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To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
Summary
The bill creates a new tax deduction for individuals who pay health insurance premiums for themselves, their spouses, and their dependents. The deduction is an above-the-line deduction, meaning it can be taken regardless of whether the taxpayer itemizes deductions. The deduction applies to health insurance premiums that constitute medical care as defined in the Internal Revenue Code. The bill is effective for taxable years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Biggs, Andy [R-AZ-5] (R-AZ)
Money behind the sponsor
Top reported contributors to Andy Biggs’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- SAULSBURY INDUSTRIES $9,900
- 21ST CENTURY HEALTHCARE $7,500
- ULINE $6,600
- TW LEWIS COMPANY $6,600
- LEE BENSON $6,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Andy Biggs → · Outside spending →
Actions (2)
- Jan 3, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 3, 2025 Introduced in House
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
January 3, 2025
Mr. Biggs of Arizona introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. DEDUCTION FOR HEALTH INSURANCE PREMIUMS.
(a) In General.—Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section:
“SEC. 224. DEDUCTION FOR HEALTH INSURANCE PREMIUMS.
“In the case of an individual, there shall be allowed as a deduction for the taxable year amounts paid by the taxpayer for insurance which constitutes medical care (as defined in section 213(d)) for the taxpayer and the taxpayer’s spouse and dependents. No amount allowed as a deduction under the preceding sentence shall be taken into account in determining any deduction or credit otherwise allowable to the taxpayer (or any other taxpayer) under this chapter.”.
(b) Deduction Allowed Whether or Not Individual Itemizes Other Deductions.—Subsection (a) of section 62 of such Code is amended by inserting before the last sentence at the end the following new paragraph:
“(22) Deduction for health insurance premiums.—The deduction allowed by section 224.”.
(c) Clerical Amendment.—The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by redesignating the item relating to section 224 as an item relating to section 225 and by inserting after the item relating to section 223 the following new item:
“Sec. 224. Deduction for health insurance premiums.”.
(d) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024. <all>
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