I 

113TH CONGRESS 

1ST SESSION H. R. 3791 

To amend the Internal Revenue Code of 1986 to provide an above-theline deduction for health insurance premiums. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 19, 2013 

Mr. FATTAH 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 provide 

an above-the-line deduction for health insurance premiums. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Health Premium Par5 ity Act’’. 

6 SEC. 2. DEDUCTION FOR HEALTH INSURANCE PREMIUMS. 

7 (a) IN GENERAL.—Part VII of subchapter B of chap8 ter 1 of the Internal Revenue Code of 1986 (relating to 

9 additional itemized deductions for individuals) is amended 


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1 by redesignating section 224 as section 225 and by insert2 ing after section 223 the following new section: 

3 ‘‘SEC. 224. HEALTH INSURANCE PREMIUMS. 

4 ‘‘(a) IN GENERAL.—In the case of an individual, 

5 there shall be allowed as a deduction an amount equal to 

6 the amount paid during the taxable year for insurance 

7 which constitutes medical care for— 

8 ‘‘(1) the taxpayer, 

9 ‘‘(2) the taxpayer’s spouse, 

10 ‘‘(3) the taxpayer’s dependents, and 

11 ‘‘(4) any child (as defined in section 152(f)(1)) 

12 of the taxpayer who as of the end of the taxable year 

13 has not attained age 27. 

14 ‘‘(b) LIMITATION ON OTHER COVERAGE.— 

15 ‘‘(1) IN GENERAL.—Subsection (a) shall not 

16 apply to any taxpayer for any calendar month for 

17 which the taxpayer is eligible to participate in any 

18 subsidized health plan maintained by any employer 

19 of the taxpayer or of the spouse of, or any depend20 ent, or individual described in subsection (a)(4) with 

21 respect to, the taxpayer. The preceding sentence 

22 shall be applied separately with respect to— 

23 ‘‘(A) plans which include coverage for 

24 qualified long-term care services (as defined in 

25 section 7702B(c)) or are qualified long-term 


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1 care insurance contracts (as defined in section 

2 7702B(b)), and 

3 ‘‘(B) plans which do not include such cov4 erage and are not such contracts. 

5 ‘‘(2) LONG-TERM CARE PREMIUMS.—In the 

6 case of a qualified long-term care insurance contract 

7 (as defined in section 7702B(b)), only eligible long8 term care premiums (as defined in section 

9 213(d)(10)) shall be taken into account under sub10 section (a). 

11 ‘‘(c) COORDINATION WITH MEDICAL DEDUCTION, 

12 ETC.—Any amount paid by a taxpayer for insurance to 

13 which subsection (a) applies shall not be taken into ac14 count in computing the amount allowable to the taxpayer 

15 as a deduction under section 213(a). Any amount taken 

16 into account in determining the credit allowed under sec17 tion 35 or 36B shall not be taken into account for pur18 poses of this section. 

19 ‘‘(d) DEDUCTION NOT ALLOWED FOR SELF-EM20 PLOYMENT TAX PURPOSES.—The deduction allowable by 

21 reason of this section shall not be taken into account in 

22 determining an individual’s net earnings from self-employ23 ment (within the meaning of section 1402(a)) for purposes 

24 of chapter 2.’’. 


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1 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX2 PAYER ITEMIZES DEDUCTIONS.—Subsection (a) of section 

3 62 of such Code is amended by inserting before the last 

4 sentence the following new paragraph: 

5 ‘‘(22) HEALTH INSURANCE PREMIUMS.—The 

6 deduction allowed by section 224.’’. 

7 (c) CONFORMING AMENDMENTS.— 

8 (1) Section 162 of such Code is amended by 

9 striking subsection (l). 

10 (2) The table of sections for part VII of sub11 chapter B of chapter 1 of such Code is amended by 

12 redesignating the item relating to section 224 as an 

13 item relating to section 225 and inserting before 

14 such item the following new item: 

‘‘Sec. 224. Health insurance premiums.’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 December 31, 2013. 

Æ 


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