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HR 1792 105th Congress House Taxation Finance and Financial Sector Health Health insurance Income tax Insurance premiums Labor and Employment Medical economics Personal income tax Self-employed Tax deductions

Small Business Owners' Health Insurance Deductibility Act

Introduced: June 4, 1997 See on congress.gov
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Jun 4, 1997
Referred to the House Committee on Ways and Means.
Jun 4, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Small Business Owners' Health Insurance Deductibility Act - Amends the Internal Revenue Code to increase the deduction allowed for health insurance costs for self-employed individuals to 100 percent.

What's happening now June 4, 1997

Referred to the House Committee on Ways and Means.

 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. 1792: Small Business Owners' Health Insurance Deductibility Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1792/
MLA
"H.R. 1792: Small Business Owners' Health Insurance Deductibility Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1792/.
Bluebook (legal)
H.R. 1792, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1792/.
Markdown link
[H.R. 1792: Small Business Owners' Health Insurance Deductibility Act](https://openamerica.io/bill/105-HR-1792/)
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