Summary: H.R.2206 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.2206. Bill summaries are authored by CRS.

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Introduced in House (05/02/1991)

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 100 percent; and (2) make the deduction permanent (under current law it will expire after December 31, 1991).