[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1177 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1177

 To amend the Internal Revenue Code of 1986 to allow health insurance 
  premiums to be fully deductible, whether or not a taxpayer itemizes 
                              deductions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 18, 1999

Mr. Chabot (for himself, Mr. Riley, Mr. Paul, Mr. Coburn, Mr. Frank of 
  Massachusetts, and Mr. Burton of Indiana) 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 allow health insurance 
  premiums to be fully deductible, whether or not a taxpayer itemizes 
                              deductions.

    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 ``Health Insurance Affordability 
Act''.

SEC. 2. DEDUCTION FOR HEALTH INSURANCE PREMIUMS DETERMINED WITHOUT 
              REGARD TO 7.5 PERCENT THRESHOLD.

    (a) In General.--Subsection (a) of section 213 of the Internal 
Revenue Code of 1986 (relating to medical, dental, etc., expenses) is 
amended to read as follows:
    ``(a) Allowance of Deduction.--There shall be allowed as a 
deduction the following amounts not compensated for by insurance or 
otherwise--
            ``(1) the amount by which the amount of expenses paid 
        during the taxable year (reduced by the amount deductible under 
        paragraph (2)) for medical care of the taxpayer, his spouse, 
        and dependents (as defined in section 152) exceeds 7.5 percent 
        of adjusted gross income, plus
            ``(2) an amount equal to the expenses paid during the 
        taxable year for insurance which constitutes medical care for 
        the taxpayer, his spouse, and dependents.''
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting after paragraph (17) the following new paragraph:
            ``(18) Health insurance premiums.--The deduction allowed by 
        section 213(a)(2).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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