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S 262 104th Congress Senate Taxation Finance and Financial Sector Health Health insurance Income tax Insurance premiums Labor and Employment Self-employed Tax deductions

A bill to amend the Internal Revenue Code of 1986 to increase and make permanent the deduction for health insurance costs of self-employed individuals.

Introduced: January 24, 1995 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 24, 1995
Read twice and referred to the Committee on Finance.
Jan 24, 1995
Sponsor introductory remarks on measure. (CR S1442-1443)
Jan 24, 1995
Introduced in Senate
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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) make the deduction permanent; and (2) increase the allowable deduction from 25 percent to 100 percent by 1997.

What's happening now January 24, 1995

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 262: A bill to amend the Internal Revenue Code of 1986 to increase and make permanent the deduction for health insurance costs of self-employed individuals.. 104th Congress. Open America. https://openamerica.io/bill/104-S-262/
MLA
"S. 262: A bill to amend the Internal Revenue Code of 1986 to increase and make permanent the deduction for health insurance costs of self-employed individuals.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-262/.
Bluebook (legal)
S. 262, 104th Cong. (2026), https://openamerica.io/bill/104-S-262/.
Markdown link
[S. 262: A bill to amend the Internal Revenue Code of 1986 to increase and make permanent the deduction for health insurance costs of self-employed individuals.](https://openamerica.io/bill/104-S-262/)
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