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I
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. DEDUCTION FOR HEALTH INSURANCE PRE-
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MIUMS.
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(a) IN GENERAL.—Part VII of subchapter B of chap-
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ter 1 of the Internal Revenue Code of 1986 is amended
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by redesignating section 224 as section 225 and by insert-
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ing after section 223 the following new section:
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‘‘SEC. 224. DEDUCTION FOR HEALTH INSURANCE PRE-
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MIUMS.
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‘‘In the case of an individual, there shall be allowed
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as a deduction for the taxable year amounts paid by the
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taxpayer for insurance which constitutes medical care (as
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defined in section 213(d)) for the taxpayer and the tax-
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payer’s spouse and dependents. No amount allowed as a
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deduction under the preceding sentence shall be taken into
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account in determining any deduction or credit otherwise
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allowable to the taxpayer (or any other taxpayer) under
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this chapter.’’.
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(b) DEDUCTION ALLOWED WHETHER OR NOT INDI-
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VIDUAL ITEMIZES OTHER DEDUCTIONS.—Subsection (a)
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of section 62 of such Code is amended by inserting before
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the last sentence at the end the following new paragraph:
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‘‘(22) DEDUCTION
FOR
HEALTH
INSURANCE
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PREMIUMS.—The deduction allowed by section
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224.’’.
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(c) CLERICAL AMENDMENT.—The table of sections
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for part VII of subchapter B of chapter 1 of such Code
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is amended by redesignating the item relating to section
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224 as an item relating to section 225 and by inserting
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after the item relating to section 223 the following new
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item:
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‘‘Sec. 224. Deduction for health insurance premiums.’’.
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(d) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2018.
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Æ
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