[Congressional Record Volume 141, Number 32 (Tuesday, February 21, 1995)]
[House]
[Page H1956]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


    MORE ON THE DEDUCTION FOR HEALTH CARE COSTS OF THE SELF-EMPLOYED

  The SPEAKER pro tempore (Ms. Molinari). Under a previous order of the 
House, the gentleman from Illinois [Mr. Ewing] is recognized for 5 
minutes.
  Mr. EWING. Madam Speaker, I come here tonight to talk for a few 
minutes about the action that this body took tonight in passing the 
deduction for health care costs, insurance costs for the self-employed. 
It was something that many Members on our side of the aisle wanted to 
discuss, and there was not literally time for all of us who wanted to 
debate this important issue to talk and to express to our constituents 
our support for this important measure.
  First of all, this was a tax fairness issue. Most people who work for 
major corporations get their health care insurance paid for, and that 
corporation deducts that from the bottom line. It comes out of the 
profits before they pay taxes. But the self-employed did not get that 
benefit. We have had it in the past, but it expired at the beginning of 
1994. And here we are, in 1995, renewing a tax benefit for the small 
people in this country, for the self-employed in this country. And we 
are not doing it until February 1995.
  Certainly, what we did here tonight was right. By the very vote, the 
overwhelming vote that it got from this body, it was correct. And I 
hope that the other body will soon follow suit and pass that tax 
deduction for health care costs and make it permanent. But we are not 
very taxpayer-friendly when we wait until February to pass a tax 
benefit for the little people in America for the year before.
  I come from a rural part of Illinois, and many of my constituents 
have to file their tax returns by March. Farmers file their tax returns 
by March. Unfortunately, many of them have had their appointments, have 
come in and done their tax work and now today we are going to find they 
have a new tax deduction which they can take. That is what I mean when 
I say what we did here was not very taxpayer-friendly.
  But I am pleased that this deduction, which will cost the Treasury, 
is being paid for by reduction in other Government expenses.
  What we do to help small business helps support the very backbone of 
this country. Small business creates more jobs than all the big 
industries in America, and what we did today to make health care more 
affordable is the type of health care reform we need in this country, 
paid for by the private sector, health care reform that is not 
Government controlled.
  Madam Speaker, I cannot tell my colleagues how pleased I am that this 
passed with such an overwhelming bipartisan vote on both sides of the 
aisle.

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