H.R. 81House116th Congress (2019-2021)In Committee

To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.

AI-Generated Summary

Updated April 13, 2026 at 11:38 PM UTC

This bill changes the tax code so that individuals can deduct the amount they pay for health‑insurance premiums directly from their gross income, before any itemized deductions are taken. The deduction applies to premiums covering the taxpayer, their spouse, and dependents, and it is available whether or not the taxpayer chooses to itemize other deductions. The change would take effect for tax years beginning after December 31, 2018.

Key Provisions

Creates a new Section 224 that allows an above‑the‑line deduction for health‑insurance premiums paid by an individual for themselves, their spouse, and dependents.
Renumbers the existing Section 224 to Section 225 and updates the table of sections accordingly.
Adds paragraph (22) to Section 62, explicitly stating that the new health‑insurance premium deduction is allowed regardless of whether the taxpayer itemizes other deductions.
Sets the effective date of the amendment to taxable years beginning after December 31, 2018.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 3, 2019

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HouseIntro Referral

Introduced in House

January 3, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 3, 2019

Bill Text

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Introduced in HouseIssued January 3, 2019

116th CONGRESS

1st Session

H. R. 81

IN THE HOUSE OF REPRESENTATIVES

January 3, 2019

Mr. Biggs 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 an above-the-line deduction for health insurance premiums.

Deduction for health insurance premiums

(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 health insurance premiums

In the case of an individual, there shall be allowed as a deduction 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 allowed as a deduction under the preceding sentence shall be taken into account in determining any deduction or credit otherwise allowable to the taxpayer (or any other taxpayer) under this chapter.

(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 health insurance premiums

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 redesignating the item relating to section 224 as an item relating to section 225 and by inserting after the item relating to section 223 the following new item:

Sec. 224. Deduction for health insurance premiums.

(d)

Effective date

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