[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 697 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 697

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 1995

Mr. Thomas (for himself, Mr. Archer, Mr. Crane, Mr. Shaw, Mrs. Johnson 
of Connecticut, Mr. Bunning of Kentucky, Mr. Houghton, Mr. Herger, Mr. 
 McCrery, Mr. Hancock, Mr. Camp, Mr. Ramstad, Mr. Zimmer, Mr. Nussle, 
   Mr. Sam Johnson of Texas, Ms. Dunn of Washington, Mr. Collins of 
Georgia, Mr. Portman, Mr. English of Pennsylvania, Mr. Ensign, and Mr. 
 Christensen) 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, for taxable 
 years beginning in 1994, the 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. 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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