# 119-hr-111: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.

119-hr-111, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums., is a 119th Congress bill sponsored by Rep. Biggs, Andy [R-AZ-5] (R-AZ); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-111
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-111
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums.
- Status: introduced
- Introduced: 2025-01-03
- Sponsor: Rep. Biggs, Andy [R-AZ-5] (R-AZ)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Above-the-line deduction for health insurance premiums** that would let individuals reduce taxable income by the amount they pay for medical insurance for themselves, a spouse, and dependents. - Households could lower their taxable income by eligible premiums paid for family coverage, cutting taxable income whether or not they itemize. - Because the deduction is above-the-line, taxpayers can claim it without itemizing their returns, so more people could benefit. - Premiums must qualify as "medical care" under Internal Revenue Code section 213(d) and cannot be used to claim any other deduction or credit for the same or another taxpayer. It would apply to tax years beginning after December 31, 2024, affecting 2025 filings and later.

## Provisions PRIA read

- New tax deduction for health premiums: benefit, high. This bill would let you deduct health insurance premiums you pay for yourself, your spouse, and your dependents. The deduction would be above the line, so you could take it even if you do not itemize. Only premiums you pay out of pocket would count. The same dollars could not also be used for anoth…

## Related bills

- 119-hr-25: FairTax Act of 2025
- 119-hr-9200: Secure the Border Act of 2026
- 119-hr-624: RIFLE Act of 2025
- 119-hr-8206: Homeland Security and Further Additional Continuing Appropriations Act, 2026
- 119-hr-6225: PAUSE Act of 2025
- 119-hr-1897: ESA Amendments Act of 2025

## Sources
- [119-hr-111 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/111)

## Related
- [119-hr-25: FairTax Act of 2025](https://policyrisk.com/legislation/119-hr-25)
- [119-hr-9200: Secure the Border Act of 2026](https://policyrisk.com/legislation/119-hr-9200)
- [119-hr-624: RIFLE Act of 2025](https://policyrisk.com/legislation/119-hr-624)
- [119-hr-8206: Homeland Security and Further Additional Continuing Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-8206)
- [119-hr-6225: PAUSE Act of 2025](https://policyrisk.com/legislation/119-hr-6225)
- [119-hr-1897: ESA Amendments Act of 2025](https://policyrisk.com/legislation/119-hr-1897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-111 (as of 2025-12-21).