,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #eai  ,,in ,,the ,,house ,,of   
,,representatives  ,january #aa1        
#bjai,mr4 ,king of ,iowa 7for himself1  
,mr4 ,des,jarlais1 ,mr4 ,brooks of      
,alabama1 ,mr4 ,mooney of ,west         
,virginia1 ,mr4 ,gibbs1 and ,mr4        
,duncan7 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
 allow a deduction for premiums for     
insurance which constitutes medical     
care4  #a4 ,short title ,this ,act may  
be cited as the ,tax ,free ,health      
,insurance ,act of #bjai4  #b4          
,deduction for premiums for health      
insurance  7a7 ,in general ,part ,,vii  
of subchapter ,b of chapter #a of the   
,internal ,revenue ,code of #aihf is    
amended by redesignating section #bbd as
 section #bbe and by inserting after    
section #bbc the following new section3 
#bbd4 ,deduction for premiums for health
 insurance ,in the case of an           

individual1 there shall be allowed as a 
deduction to the taxpayer for the       
taxable year amounts paid by the        
taxpayer for insurance which constitutes
 medical care 7as defined in section    
#bac7;d77 for the taxpayer and the      
taxpayer's spouse and dependents4 ,no   
amount shall be taken into account under
 the preceding sentence if a deduction  
or credit is allowed for such amount    
under this chapter or to any other      
taxpayer4  4  7b7 ,deduction allowed    
whether or not individual itemizes other
 deductions ,subsection 7a7 of section  
#fb of such ,code is amended by         
inserting before the last sentence at   
the end the following new paragraph3    
7#bb7 ,deduction for premiums for health
 insurance ,the deduction allowed by    
section #bbd4  4  7c7 ,clerical         
amendment ,the table of sections for    
part ,,vii of subchapter ,b of chapter  
#a of such ,code is amended by striking 
the item relating to section #bbd and   
adding at the end the following new     

items3  ,sec4 #bbd4 ,deduction for      
premiums for health insurance4 ,sec4    
#bbe4 ,cross reference4  4  7d7         
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjah4