[Congressional Record Volume 155, Number 6 (Monday, January 12, 2009)]
[Senate]
[Page S313]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mrs. BOXER:
  S. 207. A bill to amend the Internal Revenue Code of 1986 to allow a 
deduction for health insurance premiums; to the Committee on Finance.
  Mrs. BOXER. Mr. President, today I am introducing the Health 
Insurance Tax Relief Act to help our Nation's workers and working 
families deal with dramatic increases in health care costs. The 
legislation would allow taxpayers to deduct their health insurance 
premiums up to $2,000 for individuals and $4,000 for families.
  While this deduction will certainly not solve all of the problems in 
our health care system, it will provide help for working individuals 
and families who have seen health care premium costs drastically rise. 
Since 1999, the average health insurance premium for workers covering 
their families has more than doubled. A recent survey by the Kaiser 
Family Foundation found that 40 percent of employers that offer health 
benefits are likely to increase the amount their employees pay in 
premiums.
  This is an issue of fairness. Current law provides a patchwork of tax 
deductions for health care costs depending upon an individual's 
employer, the type of health care plan provided by their employer, and/
or percentage of income spent on health care, among other things.
  Unfortunately this patchwork has left out many employees who face 
increasing premiums or are buying high cost health plans on their own. 
This legislation rectifies that unfairness and will help people meet 
rising health care costs. It would help those currently purchasing 
coverage to continue to do so, as well as helping people who are 
uninsured to purchase coverage.
  This legislation is particularly important for employees in small 
businesses. Many small businesses across the country have been forced 
by the rising cost of health care to shift an increasing amount of 
health insurance costs to their employees. These are hard working 
Americans struggling to make ends meet in a weak economy.
  Now more than ever we need legislation that provides targeted 
assistance to help families pay for health care. I urge my colleagues 
to support my legislation.
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