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House Bill 81
116th Congress(2019-2020)
To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
Introduced
Introduced
Introduced in House on Jan 3, 2019
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Introduced in House 
Jan 3, 2019
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Introduced in House(Jan 3, 2019)
Jan 3, 2019
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Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 81 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 81


To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.

IN THE HOUSE OF REPRESENTATIVES

January 3, 2019

Mr. Biggs introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Deduction for health insurance premiums.

(a) In general.—Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section:

“SEC. 224. Deduction for health insurance premiums.

“In the case of an individual, there shall be allowed as a deduction for the taxable year amounts paid by the taxpayer for insurance which constitutes medical care (as defined in section 213(d)) for the taxpayer and the taxpayer’s spouse and dependents. No amount allowed as a deduction under the preceding sentence shall be taken into account in determining any deduction or credit otherwise allowable to the taxpayer (or any other taxpayer) under this chapter.”.

(b) Deduction allowed whether or not individual itemizes other deductions.—Subsection (a) of section 62 of such Code is amended by inserting before the last sentence at the end the following new paragraph:

“(22) DEDUCTION FOR HEALTH INSURANCE PREMIUMS.—The deduction allowed by section 224.”.

(c) Clerical amendment.—The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by redesignating the item relating to section 224 as an item relating to section 225 and by inserting after the item relating to section 223 the following new item:


“Sec. 224. Deduction for health insurance premiums.”.

(d) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2018.