[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2336 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2336

  To amend the Internal Revenue Code of 1986 to restore a 100 percent 
 deduction for the health insurance costs of self-employed individuals.


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                    IN THE HOUSE OF REPRESENTATIVES

                              June 8, 1993

 Ms. Lambert introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to restore a 100 percent 
 deduction for the health insurance costs of self-employed individuals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. FULL DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED 
              INDIVIDUALS BEGINNING IN 1992.

    (a) Deduction Made Permanent.--Subsection (l) of section 162 of the 
Internal Revenue Code of 1986 (relating to special rules for health 
insurance costs of self-employed individuals) is amended by striking 
paragraph (6).
    (b) Deduction Increased to 100 Percent.--Paragraph (1) of section 
162(l) of such Code is amended by striking ``25 percent'' and inserting 
``100 percent''.
    (c) Conforming Amendment.--Subsection (a) of section 110 of the Tax 
Extension Act of 1991 is amended by striking paragraph (2).
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1992.

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