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S 2353 98th Congress Senate Taxation Business and commerce Health Health insurance Income tax Insurance Tax deductions

A bill to amend the Internal Revenue Code of 1954 to provide that one-half of the amounts paid by a self-employed taxpayer for his or her health insurance premiums will be allowed as a business…

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A bill to amend the Internal Revenue Code of 1954 to provide that one-half of the amounts paid by a self-employed taxpayer for his or her health insurance premiums will be allowed as a business deduction.

Introduced: February 27, 1984 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Mar 1, 1984
Committee on Finance requested executive comment from OMB, Treasury Department.
Feb 27, 1984
Read twice and referred to the Committee on Finance.
Feb 27, 1984
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that one-half of the cost of insurance paid by a self-employed taxpayer for medical care during the taxable year will be allowed as a business deduction.

What's happening now March 1, 1984

Committee on Finance requested executive comment from OMB, Treasury Department.

 Related & companion bills 1
  • HR 3487 Identical bill A bill to amend the Internal Revenue Code of 1954 to provide that one-half of the amounts paid by a self-employed taxpa…
 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2353: A bill to amend the Internal Revenue Code of 1954 to provide that one-half of the amounts paid by a self-employed taxpayer for his or her health insurance premiums will be allowed as a business deduction.. 98th Congress. Open America. https://openamerica.io/bill/98-S-2353/
MLA
"S. 2353: A bill to amend the Internal Revenue Code of 1954 to provide that one-half of the amounts paid by a self-employed taxpayer for his or her health insurance premiums will be allowed as a business deduction.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-S-2353/.
Bluebook (legal)
S. 2353, 98th Cong. (2026), https://openamerica.io/bill/98-S-2353/.
Markdown link
[S. 2353: A bill to amend the Internal Revenue Code of 1954 to provide that one-half of the amounts paid by a self-employed taxpayer for his or her health insurance premiums will be allowed as a business deduction.](https://openamerica.io/bill/98-S-2353/)
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