,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ha  ,,in ,,the ,,house ,,of    
,,representatives  ,january #c1         
#bjai,mr4 ,biggs 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 an             
above-the-line deduction for health     
insurance premiums4  #a4 ,deduction for 
health insurance premiums  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 health insurance premiums
 ,in the case of an individual1 there   
shall be allowed as a deduction 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 allowed as a deduction under the 
preceding sentence shall be taken into  
account in determining any deduction or 
credit otherwise allowable to the       
taxpayer 7or any other taxpayer7 under  
this chapter4  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 health insurance   
premiums ,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          
redesignating the item relating to      
section #bbd as an item relating to     
section #bbe and by inserting after the 
item relating to section #bbc the       
following new item3  ,sec4 #bbd4        
,deduction for health insurance         
premiums4  4  7d7 ,effective date ,the  
amendments made by this section shall   

apply to taxable years beginning after  
,december #ca1 #bjah4