To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
Latest Action
Referred to the Subcommittee on Health.
Official Summary
Official summary has not been imported yet.
GovScope Watchdog™
AI Government Intelligence™This bill, introduced in the 118th Congress as H.R. 109, proposes an amendment to the Internal Revenue Code of 1986 to allow taxpayers to claim an above-the-line deduction for health insurance premiums. An above-the-line deduction reduces adjusted gross income, potentially lowering taxable income for individuals who pay for health insurance. The bill was referred to the House Subcommittee on Health but did not advance further and is currently classified as failed or expired. No full text or official summary is available, limiting detailed analysis.
H.R. 109 aimed to provide tax relief by permitting an above-the-line deduction for health insurance premiums, but it did not progress beyond subcommittee referral and has expired.
- The bill seeks to amend the Internal Revenue Code to allow an above-the-line deduction for health insurance premiums.
- An above-the-line deduction can reduce taxable income before calculating adjusted gross income, potentially benefiting taxpayers who pay for health insurance.
- The bill was referred to the House Subcommittee on Health on December 17, 2024, but did not advance and is now classified as failed or expired.
['Individual taxpayers who pay for health insurance premiums', 'Potentially health insurance providers indirectly through increased affordability', 'Taxpayers seeking to reduce their taxable income']
["The bill's failure to advance may reflect challenges in legislative support or competing priorities.", 'Without full bill text, the scope and limitations of the deduction, including eligibility criteria, are unknown.', 'Implementation would require updates to tax filing processes and IRS guidance.', 'Potential revenue impacts on federal tax receipts are not detailed.']
The bill was introduced in the House during the 118th Congress and referred to the Subcommittee on Health. It addresses taxation policy related to health insurance costs, a recurring topic in congressional tax and health policy discussions. The bill did not progress beyond subcommittee referral and is now considered failed or expired, indicating it did not receive further legislative consideration during the session.
Hidden impact flags detected: 2
GovScope reviewed 2 policy-risk categories. Hover for a quick definition. Click detected flags for bill-specific details.
['Potential increase in health insurance affordability for individuals due to tax savings.', 'Possible reduction in federal tax revenue depending on uptake and deduction size.', 'Increased complexity in tax filing for individuals claiming the deduction.']
The absence of a full bill text and official summary limits comprehensive analysis. The bill's referral to subcommittee without further action suggests limited legislative momentum. Transparency would be improved by availability of fiscal impact statements and detailed provisions. Oversight considerations include monitoring the administrative feasibility and revenue effects if similar provisions are reintroduced.
GovScope Intelligence Roadmap
Future bill intelligence will connect sponsors, committee referrals, related votes, campaign finance, disclosures, and stock trades into one legislative intelligence view.