,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bhbj  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bd1 #bjac ,mr4
 ,ribble 7for himself and ,mr4 ,harris7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
provide for equity relating to medical  
costs4  #a4 ,short title ,this ,act may 
be cited as the ,health ,equity ,act of 
#bjac4  #b4 ,deduction for health       
insurance costs in computing            
self-employment taxes made permanent    
7a7 ,in general ,subsection 7l7 of      
section #afb of the ,internal ,revenue  
,code of #aihf is amended by striking   
paragraph 7#d7 and by redesignating     
paragraph 7#e7 as paragraph 7#d74  7b7  
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjab4  #c4 ,deduction for qualified    
health insurance costs of individuals   
7a7 ,in general ,part ,,vii of          

subchapter ,b of chapter #a of the      
,internal ,revenue ,code of #aihf       
7relating to additional itemized        
deductions for individuals7 is amended  
by redesignating section #bbd as section
 #bbe and by inserting after section    
#bbc the following new section3  #bbd4  
,costs of qualified health insurance    
7a7 ,in general ,in the case of an      
individual1 there shall be allowed as a 
deduction an amount equal to the amount 
paid during the taxable year for        
coverage for the taxpayer1 his spouse1  
and dependents under qualified health   
insurance4  7b7 ,qualified health       
insurance ,for purposes of this         
section--  7#a7 ,in general ,the term   
qualified health insurance means        
insurance which constitutes medical     
care4  7#b7 ,exception  7,a7 ,in general
 ,paragraph 7#a7 shall not apply to     
insurance substantially all of the      
coverage of which is of excepted        
benefits described in section #ihcb7;c74
  7,b7 ,vision and dental benefits      

allowed ,subparagraph 7,a7 shall not    
apply to benefits described in section  
#ihcb7;c77#b77;,a74  7c7 ,special rules 
7#a7 ,coordination with medical         
deduction1 etc ,any amount paid by a    
taxpayer for insurance to which         
subsection 7a7 applies shall not be     
taken into account in computing the     
amount allowable to the taxpayer as a   
deduction under section #afb7l7 or      
#bac7;a74 ,any amount taken into account
 in determining the credit allowed under
 section #ce or #cf;,b shall not be     
taken into account for purposes of this 
section4  7#b7 ,deduction not allowed   
for self-employment 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-employment 7within   
the meaning of section #adjb7;a77 for   
purposes of chapter #b4  4  7b7         
,deduction allowed in computing adjusted
 gross income ,subsection 7a7 of section
 #fb of such ,code is amended by        

inserting before the last sentence the  
following new paragraph3  7#bb7 ,costs  
of qualified health insurance ,the      
deduction allowed by section #bbd4  4   
7c7 ,clerical amendment ,the table of   
sections for part ,,vii of subchapter ,b
 of chapter #a of such ,code is amended 
by redesignating the item relating to   
section #bbd as an item relating to     
section #bbe and inserting before such  
item the following new item3  ,sec4     
#bbd4 ,costs of qualified health        
insurance4  4  7d7 ,effective date ,the 
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjab4  #d4 ,fitness     
programs1 athletic clubs1 fitness       
equipment1 and weight loss programs     
treated as medical care  7a7 ,tax       
benefits using definition of medical    
care ,subsection 7d7 of section #bac of 
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following3  7#ab7 ,fitness programs1    
athletic clubs1 fitness equipment1      

weight loss programs  7,a7 ,in general  
,an amount paid in connection with a    
membership in a fitness program or      
athletic club1 fitness equipment1 or    
weight loss program shall be treated as 
an amount paid for medical care4  7,b7  
,limitation ,the amount taken into      
account under subsection 7a7 by reason  
of subparagraph 7,a7 for any taxable    
year shall not exceed #a1bjj4  4  7b7   
,flexible spending arrangements and     
health reimbursement arrangements       
,section #ajf of such ,code is amended  
by adding at the end the following3  7g7
 ,fitness programs1 athletic clubs1     
fitness equipment1 weight loss programs 
,for purposes of this section and       
section #aje--  7#a7 ,in general        
,reimbursement for expenses incurred for
 membership in a fitness program or     
athletic club1 fitness equipment1 or    
weight loss program shall be treated as 
a reimbursement for medical expenses4   
7#b7 ,limitation ,the amount taken into 
account under paragraph 7#a7 for any    

taxable year shall not exceed #a1bjj4  4
  7c7 ,effective date ,the amendments   
made by this section shall apply to     
amounts paid in taxable years beginning 
after ,december #ca1 #bjab4