HR 880 IHCommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

H. R. 880CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to make permanent the deduction for health insurance costs in computing self-employment taxes.CommentsClose CommentsPermalink

IN THE HOUSE OF REPRESENTATIVESCommentsClose CommentsPermalink

March 2, 2011CommentsClose CommentsPermalink

Mr. HERGER (for himself, Mr. KIND, Mr. REICHERT, Mr. DENT, Mr. GRAVES of Missouri, Mr. HARPER, and Mr. PAUL) introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to make permanent the deduction for health insurance costs in computing self-employment taxes.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Equity for Our Nation’s Self-Employed Act of 2011’.CommentsClose CommentsPermalink

SEC. 2. TEMPORARY DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING SELF-EMPLOYMENT TAXES MADE PERMANENT.

(a) In General- Subsection (l) of section 162 of the Internal Revenue Code of 1986 is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4).CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by this section shall apply to taxable years beginning after December 31, 2010.CommentsClose CommentsPermalink