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I
116TH CONGRESS
1ST SESSION H. R. 3880
To amend the Internal Revenue Code of 1986 to allow the deduction for
health insurance costs in computing self-employment taxes.
IN THE HOUSE OF REPRESENTATIVES
JULY 23, 2019
Mr. DELGADO (for himself and Mr. JOYCE of Pennsylvania) 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 the
deduction for health insurance costs in computing self-
employment taxes.
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. SHORT TITLE.
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This Act may be cited as the ‘‘Tax Fairness for the
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Self-Employed Act of 2019’’.
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SEC. 2. DEDUCTION FOR HEALTH INSURANCE COSTS AL-
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LOWED IN COMPUTING SELF-EMPLOYMENT
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TAXES.
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(a) IN GENERAL.—Subsection (l) of section 162 of
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the Internal Revenue Code of 1986 is amended by striking
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•HR 3880 IH
paragraph (4) and by redesignating paragraph (5) as
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paragraph (4).
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this Act.
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