HB 1677 Authorizes a phased-in income tax deduction, beginning in tax year 2006, for the cost of personally funded health insurance premiums

Current Bill Summary

- Prepared by Senate Research -


HCS/HB 1677 - This act authorizes an income tax deduction for qualified health insurance premiums paid by a taxpayer for such taxpayer, the taxpayer's spouse, or the taxpayer's dependents. The income tax deduction is phased in over a period of five years. For tax year 2006, a twenty percent deduction will be allowed, a forty percent deduction will be allowed for 2007, for 2008 taxpayers may deduct sixty percent of premium payments, for 2009 the deduction will equal eighty percent, and for 2010 one hundred percent of qualified health insurance premiums paid shall be deductible.

JASON ZAMKUS


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