I 
113TH CONGRESS 
1ST SESSION H. R. 3791 
To amend the Internal Revenue Code of 1986 to provide an above-the- 
line 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Health Premium Par-
ity Act’’. 
SEC. 2. DEDUCTION FOR HEALTH INSURANCE PREMIUMS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
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by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. HEALTH INSURANCE PREMIUMS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction an amount equal to 
the amount paid during the taxable year for insurance 
which constitutes medical care for— 
‘‘(1) the taxpayer, 
‘‘(2) the taxpayer’s spouse, 
‘‘(3) the taxpayer’s dependents, and 
‘‘(4) any child (as defined in section 152(f)(1)) 
of the taxpayer who as of the end of the taxable year 
has not attained age 27. 
‘‘(b) LIMITATION ON OTHER COVERAGE.— 
‘‘(1) IN
GENERAL.—Subsection (a) shall not 
apply to any taxpayer for any calendar month for 
which the taxpayer is eligible to participate in any 
subsidized health plan maintained by any employer 
of the taxpayer or of the spouse of, or any depend-
ent, or individual described in subsection (a)(4) with 
respect to, the taxpayer. The preceding sentence 
shall be applied separately with respect to— 
‘‘(A) plans which include coverage for 
qualified long-term care services (as defined in 
section 7702B(c)) or are qualified long-term 
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care insurance contracts (as defined in section 
7702B(b)), and 
‘‘(B) plans which do not include such cov-
erage and are not such contracts. 
‘‘(2) LONG-TERM
CARE
PREMIUMS.—In the 
case of a qualified long-term care insurance contract 
(as defined in section 7702B(b)), only eligible long- 
term 
care 
premiums 
(as 
defined 
in 
section 
213(d)(10)) shall be taken into account under sub-
section (a). 
‘‘(c) COORDINATION WITH MEDICAL DEDUCTION, 
ETC.—Any amount paid by a taxpayer for insurance to 
which subsection (a) applies shall not be taken into ac-
count in computing the amount allowable to the taxpayer 
as a deduction under section 213(a). Any amount taken 
into account in determining the credit allowed under sec-
tion 35 or 36B shall not be taken into account for pur-
poses of this section. 
‘‘(d) DEDUCTION NOT ALLOWED
FOR SELF-EM-
PLOYMENT TAX PURPOSES.—The deduction allowable by 
reason of this section shall not be taken into account in 
determining an individual’s net earnings from self-employ-
ment (within the meaning of section 1402(a)) for purposes 
of chapter 2.’’. 
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