PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Jan 3, 2025
This bill provides a tax deduction for health insurance premiums paid to provide medical insurance coverage for an individual, the individual’s spouse, and the individual’s dependents. Under the bill, the tax deduction may be claimed as an adjustment to income (also known as an above-the-line tax deduction), which does not require the individual to itemize deductions.
People & committees
Rep. Biggs, Andy [R-AZ-5] · R–AZ
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Feb 14, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-01-03 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
H.R. 111 proposes a tax deduction for individual people who pay for qualifying medical insurance for themselves, their spouses or their dependents. A deduction reduces income counted for tax purposes. People could claim this deduction whether they list individual deductions on their tax returns or use the standard deduction.
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.
(b) Deduction allowed whether or not individual itemizes other deductions
The proposed deduction would cover amounts the taxpayer pays for insurance that qualifies as medical care under Internal Revenue Code section 213(d). Coverage could be for the taxpayer, their spouse or their dependents; the bill does not reproduce that existing definition.
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.
Amounts allowed under the proposed deduction could not also be counted toward another deduction or tax credit under the same tax-code chapter, either for that taxpayer or for someone else.
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.
The bill would add the deduction as section 224 of the tax code and renumber the existing section 224 as section 225.
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
The proposed amendments would apply to tax years beginning after December 31, 2024.
(d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
The supplied action snapshot, updated February 14, 2025, records introduction in the House and referral to the House Committee on Ways and Means on January 3, 2025.
Source snapshot updated 2025-02-14T19:31:17Z. 2025-01-03: Referred to the House Committee on Ways and Means. 2025-01-03: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-01-03. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish the contents of other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish the contents of other versions or accompanying disclosure and committee materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption or preferential exception was identified in the complete supplied introduced text. Ordinary coverage of the proposed deduction's broad intended population is not a targeted-benefit finding. This conclusion is limited to the supplied version.
Full text preserved for this analysis. Legislative record snapshot: Feb 14, 2025. How PlainBill uses AI