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HR 691 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 the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide an 80 percent deduction for such…

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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 an 80 percent deduction for such costs beginning in 1995.

Introduced: January 26, 1995 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 26, 1995
Referred to the House Committee on Ways and Means.
Jan 26, 1995
Sponsor introductory remarks on measure. (CR E194)
Jan 26, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to restore the deduction for the health insurance costs of self-employed individuals for the taxable year 1994. Makes such deduction permanent law. Increases such deduction from 25 percent to 80 percent after December 31, 1994.

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. 691: 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 an 80 percent deduction for such costs beginning in 1995.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-691/
MLA
"H.R. 691: 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 an 80 percent deduction for such costs beginning in 1995.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-691/.
Bluebook (legal)
H.R. 691, 104th Cong. (2026), https://openamerica.io/bill/104-HR-691/.
Markdown link
[H.R. 691: 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 an 80 percent deduction for such costs beginning in 1995.](https://openamerica.io/bill/104-HR-691/)
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