[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 442 Introduced in House (IH)]

  1st Session
                                H. R. 442

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.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 1995

   Mrs. Meyers of Kansas (for herself, Mr. Skelton, Mr. Sanders, Mr. 
Spence, Mr. Dickey, Mr. Chabot, Mr. Forbes, Mr. Greenwood, Mr. Tanner, 
    Mr. Shays, Ms. Harman, Mr. Oxley, Mr. Knollenberg, Mr. Baker of 
   California, Mr. Hastert, Mr. Stump, Mr. Roberts, Mr. Pomeroy, Mr. 
  Burton of Indiana, Mr. Fox of Pennsylvania, Mr. Barcia, Mr. Cox of 
  California, Mr. Kolbe, Mr. Gillmor, Mr. Ewing, Mr. Richardson, Ms. 
   Danner, Mr. Baker of Louisiana, Mr. Bereuter, Mr. Boehlert, Mrs. 
   Schroeder, Mr. Bonilla, Mr. Leach, and Mr. Coburn) 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 retroactively restore and 
make permanent the limited 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. DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED 
              INDIVIDUALS RESTORED RETROACTIVELY AND MADE PERMANENT.

    (a) In General.--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) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1993.
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