Bill > HR109

This bill would amend the Internal Revenue Code of 1986 to allow individuals to claim an "above-the-line" deduction for health insurance premiums they pay. This means the deduction can be claimed regardless of whether the individual itemizes other deductions. The bill would add a new section 224 to the tax code to allow this deduction, and the amendments would apply to taxable years beginning after December 31, 2022.

Budget and Finance, Health and Social Services

https://www.congress.gov/bill/118th-congress/house-bill/109/all-info