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HR 539 105th Congress House Taxation Coinsurance Employee health benefits Finance and Financial Sector Health Health insurance Income Income tax Insurance premiums Labor and Employment Medical economics Medically uninsured Personal income tax Tax credits Tax refunds

To amend the Internal Revenue Code of 1986 to allow certain employees without employer-provided health coverage a refundable credit for their health insurance costs.

Introduced: February 4, 1997 See on congress.gov
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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
Feb 4, 1997
Referred to the House Committee on Ways and Means.
Feb 4, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide a health insurance cost tax credit for certain employees without employer-provided coverage. Subjects such credit to employee compensation, adjusted gross income, and tax limits. Excludes long-term care insurance.

What's happening now February 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
 Cosponsors 4
All 4 Democratic 4
D
Pelosi, Nancy
California · Apr 28, 1998
 D
Davis, Danny K.
Illinois · Mar 10, 1998
 D
McGovern, James P.
Massachusetts · Feb 4, 1997
 D
Neal, Richard E.
Massachusetts · Feb 4, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 539: To amend the Internal Revenue Code of 1986 to allow certain employees without employer-provided health coverage a refundable credit for their health insurance costs.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-539/
MLA
"H.R. 539: To amend the Internal Revenue Code of 1986 to allow certain employees without employer-provided health coverage a refundable credit for their health insurance costs.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-539/.
Bluebook (legal)
H.R. 539, 105th Cong. (2026), https://openamerica.io/bill/105-HR-539/.
Markdown link
[H.R. 539: To amend the Internal Revenue Code of 1986 to allow certain employees without employer-provided health coverage a refundable credit for their health insurance costs.](https://openamerica.io/bill/105-HR-539/)
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