[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 339 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 339

 To amend the Internal Revenue Code of 1986 to extend for 6 months the 
   deduction for health insurance costs of self-employed individuals.


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                   IN THE SENATE OF THE UNITED STATES

             February 4 (legislative day, January 5), 1993

  Mr. Baucus introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend for 6 months the 
   deduction for 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. HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS.

    (a) In General.--Paragraph (6) of section 162(l) of the Internal 
Revenue Code of 1986 (relating to special rules for health insurance 
costs of self-employed individuals) is amended by striking ``June 30, 
1992'' and inserting ``December 31, 1992''.
    (b) Conforming Amendment.--Paragraph (2) of section 110(a) of the 
Tax Extension Act of 1991 is repealed.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after June 30, 1992.

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