I
106TH CONGRESS
1ST SESSION
H. R. 145
To amend the Internal Revenue Code of 1986 to allow individuals a deduction
for amounts paid for insurance for medical care.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 6, 1999
Mr. GREEN of Texas 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 indi-
viduals a deduction for amounts paid for insurance for
medical care.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DEDUCTION FOR AMOUNTS PAID FOR INSUR-
ANCE FOR MEDICAL CARE.
(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
by redesignating section 222 as section 223 and by insert-
ing after section 221 the following new section:
‘‘SEC. 222. INSURANCE FOR MEDICAL CARE.
‘‘(a) DEDUCTION ALLOWED.—
‘‘(1) IN GENERAL.—In the case of an individ-
ual, there shall be allowed as a deduction for any
taxable year an amount equal to the applicable per-
centage of the amount paid during the taxable year
for insurance covering medical care or for any quali-
fied long-term care insurance contract for the tax-
payer, and his spouse and dependents.
‘‘(2) APPLICABLE PERCENTAGE.—For purposes
of paragraph (1), the applicable percentage shall be
determined under the following table:
‘‘For taxable years beginning
The applicable
in calendar year—
percentage is—
1999 ...........................................................................................
2000 and 2001 ...........................................................................
2002 ...........................................................................................
2003 through 2005 ....................................................................
2006 ...........................................................................................
2007 and thereafter ................................................................... 100.
‘‘(3) DEFINITIONS.—For purposes of paragraph
(1)—
‘‘(A) INSURANCE.—The term ‘insurance’
includes amounts paid as premiums under part
B of title XVIII of the Social Security Act (re-
lating to supplementary medical insurance for
the aged).
‘‘(B) MEDICAL CARE.—The term ‘medical
care’ has the meaning given to such term by
section 213(d)(1).
‘‘(C) QUALIFIED LONG-TERM CARE INSUR-
ANCE
CONTRACT.—The term ‘qualified long-
term care insurance contract’ has the meaning
given to such term by section 7702B(b).
‘‘(b) COORDINATION OF DEDUCTION.—No amount
taken into account under subsection (a) shall be taken into
account in computing the amount allowable to the tax-
payer as a deduction under section 162(l) or 213(a).
‘‘(c) COORDINATION WITH EXCLUSION.—No amount
excluded from income under section 125 shall be taken
into account under subsection (a).’’.
(b) DEDUCTION ALLOWED IF INDIVIDUAL DOES NOT
ITEMIZE.—Subsection (a) of section 62 of such Code (re-
lating to general rule for adjusted gross income defined)
is amended by inserting after paragraph (17) the following
new paragraph:
‘‘(18) INSURANCE
FOR
MEDICAL
CARE.—The
deduction allowed by section 222.’’.
(c) CLERICAL AMENDMENT.—The table of sections
for part VII of subchapter B of chapter 1 of such Code
is amended by striking the item relating to section 222
and inserting the following new items:
‘‘Sec. 222. Insurance for medical care.
‘‘Sec. 223. Cross reference.’’.
(d) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to taxable years beginning after
December 31, 1998.
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