,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cgia  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ai1         
#bjac,mr4 ,fattah introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide an above-!-l9e d$uction = heal? 
insurance premiums4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,heal?        
,premium ,p>ity ,act4  #b4 ,d$uction =  
heal? insurance premiums  7a7 ,9 g5]al  
,"p ,,vii ( sub*apt] ,b ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to additional itemiz$ d$uctions =       
individuals7 is am5d$ by r$esignat+     
section #bbd z section #bbe & by ins]t+ 
aft] section #bbc ! foll[+ new section3 
#bbd4 ,heal? insurance premiums  7a7 ,9 
g5]al ,9 ! case ( an individual1 !re    
%all be all[$ z a d$uction an am\nt     
equal to ! am\nt paid dur+ ! taxable ye>
 = insurance :i* con/itutes m$ical c>e  
=-- 7#a7 ! taxpay]1  7#b7 ! taxpay]'s   
sp\se1  7#c7 ! taxpay]'s dep5d5ts1 &    

7#d7 any *ild 7z def9$ 9 section        
#aeb7;f77#a77 ( ! taxpay] :o z ( ! end (
 ! taxable ye> has n atta9$ age #bg4    
7b7 ,limitation on o!r cov]age  7#a7 ,9 
g5]al ,subsection 7a7 %all n apply to   
any taxpay] = any cal5d> mon? = :i* !   
taxpay] is eligible to p>ticipate 9 any 
subsidiz$ heal? plan ma9ta9$ by any     
employ] ( ! taxpay] or ( ! sp\se (1 or  
any dep5d5t1 or individual describ$ 9   
subsection 7a77#d7 ) respect to1 !      
taxpay]4 ,! prec$+ s5t5ce %all be appli$
 sep>ately ) respect to-- 7,a7 plans :i*
 include cov]age = qualifi$ long-t]m c>e
 s]vices 7z def9$ 9 section #ggjb;,b7c77
 or are qualifi$ long-t]m c>e insurance 
contracts 7z def9$ 9 section            
#ggjb;,b7b771 &  7,b7 plans :i* d n     
include su* cov]age & are n su*         
contracts4  7#b7 ,long-t]m c>e premiums 
,9 ! case ( a qualifi$ long-t]m c>e     
insurance contract 7z def9$ 9 section   
#ggjb;,b7b771 only eligible long-t]m c>e
 premiums 7z def9$ 9 section            
#bac7;d77#aj77 %all be tak5 into acc\nt 

"u subsection 7a74  7c7 ,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$uction "u section #bac7;a74 ,any   
am\nt tak5 into acc\nt 9 det]m9+ ! cr$it
 all[$ "u section #ce or #cf;,b %all n  
be tak5 into acc\nt = purposes ( ?is    
section4  7d7 ,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[$ :e!r or n taxpay] itemizes        
d$uctions ,subsection 7a7 ( section #fb 
( su* ,code is am5d$ by ins]t+ be=e !   
la/ s5t5ce ! foll[+ new p>agraph3  7#bb7
 ,heal? insurance premiums ,! d$uction  
all[$ by section #bbd4  4  7c7 ,con=m+  
am5dm5ts  7#a7 ,section #afb ( su* ,code
 is am5d$ by /rik+ subsection 7l74  7#b7
 ,! 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 ,heal? insurance 
premiums4  4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjac4