[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 109 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 109

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2023

  Mr. Biggs 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 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. DEDUCTION FOR HEALTH INSURANCE PREMIUMS.

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

``SEC. 224. DEDUCTION FOR HEALTH INSURANCE PREMIUMS.

    ``In the case of an individual, there shall be allowed as a 
deduction for the taxable year amounts paid by the taxpayer for 
insurance which constitutes medical care (as defined in section 213(d)) 
for the taxpayer and the taxpayer's spouse and dependents. No amount 
allowed as a deduction under the preceding sentence shall be taken into 
account in determining any deduction or credit otherwise allowable to 
the taxpayer (or any other taxpayer) under this chapter.''.
    (b) Deduction Allowed Whether or Not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting before the last sentence at the end the following new 
paragraph:
            ``(22) Deduction for health insurance premiums.--The 
        deduction allowed by section 224.''.
    (c) Clerical Amendment.--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 by 
inserting after the item relating to section 223 the following new 
item:

``Sec. 224. Deduction for health insurance premiums.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2022.
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