[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2435 Introduced in House (IH)]

  1st Session
                                H. R. 2435

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 29, 1995

 Mrs. Kelly (for herself, Mr. Bartlett of Maryland, Mr. Boehlert, Mr. 
Brownback, Mr. Chabot, Mr. Chrysler, Mr. Cox of California, Mr. Duncan, 
 Mr. Forbes, Mr. Fox of Pennsylvania, Mr. Funderburk, Mr. Hastings of 
 Florida, Mr. Sam Johnson of Texas, Mr. Kennedy of Massachusetts, Mr. 
 LaTourette, Ms. Lofgren, Mr. Longley, Mr. McIntosh, Mr. Manzullo, Mr. 
 Metcalf, Mrs. Meyers of Kansas, Ms. Molinari, Ms. Pryce, Mr. Salmon, 
 Mr. Souder, Mrs. Waldholtz, Mr. Ward, and Mr. Weller) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


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

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Self-Employed Health Fairness Act of 
1995''.

SEC. 2. INCREASE IN DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-
              EMPLOYED INDIVIDUALS TO 100 PERCENT OF SUCH COSTS.

    (a) In General.--Paragraph (1) 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 ``30 
percent'' and inserting ``100 percent''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1994.
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