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HR 52 104th Congress House

To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide a 100 percent deduction for such…

Official title: To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to prov… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide a 100 percent deduction for such costs beginning in 1995.

Introduced: January 20, 1995 See on congress.gov
Taxation Finance and Financial SectorHealthHealth insuranceIncome tax
More subjectsShow fewer subjects
Insurance premiumsLabor and EmploymentSelf-employedTax deductions
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 4, 1995
Referred to the House Committee on Ways and Means.
Jan 4, 1995
Introduced in House
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 Latest action January 4, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make the deduction for health insurance costs of self-employed individuals permanent. Increases such 25 percent deduction to 100 percent for years after December 31, 1994.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 4 Republican 2 Independent 1
D
DeLauro, Rosa L.
Connecticut · Jun 6, 1996
 R
Calvert, Ken
California · Feb 10, 1995
 D
Mfume, Kweisi
Maryland · Jan 20, 1995
 D
Durbin, Richard J.
Illinois · Jan 4, 1995
 D
Kaptur, Marcy
Ohio · Jan 4, 1995
 I
Sanders, Bernard
Vermont · Jan 4, 1995
 R
Smith, Christopher H.
New Jersey · Jan 4, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 52: To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide a 100 percent deduction for such costs beginning in 1995.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-52/
MLA
"H.R. 52: To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide a 100 percent deduction for such costs beginning in 1995.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-52/.
Bluebook (legal)
H.R. 52, 104th Cong. (2026), https://openamerica.io/bill/104-HR-52/.
Markdown link
[H.R. 52: To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide a 100 percent deduction for such costs beginning in 1995.](https://openamerica.io/bill/104-HR-52/)
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