,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #ficf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bg1        
#bjah,mr4 ,b]a 7= himself1 ,ms4 ,ku/] ( 
,new ,hamp%ire1 ,mr4 ,c>bajal1 ,mr4     
,kilm]1 & ,mr4 ,m\lton7 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$uction = heal?        
insurance co/s ( eligible retirees4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,bridge to ,m$ic>e ,act ( #bjah4  #b4   
,d$uction = heal? insurance co/s (      
eligible retirees  7a7 ,9 g5]al ,"p     
,,vii ( sub*apt] ,b ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to additional itemiz$ d$uctions7 is     
am5d$ by r$esignat+ section #bbd z      
section #bbe & by ins]t+ aft] section   
#bbc ! foll[+ new section3  #bbd4 ,heal?
 insurance co/s ( eligible retirees  7a7
 ,9 g5]al ,9 ! case ( an eligible       
retiree1 !re %all be all[$ z a d$uction 
an am\nt equal to ! am\nt paid dur+ !   

taxable ye> = premiums = a heal? plan   
(f]$ 9 ! individual m>ket )9 a ,/ate 7)9
 ! mean+ ( section #ejjj;,a71 = !       
taxpay]1 or ! taxpay]'s sp\se or        
dep5d5ts4  7b7 ,eligible retiree ,=     
purposes ( ?is section1 ! t]m eligible  
retiree means1 = a taxable ye>1 an      
individual-- 7#a7 ) no e>n$ income 7z   
su* t]m is def9$ 9 section #cb7;c77#b77 
= su* taxable ye>1  7#b7 :o is n entitl$
 to hospital insurance b5efits "u "p ,a 
( title ,,xviii ( ! ,social ,security   
,act or enroll$ "u "p ,b ( su* title1 & 
7#c7 :o is n an individual :o is all[$ a
 cr$it "u section #cf;,b4  7c7          
,coord9ation ) m$ical d$uction1 etc ,any
 am\nt paid by an eligible retiree =    
insurance to :i* subsection 7a7 applies 
%all n be tak5 into acc\nt 9 comput+ !  
am\nt all[able to ! taxpay] z a d$uction
 "u section #afb7l7 or #bac7;a74 ,any   
am\nt tak5 into acc\nt 9 det]m9+ ! cr$it
 all[$ "u section #ce %all n be tak5    
into acc\nt = purposes ( ?is section4  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#ba7 ,heal? insurance co/s ( eligible  
retirees ,! 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 ,heal? insurance co/s (     
eligible retirees4  4  7d7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to am\nts paid 9 taxable ye>s
 beg9n+ aft] ,decemb] #ca1 #bjah4