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HR 81 116th Congress House Taxation Health care costs and insurance Income tax deductions

To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.

Introduced: January 3, 2019 Introduced by: Biggs, Andy Republican · Arizona See on congress.gov
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Jan 3, 2019
Referred to the House Committee on Ways and Means.
Jan 3, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

This bill allows an individual taxpayer a deduction from gross income for insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. The bill makes the deduction available whether or not the taxpayer itemizes other deductions.

What's happening now January 3, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 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. 81: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-81/
MLA
"H.R. 81: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-81/.
Bluebook (legal)
H.R. 81, 116th Cong. (2026), https://openamerica.io/bill/116-HR-81/.
Markdown link
[H.R. 81: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.](https://openamerica.io/bill/116-HR-81/)
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