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HR 162 103th Congress House

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: February 16, 1993 See on congress.gov
Taxation HealthHealth insuranceIncome taxInsurance premiums
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Self-employedTax deductions
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 10, 1993
See H.R.2264.
Jan 5, 1993
Referred to the House Committee on Ways and Means.
Jan 5, 1993
Introduced in House
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 Latest action August 10, 1993

See H.R.2264.

 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; and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1996 and thereafter.

 Related & companion bills 1
  • HR 2264 Procedurally related Omnibus Budget Reconciliation Act of 1993
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 22
All 22 Democratic 4 Republican 4 Independent 1
LIPINSKI, WILLIAM
· Sep 30, 1994
DUNN, JENNIFER
· Sep 27, 1994
 R
Lucas, Frank D.
Oklahoma · Sep 21, 1994
STENHOLM, CHARLES
· Sep 21, 1994
QUINN, JACK
· Nov 16, 1993
MCINNIS, SCOTT
· Jun 17, 1993
POMEROY, EARL
· Jun 17, 1993
COLLINS, MAC
· Apr 28, 1993
 R
Crapo, Mike
Idaho · Mar 4, 1993
GREENWOOD, JAMES
· Mar 4, 1993
 D
Norton, Eleanor Holmes
District of Columbia · Mar 4, 1993
 I
Sanders, Bernard
Vermont · Mar 4, 1993
BALLENGER, CASS
· Feb 16, 1993
BUYER, STEPHEN
· Feb 16, 1993
 D
Kaptur, Marcy
Ohio · Feb 16, 1993
 R
Rogers, Harold
Kentucky · Feb 16, 1993
 R
Smith, Christopher H.
New Jersey · Feb 16, 1993
TAUZIN, W.
· Feb 16, 1993
CRANE, PHILIP
· Jan 27, 1993
 D
Durbin, Richard J.
Illinois · Jan 27, 1993
HOUGHTON, AMO
· Jan 27, 1993
 D
Neal, Richard E.
Massachusetts · Jan 27, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 162: 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.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-162/
MLA
"H.R. 162: 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.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-162/.
Bluebook (legal)
H.R. 162, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-162/.
Markdown link
[H.R. 162: 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/103-HR-162/)
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