[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 696 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 696

To amend the Internal Revenue Code of 1986 to restore the deduction for 
  the health insurance costs of self-employed individuals for taxable 
                        years beginning in 1994.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 1995

Mr. Bartlett of Maryland (for himself, Mr. Crane, Mr. Stump, Mr. Burton 
 of Indiana, Mr. Ewing, Mr. Hancock, Mr. Hoke, Mr. Gilchrest, and Mr. 
    Upton) 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 restore the deduction for 
  the health insurance costs of self-employed individuals for taxable 
                        years beginning in 1994.

    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 ``Bartlett-Mfume Health Insurance 
Deduction Act''.

SEC. 2. RESTORATION OF DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-
              EMPLOYED INDIVIDUALS FOR TAXABLE YEARS BEGINNING IN 1994.

    (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 ``December 
31, 1993'' and inserting ``December 31, 1994''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1993.
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