[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 76 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                 H. R. 76

    To amend the Internal Revenue Code of 1986 to provide a 1-year 
   extension of the deduction for the health insurance costs of self-
                         employed individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 1995

   Mr. Barrett of Wisconsin 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 provide a 1-year 
   extension of 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. 1-YEAR EXTENSION OF DEDUCTION FOR HEALTH INSURANCE COSTS OF 
              SELF-EMPLOYED INDIVIDUALS.

    (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, 1995''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1993.
                                 <all>