[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 880 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 880

   To amend the Internal Revenue Code of 1986 to make permanent the 
   deduction for health insurance costs in computing self-employment 
                                 taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 2, 2011

 Mr. Herger (for himself, Mr. Kind, Mr. Reichert, Mr. Dent, Mr. Graves 
 of Missouri, Mr. Harper, and Mr. Paul) 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 make permanent the 
   deduction for health insurance costs in computing self-employment 
                                 taxes.

    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 ``Equity for Our Nation's Self-
Employed Act of 2011''.

SEC. 2. TEMPORARY DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING 
              SELF-EMPLOYMENT TAXES MADE PERMANENT.

    (a) In General.--Subsection (l) of section 162 of the Internal 
Revenue Code of 1986 is amended by striking paragraph (4) and by 
redesignating paragraph (5) as paragraph (4).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2010.
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