Bill Sponsor
House Bill 3880
116th Congress(2019-2020)
Tax Fairness for the Self-Employed Act of 2019
Introduced
Introduced
Introduced in House on Jul 23, 2019
Overview
Text
Introduced in House 
Jul 23, 2019
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Introduced in House(Jul 23, 2019)
Jul 23, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 3880 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 3880


To amend the Internal Revenue Code of 1986 to allow the deduction for health insurance costs in computing self-employment taxes.


IN THE HOUSE OF REPRESENTATIVES

July 23, 2019

Mr. Delgado (for himself and Mr. Joyce of Pennsylvania) 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 the deduction for health insurance costs in computing self-employment taxes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Tax Fairness for the Self-Employed Act of 2019”.

SEC. 2. Deduction for health insurance costs allowed in computing self-employment taxes.

(a) In general.—Subsection (l) of section 162 of the Internal Revenue Code of 1986 is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4).

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.