HR 111
To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:58 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill would allow taxpayers to deduct health insurance premiums as an ‘above-the-line’ deduction, meaning it can be subtracted from their gross income before calculating their tax liability. Currently, these premiums are only deductible if someone itemizes deductions. This change would make health insurance more affordable for many Americans by reducing their taxable income. The deduction applies to premiums paid for medical care for the taxpayer, their spouse, and their dependents.
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