Section 1 Short title
This Act may be cited as the “Tax Fairness for the Self-Employed Act of 2019”.
Tax Fairness for the Self-Employed Act of 2019
A BILL
To amend the Internal Revenue Code of 1986 to allow the deduction for health insurance costs in computing self-employment taxes.
Sec. 2 Deduction for health insurance costs allowed in computing self-employment taxes
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).
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.