Summary: H.R.784 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.784. Bill summaries are authored by CRS.

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Introduced in House (02/04/1991)

Amends Internal Revenue Code provisions governing the income tax deduction for the health insurance costs of self-employed individuals to: (1) make the deduction permanent (under current law it will expire after tax year 1991); and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1994 and thereafter.