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HR 595 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 make permanent the limited deduction of health insurance costs of self-employed individuals.

Introduced: January 20, 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
Jan 20, 1989
Referred to the House Committee on Ways and Means.
Jan 20, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Repeals a provision of the Internal Revenue Code that disallows the income tax deduction of 25 percent of the health insurance costs of self-employed individuals after tax year 1989 (thus extending the deduction indefinitely).

What's happening now January 20, 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. 595: To amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-595/
MLA
"H.R. 595: To amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-595/.
Bluebook (legal)
H.R. 595, 101st Cong. (2026), https://openamerica.io/bill/101-HR-595/.
Markdown link
[H.R. 595: 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/101-HR-595/)
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