,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bhbj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bd1 #bjac ,mr4 
,ribble 7= himself & ,mr4 ,h>ris7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = equity relat+
 to m$ical co/s4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,heal? ,equity ,act
 ( #bjac4  #b4 ,d$uction = heal?        
insurance co/s 9 comput+ self-employm5t 
taxes made p]man5t  7a7 ,9 g5]al        
,subsection 7l7 ( section #afb ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ p>agraph 7#d7 & by r$esignat+  
p>agraph 7#e7 z p>agraph 7#d74  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjab4  #c4   
,d$uction = qualifi$ heal? insurance    
co/s ( individuals  7a7 ,9 g5]al ,"p    
,,vii ( sub*apt] ,b ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to additional itemiz$ d$uctions =       

individuals7 is am5d$ by r$esignat+     
section #bbd z section #bbe & by ins]t+ 
aft] section #bbc ! foll[+ new section3 
#bbd4 ,co/s ( qualifi$ heal? insurance  
7a7 ,9 g5]al ,9 ! case ( an individual1 
!re %all be all[$ z a d$uction an am\nt 
equal to ! am\nt paid dur+ ! taxable ye>
 = cov]age = ! taxpay]1 8 sp\se1 &      
dep5d5ts "u qualifi$ heal? insurance4   
7b7 ,qualifi$ heal? insurance ,=        
purposes ( ?is section--  7#a7 ,9 g5]al 
,! t]m qualifi$ heal? insurance means   
insurance :i* con/itutes m$ical c>e4    
7#b7 ,exception  7,a7 ,9 g5]al ,p>agraph
 7#a7 %all n apply to insurance         
sub/antially all ( ! cov]age ( :i* is ( 
except$ b5efits describ$ 9 section      
#ihcb7;c74  7,b7 ,vision & d5tal b5efits
 all[$ ,subp>agraph 7,a7 %all n apply to
 b5efits describ$ 9 section             
#ihcb7;c77#b77;,a74  7c7 ,special rules 
7#a7 ,coord9ation ) m$ical d$uction1 etc
 ,any am\nt paid by a taxpay] =         
insurance to :i* subsection 7a7 applies 
%all n be tak5 into acc\nt 9 comput+ !  

am\nt all[able to ! taxpay] z a d$uction
 "u section #afb7l7 or #bac7;a74 ,any   
am\nt tak5 into acc\nt 9 det]m9+ ! cr$it
 all[$ "u section #ce or #cf;,b %all n  
be tak5 into acc\nt = purposes ( ?is    
section4  7#b7 ,d$uction n all[$ =      
self-employm5t tax purposes ,! d$uction 
all[able by reason ( ?is section %all n 
be tak5 into acc\nt 9 det]m9+ an        
individual's net e>n+s f self-employm5t 
7)9 ! mean+ ( section #adjb7;a77 =      
purposes ( *apt] #b4  4  7b7 ,d$uction  
all[$ 9 comput+ adju/$ gross income     
,subsection 7a7 ( section #fb ( su*     
,code is am5d$ by ins]t+ be=e ! la/     
s5t5ce ! foll[+ new p>agraph3  7#bb7    
,co/s ( qualifi$ heal? insurance ,!     
d$uction all[$ by section #bbd4  4  7c7 
,cl]ical am5dm5t ,! table ( sections =  
"p ,,vii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by r$esignat+ ! item     
relat+ to section #bbd z an item relat+ 
to section #bbe & ins]t+ be=e su* item !
 foll[+ new item3  ,sec4 #bbd4 ,co/s (  
qualifi$ heal? insurance4  4  7d7       

,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjab4  #d4   
,fitness programs1 a?letic clubs1       
fitness equipm5t1 & weight loss programs
 treat$ z m$ical c>e  7a7 ,tax b5efits  
us+ def9ition ( m$ical c>e ,subsection  
7d7 ( section #bac ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+3  7#ab7 ,fitness programs1     
a?letic clubs1 fitness equipm5t1 weight 
loss programs  7,a7 ,9 g5]al ,an am\nt  
paid 9 connection ) a memb]%ip 9 a      
fitness program or a?letic club1 fitness
 equipm5t1 or weight loss program %all  
be treat$ z an am\nt paid = m$ical c>e4 
7,b7 ,limitation ,! am\nt tak5 into     
acc\nt "u subsection 7a7 by reason (    
subp>agraph 7,a7 = any taxable ye> %all 
n exce$ #a1bjj4  4  7b7 ,flexible sp5d+ 
arrangem5ts & heal? reimbursem5t        
arrangem5ts ,section #ajf ( su* ,code is
 am5d$ by add+ at ! end ! foll[+3  7g7  
,fitness programs1 a?letic clubs1       
fitness equipm5t1 weight loss programs  

,= purposes ( ?is section & section     
#aje--  7#a7 ,9 g5]al ,reimbursem5t =   
exp5ses incurr$ = memb]%ip 9 a fitness  
program or a?letic club1 fitness        
equipm5t1 or weight loss program %all be
 treat$ z a reimbursem5t = m$ical       
exp5ses4  7#b7 ,limitation ,! am\nt tak5
 into acc\nt "u p>agraph 7#a7 = any     
taxable ye> %all n exce$ #a1bjj4  4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to am\nts paid 9    
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjab4