What is the official ID of this bill?

The official print number for this legislation is HR 109.

When did the legislative process begin?

The process officially started on 2023-01-09.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/118/bills/hr109/BILLS-118hr109ih.htm

Is this summary verified?

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

Who is the primary sponsor?

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

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

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

Analysis and Potential Impact of HR 109

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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

Q: 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.

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.

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Status:

Expired

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Additional Information

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

Print number: HR 109

Sponsor: Rep. Biggs, Andy [R-AZ-5]

Process start date: 2023-01-09

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

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Source data: api.congress.gov

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

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