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House Bill 519
116th Congress(2019-2020)
Tax Free Health Insurance Act of 2019
Introduced
Introduced
Introduced in House on Jan 11, 2019
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Text
Introduced in House 
Jan 11, 2019
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Introduced in House(Jan 11, 2019)
Jan 11, 2019
About Linkage
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Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
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. 519 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 519


To amend the Internal Revenue Code of 1986 to allow a deduction for premiums for insurance which constitutes medical care.

IN THE HOUSE OF REPRESENTATIVES

January 11, 2019

Mr. King of Iowa (for himself, Mr. DesJarlais, Mr. Brooks of Alabama, Mr. Mooney of West Virginia, Mr. Gibbs, and Mr. Duncan) 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 a deduction for premiums for insurance which constitutes medical care.

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

SECTION 1. Short title.

This Act may be cited as the “Tax Free Health Insurance Act of 2019”.

SEC. 2. Deduction for premiums for health insurance.

(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 premiums for health insurance.

“In the case of an individual, there shall be allowed as a deduction to the taxpayer 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 shall be taken into account under the preceding sentence if a deduction or credit is allowed for such amount under this chapter or to any other taxpayer.”.

(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 PREMIUMS FOR HEALTH INSURANCE.—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 striking the item relating to section 224 and adding at the end the following new items:


“Sec. 224. Deduction for premiums for health insurance.
“Sec. 225. Cross reference.”.

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