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.
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
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text
Committees of jurisdiction
1
Cite this page
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/
"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/.
H.R. 2121, 101st Cong. (2026), https://openamerica.io/bill/101-HR-2121/.
[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/)