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H.R. 2206 (102nd): To amend the Internal Revenue Code of 1986 to allow a deduction for 100 percent of the health insurance costs of self-employed individuals.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


5/2/1991--Introduced. 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 December 31, 1991).