HB 996 -- Income Tax Deduction for Health Care Costs

Co-Sponsors:  Kelly (27), Kreider

This bill allows an individual income tax deduction for
insurance premiums and out-of-pocket medical costs paid by a
taxpayer up to $2,000 per tax year.  The deductible amount is
only to the extent that the costs are included in a taxpayer's
federal adjusted gross income.

Out-of-pocket medical costs are those deductions allowed for
health costs as a federal itemized deduction.

This deduction will expire on December 31, 2004.