HR 2097 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to increase and make permanent the deduction for the health insurance costs of self-employed individuals.

Introduced 1991-04-25· Sponsored by Rep. Bereuter, Doug [R-NE-1]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-04-25)

Plain Language Summary

[AI summary unavailable — showing source text] Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 50 percent; and (2) make the deduction permanent (under current law it will expire after tax year 1991).…

Summarized by Claude AI · Non-partisan · For informational purposes only