[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 876 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 876

 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

                           February 27, 1997

    Mrs. Kelly (for herself, Mr. Bachus, Mr. Bentsen, Mr. Burton of 
Indiana, Mr. Chabot, Mr. Duncan, Mr. Fattah, Mr. Filner, Mr. Goodling, 
  Mr. Sam Johnson of Texas, Mr. Linder, Mr. McHugh, Mr. Manzullo, Mr. 
Metcalf, Mr. Minge, Ms. Molinari, Mrs. Myrick, Mr. Norwood, Mr. Pitts, 
  Ms. Pryce of Ohio, Mr. Riggs, Ms. Rivers, Mr. Scarborough, Mr. Bob 
   Schaffer of Colorado, Mr. Sensenbrenner, Mr. Skeen, Mr. Smith of 
  Michigan, Mr. Thornberry, and Ms. Woolsey) 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 
1997''.

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 to read as follows:
            ``(1) Allowance of deduction.--In the case of an individual 
        who is an employee within the meaning of section 401(c)(1), 
        there shall be allowed as a deduction under this section an 
        amount equal to 100 percent of the amount paid during the 
        taxable year for insurance which constitutes medical care for 
        the taxpayer, his spouse, and dependents.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1996.
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