HR 5189 · 102th Congress · Taxation
To amend the Internal Revenue Code of 1986 to provide a full, permanent deduction for health insurance costs of self-employed individuals.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1992-05-14)
Plain Language Summary
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Amends the 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 100 percent; and (2) make the deduction permanent (under current law it will expire after June 30, 1992).…
Summarized by Claude AI · Non-partisan · For informational purposes only