H.R. 111 119th Congress House

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

Introduced: January 3, 2025 Introduced by: Andy Biggs Republican · Arizona See on congress.gov

Taxation Health care costs and insuranceIncome tax deductions

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jan 3, 2025

Referred to the House Committee on Ways and Means.

Jan 3, 2025

Introduced in House

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What's happening now January 3, 2025

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

This bill provides a tax deduction for health insurance premiums paid to provide medical insurance coverage for an individual, the individual’s spouse, and the individual’s dependents. Under the bill, the tax deduction may be claimed as an adjustment to income (also known as an above-the-line tax deduction), which does not require the individual to itemize deductions.

Bill text 1 version

Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

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APA

U.S. Congress. (2026). H.R. 111: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.. 119th Congress. Open America. https://openamerica.io/bill/119-HR-111/

MLA

"H.R. 111: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-111/.

Bluebook (legal)

H.R. 111, 119th Cong. (2026), https://openamerica.io/bill/119-HR-111/.

Markdown link

[H.R. 111: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.](https://openamerica.io/bill/119-HR-111/)