To exempt certain small employer purchasing groups from certain requirements of State laws relating to health benefit plans and to amend the Internal Revenue Code of 1986 to equalize tax benefits for self-employed persons participating in such groups.
Small Employer Health Insurance Incentive Act of 1991 - Exempts small employer purchasing groups organized for the purpose of obtaining health insurance for employer members from State insurance mandates, State taxes on premiums, and State laws relating to managed care.
Amends the Internal Revenue Code to allow self-employed individuals participating in small employer purchasing groups an itemized deduction of 100 percent for health insurance costs (25 percent for nonparticipants). Makes such deduction permanent law.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Energy and Commerce.
Referred to the House Committee on Ways and Means.
Referred to the Subcommittee on Commerce, Consumer Protection and Competitiveness.
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