[Congressional Record Volume 145, Number 1 (Wednesday, January 6, 1999)]
[Extensions of Remarks]
[Page E7]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                 HEALTH INSURANCE TAX DEDUCTIBILITY ACT

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                            HON. GENE GREEN

                                of texas

                    in the house of representatives

                       Wednesday, January 6, 1999

  Mr. GREEN of Texas. Mr. Speaker, today I am reintroducing the Health 
Insurance Tax Deductibility Act of 1998. This bill is the same 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 study completed last year 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 encourage 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 1999 will do just this. 
Under this legislation, individuals will be able to deduct a portion--
linked to the deduction for the self insured--of the money 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 peace of mind.

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