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H.R. 111

U.S. House•In House Committee

Summary

H.R. 111, to amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums, was introduced in the House on Jan 3, 2025 by Rep. Andy Biggs (R). It was referred to Ways And Means, and last saw action on Jan 3, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 111 has no co-sponsors and has not gone to a roll call.

hb111/introduced-in-house.txt
119 HR 111 IH: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
 U.S. House of Representatives
 2025-01-03
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 111  IN THE HOUSE OF REPRESENTATIVES   January 3, 2025   Mr. Biggs of Arizona  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
1.
Deduction for health insurance premiums
(a)
In general
Part VII of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section:
224.
Deduction for health insurance premiums
In the case of an individual, there shall be allowed as a deduction for the taxable year amounts paid by the taxpayer for insurance which constitutes medical care (as defined in section 213(d)) for the taxpayer and the taxpayer’s spouse and dependents. 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 (or any other taxpayer) under this chapter.
 .
(b)
Deduction allowed whether or not individual itemizes other deductions
Subsection (a) of section 62 of such Code is amended by inserting before the last sentence at the end the following new paragraph:
(22)
Deduction for health insurance premiums
The deduction allowed by section 224.
 .
(c)
Clerical amendment
The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by redesignating the item relating to section 224 as an item relating to section 225 and by inserting after the item relating to section 223 the following new item:
Sec. 224. Deduction for health insurance premiums.
  .
(d)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-03
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jan 3, 2025

hb111/introduced-in-house.md

Shown Here:
Introduced in House (01/03/2025)

Sponsors

Rep. Andy Biggs (R) sponsors H.R. 111 alone.

Andy Biggs

Rep. · R–AZ-5 · Sponsor

Committees

H.R. 111 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 3, 2025 · 1,160 Bills

Actions

H.R. 111 has taken 2 actions since Jan 3, 2025.

ChamberAction
Jan 3, 2025
House
Introduced in House
Jan 3, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 111 has not gone to a roll call.

Titles

H.R. 111 goes by 2 titles.

  • To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums. — Official Title as Introduced
  • To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums. — Display Title

Classification

The Congressional Research Service files H.R. 111 under Taxation, one of its 31 policy areas, and gives it 2 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 111’s is Taxation.

hr111/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 111 carries 2 of CRS’s legislative subjects, from Health care costs and insurance to Income tax deductions.

hr111/subjects.txt
Health care costs and insuranceIncome tax deductions

Source: congress.gov · legiscan.com