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
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
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
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
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/
"H.R. 1792: Small Business Owners' Health Insurance Deductibility Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1792/.
H.R. 1792, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1792/.
[H.R. 1792: Small Business Owners' Health Insurance Deductibility Act](https://openamerica.io/bill/105-HR-1792/)