,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cgia  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ai1       
#bjac,mr4 ,fattah 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 an           
above-the-line deduction for health     
insurance premiums4  #a4 ,short title   
,this ,act may be cited as the ,health  
,premium ,parity ,act4  #b4 ,deduction  
for health insurance premiums  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 ,health insurance premiums  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        

insurance which constitutes medical care
 for-- 7#a7 the taxpayer1  7#b7 the     
taxpayer's spouse1  7#c7 the taxpayer's 
dependents1 and  7#d7 any child 7as     
defined in section #aeb7;f77#a77 of the 
taxpayer who as of the end of the       
taxable year has not attained age #bg4  
7b7 ,limitation on other coverage  7#a7 
,in general ,subsection 7a7 shall not   
apply to any taxpayer for any calendar  
month for which the taxpayer is eligible
 to participate in any subsidized health
 plan maintained by any employer of the 
taxpayer or of the spouse of1 or any    
dependent1 or individual described in   
subsection 7a77#d7 with respect to1 the 
taxpayer4 ,the preceding sentence shall 
be applied separately with respect to-- 
7,a7 plans which include coverage for   
qualified long-term care services 7as   
defined in section #ggjb;,b7c77 or are  
qualified long-term care insurance      
contracts 7as defined in section        
#ggjb;,b7b771 and  7,b7 plans which do  
not include such coverage and are not   

such contracts4  7#b7 ,long-term care   
premiums ,in the case of a qualified    
long-term care insurance contract 7as   
defined in section #ggjb;,b7b771 only   
eligible long-term care premiums 7as    
defined in section #bac7;d77#aj77 shall 
be taken into account under subsection  
7a74  7c7 ,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 #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  7d7      
,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 whether or not       
taxpayer itemizes deductions ,subsection
 7a7 of section #fb of such ,code is    
amended by inserting before the last    
sentence the following new paragraph3   
7#bb7 ,health insurance premiums ,the   
deduction allowed by section #bbd4  4   
7c7 ,conforming amendments  7#a7        
,section #afb of such ,code is amended  
by striking subsection 7l74  7#b7 ,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 ,health insurance         
premiums4  4  7d7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjac4