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HR 335 104th Congress House Taxation Finance and Financial Sector Health Health insurance Income tax Insurance premiums Labor and Employment Self-employed Tax deductions

To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of self-employed individuals.

Introduced: January 4, 1995 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 1995
See H.R.831.
Jan 4, 1995
Referred to the House Committee on Ways and Means.
Jan 4, 1995
Sponsor introductory remarks on measure. (CR E3)
Jan 4, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent.

What's happening now February 6, 1995

See H.R.831.

 Related & companion bills 1
 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. 335: To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of self-employed individuals.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-335/
MLA
"H.R. 335: To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of self-employed individuals.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-335/.
Bluebook (legal)
H.R. 335, 104th Cong. (2026), https://openamerica.io/bill/104-HR-335/.
Markdown link
[H.R. 335: To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of self-employed individuals.](https://openamerica.io/bill/104-HR-335/)
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