Skip to main content
HR 109 118th 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 9, 2023 Introduced by: Biggs, Andy Republican · Arizona See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 17, 2024
Referred to the Subcommittee on Health.
Jan 9, 2023
Referred to the House Committee on Ways and Means.
Jan 9, 2023
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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 December 17, 2024

Referred to the Subcommittee on Health.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 109: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-109/
MLA
"H.R. 109: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-109/.
Bluebook (legal)
H.R. 109, 118th Cong. (2026), https://openamerica.io/bill/118-HR-109/.
Markdown link
[H.R. 109: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.](https://openamerica.io/bill/118-HR-109/)
Report a problem