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Bill > HR81


US HR81

US HR81
To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.


summary

Introduced
01/03/2019
In Committee
01/03/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums. This bill allows an individual taxpayer a deduction from gross income for insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. The bill makes the deduction available whether or not the taxpayer itemizes other deductions.

AI Summary

This bill amends the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums. This means that individual taxpayers can deduct the cost of their health insurance premiums from their gross income, regardless of whether they itemize other deductions. The deduction is available for the taxpayer, their spouse, and their dependents. The bill makes this deduction effective for taxable years beginning after December 31, 2018.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to the House Committee on Ways and Means. (on 01/03/2019)

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