[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3791 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3791

To amend the Internal Revenue Code of 1986 to provide an above-the-line 
                deduction for health insurance premiums.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 19, 2013

  Mr. Fattah 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 an above-the-line 
                deduction for health insurance premiums.

    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 Premium Parity Act''.

SEC. 2. DEDUCTION FOR HEALTH INSURANCE PREMIUMS.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. HEALTH INSURANCE PREMIUMS.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction an amount equal to the amount paid during the 
taxable year for insurance which constitutes medical care for--
            ``(1) the taxpayer,
            ``(2) the taxpayer's spouse,
            ``(3) the taxpayer's dependents, and
            ``(4) any child (as defined in section 152(f)(1)) of the 
        taxpayer who as of the end of the taxable year has not attained 
        age 27.
    ``(b) Limitation on Other Coverage.--
            ``(1) In general.--Subsection (a) shall not apply to any 
        taxpayer for any calendar month for which the taxpayer is 
        eligible to participate in any subsidized health plan 
        maintained by any employer of the taxpayer or of the spouse of, 
        or any dependent, or individual described in subsection (a)(4) 
        with respect to, the taxpayer. The preceding sentence shall be 
        applied separately with respect to--
                    ``(A) plans which include coverage for qualified 
                long-term care services (as defined in section 
                7702B(c)) or are qualified long-term care insurance 
                contracts (as defined in section 7702B(b)), and
                    ``(B) plans which do not include such coverage and 
                are not such contracts.
            ``(2) Long-term care premiums.--In the case of a qualified 
        long-term care insurance contract (as defined in section 
        7702B(b)), only eligible long-term care premiums (as defined in 
        section 213(d)(10)) shall be taken into account under 
        subsection (a).
    ``(c) Coordination With Medical Deduction, etc.--Any amount paid by 
a taxpayer for insurance to which subsection (a) applies shall not be 
taken into account in computing the amount allowable to the taxpayer as 
a deduction under section 213(a). Any amount taken into account in 
determining the credit allowed under section 35 or 36B shall not be 
taken into account for purposes of this section.
    ``(d) Deduction Not Allowed for Self-Employment Tax Purposes.--The 
deduction allowable by reason of this section shall not be taken into 
account in determining an individual's net earnings from self-
employment (within the meaning of section 1402(a)) for purposes of 
chapter 2.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting before the last sentence the following new paragraph:
            ``(22) Health insurance premiums.--The deduction allowed by 
        section 224.''.
    (c) Conforming Amendments.--
            (1) Section 162 of such Code is amended by striking 
        subsection (l).
            (2) The table of sections for part VII of subchapter B of 
        chapter 1 of such Code is amended by redesignating the item 
        relating to section 224 as an item relating to section 225 and 
        inserting before such item the following new item:

``Sec. 224. Health insurance premiums.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2013.
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