,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dfjj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #g1 #bjad ,mr4   
,k+ ( ,i[a 7= himself1 ,mrs4 ,ba*mann1  
,mr4 ,*abot1 ,mr4 ,br\n ( ,georgia1     
,mrs4 ,blackburn1 ,mr4 ,brooks (        
,alabama1 ,mr4 ,burgess1 ,mr4 ,franks ( 
,arizona1 ,mr4 ,g+rey ( ,georgia1 ,mr4  
,huelskamp1 ,mr4 ,hudson1 ,mr4 ,k+/on1  
,mr4 ,issa1 ,mr4 ,mc,henry1 ,mr4 ,web] (
 ,texas1 ,mr4 ,wilson ( ,s\? ,c>ol9a1   
,mr4 ,cotton1 ,mr4 ,yoho1 ,mr4 ,=t5b]ry1
 ,mr4 ,h>ris1 ,mr4 ,flem+1 & ,mr4       
,duncan ( ,s\? ,c>ol9a7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ a d$uction = premiums =   
insurance :i* con/itutes m$ical c>e4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,tax ,free ,heal? ,insurance ,act (   
#bjad4  #b4 ,d$uction = premiums = heal?
 insurance  7a7 ,9 g5]al ,"p ,,vii (    
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by       

r$esignat+ section #bbd z section #bbe &
 by ins]t+ aft] section #bbc ! foll[+   
new section3  #bbd4 ,d$uction = premiums
 = heal? insurance  ,9 ! case ( an      
individual1 !re %all be all[$ z a       
d$uction to ! taxpay] = ! taxable ye>   
am\nts paid by ! taxpay] = insurance :i*
 con/itutes m$ical c>e 7z def9$ 9       
section #bac7;d77 = ! taxpay] & !       
taxpay]'s sp\se & dep5d5ts4 ,no am\nt   
%all be tak5 into acc\nt "u ! prec$+    
s5t5ce if a d$uction or cr$it is all[$ =
 su* am\nt "u ?is *apt] or to any o!r   
taxpay]4  4  7b7 ,d$uction all[$ :e!r or
 n individual itemizes o!r d$uctions    
,subsection 7a7 ( section #fb ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e ! la/ s5t5ce at ! end !  
foll[+ new p>agraph3  7#bb7 ,d$uction = 
premiums = heal? insurance ,! d$uction  
all[$ by section #bbd4  4  7c7 ,cl]ical 
am5dm5t ,! table ( sections = "p ,,vii (
 sub*apt] ,b ( *apt] #a is am5d$ by     
/rik+ ! item relat+ to section #bbd &   
add+ at ! end ! foll[+ new items3  ,sec4

 #bbd4 ,d$uction = premiums = heal?     
insurance4 ,sec4 #bbe4 ,cross ref]5ce4  
4  7d7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjad4