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HR 2121 101th Congress House Taxation Health Health insurance Income tax Insurance premiums Medical economics Self-employed Tax deductions

To amend the Internal Revenue Code of 1986 to extend the deduction for health insurance costs of self-employed individuals for an indefinite period, and to increase the amount of such deduction.

Introduced: April 26, 1989 See on congress.gov
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Apr 26, 1989
Referred to the House Committee on Ways and Means.
Apr 26, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends Internal Revenue Code provisions governing the income tax deduction for the health insurance costs of self-employed individuals to: (1) make the deduction permanent (under current law it will expire after tax year 1989); and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1994 and thereafter.

What's happening now April 26, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2121: To amend the Internal Revenue Code of 1986 to extend the deduction for health insurance costs of self-employed individuals for an indefinite period, and to increase the amount of such deduction.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-2121/
MLA
"H.R. 2121: To amend the Internal Revenue Code of 1986 to extend the deduction for health insurance costs of self-employed individuals for an indefinite period, and to increase the amount of such deduction.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-2121/.
Bluebook (legal)
H.R. 2121, 101st Cong. (2026), https://openamerica.io/bill/101-HR-2121/.
Markdown link
[H.R. 2121: To amend the Internal Revenue Code of 1986 to extend the deduction for health insurance costs of self-employed individuals for an indefinite period, and to increase the amount of such deduction.](https://openamerica.io/bill/101-HR-2121/)
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