United States · Law · HR
H.R. 831 (104th)
To amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.
Introduced
6 February 1995
Last action
9 June 1995 · Introduced
Status
Sponsor introductory remarks on measure. (CR E1222)
Sponsors
Rep. Archer, Bill [R-TX-7], Rep. Matsui, Robert T. [D-CA-5], Rep. Thomas, William M. [R-CA-21], Rep. Johnson, Nancy L. [R-CT-5]
Subjects
Taxation
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to make permanent the deduction for health insurance costs of self-employed individuals. Makes such provision effective beginning after December 31, 1993. Repeals provisions that provide for nonrecognition of Federal Communications Commission certified sales and exchanges. Provides that the rules on nonrecognition on involuntary conversions do not apply if the replacement property or stock is acquired from a related person. Denies the earned income credit for individuals that earn more than $2,500 of interest and dividend income for a taxable year. Provides an inflation adjustment for such amount.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
6 February 1995
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
6 February 1995
Introduced
Introduced in House
Source: IntroReferral
6 February 1995
Introduced
Introduced in House
Source: IntroReferral
8 February 1995
Reported
Ordered to be Reported (Amended) by Voice Vote.
Source: Committee
8 February 1995
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
14 February 1995
Calendars
Placed on the Union Calendar, Calendar No. 14.
Source: Calendars
14 February 1995
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.
Source: Committee
14 February 1995
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 104-32.
Source: Committee
16 February 1995
Reported
Rules Committee Resolution H. Res. 88 Reported to House. Rule provides for consideration of H.R. 831 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against consideration of the bill are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as read. Measure will be considered read. Specified amendments are in order.
Source: Floor
21 February 1995
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
21 February 1995
Vote
On passage Passed by recorded vote: 381 - 44 (Roll no. 150). (consideration: CR H1953)
Source: Floor
21 February 1995
Vote
Passed/agreed to in House: On passage Passed by recorded vote: 381 - 44 (Roll no. 150).(consideration: CR H1953)
Source: Floor
21 February 1995
Vote
On motion to recommit with instructions Failed by recorded vote: 180 - 245 (Roll no. 149). (consideration: CR H1953)
Source: Floor
21 February 1995
Floor
The previous question on the motion to recommit with instructions was ordered without objection.
Source: Floor
21 February 1995
Floor
Mr. Stark moved to recommit with instructions to Ways and Means.
Source: Floor
21 February 1995
Floor
Pursuant to the provisions of H. Res. 88, the amendment in the nature of a substitute recommended by the Committee on Ways and Means was considered as adopted.
Source: Floor
21 February 1995
Floor
The previous question was ordered pursuant to the rule.
Source: Floor
21 February 1995
Floor
The House rose from the Committee of the Whole House on the state of the Union to report H.R. 831.
Source: Floor
21 February 1995
Floor
Rule provides for consideration of H.R. 831 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. All points of order against consideration of the bill are waived. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as read. Measure will be considered read. Specified amendments are in order.
Source: Floor
21 February 1995
Floor
The Speaker designated the Honorable Scott McInnis to act as Chairman of the Committee.
Source: Floor
21 February 1995
Floor
House resolved itself into the Committee of the Whole House on the state of the Union pursuant to H. Res. 88 and Rule XXIII.
Source: Floor
21 February 1995
Floor
Considered under the provisions of rule H. Res. 88. (consideration: CR H1921-1953)
Source: Floor
21 February 1995
Passed
Rule H. Res. 88 passed House.
Source: Floor
22 February 1995
Introduced
Received in the Senate and read twice and referred to the Committee on Finance.
Source: IntroReferral
15 March 1995
Reported
Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.
Source: Committee
20 March 1995
Calendars
Placed on Senate Legislative Calendar under General Orders. Calendar No. 34.
Source: Calendars
20 March 1995
Reported
Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute. With written report No. 104-16. Additional views filed.
Source: Committee
20 March 1995
Reported
Committee on Finance. Reported to Senate by Senator Packwood with an amendment in the nature of a substitute. With written report No. 104-16. Additional views filed.
Source: Committee
24 March 1995
ResolvingDifferences
Senate insists on its amendment asks for a conference, appoints conferees Packwood; Dole; Roth; Chafee; Grassley; Moynihan; Baucus; Bradley; Moseley-braun. (consideration: CR S4559)
Source: ResolvingDifferences
24 March 1995
Floor
Considered by Senate. (consideration: CR S4532-4559)
Source: Floor
24 March 1995
Passed
Passed/agreed to in Senate: Passed Senate with an amendment by Voice Vote.
Source: Floor
28 March 1995
Passed
Conference committee actions: Conferees agreed to file conference report.
Source: ResolvingDifferences
28 March 1995
Floor
Message on Senate action sent to the House.
Source: Floor
28 March 1995
ResolvingDifferences
The Speaker appointed conferees: Archer, Crane, Thomas, Gibbons, and Rangel.
Source: ResolvingDifferences
28 March 1995
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
28 March 1995
Passed
On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H3845)
Source: ResolvingDifferences
28 March 1995
ResolvingDifferences
The previous question was ordered without objection.
Source: ResolvingDifferences
28 March 1995
Floor
DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on the part of the House to agree to Sec. 5 of the Senate amendment, relating to the tax treatment of U.S. citizens who have relinquished their citizenship.
Source: Floor
28 March 1995
ResolvingDifferences
Mr. Gibbons moved that the House instruct conferees.
Source: ResolvingDifferences
28 March 1995
ResolvingDifferences
Mr. Archer asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
Source: ResolvingDifferences
28 March 1995
Passed
Conferees agreed to file conference report.
Source: ResolvingDifferences
29 March 1995
Reported
Rules Committee Resolution H. Res. 121 Reported to House. Rule provides for consideration of the conference report to H.R. 831. Waiving all points of order against the conference report and against its consideration. The conference report shall be considered read when called up.
Source: Floor
29 March 1995
ResolvingDifferences
Conference papers: Senate report and managers' statement held at the desk in Senate.
Source: ResolvingDifferences
29 March 1995
ResolvingDifferences
Conference report H. Rept. 104-92 filed. (text of conference report: CR H3909-3915)
Source: ResolvingDifferences
29 March 1995
ResolvingDifferences
Conference report filed: Conference report H. Rept. 104-92 filed.(text of conference report: CR H3909-3915)
Source: ResolvingDifferences
30 March 1995
ResolvingDifferences
Conference papers: message on House action held at the desk in Senate.
Source: ResolvingDifferences
30 March 1995
Passed
Motions to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
30 March 1995
Passed
On agreeing to the conference report Agreed to by voice vote. (consideration: CR H4004)
Source: ResolvingDifferences
30 March 1995
Passed
Conference report agreed to in House: On agreeing to the conference report Agreed to by voice vote.(consideration: CR H4004)
Source: ResolvingDifferences
30 March 1995
ResolvingDifferences
The previous question was ordered without objection.
Source: ResolvingDifferences
30 March 1995
Floor
DEBATE - The House proceeded with one hour of debate on the conference report.
Source: Floor
30 March 1995
ResolvingDifferences
Mr. Archer brought up conference report H. Rept. 104-92 for consideration under the provisions of H. Res. 121.
Source: ResolvingDifferences
30 March 1995
Passed
Rule H. Res. 121 passed House.
Source: Floor
31 March 1995
Floor
Cloture motion on the conference report to accompany H.R. 831 presented in Senate. (consideration: CR S4979)
Source: Floor
31 March 1995
ResolvingDifferences
Conference report considered in Senate. (consideration: CR S4974-4980)
Source: ResolvingDifferences
3 April 1995
ResolvingDifferences
Conference report considered in Senate.
Source: ResolvingDifferences
3 April 1995
Passed
Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.(consideration: CR S5029-5047)
Source: ResolvingDifferences
3 April 1995
Vote
Cloture on the conference report invoked in Senate by Yea-Nay Vote. 83-0. Record Vote No: 126.
Source: Floor
4 April 1995
Floor
Presented to President.
Source: Floor
4 April 1995
President
Presented to President.
Source: President
11 April 1995
Became law
Became Public Law No: 104-7.
Source: President
11 April 1995
President
Signed by President.
Source: President
11 April 1995
Became law
Signed by President.
Source: BecameLaw
9 June 1995
Introduced
Sponsor introductory remarks on measure. (CR E1222)
Source: IntroReferral
Votes
3 April 1995 · Cloture Motion Agreed to · On the Cloture Motion H.R. 831 · Cloture Motion Agreed to · Official source
Yes 83 · No 0 · Abstain — · Absent/not voting 17
- Sen. Simpson, Alan K. [R-WY]Yea
- Sen. D'Amato, Alfonse [R-NY]Yea
- Sen. Specter, Arlen [R-PA]Yea
- Sen. Boxer, Barbara [D-CA]Yea
Showing the first 4 recorded positions. Vote totals above are complete.
Versions
- Public Law · 12 April 1995 · Download file
- Enrolled Bill · 3 April 1995 · Download file
- Engrossed Amendment Senate · 24 March 1995 · Download file
- Reported to Senate · 20 March 1995 · Download file
- Referred in Senate · 22 February 1995 · Download file
- Engrossed in House · 21 February 1995 · Download file
- Reported in House · 14 February 1995 · Download file
- Introduced in House · 6 February 1995 · Download file
Documents
21 official files
Public Law (text)
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Public Law (text)
Public Law · EN · 12 April 1995
Public Law (PDF)
Public Law · EN · 12 April 1995
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Enrolled Bill (text)
Enrolled Bill · EN · 3 April 1995
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Enrolled Bill (PDF)
Enrolled Bill · EN · 3 April 1995
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Conference report filed in House
summary · EN · 29 March 1995
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Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 24 March 1995
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Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 24 March 1995
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Reported to Senate (text)
Reported to Senate · EN · 20 March 1995
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Reported to Senate (PDF)
Reported to Senate · EN · 20 March 1995
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Reported to Senate with amendment(s)
summary · EN · 20 March 1995
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Referred in Senate (text)
Referred in Senate · EN · 22 February 1995
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Referred in Senate (PDF)
Referred in Senate · EN · 22 February 1995
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Engrossed in House (text)
Engrossed in House · EN · 21 February 1995
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Engrossed in House (PDF)
Engrossed in House · EN · 21 February 1995
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Passed House amended
summary · EN · 21 February 1995
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Reported in House (text)
Reported in House · EN · 14 February 1995
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Reported in House (PDF)
Reported in House · EN · 14 February 1995
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Reported to House with amendment(s)
summary · EN · 14 February 1995
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Introduced in House (text)
Introduced in House · EN · 6 February 1995
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Introduced in House (PDF)
Introduced in House · EN · 6 February 1995
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Introduced in House
summary · EN · 6 February 1995
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Sponsors
- Rep. Archer, Bill [R-TX-7] · R · Sponsor
- Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
- Rep. Thomas, William M. [R-CA-21] · R · Sponsor
- Rep. Johnson, Nancy L. [R-CT-5] · R · Sponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
- related to → Health Insurance Equity Act of 1995
- related to → To amend the Internal Revenue Code of 1986 to provide a l-year extension of the deduction for the health insurance costs of self-employed individuals.
- related to → To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of self-employed individuals.
- related to → To amend the Internal Revenue Code of 1986 to retroactively restore and make permanent the limited deduction for the health insurance costs of self-employed individuals.
- related to → To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide an 80 percent deduction for such costs beginning in 1995.
- related to → Bartlett-Mfume Health Insurance Deduction Act
- related to → To amend the Internal Revenue Code of 1986 to restore, for taxable years beginning in 1994, the deduction for the health insurance costs of self-employed individuals.
- related to → Providing for consideration of the bill (H.R. 831) to amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.
- related to ← To amend the Internal Revenue Code of 1986 to increase the health insurance tax deduction for self-employed individuals.
- amends ← Amendment in the nature of a substitute.
- amends ← An amendment in the nature of a substitute which, like the bill, would extend the current 25% health insurance deduction for self-employed persons, but would also provide a phased-in tax deuction for health insurance premiums for employees who receive no health insurance from their employers. The amendment would narrow but not eliminate, as the bill does, the tax preference for the sale of radio, tv, and cable companies to minority-owned firms.
Showing 11 of 12 related records.
Related across the Repo ecosystem
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Direct relationships
- Legal framework · To amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes. · H.R. 831 (104th) · US
- Identifier matchPROJECTS_FROM
Same us record 104-hr-831 projected from PoliticalRepo US row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/house-bill/831
- Open data entity: https://api.congress.gov/v3/bill/104/hr/831
- us · 104-hr-831 · source updated 7 April 2025