I 

112TH CONGRESS 

1ST SESSION H. R. 2662 

To amend the Internal Revenue Code of 1986 to provide for equity relating 

to medical costs. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 26, 2011 

Mr. RIBBLE 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 

for equity relating to medical costs. 

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 Equity Act of 

5 2011’’. 

6 SEC. 2. DEDUCTION FOR HEALTH INSURANCE COSTS IN 

7 COMPUTING SELF-EMPLOYMENT TAXES 

8 MADE PERMANENT. 

9 (a) IN GENERAL.—Subsection (l) of section 162 of 

10 the Internal Revenue Code of 1986 is amended by striking 


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1 paragraph (4) and by redesignating paragraph (5) as 

2 paragraph (4). 

3 (b) EFFECTIVE DATE.—The amendment made by 

4 this section shall apply to taxable years beginning after 

5 December 31, 2010. 

6 SEC. 3. DEDUCTION FOR QUALIFIED HEALTH INSURANCE 

7 COSTS OF INDIVIDUALS. 

8 (a) IN GENERAL.—Part VII of subchapter B of chap9 ter 1 of the Internal Revenue Code of 1986 (relating to 

10 additional itemized deductions for individuals) is amended 

11 by redesignating section 224 as section 225 and by insert12 ing after section 223 the following new section: 

13 ‘‘SEC. 224. COSTS OF QUALIFIED HEALTH INSURANCE. 

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

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

16 the amount paid during the taxable year for coverage for 

17 the taxpayer, his spouse, and dependents under qualified 

18 health insurance. 

19 ‘‘(b) QUALIFIED HEALTH INSURANCE.—For pur20 poses of this section— 

21 ‘‘(1) IN GENERAL.—The term ‘qualified health 

22 insurance’ means insurance which constitutes med23 ical care. 

24 ‘‘(2) EXCEPTION.— 


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1 ‘‘(A) IN GENERAL.—Paragraph (1) shall 

2 not apply to insurance substantially all of the 

3 coverage of which is of excepted benefits de4 scribed in section 9832(c). 

5 ‘‘(B) VISION AND DENTAL BENEFITS AL6 LOWED.—Subparagraph (A) shall not apply to 

7 benefits described in section 9832(c)(2)(A). 

8 ‘‘(c) SPECIAL RULES.— 

9 ‘‘(1) COORDINATION WITH MEDICAL DEDUC10 TION, ETC.—Any amount paid by a taxpayer for in11 surance to which subsection (a) applies shall not be 

12 taken into account in computing the amount allow13 able to the taxpayer as a deduction under section 

14 162(l) or 213(a). Any amount taken into account in 

15 determining the credit allowed under section 35 or 

16 36B shall not be taken into account for purposes of 

17 this section. 

18 ‘‘(2) DEDUCTION NOT ALLOWED FOR SELF-EM19 PLOYMENT TAX PURPOSES.—The deduction allow20 able by reason of this section shall not be taken into 

21 account in determining an individual’s net earnings 

22 from self-employment (within the meaning of section 

23 1402(a)) for purposes of chapter 2.’’. 

24 (b) DEDUCTION ALLOWED IN COMPUTING AD25 JUSTED GROSS INCOME.—Subsection (a) of section 62 of 


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1 such Code is amended by inserting before the last sentence 

2 the following new paragraph: 

3 ‘‘(22) COSTS OF QUALIFIED HEALTH INSUR4 ANCE.—The deduction allowed by section 224.’’. 

5 (c) CLERICAL AMENDMENT.—The table of sections 

6 for part VII of subchapter B of chapter 1 of such Code 

7 is amended by redesignating the item relating to section 

8 224 as an item relating to section 225 and inserting before 

9 such item the following new item: 

‘‘Sec. 224. Costs of qualified health insurance.’’. 

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

11 this section shall apply to taxable years beginning after 

12 December 31, 2010. 

13 SEC. 4. FITNESS PROGRAMS, ATHLETIC CLUBS, FITNESS 

14 EQUIPMENT, AND WEIGHT LOSS PROGRAMS 

15 TREATED AS MEDICAL CARE. 

16 (a) TAX BENEFITS USING DEFINITION OF MEDICAL

17 CARE.—Subsection (d) of section 213 of the Internal Rev18 enue Code of 1986 is amended by adding at the end the 

19 following: 

20 ‘‘(12) FITNESS PROGRAMS, ATHLETIC CLUBS, 

21 FITNESS EQUIPMENT, WEIGHT LOSS PROGRAMS.— 

22 ‘‘(A) IN GENERAL.—An amount paid in 

23 connection with a membership in a fitness pro24 gram or athletic club, fitness equipment, or 


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1 weight loss program shall be treated as an 

2 amount paid for medical care. 

3 ‘‘(B) LIMITATION.—The amount taken 

4 into account under subsection (a) by reason of 

5 subparagraph (A) for any taxable year shall not 

6 exceed $1,200.’’. 

7 (b) FLEXIBLE SPENDING ARRANGEMENTS AND

8 HEALTH REIMBURSEMENT ARRANGEMENTS.—Section 

9 106 of such Code is amended by adding at the end the 

10 following: 

11 ‘‘(g) FITNESS PROGRAMS, ATHLETIC CLUBS, FIT12 NESS EQUIPMENT, WEIGHT LOSS PROGRAMS.—For pur13 poses of this section and section 105— 

14 ‘‘(1) IN GENERAL.—Reimbursement for ex15 penses incurred for membership in a fitness program 

16 or athletic club, fitness equipment, or weight loss 

17 program shall be treated as a reimbursement for 

18 medical expenses. 

19 ‘‘(2) LIMITATION.—The amount taken into ac20 count under paragraph (1) for any taxable year shall 

21 not exceed $1,200.’’. 

22 (c) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply to amounts paid in taxable years 

24 beginning after December 31, 2010. 

Æ 


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