[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 572 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 572

   To amend the Internal Revenue Code of 1986 to make permanent the 
  deduction for health insurance costs for self-employed individuals.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

               March 11 (legislative day, March 3), 1993

 Mr. Durenberger (for himself, Mr. McCain, Mr. Grassley, Mr. Danforth, 
 Mr. Stevens, Mr. Kempthorne, Mr. Cochran, Mr. Levin, Mr. Shelby, Mr. 
    Lugar, Mr. Packwood, Mr. Cohen, and Mr. Gorton) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to make permanent the 
  deduction for health insurance costs for self-employed individuals.

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

SECTION 1. DEDUCTION FOR HEALTH INSURANCE COSTS FOR SELF-EMPLOYED 
              INDIVIDUALS MADE PERMANENT.

    (a) In General.--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 paragraph (6).
    (b) Effective Date.--The amendment made by this section shall be 
effective July 1, 1992 and permanently extended at this rate.

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