,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ha  ,,9 ,,! ,,h\se ,,(             
,,repres5tatives  ,janu>y #c1 #bjai,mr4 
,biggs introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ an above-!-l9e   
d$uction = heal? insurance premiums4    
#a4 ,d$uction = heal? insurance premiums
  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 = heal? insurance       
premiums ,9 ! case ( an individual1 !re 
%all be all[$ z a d$uction = ! taxable  
ye> am\nts paid by ! taxpay] = insurance
 :i* con/itutes m$ical c>e 7z def9$ 9   
section #bac7;d77 = ! taxpay] & !       
taxpay]'s sp\se & dep5d5ts4 ,no am\nt   
all[$ z a d$uction "u ! prec$+ s5t5ce   
%all be tak5 into acc\nt 9 det]m9+ any  
d$uction or cr$it o!rwise all[able to ! 
taxpay] 7or any o!r taxpay]7 "u ?is     

*apt]4  4  7b7 ,d$uction all[$ :e!r or n
 individual itemizes o!r d$uctions      
,subsection 7a7 ( section #fb ( su*     
,code is am5d$ by ins]t+ be=e ! la/     
s5t5ce at ! end ! foll[+ new p>agraph3  
7#bb7 ,d$uction = heal? insurance       
premiums ,! d$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$esignat+ ! item relat+ to section #bbd
 z an item relat+ to section #bbe & by  
ins]t+ aft] ! item relat+ to section    
#bbc ! foll[+ new item3  ,sec4 #bbd4    
,d$uction = heal? insurance premiums4  4
  7d7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjah4