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HR 1248 102th 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: March 5, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Mar 5, 1991
Referred to the House Committee on Ways and Means.
Mar 5, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Makes permanent a provision of the Internal Revenue Code that allows the income tax deduction of 25 percent of the health insurance costs of self-employed individuals.

What's happening now March 5, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
R
Rogers, Harold
Kentucky · Mar 22, 1991
 D
Kaptur, Marcy
Ohio · Mar 5, 1991
 D
Pelosi, Nancy
California · Mar 5, 1991
 D
Wyden, Ron
Oregon · Mar 5, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1248: To amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1248/
MLA
"H.R. 1248: To amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1248/.
Bluebook (legal)
H.R. 1248, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1248/.
Markdown link
[H.R. 1248: 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/102-HR-1248/)
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