[Congressional Record Volume 147, Number 14 (Thursday, February 1, 2001)]
[Extensions of Remarks]
[Page E97]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




INTRODUCTION OF THE SELF-EMPLOYED HEALTH INSURANCE FAIRNESS ACT OF 2001

                                 ______
                                 

                        HON. DONALD A. MANZULLO

                              of illinois

                    in the house of representatives

                      Wednesday, January 31, 2001

  Mr. MANZULLO. Mr. Speaker, today I will introduce my bill, the Self-
employed Health Insurance Fairness Act of 2001, to accelerate the 
health insurance deduction for the self-employed to 100 percent 
immediately.
  Remarkably, more than 44 million Americans are uninsured. Over 60 
percent of the 44 million uninsured Americans have one thing in common: 
they are either self-employed or have a family member who is employed 
by a small business that cannot afford to provide health benefits to 
its employees. Among self-employed families, approximately 5 million 
Americans and their children or other dependents are uninsured. These 
families represent small businesses operating as sole proprietors, S 
corporations, limited liability companies, and partnerships--including 
the majority of farmers and ranchers. Congress should make health 
insurance more accessible and affordable to these working families by 
accelerating their health insurance deduction to 100 percent 
immediately.
  We have the opportunity this year to provide tax fairness and parity 
on the deductibility of health insurance for all employers. Larger 
businesses can deduct 100 percent of their health insurance costs. 
Under current law, the long-standing disparity between the self-
employed and large employers does not end until the year 2003. Three 
more years is a long time to ask small business families with no health 
insurance to wait for simple tax fairness. For most of us, the prospect 
of having no health insurance coverage for ourselves and our children 
for even a few months is daunting--imagine three years.
  As critical as this bill is to eliminating the tax disparity between 
small and large businesses, the bill would also provide small 
businesses greater access to affordable health care; expand the ability 
of small employers to provide health insurance to their employees, and 
simply taxes for small businesses.
  Mr. Speaker, as Chairman of the Committee on Small Business, I am 
proud to offer this bipartisan bill together with our ranking Democrat 
Nydia M. Velazquez of New York, and Representatives Phil English of 
Pennsylvania and Karen L. Thurman of Florida of the Committee on Ways 
and Means. We urge its prompt passage in this Congress.

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