Summary: H.R.980 — 106th Congress (1999-2000)All Information (Except Text)

There is one summary for H.R.980. Bill summaries are authored by CRS.

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Introduced in House (03/04/1999)

Self-employed Health Insurance Fairness Act of 1999 - Amends the Internal Revenue Code to allow a deduction for 100 percent of a self-employed individual's health insurance costs for himself or herself, spouse, and dependents, unless such individual participates in an employer-maintained health plan. (Current law provides for a phased-in 100 percent deduction and disallowance upon participation eligibility.)