[Congressional Record Volume 144, Number 41 (Thursday, April 2, 1998)]
[Extensions of Remarks]
[Page E578]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             HEALTH INSURANCE TAX DEDUCTIBILITY ACT OF 1998

                                 ______
                                 

                            HON. GENE GREEN

                                of texas

                    in the house of representatives

                        Wednesday, April 1, 1998

  Mr. GREEN. Mr. Speaker, today I introduced the Health Insurance Tax 
Deductibility Act of 1998. This bill is a simple, common sense solution 
to a very complex and destructive problem in our society.
  Since I came to Congress in 1992, we have debated health care reform 
and considered a wide range of proposals--all designed to insure a 
greater number of Americans. When President Clinton signed the Health 
Insurance Portability and Accountability Act (HIPAA) into law in 1996, 
everyone said Congress had taken the first step towards ensuring access 
to health insurance to more individuals and families.
  Unfortunately, a recent study by the General Accounting Office shows 
us this goal has not been achieved. Although HIPAA did expand access to 
health insurance, it did nothing to ensure that Americans can afford 
health insurance. And as the GAO study recognized, affordability has 
become the major hurdle for the American family to clear.
  In the past, Congress has passed initiatives to encouraged and assist 
people to get health insurance. We allow employers who sponsor health 
insurance for their employees to deduct the employer's share of the 
premium as a business expense. We allow self employed people to deduct 
a percentage of the health insurance premium they purchase. Yet we 
provide no assistance or incentive for individuals whose employers do 
not provide health insurance.
  The Health Insurance Tax Deductibility Act of 1998 will do just this. 
Under this legislation, individuals will be able to deduct a portion--
linked to the deduction for the self insured--they pay for health and 
long-term care insurance. This proposal will make health insurance more 
affordable for individuals and their families, which in turn, will give 
American families greater piece of mind.

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