I 
109TH CONGRESS 
1ST SESSION H. R. 4625 
To amend the Internal Revenue Code of 1986 to improve health care choice 
by providing for the tax deductibility of medical expenses by individuals. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 17, 2005 
Mr. CHOCOLA (for himself, Mr. KENNEDY of Minnesota, Mr. HERGER, Mr. 
ENGLISH of Pennsylvania, Mr. WELLER, Mr. LEWIS of Kentucky, Mr. 
FOLEY, Mr. BRADY of Texas, Mr. RYAN of Wisconsin, Mr. CANTOR, Mr. 
BEAUPREZ, Ms. HART, Mr. AKIN, Mr. BARRETT of South Carolina, Mr. 
BARTLETT of Maryland, Mr. BASS, Mrs. BLACKBURN, Mr. BOOZMAN, 
Mrs. BONO, Mr. BRADLEY of New Hampshire, Ms. GINNY BROWN- 
WAITE of Florida, Mr. BURGESS, Mr. BURTON of Indiana, Mr. BUYER, 
Mr. CALVERT, Mr. CHABOT, Mr. COLE of Oklahoma, Mr. CONAWAY, Mrs. 
CUBIN, Mrs. JO ANN DAVIS of Virginia, Mr. DAVIS of Tennessee, Mr. 
LINCOLN DIAZ-BALART of Florida, Mr. DOOLITTLE, Mr. EHLERS, Mr. 
FEENEY, 
Mr. 
FITZPATRICK
of 
Pennsylvania, 
Mr. 
FLAKE, 
Mr. 
FORTENBERRY, Ms. FOXX, Mr. FRANKS of Arizona, Mr. GARRETT of 
New Jersey, Mr. GILLMOR, Mr. GINGREY, Mr. GOHMERT, Mr. GRAVES, 
Mr. GREEN of Wisconsin, Mr. HALL, Mr. HAYES, Mr. HEFLEY, Mr. 
HENSARLING, Mr. HOEKSTRA, Mr. HOSTETTLER, Mr. HYDE, Mr. 
ISTOOK, Mr. JONES of North Carolina, Mr. KING of Iowa, Mr. KING-
STON, Mr. KLINE, Mr. MCCOTTER, Mr. MCHUGH, Mrs. MILLER of 
Michigan, Mr. MILLER of Florida, Mrs. MUSGRAVE, Mrs. MYRICK, Mr. 
NEUGEBAUER, Mrs. NORTHUP, Mr. OSBORNE, Mr. OTTER, Mr. PAUL, 
Mr. PENCE, Mr. PITTS, Mr. RADANOVICH, Mr. ROHRABACHER, Mr. ROG-
ERS of Alabama, Mr. RYUN of Kansas, Mr. SENSENBRENNER, Mr. SES-
SIONS, Mr. SHIMKUS, Mr. SIMPSON, Mr. SMITH of New Jersey, Mr. 
SODREL, Mr. SOUDER, Mr. STEARNS, Mr. TANCREDO, Mr. TERRY, Mr. 
TIBERI, Mr. TURNER, Mr. WALSH, Mr. WAMP, Mr. WELDON of Florida, 
Mr. WESTMORELAND, Mr. WICKER, Mr. WILSON of South Carolina, and 
Mr. YOUNG of Alaska) 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 improve 
health care choice by providing for the tax deductibility 
of medical expenses by individuals. 
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 Care Freedom 
of Choice Act’’. 
SEC. 2. FINDINGS. 
The Congress finds the following: 
(1) Current law confers a tax benefit for health 
insurance provided as an employee fringe benefit, 
but no similar tax benefit for health insurance pur-
chased by individuals. Similarly, current law confers 
a tax benefit on third-party payment of medical ex-
penses, but no similar tax benefit for most individ-
uals’ direct payment of medical expenses. This has 
effectively promoted employer-provided third party 
payment systems and effectively discouraged direct 
doctor-patient relationships. 
(2) The current tax treatment of medical ex-
penses has significantly curtailed competition for 
both health insurance and health care services gen-
erally. This has effectively increased the cost of
health care and health insurance, which in turn has 
exposed people to greater health risks and made it 
more likely that individuals will go without needed 
care. 
(3) The current tax treatment of medical ex-
penses has restricted the freedom of individuals to 
exercise direct control over their health care dollars. 
The exclusion from gross income for employer-pro-
vided health care plans with no corresponding tax 
benefit for health insurance and health care obtained 
by individuals (except the self-employed) constitutes 
a strong preferment for health care provided 
through employers’ group plans as compared to 
health care that individuals purchase for themselves. 
This is why 90 perecent of Americans under age 65 
with private health insurance receive it through their 
employer. 
(4) Providing a tax benefit for employer-pro-
vided plans, but not for individually-purchased 
health care, discriminates against individuals who 
work for companies that do not provide health bene-
fits, individuals who are temporarily employed, and 
the disabled. 
(5) In many cases, employers are not able to 
offer their employees a variety of health insurance