S. 419 — A bill to amend the Internal Revenue Code of 1954 to allow a deduction for one-half of the expenses paid by a self-employed taxpayer for individual health insurance premiums.

Summary

Amends the Internal Revenue Code to provide that one-half of the cost of insurance paid by a self-employed taxpayer for medical care during the taxable year will be allowed as a business deduction.

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Legislative Actions

1985-02-06
Introduced in Senate
1985-02-06
Read twice and referred to the Committee on Finance.
1985-02-14
Committee on Finance requested executive comment from OMB, Treasury Department, Health and Human Services Department.

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for one-half of the expenses paid by a self-employed taxpayer for individual health insurance premiums.

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