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HR 4852 100th Congress House Taxation Business and commerce Health Health insurance Income tax Insurance Insurance premiums Medical economics Self-employed Tax deductions

A bill to amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.

Introduced: June 16, 1988 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 16, 1988
Referred to House Committee on Ways and Means.
Jun 16, 1988
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the income tax deduction allowed for 25 percent of the health insurance costs of self-employed persons.

What's happening now June 16, 1988

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Oct 13, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4852: A bill to amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-4852/
MLA
"H.R. 4852: A bill to amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-4852/.
Bluebook (legal)
H.R. 4852, 100th Cong. (2026), https://openamerica.io/bill/100-HR-4852/.
Markdown link
[H.R. 4852: A bill to amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.](https://openamerica.io/bill/100-HR-4852/)
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