I 112th CONGRESS 1st Session H. R. 880 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.

1.

Short title

This Act may be cited as the Equity for Our Nation’s Self-Employed Act of 2011.

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.