legislation: 102-hr-5536

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
102-hr-5536 102 hr 5536 To amend the Internal Revenue Code of 1986 to allow a full, permanent deduction for the health insurance costs of self-employed individuals and to allow a refundable credit for certain health plan costs of small employers. Taxation 1992-07-02 1992-07-02 Referred to the House Committee on Ways and Means. House Rep. Torres, Esteban Edward [D-CA-34] CA D T000316 0 Amends the Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent (under current law it will expire after June 30, 1992). Allows a tax credit of 40 percent of the amount paid or incurred for a qualified group health plan by a very small employer or a small employer. Describes a very small employer as one with less than 24 full-time employees and whose average annual rate of pay to such employees is $18,000 or less. Describes a small employer as one (other than a very small employer) with less than 100 employees. 2024-02-07T16:32:33Z  

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