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

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HR 2206 IH
102d CONGRESS
1st Session
 H. R. 2206
To amend the Internal Revenue Code of 1986 to allow a deduction for 100
percent of the health insurance costs of self-employed individuals.
IN THE HOUSE OF REPRESENTATIVES
May 2, 1991
Mr. HAMMERSCHMIDT 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 a deduction for 100
percent of the health insurance costs of self-employed individuals.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled, That (a) subsection (l) of section
  162 of the Internal Revenue Code of 1986 (relating to special rules for
  health insurance costs of self-employed individuals) is amended--
  (1) by striking `25 percent' in paragraph (1) and inserting `100 percent',
  and
  (2) by striking paragraph (6).
  (b) The amendments made by subsection (a) shall apply to taxable years
  beginning after December 31, 1991.