Summary: S.89 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for S.89. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (01/14/1991)

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 tax year 1991).