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S 419 99th 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 allow a deduction for one-half of the expenses paid by a self-employed taxpayer for individual health insurance premiums.

Introduced: February 6, 1985 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Feb 14, 1985
Committee on Finance requested executive comment from OMB, Treasury Department, Health and Human Services Department.
Feb 6, 1985
Read twice and referred to the Committee on Finance.
Feb 6, 1985
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 February 14, 1985

Committee on Finance requested executive comment from OMB, Treasury Department, Health and Human Services Department.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 419: A bill to amend the Internal Revenue Code of 1954 to allow a deduction for one-half of the expenses paid by a self-employed taxpayer for individual health insurance premiums.. 99th Congress. Open America. https://openamerica.io/bill/99-S-419/
MLA
"S. 419: A bill to amend the Internal Revenue Code of 1954 to allow a deduction for one-half of the expenses paid by a self-employed taxpayer for individual health insurance premiums.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-419/.
Bluebook (legal)
S. 419, 99th Cong. (2026), https://openamerica.io/bill/99-S-419/.
Markdown link
[S. 419: A bill to amend the Internal Revenue Code of 1954 to allow a deduction for one-half of the expenses paid by a self-employed taxpayer for individual health insurance premiums.](https://openamerica.io/bill/99-S-419/)
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