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Code · BILL · 113th Congress · H.R. 3165 (Introduced in House) — To repeal the Patient Protection and Affordable Care Act and to take meaningful steps to lower health care costs and... · Sec. 241

Sec. 241. SECA tax deduction for health insurance costs

53 words·~1 min read·/bill/113/hr/3165/ih/section-241·

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Subsection
(l)of section 162 of the Internal Revenue Code of 1986 (relating to special rules for health insurance costs of self-employed individuals) is amended by striking paragraph
(4)and by redesignating paragraph
(5)as paragraph (4). The amendment made by this section shall apply to taxable years beginning after December 31, 2010.
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