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H.R. 519House116th Congress (2019-2021)In Committee

Tax Free Health Insurance Act of 2019

Sponsored by Steve KingRep. Steve King (R-IA)
Introduced January 11, 2019

AI-Generated Summary

Updated April 14, 2026 at 12:22 AM UTC

The Tax Free Health Insurance Act of 2019 would let individuals deduct the amount they pay for health‑insurance premiums covering themselves, their spouse, and dependents. The deduction would be available even if the taxpayer does not itemize other deductions, and it would apply to tax years beginning after December 31, 2018.

Key Provisions

  • Creates a new Section 224 in the Internal Revenue Code that allows a deduction for premiums paid for insurance that qualifies as medical care under existing rules.
  • Renumbers the current Section 224 as Section 225, preserving the existing code structure.
  • Adds a new paragraph (22) to Section 62 so the health‑insurance premium deduction is allowed whether or not the taxpayer itemizes other deductions.
  • Sets the effective date for these changes to tax years starting after December 31, 2018.

Legislative Activity

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2 earlier actions
HouseCommittee Latest Action

Referred to the Subcommittee on Health.

Health Subcommittee

March 1, 2019

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HouseIntro Referral

Introduced in House

January 11, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 11, 2019

HouseCommittee

Referred to the Subcommittee on Health.

Health Subcommittee

March 1, 2019

Bill Text

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Introduced in HouseIssued January 11, 2019

I

116th CONGRESS

1st Session

H. R. 519

IN THE HOUSE OF REPRESENTATIVES

January 11, 2019

Mr. King of Iowa (for himself, Mr. DesJarlais, Mr. Brooks of Alabama, Mr. Mooney of West Virginia, Mr. Gibbs, and Mr. Duncan) 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 a deduction for premiums for insurance which constitutes medical care.

1.

Short title

This Act may be cited as the Tax Free Health Insurance Act of 2019.

2.

Deduction for premiums for health insurance

(a)

In general

Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section:

224.

Deduction for premiums for health insurance

In the case of an individual, there shall be allowed as a deduction to the taxpayer for the taxable year amounts paid by the taxpayer for insurance which constitutes medical care (as defined in section 213(d)) for the taxpayer and the taxpayer’s spouse and dependents. No amount shall be taken into account under the preceding sentence if a deduction or credit is allowed for such amount under this chapter or to any other taxpayer.

.

(b)

Deduction allowed whether or not individual itemizes other deductions

Subsection (a) of section 62 of such Code is amended by inserting before the last sentence at the end the following new paragraph:

(22)

Deduction for premiums for health insurance

The deduction allowed by section 224.

.

(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 224 and adding at the end the following new items:

Sec. 224. Deduction for premiums for health insurance.

Sec. 225. Cross reference.

.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2018.