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HR 5304 107th Congress House

Self-Employed Health Equity Adjustment to Lower Tax Hindrance Act

Official title: To amend the Internal Revenue Code of 1986 to allow the deduction for health insurance costs of self-employed individuals to be allowed in computing self-employment taxes.

Introduced: July 26, 2002 See on congress.gov
Taxation Business income taxCommerceFinance and Financial SectorHealth
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Health insuranceIncome taxInsurance premiumsLabor and EmploymentMedical economicsPersonal income taxSelf-employedSocial WelfareSocial security taxesTax deductions
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Jul 26, 2002
Referred to the House Committee on Ways and Means.
Jul 26, 2002
Introduced in House
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 Latest action July 26, 2002

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Self-Employed Health Equity Adjustment to Lower Tax Hindrance Act - Amends the Internal Revenue Code to allow taxpayers to take the health insurance deduction into account in determining net earnings from self-employment.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Independent 1
I
Sanders, Bernard
Vermont · Jul 26, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5304: Self-Employed Health Equity Adjustment to Lower Tax Hindrance Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-5304/
MLA
"H.R. 5304: Self-Employed Health Equity Adjustment to Lower Tax Hindrance Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-5304/.
Bluebook (legal)
H.R. 5304, 107th Cong. (2026), https://openamerica.io/bill/107-HR-5304/.
Markdown link
[H.R. 5304: Self-Employed Health Equity Adjustment to Lower Tax Hindrance Act](https://openamerica.io/bill/107-HR-5304/)
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