Skip to main content
S 2353 98th Congress Senate

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…

Official title: 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 prem… Show full official titleShow less

Official title: 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
Taxation Business and commerceHealthHealth insuranceIncome tax
More subjectsShow fewer subjects
InsuranceTax deductions
Sign in to write a letter Sign in to watch
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
 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.

 Latest action March 1, 1984

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

 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.

 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
Cite this page click to expand
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/)
Report a problem