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HR 611 106th Congress House

Small Business Owners' Health Insurance Deductibility Act

Official title: To amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct the full cost of their health insurance.

Introduced: February 4, 1999 See on congress.gov
Taxation Finance and Financial SectorHealthHealth insuranceIncome tax
More subjectsShow fewer subjects
Insurance premiumsLabor and EmploymentMedical economicsPersonal income taxSelf-employedTax deductions
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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, 1999
Referred to the House Committee on Ways and Means.
Feb 4, 1999
Introduced in House
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 Latest action February 4, 1999

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1 Independent 1
R
Lucas, Frank D.
Oklahoma · May 25, 1999
 I
Sanders, Bernard
Vermont · Feb 4, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 611: Small Business Owners' Health Insurance Deductibility Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-611/
MLA
"H.R. 611: Small Business Owners' Health Insurance Deductibility Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-611/.
Bluebook (legal)
H.R. 611, 106th Cong. (2026), https://openamerica.io/bill/106-HR-611/.
Markdown link
[H.R. 611: Small Business Owners' Health Insurance Deductibility Act](https://openamerica.io/bill/106-HR-611/)
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