HB 1459 -- 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.

The deduction will apply to tax year 2000 and thereafter.