[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3880 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 3880

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 23, 2019

Mr. Delgado (for himself and Mr. Joyce of Pennsylvania) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow 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 ``Tax Fairness for the Self-Employed 
Act of 2019''.

SEC. 2. DEDUCTION FOR HEALTH INSURANCE COSTS ALLOWED IN COMPUTING SELF-
              EMPLOYMENT TAXES.

    (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 the date of the enactment of this Act.
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