arrow_back Back to App

Tax Deduction for Health Insurance Premiums: Available to All Taxpayers.

This bill introduces a new tax deduction allowing individuals to subtract the cost of health insurance premiums directly from their gross income. This is a significant benefit because the deduction is available even if the taxpayer does not itemize other deductions. The goal is to lower taxable income and reduce the financial burden of healthcare costs for families.
Key points
Allows taxpayers to deduct health insurance premiums (for self, spouse, and dependents) directly from their income (above-the-line deduction).
The deduction is available regardless of whether the individual itemizes other deductions, making it accessible to more citizens.
The changes apply to tax years beginning after December 31, 2022.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_109
Sponsor: Rep. Biggs, Andy [R-AZ-5]
Process start date: 2023-01-09
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_109.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-01-09.

What are the main provisions?

Key points include:

  • Allows taxpayers to deduct health insurance premiums (for self, spouse, and dependents) directly from their income (above-the-line deduction).
  • The deduction is available regardless of whether the individual itemizes other deductions, making it accessible to more citizens.
  • The changes apply to tax years beginning after December 31, 2022.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Biggs, Andy [R-AZ-5].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Health.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Health Family