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Clinton Presidential Records
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First Lady's Office
Series/Staff Member:
Domestic Policy Council
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Jennifer Klein
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Folder Title:
Office of the First Lady: Self-Employed Tax Deduction
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�Questions and Answers on the Self-Employed Tax Deduction Bill
Q:
H.R. 831 includes provisions that the Administration has opposed. Why are
you going to sign H.R. 831?
A:
1 intend to sign H.R. 831 because, without it, almost 3.2 million self-employed
individuals will not be able to claim a deduction for health insurance premiums on
their 1994 income tax return. In my health reform proposal last year, in my State of
the Union address and in a December letter I sent to the Congressional Leadership, I
proposed to extend the 25 percent tax deduction and eventually increase it
permanently to 100 percent. I am pleased that this bill extends the deduction and
increases it permanently to 30 percent in 1995.
However, I do have serious concerns about some provisions of this bill. I am
troubled by the fact that the conference committee took, out a provision that would
have required billionaires who made their money in this country to pay the taxes
they owe. Instead, they decided to let them evade American income taxes by giving
up their American citizenship. This is wrong. Billionaires who make their fortunes
in this country ought to pay taxes here like everyone else. I am going to work to
change this law in the future.
In addition, this bill carves out a special exception for one pending deal. That's why
we need a line-item veto that covers both spending and special tax provisions.
When I get it I can assure you I will use it to weed out special interest loopholes
like the one in this bill.
Q:
You said that you would extend the tax deduction for the self-employed as part
of health care reform. Is the Administration working on a health reform
proposal?
A:
My goals have not changed. I am still committed to guaranteeing health security for
all Americans and to containing health care costs for families and businesses and for
Federal, State and local governments. As I have said before, this year we can take
the first steps toward these goals. The extension of the tax deduction for selfemployed workers and their families is an important step. I proposed it in my health
reform bill last year, and I noted in my State of the Union address that I thought it
was a great place to start this year. I look forward to working with Republicans and
Democrats to make more progress.
�THE WHITE HOUSE
Office of the Press Secretary
For Immediate Release
April 6, 1995
STATEMENT BY THE PRESIDENT
I intend to sign HR. 831 because it reinstates and expands a much needed law that
allows 3.2 million self-employed Americans and their families to deduct 25 percent of the
cost of their health insurance, increasing to 30 percent in 199S.
This legislation is good for the country. I included it as part of my health refonn bill
last year because it restores fairness and security to an important group of Americans who
work hard and play by die rules. Absent my approval of this legislation, almost 3.2 million
self-employed workers - doctors, lawyers, farmers, artists, accountants - would not be able
to claim this deduction for health insurance premiums on their 1994 income tax returns. By
making this deduction permanent, we are treating them more like other businesses and we are
making them more competitive. And by making health care more affordable, we are
shrinking the ranks of the uninsured and expanding coverage for more middle-class
Americans.
Because this health care benefit is so important, I will sign this legislation. But, I am
troubled by the fact that the conference committee took out a provision of law that simply
would have required billionaires who made their money in this country to pay the taxes they
owe. Instead, they decided to let them evade American income taxes by giving up their
American citizenship. This is wrong. Billionaires who make their fortunes in this country
ought to pay taxes here like everyone else. I am going to work to change this law in the
future.
In addition, this bill carves out a special exception for one pending deal. This is the
kind of dealing diat goes on all the time in Washington.
That's why we need a line-item veto that covers both spending and special tax
provisions. When I get it I can assure you I will use it to weed out special interest loopholes
like the one in this bill.
But, because of the important benefits of this legislation to our nation's self-employed
and their families, I could not justify a veto. The economic and health care interests of 3.2
million Americans and their families are too important to be held hostage.
-30-30-30-
�Questions and Answers on the Self-Employed Tax Deduction Bill
Q:
H.R. 831 includes provisions that the Administration has opposed.
you sign H.R. 831?
Why did
I signed H.R. 831 because, without it, almost 3.2 million sell-employed individuals
would not be able to claim a deduction for health insurance premiums on their 1994
income tax return. In my health reform proposal last year, in my State of the Union
address and in a December letter I sent to the Congressional Leadership, I proposed
to extend the 25 percent tax deduction and eventually increase it permanently to 100
percent. 1 am pleased that this bill extends the deduction and increases it
permanently to 30 percent in 1995.
However, I do have serious concerns about some provisions of this bill. As I have
noted before, I am particularly concerned about the repeal of the current tax
treatment for the sale of radio and television broadcast facilities and cable television
systems to minority-owned businesses. I had asked that we look at this tax benefit
as part of our review of affirmative action programs. Unfortunately, H.R. 831 has
preempted the Administration's ability to improve the operation of this benefit.
Moreover, in repealing this benefit, a highly objectionable provision was added to
H.R. 831 in conference. This provision will permit certain pending applicants to get
a tax break, while denying it to other pending applicants. This is a perfect example
of where a President could use line-item veto to weed out objectionable provisions
that protect special interests. Again, I urge the Congress lo send me a bill giving
this authority to the President.
Q:
You said that you would extend the tax deduction for the self-employed as part
of health care reform. Is the Administration working on a health reform
proposal?
A:
My goals have not changed. I am still committed to guaranteeing health security for
all Americans and to containing health care costs for families and businesses and for
Federal, State and local governments. As I have said before, this year we can take
the first steps toward these goals. The extension of the tax deduction for selfemployed workers and their families is one of these steps in the right direction. I
proposed it in my health reform bill last year, and I noted in my State of the Union
address that I thought it was a great place to start this year. I look forward to
working with Republicans and Democrats to make more progress.
�RPR 03'95
ID:
5:56 No .002 P.01
OFFICE OF MANAGEMENT AND BUDGET
Legislative Reference Division
Labor- Welfare-Personnel Branch
9 A R 3 P 6 : 10
5P
Telecopier Tnnamlttal Shept
FROM: Bob Pellicci
DATE:
395-4871
u
TIME
Pages »ent (including transmittal sheet):
: 6
H.
3
COMMENTS:
0
TO:
J
o
PLEASE CALL THE PERSON{S) NAMED ABOVE FOR IMMEDIATE PICK-UP.
�STAFF DRAFT
Trftaaury eatinatea that H.R. 831 would result In a net increase
In rovenues of $400 million during the period FYs 1995 through
2000.
CenclMBlpn and Regpamenflfltipne
The Treasury Departaent recoaunenda approval of H.R. 831.
i t states that the Department continues to oppose the repeal of
Section 1071 benefits and i s concerned that the oap on
investment income imposed on taxpayers claiming the EITC i s not
indexed for inflation. Despite these reservations, however.
Treasury states that i t supports the permanent extension of the
tax deductibility of health Insurance premiums for the selfemployed and their dependents and therefore recommends that you
sign the enrolled b i l l .
We join Treasury and HHS in recommending approval of
H.R. 831, which passed both Houses of Congrese by voice vote.
Attached for your consideration i s a draft signing statement.
[ I t has been reviewed and approved by the Departments of the
Treasury, Health and Human Services, commerce. Labor, end
Justice and the Federal Communications commission, the Small
Business Administration, and the Council of Economic Advisers.]
r-
�ID:5-3130
APR Ub yb
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STAFF DRAFT
£U£&2&£
(1) Reinstateii a 25 percent tax deduction for health
insurance premiums for the self-employed for 1994 and
permanently increases that deduction to 30 percent beginning in
1995; (2) repeals the current tax treatment for the sale of
radio and television broadcast f a c i l i t i e s and cable television
systems to minority-owned businesses (the so-called "section
1071 benefits"); and (3) makes changes to the Earned income Tax
credit and certain other provisions of the Internal Revenue
Code.
�ID: 5-3130
APR 05'95
10:24 No. 001
STAFF DRAFT
The primary purpose of H.R. 831 i s to extond permanently
the tax deductibility of health ineurance premiums for the s e l f employed and their dependents. This deduction expired most
recently on December 31, 1993, and was not extended in 1994 due
to the lack of congressional action on health oare reform. The
enrolled b i l l also contains other provisions described below, to
offset the cost of this provision.
Proviaiona of H.R.
831
Self-Enplovad Health TtiKurance Tax Deduotlon. The Tax
Reform Act of 1986 (P.L. 99-514) provided a 25 percent tax
deduction for health insurance premiume for the self-employed
and their dependents. This deduction was extended numerous
times, most recently through December 31, 1993. I n l a s t year's
Health Security Act, the Administration proposed to extend the
25 percent tax deduction for 1994, followed by an eventual
increase in the deduction to 100 percent. Because health care
reform was not enacted in 1994, the tax deduction was not
extended. According to the Treasury Department, almost
3.2 million self-employed individuals would claim the 25 percent
deduction on their 1994 tax returns i f i t were made available to
them.
H.R. 831 would extend permanently tho tax deduction for
health insurance premiums for the self-employed and their
dependents. Specifically, i t would authorise a 25 percent tax
deduction for health insurance premiums for the self-employed
retroactive for 1994. I t would also permanently increase the
tax deduction to 30 percent beginning in 1995. These provisions
would cost $3.64fi b i l l i o n during FYs 1995 through 2000.
fieetjton 1071 Benefits. Section 1071 of the internal
Revenue Code, allows s e l l e r s of FCC-licensed broadcast
properties ( i . e . , radio and television broadcast f a c i l i t i e s and
cable television »ystems) to defer taxes on gains realized in a
sale to minority ownership. H.R. 631 would repeal these tax .
benefits retroactive to January 17, 1995. The January 17, 1995,
effective date coincides with the date on which House Ways and
Means Committee Chairman Archer announced his intention to
review the FCC tax eertifioate program. The effective date
would prevent Viacom from receiving Section 1071 tax benefits
from i t s pending $2.3 b i l l i o n sale of certain cable systems to
minority owners. The repeal of Section 1071 benefits would
increase revenues by $1,680 b i l l i o n during FYs 1995 through
2000.
During conference action an amendment was added to H.R. 831
that would permit certain pending sales to go through.
According to the FCC, i t would permit the Chicago Tribune (owned
by Rupert Murdoch) and Quinoy Jones, a black entrepreneur, to
buy an Atlanta TV station and a New Orleans station. The
amendment would permit deals that make the sale price (but not
- 2 -
�ID: 5-3130
A R 05'95
P
10:25 No.001 P. 04
STAFF DRAFT
the over-oil deal) contingent upon the receipt of an FCC tax
certificate. Arrangements where the overall deal (not the sale
price) ie contingent upon receipt of an FCC tax certificate
would be ineligible for the tax benefit.
During congressional consideration of H.R. 831, the
Administration consistently opposed the outright repeal of
Section 1071 benefits. The Administration, however, stated that
i t would be considering modifications to Section 1071 benefits
during i t s ongoing review of affirmative action programs.
- 3-
�ID: 5-3130
fiPR
05 '95
10:25 No. 001
STAFF DRAFT
Earnad-Incoma Tax credit fEITC). Eligible low-income
workers arc able to claim a refundable EITC. The amount o£ the
credit an eligible taxpayer may claim depends upon the number of
children the taxpayer has and the taxpayers's earned income.
Currently, there i s no limit on the amount of unearned income
that the taxpayer may receive. H.R. 831 would prohibit
taxpayers who have aggregate interest, dividends, and net rents
and royalties exceeding $2,350 annually from receiving the EITC.
The EITC provisions are similar to a proposal i n your FY 1996
Budget. The FY 199G Budget proposed a limit of $2,500, indexed
for inflation, on aggregate interest and dividends only. The
EITC provision in H.R. 831 would have the net effect of
increasing revenues by $2,199 b i l l i o n during FYs 1995 through
2000.
Involuntary Converyj.onB.
Section 1033
Of the i n t e r n a l
Revenue Code allows a taxpayer to defer a gain realized from
certain involuntary conversions of property i f the taxpayer
purchases similar or related property within a specified period.
Under internal Revenue Service rulings, property purchased from
a related person may qualify for the Section 1033 tax benefit in
certain oaoos. H.B. 631 would prohibit a section 1033 deferral
of a gain when replacement property or stock i s acquired from a
related person. The change in Section 1033 benefits would
increase revenues by $195 million during FYs 1995 through 2000.
Hw York Stato Hoepital gurghargg Prpvmpn- The omnibus
e
Budget Reoonoiliation Act of 1993 prohibits certain employers
from receiving a Federal tax deduction for health insurance
expenses i f they failed to comply with New York State's hospital
rate-setting/surcharge laws. Specifically, employers with group
health plans are required to reimburse hospitals for Inpatient
services provided in the State of New York at the same rate that
licenocd commercial insurers are required to reimburse hospitals
for inpatient services of individuals
covered by a gcoup
health plan. This provision expires on Hay 12th. H.R. 831
would extend i t through December 31, 1995.
This provision would have a net pay-as-you-go effect of
reduoing revenues by $26 m i l l i o n during FYS 1995-96.
This
estimate assumes a revenue loss due to employers reducing the
taxable wages of their employees to offset the cost of complying
with the New York State law.
Study of Expatriation Tax. H.R. 831 would direct the staff
of the Joint committee on Taxation to undertake a study of the
tax treatment of U.S. citizens who relinquish their citizenship.
The results of the study would be due to the relevant
congressional committees no later than June l , 1995.
Scoring for the Purpose of Pav-As-Vou-Qo
H.R. 831 would affect both outlays and revenues; therefore,
i t i s subject to the pay-as-you-go requirement of tne omnibus
Budget Reconciliation Act of 1990. The Department of the
- 4 -
^.Ub
�Talking Points on Self-Employed Tax Deduction
The Administration supports the extension of the tax deductibility of health
insurance premiums for the self-employed and their dependents. In our health
reform proposal last year, in the President's State of the Union address and in a
December letter to the Congressional Leadership, we proposed to extend the 25
percent tax deduction and eventually increase it permanently to 100 percent. This
bill extends the deduction and increases it permanently to 30 percent in 1995.
The President is signing this bill because, without it, almost 3.2 million selfemployed individuals would not be able to claim this deduction on their 1994
income tax return. We firmly believe that the self-employed should be treated more
like other employers and that insurance should be more affordable for the selfemployed.
However, the Administration has serious concerns about some provisions of this bill.
•
We are seriously concerned about one of the bill's offsets — the repeal of the
current tax treatment for the sale of radio and television broadcast facilities
and cable television systems to minority-owned businesses (the so-called
"section 1071 benefits"). The Administration has undertaken a
comprehensive review of affirmative action programs, including certain
aspects of section 1071 benefits. Unfortunately, H.R. 831 has preempted the
Administration's ability to make improvements in the operation of the section
1071 benefits program.
[•
GEORGE SHOULD DECIDE WHETHER WE ARE SAYING THIS AS
WELL: In addition, we are concerned that the Republicans have taken out a
provision that would have ended the tax loophole for expatriate billionaires
who renounce their U.S. citizenship to avoid paying taxes on their profits.]
�on
By Kenneth J. Cooper
WadBftonFMtSrt Writer
House Speaker Newt Gingrich (RGa.) shifted his position Sunday when
be endorsed areturnto the military's
old policy of banning open homosexualsfromthe armed services.
In 1993, Gingrich, then Republican
whip, voted against maihtaining the
ban and said that asking recruits about
their sexual orientation intruded "radically too far" into prirate behavior.
Lauren Sims, a spokeswoman for
Gingrich, told the Associated Press
that the speaker took his latest stance
after hearing military officers complain that homosexuality "was not consistent with thie militaiy lifestyle....
The speaker was bowing to the judgment of the experts."
The Joint Chiefs of Staff surtwrt
the Clinton administration's "don't
ask, don't tell, don't pursue" policy,
but privately Gingrich said that many
high-ranking officers do not. Last
week, a federal judge iir New York
ruled the policy unconstitutional.
Gingrich, appearing Sunday on
ABC's This Week with David Brinkley," predicted that the . Republicancontrolled Congress would reconsider
the policy and would "probably go
back to the rules that existed prior to
President Clinton changing them."
But House National Sedurity Committee Chairman Floyd Spence (RS.C.) said he has not discussed the
subject with Gingrich and has no hearings planned on the current policy on
gays in the military. "I think he's probably thinking the Supreme Court .
won't rule the right way," Spence
said. "If it's not upheld, Congress will
probably get bade into it"
• . Senate Armed Services Committee
Chairman Strom Thurmond (R-S.C.)
agreed with Spence, telling the AP: i
believe we should allow time for the
judicial system tb confirm the constitutionality of the policy."
Rep. Barney Frank (D-Mass:), one
of three openly-homosexual House
members, suggested that Gingrich
was trying to appease hard-line conservatives after setbacks on term limits, a balanced budget amendment and
abortion. " I think this was generated
not by the military but by internal Re
. publican politics," Frank said; "I think
he thinks a little gratuitous gay-bashing wiO ke^p the right wing in line."
A gay rights group, the Human
Clinton, Gore Attack GOP on Education
21st century still the strongest
country in the world."
In Washington, Gore, designated as
the leadoff Democrat in a week devoted tb attacking the contract, condemned the GOP as being the handmaidens of corporate lobbyists seeking
to ruin the water and air, of representing billionaire Americans trying to
abandon their citizenship to, save taxes
and of denying loans .to students,
school lunches to children, full Medicare coverage to seniors and more.
"Thefirst100 days of this Congress
will not be remembered for bipartisanship or . . . accomphshments for the
American people," Gore said. "They
will be remembered for the damage
done by the [GOP] contract."
Gore's address was.a compilation of
three months' worth of Democratic
charges against different parts of the
contract that add up to assertions that
Republicans are taJdng benefits from
the middle class and the needy to give
Funding Cuts Are Decried as White House Opens Week of Criticism
By Edward Walsh and Ann Devroy
. President Clinton and Vice President Gore joined forces yesterday to
open a week of attacks on the GOP
^Contract With America," warning
that Republican cuts ih education
programs would cripple the nation's
abihty to create jobs in the global
economy of the next century.
Speaking to a sun-drenched crowd
on the campus of Arkansas State
University in Jonesboro, Clinton said
he supported efforts to reduce "unnecessary, wasteful, bloated government" in Washington but asserted
that cuts in education funding "will
be just as dangerous as it would have
been for us to disarm in the middle
of the Cold War."
"this is not rocket science," he
added: "This is basic and this is
America's future."
Gore, playing the attack role traditional for a vice president, was far
more biting. In a speech to the National Press Club, he criticized the Republicans on several fronts and said the
GOP Congress "spent most of their
first 100 days establishing a reputation as the most anti-education Coxygress in the history of this country." \
Clinton, who returns to Washington
today from a weekend visit to his
home state, recalled his years as gov-
ernor in arguing that investments in
education are as important to the natibh's economic health today as they
were in lifting Arkansas from its
chronically low economic standing.
"Arkansas is not where it is today
because we cut education," he said.
"You should say to all of us—get
that , deficit down, get this economy
going; Be fair to American taxpayers^ But do hot cut.education."
"Yes, we have to get things under
control in Washington," he addeid.
"But we dare hot in the information
age believe that the answer--to
America's growing insecurity about
jobs aind income is to undermine the
very thing 1 will take us into the
Rights Campaign Fund, pointed out
that Gingrich voted' Sept. 28, 199#
against a GOP amendment that would
have allowed the military to resume
asking recruits whether they wetfe
gay or bisexual. The Democratic-controlled House defeated the amendment, 291 to 144. Before that vote,
Gingrich stated his "very strong oppch
sition" to the amendment and said that
asking recruits about their sexual orientation "strikes me as radically tb6
far, unnecessary and inappropriate."
_ Gingrich told reporters yesterdair
that a move to restore the ban would
be handled through the annual defense
authorization bill, which usually gbei
to the floor for consideration in June
or July. ;
Administration policy allows homo^
sexuals to serve in the military but requires them to keep their sexual orientation private. Thei policy also
prohibits interviewers frbm asking recruits about the subject
Wl
—i
tax breaks to the wealthy and benefits'
to the well-heeled.
On environmental issues, Gore
said Republican leadership "relies directly on the lobbyists for the polluters to write the laws" rolling back
protections of clean air and water.
But the "worst part" of the program, Gore said, is the tax cut proposals. "They're cutting. school
lunches to give the wealthy a free
lunch," he said.Mark Gearan, White House director of strategic planning, said Gore
and others in the administration would
use the week in a "defining debate"
over the differences between what
Clinton and what the GOP stand for,
with a particular emphasis on education. Clinton is to make the education
case himself in a series of speeches
from Friday through Sunday.
Walsh reported from Jonesboro,
Devroy from Washington.
�THE WASHINGTON POST
TUESDAY. APRIL 4.1995
Senate Rejects
Tax Incentive
For Minorities
1
V
^
As one of its main money-raisers,
the bill ends a 17-year minority tax
certificate program of the Federal
Communications Commission, which
allows companies to defer paying taxes on profits from-sale of radio and
television stations and cable systems
purchased by firms that are at least
partially minority-owned.
The program came under fire after
By Helen Dewar
Viacom, the entertainment giant, proWashington Post Staff Writer •'
posed to sell its cable TV system for
$2.3 billion to a partnership headed
The Senate yesterday approved by an African American businessman,
and sent to President Clinton a bill re- Frank Washington. Critics charged
pealing a tax incentive to encourage that the program was more of a boon
minority ownership of broadcast and to powerful corporate interests, than
cable companies, marking the opening to struggling minority entrepreneurs.
skirmish in what could be a long fight
Republicans also launched a review
over affirmative action programs on
of affirmative action programs in genCapitol Hill.'
era! and advocated that some of them
The legislation was approved by be revamped or eliminated.
voice vote, as it was last week by the
Repeal of the FCC certificate proHouse. Repeal of the broadcast provi- cess would be retroactive to Jan: 17,
sion, prompted by a deal that could killing the Viacom tax deferral. Viahave given Viacom Inc. a tax deferral com has said it will abandon the sale if
of up to $600 million for selling to a it cannot get the deferral. Ending the
minority-controlled group, was includ- program is estimated to raise $1.4
ed in widely supported legislation that bilhon overfiveyears. .
would revive and extend a health inThe expatriate provision would alsurance tax deduction for selfso have raised an estimated $1.4 bilemployed people.
hon overfiveyears, by taxing the cap^ Final passage of the measure came ital gains of wealthy Americans who
as Democrats in both houses com- renounce their citizenship. Officials
plained angrily about House Republi- estimated it would have affected
cans' scuttling of anothetLfiEOBsipnt about two dozen people a year.
which would have ended a tax break
Funds forfinancingthe health-care
that has allowed expatriate billion- deduction were also raised by making
aires to renounce U.S. citizenship to it harder for people with interest inavoid paying taxes on their profits.
come, rents and royalties to qualify
The provision had been approved for an earned income tax credit, savby the Senate with administration • ing $2 bilhon over five years.
.
support but was dropped in a House- , Senate Majority Leader Robert J.
Senate conference at the insistence of Dole (R-Kan.) agreed to allow a vote
House Republicans. Democrats on Kennedy's expatriate tax break
vowed to continue pushing for taxa- amendment later, once the Senate
tion of wealthy expatriates, and Sen. has voted on a rider proposed by Sen.
Edward M. Kennedy (D-Mass.) Alfonse M. D'Amato (R-N.Y.j that
planned to try to put the Senate on could have extensive impact on the
record later this week as favoring U.S. financial package for Mexico.
such action.
D'Amato wants to limit loans to any
--v White House officials said Clinton country from the Treasury's Ex-'
was undecided about whether to sign change Stabilization Fund to $5 bilhon
the bill. An aide said Clinton likes the in any 12-month period.
provisions for tax breaks to pay for
Senate Democrats seeking to prohealth care, but is unhappy that the tect key liberal programs from the
tax loophole for eggtriates was not budget ax yesterday took their stand
clSsed and'has-asKga'aides to study "behind an amendment to the recisions
the^iacomjy^msioft.—
~
bill offered by Minority Leader
"^RgpaBnglfie broadcast tax break Thomas A. Daschle (D-S.D.). It would
and closing the expatriate loophole restore $1.3 bilhon for Head Start,
were among several revenue-raising education reform, drug-free schools
moves that were proposed to offset and national service. Kennedy conthe cost of the health insurance de- trasted those cuts with the tax break
duction, which Congress was rushing for "billionaire" expatriates.
to pass before the April 17 deadline
But Dole stuck with plans to press
for filing income tax returns. A previ- for a vote today on an amendment
ous health care deduction for the self- countering Daschle, by cutting an ademployed expired in 1993.
ditional $1.3 bilhon worth of spending
The deduction for health insurance commitments made earlier to pubhc
costs would be 25 percent for the broadcasting, national service, legal
1994 tax year and 30 percent there- services for the poor and other proafter. About 3 milhon small-business grams.
owners and farmers would be eligible
to take the deduction, which would Staff writers Dan Morgan and John
cost the Treasury an estimated $3.5 F. Harris contributed to this report.
billion over five years.
�Talking Points on Self-Employed Tax Deduction
Today. I am signing into law H.R. 831, a bill that will extend the tax deductibility of
health insurance premiums for the self-employed and their dependents. In my health
reform proposal last year, in my State of the Union address and in a December letter
1 sent to the Congressional Leadership, I proposed to extend the 25 percent tax
deduction and eventually increase it permanently to 100 percent. I am pleased that
this bill extends the deduction and increases it permanently to 30 percent in 1995.
I am signing this bill because, without it, almost 3.2 million self-employed
individuals would not be able to claim this deduction on their 1994 income tax
return. I firmly believe that the self-employed should be treated more like other
employers. I also believe that if insurance is more affordable, more self-employed
people and their families will be able to get health coverage.
However, I do have serious concerns about some provisions of this bill.
•
As I have noted before, I am seriously concerned about one of the bill's
offsets — the repeal of the current tax treatment for tlie sale of radio and
television broadcast facilities and cable television systems to minority-owned
businesses (the so-called "section 1071 benefts"). I have asked that we do a
comprehensive review of affirmative action programs, including certain
aspects of section 1071 benefits. Unfortunately, H.R. 831 has preempted the
Administration's ability to make improvements in the operation of the section
1071 benefits program.
Moreover, in repealing section 1071 benefits, a highly objectionable provision
was added to H.R. 831 in conference. This provision will permit certain
pending applicants to receive section 1071 benefits, while denying them to
other pending applicants. This is a perfect example of where a President
could use line-item veto authority to weed out objectionable special interest
provisions. I urge the Congress not to delay in sending me a bill providing
the President with this authority.
[•
GEORGE SHOULD DECIDE WHETHER WE ARE SAYING THIS AS
WELL: In addition, I am concerned that the Republicans have taken out a
provision that would have ended the tax loophole for expatriate billionaires
who renounce their U.S. citizenship to avoid paying taxes on their profits.]
Because of the important benefits of this legislation for self-employed workers and
their families, I am signing H.R. 831.
�MAR-24-95
10.21
FROM=OMB A D M I N I S T R A T I O N
ID,
PAGE
EEXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT A N D BUDGET
WASHINGTON, D C. 20503
FAX COVER SHEET
Number of pages
(excluding cover sheet)
Date
^
Z-H
Time
pm
From:
OMB Legislative Affairs
Phone:
395-4790
To:
SAP DISTRIBUTION LIST
SUBJECT OF SAP:
Hp-
\ ^
QW-e^^&ycJ
^cW^
1/3
�.
MAR-24-9S
10 = 21
FROM • OMB
ADMINISTRATION
ID:
PAGE
EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
WASHINGTON. D.C. 20503
March 24,
(Senate)
1995
STATEMENT OF ADMINISTRATION POLICY
(THIS STATEMENT HAS BEEN COORDINATED BY OMB
WITH THE CONCERNED AGENCIES.)
H. R. 831 - Permanently Extend the Tax Deductibility for Health
Insurance Costs for Self-Employed Individuals
(Archer (R) TX and 3 cosponsors)
The Administration supports the primary purpose of H.R. 831, as
reported by the Senate Finance Conmiittee — to reinstate for 1994
the 25 percent tax deduction for health insurance premiums for
self-employed individuals and increase the deduction to 30
percent on a permanent basis thereafter.
The Administration, however, opposes one of the b i l l ' s offsets —
i . e., the outright repeal of the current tax treatment for the
sale of radio and television broadcast f a c i l i t i e s and cable
t e l e v i s i o n systems to minority-owned businesses (so-called
"section 1071 benefits"). The Administration i s undertaking a
comprehensive review of affirmative action programs, including
certain aspects of section 1071 benefits. As part of the
section 1071 review, the Administration w i l l consider possible
modifications to the ownership and holding period requirements as
well as caps on the amount of gain e l i g i b l e for deferral.
While the Administration, in the FY 1996 Budget, proposed
limiting earned income tax credit (EITC) e l i g i b i l i t y based on
certain kinds of investment income, the Administration strongly
believes that the cap on such income — as set forth i n this- b i l l
— should be indexed for inflation.
The Administration supports the provision i n H.R. 831 that would
tax expatriating c i t i z e n s on untaxed gains — a provision which
i s very s i m i l a r to one included in the President's FY 1996
Budget.
Scorincr for Purposes of Pay-As-You-Go
H.R. 831 would affect receipts; therefore, i t i s subject to the
pay-as-you-go requirement of the Omnibus Budget Reconciliation
Act (OBRA) of 1990.
The Administration's preliminary scoring estimates of t h i s b i l l
are presented i n the table below. Final scoring of t h i s
l e g i s l a t i o n may deviate from these estimates. I f H.R. 831 were
2/3
�MAR-24-95 10.21 FROM•OMB ADMINISTRATION
PAGE
ID •
enacted, f i n a l OMB scoring estimates would be published within
five days of enactment, as required by OBRA.
PAY-AS-YOU-GO ESTIMATES
(Receipts i n millions)
1995
SE Health
FCC
EITC
Citizen
Other
Totals
1996
1997
1998
1999
20.00
1995-2000
-513
399
'
60
8
-525
449
23
200
23
-571
213
464
300
32
-621
220
507
410
40
-678
226
543
530
44
-740
233
576
650
48
-3648
1740
2113
2150
195
-46
170
438
556
665
767
2550
(Note:
SE Health = 30 percent tax deduction for self-employed persons
*
(includes 25 percent tax deduction retroactive to 1994).
FCC = Repeal of current tax treatment on sale of broadcast
f a c i l i t i e s to minority-owned businesses.
EITC = Modification of the Earned Income Tax Credit.
C i t i z e n = Bar c i t i z e n s from renouncing t h e i r c i t i z e n s h i p to avoid
tax obligations incurred before they renounced.
Other = Change i n Section 1033 of the Internal Revenue Code.)
* * * * * * *
3/3
�ID : 202-395-6148
APR 04*95
23 = 40 No.024 P.02
4/5/95 Staff Draft
NOT POR RELEASE
STATEMENT BY THE PRESIDENT
Today I am signing into law H.R. 831, a b i l l that would
extend permanently the tax deductibility of health insurance
premiuma for the self-employed and their dependents.
The Tax Reform Act of 1986 (P.L. 99-514) provided a
25 percent tax deduction for health insurance premiums for the
self-employed and their dependents. This deduction expired most
recently on December 31, 1993.
H.R. 831 reinstates the 25
percent tax deduction for health insurance premiums for 1994, and
permanently increases that deduction to 30 percent beginning in
1995.
I strongly support the permanent extension of this
deduction.
This b i l l will permit 3.2 million self-employed
individuals to claim this deduction for health insurance premiums
on their 1994, and future, income tax returns.
By making the
deduction for the self-employed permanent, we are treating them
more like other employers — as they should be.
The increase in the deduction to 30 percent i s a step in the
right direction.
Last year, in the Health Security Act, I
proposed an increase in the deduction to 100 percent.
Increasing
the amount of the deduction w i l l make health insurance somewhat
more affordable for this segment of the population and w i l l
therefore contribute to expanded insurance coverage.
�ID:202-395-6148
in approving H.R.
HPR 04-95
23:41 No.024 P.03
831, however, I must note ny regret that
the b i l l contains a provision which repeals, as of January 17,
1995, the current tax treatment for the sale of radio and
television broadcast f a c i l i t i e s and cable television systems to
minority-owned businesses (so-called "section 1071 benefits").
My Administration has undertaken a comprehensive review of
affirmative action programs, including certain aspects of the
section 1071 benefits.
H.R.
831 has preempted the
Administration's ability to examine section 1071 in the context
of this comprehensive review.
I am also compelled to point out that, in repeaUn^ection
1071 benefits, a highly obj ectionabie prov is ion was added to
H.R.
831 in conference. This provision w i l l permit certain
1
pending applicants to receive section 1071 benefits, while
denying them to other pending applicants.
This i s a perfect
example of where a President could use line-item veto authority
to weed out objectionable special interest provisions.
I urge
the Congress not to delay in sending me a b i l l providing the
President with such authority.
.. _
..
-
—"
Because of the important benefits that this legislation w i l l
provide to our Nation's self-employed and their families, I am
approving H.R.
831*
- 9 -
�The Administration supports the primary purpose of H.R. 831 - to extend
permanently the 25 percent tax deduction for health insurance premiums for selfemployed individuals - and believes that the costs must be fully offset.
The Administration opposes one of the bill's offsets - the repeal of the current tax
treatment for the sale of radio and television broadcast facilities and cable television
systems to minorty-owned businesses.
The Administration looks forward to working with the Congress on identifying
appropriate offsets to extend this important health insurance deduction permanently.
�E X E C U T I V E
O F F I C E
OF
23-Mar-1995
T H E
P R E S I D E
07:07pm
TO:.
(See
Below)
FROM:
C h a r l e s S. K o n i g s b e r g
O f f i c e o f Mgmt a n d Budget
SUBJECT:
URGENT--NEED CLEARANCE ON SAP FOR FRIDAY AM
SENATE FLOOR STAFF ARE SAYING DOLE HOPES TO TAKE UP THE 25%
HEALTH INSURANCE TAX EXTENDER ON FRIDAY (WHICH INCLUDES THE FCC
MINORITY SET ASIDE).
FOLLOWING, FOR YOUR CLEARANCE, I S A SAP -WHICH HAS BEEN CLEARED BY TREASURY, HHS, AND FCC. R I V L I N
SIGN-OFF I S PENDING.
March 24,
(Senate)
1995
DRAFT -- NOT FOR RELEASE
H.R. 8 3 1 - P e r m a n e n t l y E x t e n d t h e Tax D e d u c t i b i l i t y f o r H e a l t h
Insurance Costs f o r Self-Employed I n d i v i d u a l s
( A r c h e r (R) TX a n d 3 c o s p o n s o r s )
The A d m i n i s t r a t i o n s u p p o r t s t h e p r i m a r y p u r p o s e o f H.R. 8 3 1 , as
r e p o r t e d b y t h e S e n a t e F i n a n c e Committee -- t o r e i n s t a t e f o r 1994
t h e 25 p e r c e n t t a x d e d u c t i o n f o r h e a l t h i n s u r a n c e premiums f o r
s e l f - e m p l o y e d i n d i v i d u a l s a n d i n c r e a s e t h e d e d u c t i o n t o 30
p e r c e n t on a p e r m a n e n t b a s i s t h e r e a f t e r .
The A d m i n i s t r a t i o n , however, opposes one o f t h e b i l l ' s o f f s e t s
- - i . e . , t h e o u t r i g h t repeal of thecurrent tax treatment f o r the
s a l e o f r a d i o and t e l e v i s i o n b r o a d c a s t f a c i l i t i e s and c a b l e
t e l e v i s i o n systems t o m i n o r i t y - o w n e d businesses
(so-called
" s e c t i o n 1 0 7 1 b e n e f i t s " ) . The A d m i n i s t r a t i o n i s u n d e r t a k i n g a
comprehensive review o f a f f i r m a t i v e a c t i o n programs, i n c l u d i n g
c e r t a i n a s p e c t s o f s e c t i o n 1 0 7 1 b e n e f i t s . As p a r t o f t h e
s e c t i o n 1071 r e v i e w , the A d m i n i s t r a t i o n w i l l c o n s i d e r p o s s i b l e
�m o d i f i c a t i o n s t o t h e ownership and h o l d i n g p e r i o d r e q u i r e m e n t s as
w e l l as caps on t h e amount o f g a i n e l i g i b l e f o r d e f e r r a l .
While t h e A d m i n i s t r a t i o n , i n t h e FY 1996 Budget, proposed
l i m i t i n g earned income t a x c r e d i t (EITC) e l i g i b i l i t y based on
c e r t a i n k i n d s o f investment income, t h e A d m i n i s t r a t i o n s t r o n g l y
b e l i e v e s t h a t t h e cap on such income -- as s e t f o r t h i n t h i s b i l l
-- s h o u l d be indexed f o r i n f l a t i o n .
The A d m i n i s t r a t i o n s u p p o r t s t h e p r o v i s i o n i n H.R. 831 t h a t would
t a x e x p a t r i a t i n g c i t i z e n s on untaxed gains which i s p a r t o f t h e
P r e s i d e n t ' s FY 1996 Budget.
S c o r i n g f o r Purposes o f Pay-As-You-Go
H.R. 831 would a f f e c t r e c e i p t s ; t h e r e f o r e , i t i s s u b j e c t t o t h e
pay-as-you-go requirement o f t h e Omnibus Budget R e c o n c i l i a t i o n
Act (OBRA) o f 1990.
The A d m i n i s t r a t i o n ' s p r e l i m i n a r y s c o r i n g e s t i m a t e s o f t h i s b i l l
are p r e s e n t e d i n t h e t a b l e below. F i n a l s c o r i n g o f t h i s
l e g i s l a t i o n may d e v i a t e from these e s t i m a t e s .
I f H.R. 831 were
enacted, f i n a l OMB s c o r i n g e s t i m a t e s would be p u b l i s h e d w i t h i n
f i v e days o f enactment, as r e q u i r e d by OBRA.
�PAY-AS-YOU-GO ESTIMATES
(Receipts i n m i l l i o n s )
1995
SE H e a l t h
FCC
EITC
Citizen
Other
Totals
-513
399
60
8
-46
1996
1997
1998
1999
2000
1995-2000
-525
449
23
200
23
-571
213
464
300
32
-621
220
507
410
40
-678
226
543
530
44
-740
233
576
650
48
-3648
• 1740
2113
2150
195
170
438
556
665
767
2550
(Note:
SE H e a l t h = 30 p e r c e n t t a x d e d u c t i o n f o r self-employed persons
( i n c l u d e s 25 p e r c e n t t a x d e d u c t i o n r e t r o a c t i v e t o 1994).
FCC = Repeal o f c u r r e n t t a x t r e a t m e n t on s a l e o f broadcast
f a c i l i t i e s t o minority-owned businesses.
EITC = M o d i f i c a t i o n o f t h e Earned Income Tax C r e d i t .
C i t i z e n = Bar c i t i z e n s from renouncing t h e i r c i t i z e n s h i p t o a v o i d
tax o b l i g a t i o n s i n c u r r e d b e f o r e they renounced.
Other = Change i n S e c t i o n 1033 o f t h e I n t e r n a l Revenue Code.)
* * * * * * *
(Do Not D i s t r i b u t e Outside E x e c u t i v e O f f i c e o f t h e P r e s i d e n t )
T h i s p o s i t i o n was developed by LRD ( P e l l i c c i ) i n c o n s u l t a t i o n
w i t h t h e Departments o f t h e Treasury ( O f f i c e o f Tax P o l i c y ) and
H e a l t h and Human S e r v i c e s ( K l e p n e r ) , t h e FCC ( O f f i c e o f
L e g i s l a t i v e A f f a i r s ) , C h r i s Edley, and OMB L e g i s l a t i v e A f f a i r s
(Konigsberg).
On February 21, 1995, t h e House passed i t s v e r s i o n o f H.R. 831 by
a v o t e o f 381-44. The House-passed v e r s i o n o f H.R. 831 i s
s i m i l a r t o t h a t r e p o r t e d by the Senate Finance Committee. A
comparison o f t h e b i l l s i s p r o v i d e d below.
The proposed p o s i t i o n i s c o n s i s t e n t w i t h t h a t c o n t a i n e d i n t h e
Statement o f A d m i n i s t r a t i o n P o l i c y on H.R. 831 sent t o t h e House
on February 21, 1995. I n a d d i t i o n , i t i s c o n s i s t e n t w i t h t h e
p o s i t i o n p r e s e n t e d by t h e Department o f t h e Treasury i n t e s t i m o n y
on H.R. 831 b e f o r e b o t h t h e Senate Finance and House Ways and
Means Committees.
�Background
The Tax R e f o r m A c t o f 1986 (P.L. 99-514) p r o v i d e d a 25 p e r c e n t
tax d e d u c t i o n f o r h e a l t h i n s u r a n c e c o s t s f o r s e l f - e m p l o y e d
individuals.
T h i s d e d u c t i o n has been e x t e n d e d numerous t i m e s ,
most r e c e n t l y t h r o u g h December 3 1 , 1993. L a s t y e a r , t h e
A d m i n i s t r a t i o n p r o p o s e d t o e x t e n d t h e 25 p e r c e n t t a x - d e d u c t i o n ,
f o l l o w e d b y an i n c r e a s e i n t h e d e d u c t i o n t o 100 p e r c e n t , i n t h e
Health S e c u r i t y Act.
Because h e a l t h c a r e r e f o r m was n o t e n a c t e d
i n 1994, t h e t a x d e d u c t i o n was n o t e x t e n d e d .
According t o the
T r e a s u r y D e p a r t m e n t , a l m o s t 3.2 m i l l i o n s e l f - e m p l o y e d i n d i v i d u a l s
w o u l d c l a i m t h e 25 p e r c e n t d e d u c t i o n on t h e i r 1994 t a x r e t u r n s i f
i t w e r e made a v a i l a b l e t o them.
D e s c r i p t i o n o f t h e Major
P r o v i s i o n s o f H.R. 831
Tax d e d u c t i o n f o r s e l f - e m p l o y e d i n d i v i d u a l s .
As r e p o r t e d
by t h e S e n a t e F i n a n c e C o m m i t t e e , H.R. 831 w o u l d a u t h o r i z e a
25 p e r c e n t t a x d e d u c t i o n f o r h e a l t h i n s u r a n c e c o s t s f o r t h e
s e l f - e m p l o y e d r e t r o a c t i v e f o r 1994. I t w o u l d a l s o p e r m a n e n t l y
i n c r e a s e t h e t a x d e d u c t i o n t o 30 p e r c e n t b e g i n n i n g i n 1995. The
H o u s e - p a s s e d b i l l w o u l d make p e r m a n e n t t h e 25 p e r c e n t t a x
d e d u c t i o n , r e t r o a c t i v e t o t a x y e a r 1994.
S e c t i o n 1071 b e n e f i t s .
B o t h t h e House-passed b i l l and t h e
one r e p o r t e d b y t h e S e n a t e F i n a n c e Committee w o u l d r e p e a l t h e FCC
c e r t i f i c a t e program f o r m i n o r i t y ownership r e t r o a c t i v e t o
J a n u a r y 17, 1995.. The J a n u a r y 17, 1995, d a t e w o u l d p r e v e n t
V i a c o m f r o m r e c e i v i n g t h e t a x b e n e f i t s o f S e c t i o n 1071 f r o m i t s
s a l e o f c e r t a i n c a b l e s y s t e m s t o M i t g o C o r p o r a t i o n . S e c t i o n 1071
of t h e I n t e r n a l Revenue Code, a l l o w s s e l l e r s o f F C C - l i c e n s e d
b r o a d c a s t p r o p e r t i e s t o d e f e r t a x e s on g a i n s r e a l i z e d i n a s a l e
to m i n o r i t y ownership. .
E a r n e d - I n c o m e Tax C r e d i t ( E I T C ) .
As r e p o r t e d b y t h e S e n a t e
F i n a n c e Committeei, H.R. 831 w o u l d e x c l u d e f r o m r e c e i v i n g t h e EITC
t a x p a y e r s who have a g g r e g a t e i n t e r e s t , d i v i d e n d s , r e n t , a n d
r o y a l t i e s e x c e e d i n g $2,450. The House-passed v e r s i o n o f H.R. 8 3 1
w o u l d e x c l u d e f r o m r e c e i v i n g t h e c r e d i t t a x p a y e r s who have
a g g r e g a t e i n t e r e s t and d i v i d e n d income e x c e e d i n g $3,150. The t a x
c r e d i t w o u l d be p h a s e d down f o r t a x p a y e r s w i t h a g g r e g a t e i n t e r e s t
and d i v i d e n d income b e t w e e n $2,500 and $3,150.
The EITC
p r o v i s i o n s are c o n s i s t e n t w i t h t h a t proposed i n t h e P r e s i d e n t ' s
FY 1996 B u d g e t .
The P r e s i d e n t ' s Budget w o u l d e x c l u d e f r o m
r e c e i v i n g t h e EITC t a x p a y e r s who have a g g r e g a t e i n t e r e s t and
d i v i d e n d s e x c e e d i n g $2,500.
I n v o l u n t a r y Conversions.
Both
S e n a t e F i n a n c e Committee b i l l w o u l d
the
involuntary conversion rules of
where r e p l a c e m e n t p r o p e r t y o r s t o c k
person.
t h e House-passed b i l l a n d t h e
make d e f e r r a l o f g a i n u n d e r
t h e t a x code i n a p p l i c a b l e
i s a c q u i r e d from a r e l a t e d
�C i t i z e n s h i p renouncement.
H.R. 8 3 1 as r e p o r t e d b y t h e
S e n a t e F i n a n c e Committee w o u l d i n c l u d e t h e A d m i n i s t r a t i o n ' s
proposal t o b a r c i t i z e n s from renouncing t h e i r c i t i z e n s h i p t o
a v o i d t a x o b l i g a t i o n s i n c u r r e d b e f o r e t h e y r e n o u n c e d . The
H o u s e - p a s s e d b i l l does n o t c o n t a i n t h i s p r o v i s i o n .
Pay-As-You-Go S c o r i n g
A c c o r d i n g t o t h e T r e a s u r y D e p a r t m e n t , t h e House-passed v e r s i o n o f
H.R. 8 3 1 w o u l d i n c r e a s e r e v e n u e s b y $68 m i l l i o n f o r t h e p e r i o d
1995 t h r o u g h 2000. T r e a s u r y e s t i m a t e s t h a t t h e S e n a t e F i n a n c e
C o m m i t t e e b i l l w o u l d i n c r e a s e r e v e n u e s b y $2.55 b i l l i o n o v e r t h e
same p e r i o d .
CBO ( a c c o r d i n g t o M e l i s s a Simpson) i s u s i n g J o i n t C o m m i t t e e on
T a x a t i o n (JCT) s c o r i n g f o r H.R. 8 3 1 . JCT e s t i m a t e s t h e
H o u s e - p a s s e d v e r s i o n o f H.R. 8 3 1 w o u l d i n c r e a s e r e c e i p t s b y $10
m i l l i o n f o r t h e p e r i o d 1995 t h r o u g h 2000. JCT e s t i m a t e s t h e
S e n a t e F i n a n c e Committee v e r s i o n o f H.R. 8 3 1 w o u l d d e c r e a s e t h e
d e f i c i t b y $1.4 b i l l i o n o v e r t h e same p e r i o d .
A c c o r d i n g t o t h e T r e a s u r y D e p a r t m e n t (Les S a m u e l s ) , t h e S e n a t e
F i n a n c e C o m m i t t e e e s t i m a t e d t h e s a v i n g s f r o m H.R. 8 3 1 w i l l be
used f o r d e f i c i t r e d u c t i o n .
LEGISLATIVE REFERENCE D I V I S I O N DRAFT
03/23/95 -- 6 p.m.
Distribution:
TO
TO
TO
TO
TO
TO
TO
J a c o b J . Lew
Martha Foley
P a t r i c k J. G r i f f i n
B r u c e N. Reed
Rahm Emanuel
George S t e p h a n o p o u l o s
A l e x i s M. Herman
CC
CC
C h r i s t o p h e r F. E d l e y , J r
Ann M. C a t t a l i n i
E r i n A. O'Connor
B a r b a r a C. Chow
cc
cc
�FEB-21-9S
0 2 . 3 7 FROM.OMB LA
PAGE
ID .
EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
LEGISLATIVE AFFAIRS
PHONE: 395-4790 / FAX: 395-3729
TO:
FROM:
JACK LEW
CHUCK KIEFFER
Z
CHUCK KONIGSBERG
KRISTEN PANERALI
LYDIA MUNIZ
COMMENTS:
FAX NUMBER:
PHONE NUMBER:
PAGES:
1/3
�FEB-21-95
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ID=
PAGE
K
EXECUTIVE OFFICE OF THE PRESIDENT
OFFICE OF MANAGEMENT AND BUDGET
WASHINGTON, DC.20503
F
e
b
r
u
a
r
y
2
1
/
1
9
9
5
(House)
STATEMENT OF ADMINISTRATION POLICY
(THIS STATEMENT HAS BEEN COORDINATED BY OMB WITH THE CONCERNED AGENCIES.)
H.R. 831 — Permanently Extend the Tax Deductibility for Health
Insurance Costs for Self-Employed Individuals
(Archer (R) TX and 3 others)
As stated previously, the Administration supports the primary
purpose of H.R. 83.1 — to extend permanently the 25 percent tax
deduction for health insurance premiums for self-employed
individuals.
The Administration opposes one of the b i l l ' s offsets — i . e . , the
outright repeal of the current tax treatment for the sale of
radio and t e l e v i s i o n broadcast f a c i l i t i e s and cable t e l e v i s i o n
systems to minority-owned businesses. The Administration has
expressed i t s willingness to work with Congress to review what
actions are necessary to ensure proper use of the provision but
continues to oppose i t s outright repeal.
The Administration w i l l work with the Congress to identify
appropriate offsets to extend t h i s important health insurance tax
deduction.
Scoring for Purposes of Pav-As-You-Go
H.R. 831 would affect receipts; therefore,, i t i s subject to the
pay-as-you-go requirement of the Omnibus Budget Reconciliation
Act (OBRA) Of 1990.
The Administration's preliminary scoring estimates of t h i s b i l l
are presented i n the table below. Final scoring of t h i s
l e g i s l a t i o n may deviate from these estimates. I f H.R. 831 were
enacted, f i n a l OMB scoring estimates would be published within
f i v e days of enactment, as required by OBRA. The cumulative
e f f e c t s of a l l enacted l e g i s l a t i o n on d i r e c t spending and
receipts w i l l be reported to Congress a t the end of the
congressional session, as required by OBRA.
2/3
�FEB-21-95
02.3S
FROM.OMB
LA
ID.
PAY-AS-YOU-GO
PAGE
ESTIMATES
fReceipts in millions)
12.95
1996
1997
1998
1999
200Q
SE Tax
FCC
EITC
Other
-493
+399
+ 12
-437
+449
+ 14
+ 31
-474
+213
+277
+ 34
-516
+220
+295
+ 37
-563
+226
+309
+ 40
-613
+233
+332
+ 43
-3,096
+1,740
+1,227
+ 197
Totals
- 82
+ 57
+ 50
+ 36
+ 12
-
+
-~
1995-2000
5
68
(Note:
SE Tax = 25 percent tax deduction for self-employed persons.
FCC = Repeal of current tax treatment on sale of broadcast
f a c i l i t i e s to minority-owned businesses.
EITC = Modification of the Earned Income Tax Credit.
Other « Change i n Section 1033 of the Internal Revenue Code.)
* * * * * * *
3/3
�,
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0 = 27 No.002 P.01
OFFICE OF MANAGEMENT AND BUDGET
Legislative Reference Division
Labor- Welfare-Personnel Branch
Talecopler Transmittal Sheet
FROM: Bob Pellicci
-
395-4871
DATE:
- 9S'
TIME:
:
/ / 2-5
OOrJ
Pages sent (Including transmittal sheet):
COMMENTS:
TO:
PLEASE CALL THE PERSON(S) NAMED ABOVE FOR IMMEDIATE PICK-UP.
�,
10:202-395-6148
E X E C U T I V E
FEB 21 95
O F F I C E
OF
0=27 No.002
T H E
P.02
P R E S I D E
21-Feb-1995 10:43ain
TO:
(See Below)
FROM:
Charles S. Konigsberg
Office of Mgmt and Budget
SUBJECT:
URGENT—FINAL SELF-EMPLOYED HEALTH DEDUCTION SAP
FOLLOWING I S THE FINAL HR 831 SAP (SELF-EMPLOYED HEALTH
DEDUCTION) WHICH INCORPORATES COMMENTS FROM TREASURY, W LIAISON,
H
AND WH CHIEF OF STAFF. I F YOU HAVE ANY OTHER CHANGES, PLEASE
CALL OR PAGE ME NO LATER THAN 11:45 TODAY (TUESDAY). THE SAP
WILL BE TRANSMITTED AT NOON. THANKS.
February 21, 1995
(House)
H.R. 831 — Permanently Extend the Tax Deductibility for Health
Insurance Costs for Self-Employed Individuals
(Archer (R) TX and 3 others)
As stated previously, the Administration supports the primary
purpose of H.R. 831 — to extend permanently the 25 percent tax
deduction for health insurance premiums for self-employed
individuals.
The Administration opposes one of the b i l l ' s offsets — i . e . , the
outright repeal of the current tax treatment for the sale of
radio and t e l e v i s i o n broadcast f a c i l i t i e s and cable t e l e v i s i o n
systems to minority-owned businesses. The Administration has
expressed i t s willingness to work with the Congress to review
what actions are necessary to ensure proper use of the provision
�10:202-395-6148
FEB 2r95
0:28 No.002 P.03
but continues to oppose i t s outright repeal.
The Administration w i l l work with the Congress to identify
appropriate offsets to extend this important health insurance tax
deduction.
Scoring for Purposes of Pay-As-You-Go
H.R. 831 would affect receipts; therefore, i t i s subject to the
pay-as-you-go requirement of the Omnibus Budget Reconciliation
Act (OBRA) Of 1990.
The Administration's preliminary scoring estimates of this b i l l
are presented in the table below. Final scoring of this
legislation may deviate from these estimates. I f H.R. 831 were
enacted, final OMB scoring estimates woiild be published within
five days of enactment, as required by OBRA. The cumulative
effects of a l l enacted legislation on direct spending and
receipts w i l l be reported to Congress at the end of the
congressional session, as required by OBRA.
�0:28 N .002 P.04
o
,
FEB 21 95
10:202-395-6148
PAY-AS-YOU-GO ESTIMATES
(Receipts in millitong)~
1995
1996
1997
1998
1999
2000
1995-2000
SE Tax
FCC
EITC
Other
-493
+399
+ 12
-437
+449
+ 14
+ 31
-474
+213
+277
+ 34
-516
+220
+295
+ 37
-563
+226
+309
+ 40
-613
+233
+332
+ 43
-3,096
+1,740
+1,227
+ 197
Totals
- 82
+ 57
+ 50
+ 36
+ 12
-
+
—
5
68
(Note;
SE Tax - 25 percent tax deduction for self-employed persons.
FCC « Repeal of current tax treatment on sale of broadcast
f a c i l i t i e s to minority-owned businesses.
EITC = Modification of the Earned Income Tax Credit.
Other = Change in Section 1033 of the Internal Revenue code.)
* * * * * * *
�10:202-395-6148
,
FEB 21 95
0:28
No .002 P.05
PAY-AS-YOU-GCTHSTIMATES
(Receipts i n / f o i l l i o n s )
1?P9
2000
-563 -6:
+226 +:
+309
40 /+ 43
SE Tax
FCC
EITC
Other
-3,096
+1,740
+1,227
+ 197
Totals
nt tax deductio:
Repeal off current tax t
t.p minority-owned
persons,
broadcast.
.fication of
Code.)
in Sect
* * * *
fD^Not DiBtrHTute Outside E x a / u t i v e O f f i c e of >€he President)
i i s p o s i t i o f i was developed ify LRD ( P e l l i c c i / i n c o n s u l t a t i j
Jith LA (Leiw/Konigsberg) , HlO (Min/Miller) , / R (Apf e l / C a s h ) / E P
(Lyon), T p s (Edley /NeihardjC) , BASD ( B a l i e / , OIRA (Sunderiiauf) ,
and the I f n i t e House Offic&rof P o l i c y Development ( J e n n i f e r
K l e i n ) . / The Departments/bf the Treasury^fKaren Dorsey)/ Health
and Human S e r v i c e s (Kleoner) , and Commence (Barry Birjffi and the
FCC Cper Bob Peck), andr SB A (Rainnie Doan) have no ofegection to
they^roposed s t a t e m e n ^
The O f f i c e o ^ t h e White Hayfie Counsel,
Departments of J u s t i c e and Laborjmnd the NEC sma CEA d i d not
fepond.
Background
The Tax Reform Act of 1986 (P.L. 99-514) provided a 25 percent
tax deduction for health insurance costs for self-employed
individuals. This deduction has been extended numerous times,
most recently through December 31, 1993. Last year, the
Administration proposed to extend the 25 percent tax deduction,
followed by an increase i n the deduction to 100 percent, i n the
Health Security Act. Because health care reform was not enacted
i n 1994, the tax deduction was not extended. According to the
Treasury Department, almost 3.2 million self-employed individuals
would claim the 25 percent deduction on their 1994 tax returns i f
i t were made available to them.
�10:202-395-6148
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Administration Statements to Date on Isauea i n H.R. 831
Tax deduction for self-employed individuals. On January 27,
1995, Treasury Assistant Secretary for Tax Policy Les Samuels
addressed t h i s deduction i n a statement submitted for the record
to the House Ways and Means Subcommittee on Health. The
statement expressed the Administration's support for restoring
and extending the tax deduction for health insurance premiums for
self-employed individuals. Assistant Secretary Samuels further
stated that the Administration would work with Congress "to find
a way to restore this deduction without increasing the Federal
budget d e f i c i t . "
FCC c e r t i f i c a t e program for minority ownership ("Section 1071
benefits") . On January 27th, Treasury Tax Legislative Counsel
Kohl, i n testimony before the House Ways and Means Subcommittee
on Oversight, reiterated the Administration's position on the
Section 1071 benefits. He stated that the Administration would
consider "whether a cap or other limitations on Section 1071
benefits would be necessary and appropriate to target more
p r e c i s e l y t h i s tax provision to i t s desired objective."
Deacription of the Maior Provisions of H.R. 831
As reported by the House Committee on Ways and Means on February
14th, H.R. 831 would make permanent the 25 percent tax deduction
for health insurance costs for self-employed individuals. The
b i l l would be retroactive to tax year 1994.
To offset the more than $3 b i l l i o n loss in revenues associated
with the tax deduction, H.R. 831 would repeal Section 1071 of the
Internal Revenue Code, which allows s e l l e r s of FCC-licensed
broadcast properties to defer taxes on gains realized i n a sale
to minority ownership. In addition, H.R. 831 would put new
r e s t r i c t i o n s on the Earned-Income Tax Credit (EITC) to exclude
from receiving the credit taxpayers who have aggregate interest
and dividend income exceeding $3,150. The tax credit would be
phased down for taxpayers with aggregate interest and dividend
income between $2,500 and $3,150. The EITC provision i s similar
to one proposed i n the President's FY 1996 Budget. The
President's Budget included a $2,500 cutoff.
P?y-Ag-YPU-gp Ssorinq
According to BASD (Stigile/Barth/Balie), H.R. 831 would both
increase and decrease receipts. Therefore, i t i s subject to the
pay-as-you-go requirement of OBRA 1990. CBO (according to
Melissa Sampson) i s using Joint Committee on Taxation (JCT)
scoring for H.R. 831. JCT estimates H.R. 831 would increase
receipts by $10 million for the period 1995 through 2000.
LEGISLATIVE REFERENCE DIVISION
02/15/95 -- 5:20 p.m.
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FROM CONG.
,
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LEUlN
Fi Mi\ARCKER MARCHER 010
104TH CON&RBSS
1ST SKSSKXV
H.R. tt\
IN THE HOUSE OF RJBFRESEXTATn'ES
Mr.
ABCHEB ((orfaimsetf.Nr. MATSIT, Mr. THOIUS, mi Mrs.
J H S x ol
O XO
Conneotiflut) i t d o d the fbllowinff biJ}; w i h *« refejieitothe C m
Bn u e
hc
o mte o
it e n
A BILL
To amend tke Internal Revenue Code of 1986 to permanently
extend the deduction for the health iofuruM* costs of
•elf-employedtadjviduale,to repeal the piwisiou permitting BooreeogmtioD of gain on aalee and attihangw effeetu&ting policies of the Federal Conrrnninications Commiasioo, andforother purposes.
1
Re it monted by Dut Senate and Housn qf Reprcsenia-
2 tivv of the United Stotes qfAmeritic in Cmyrus assembled.
�10:202-395-6148
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9 '95
8:5?
FEB 21'95
0:30 No.002 P.08
FROM CONG. LEVIN
PR3E . ati3
BJ
F:\M4\ABCHER\ABCJttJUW
C
*-
2
1 SECTION I. PERMANENT EXTENSION OF DBOVOTION FOB
2
MTCALtH INSURANCE COSTS OP S I LP-KM-
3
PLOYED INDIVIDUALS.
4
(a) IN GENERAL.—Subsectiott (I) of Mdtioa 162 of
5 the Internal Revenue Code of 1966 (relating to special
6 rulesforhealth insumnce costs of self-employed xndivid7 txals) ie amended by striking paragraph (6).
8
(b)
EFFBCTIM; DATE.—The
amendment made by
9 subsection (a) shaU apply to taxable years beginning after
1 Deoember 81,1993.
0
11 SEC. 2. REPEAL OP NONRECOONITION ON FCC CERTIFIED
12
13
SAU-S AND EXCHANGE*
(a) IN GENERAL.—Subchapter O or chapter 1 of the
14 Internal Revenue Code of 1986 is amended by strOrisg
1 part V (relaticg to changes to effortuate FCC policy).
5
16
(b) CLERICAL AMENDMENT.—The table of parte fbr
1 such subchapter O is amended ty striking the train rel&t7
1 ing to pare V.
8
19
20
21
22
(c) EfTBcnvs DATE.—
(I) IN
GENERAL.—The
amendments made by
this section shall appfy to—
(A) salee and exchanges on at alter Janu-
23
24
25
ary 17,1995, aad
(B) saleb aud exchanges before sadi date
if the FCC tax certifteate withrapeutto suuh
26
sale or exchange is issued on or after such date.
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9 -95 8:S7
FEB 21 ' 95
FROM CONG. LEO IN
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o
PftBE.eOd
F:.M4\ARCHER\ARGHSR.010
Bi/f.
3
1
(2) BINDING CONTIUCT*.—
2
(A) Lv o K NKRAL. —-Tlie ameadmfiiits made
3
b}- this section eball not app^* to aay sale or ex-
4
change pursuant to a written contract which
5
was binding on jaaua^r 16, 1995, and at all
6
tuneK thereafter before the sale or exchange, if
7
the FCC tax oertificate with raspoot to such
9
eal« or exchange was applied for, or issued, on
9
or before such date.
10
(B) SALES CONTINUKNT ON ISSUANCE OF
11
CERTIFICATE .—A
12
not binding for puipow of eubparapaph (A) if
13
the sale or exchange pursuant to such contract,
14
or the material terms of such contract, were
15
ftontingent,
oontrsot shaU be treated as
at any time on Jairoaiy 16, 198.V
16
on the issuanco of an FCC tax certificate. The
17
preceding aeuleuce shall not appty
IS
tax oertificate for such sale or exchange is is-
19
sued on or hp/ore January 16,1995.
20
(3) FCC Tax CERTOTGATE.—For purposes of
21
this tubsection, the term "FCC tax certificate"
22
means any certifiuate of the Federal Communica-
23
tions Commission for the effectuation of section
24
1071 of the Internal Rsvenne Code of 1986 (as in
the FCC
�10:202-395-6148
PEB
9 '9* BJ57
FEB 2 1 - 9 5 0 = 3 1 No.002 P 10
FROfl CONG. LE'JIN
PR6E. 005
r>M4\ARCraR\ARCH£R.010
1
4
effect on the dey before the date of the t&aetment
2
of this Act).
3 SIC. 3. NONRECOGPflTIOK ON INVOLUNTARY CONVBR*
4
SIONS NOT TO APPLY IF REPLACEMENT
5
PROPEftTY ACQUIRED FRON RELATED PER-
6
7
SON.
(&) IN GBNHUL.—Section 1033 of the Internal Rev*
8 enue Code of 1986 (relating to invohmtaiy c^vrsions)
9 is amended by redesignating subsection (i) as sabsaction
1 (j) and by inserting after subsection (h) the following new
0
1 subsection:
1
1
2
"(i) KONRECOGNITION NOT TO APPLY IF SBEUCB-
13 M2NT PROPERTY ACQUIRED FSOK K S L A T E D PERSON.—
1 Subsection (a) shall not apply If theroplacementproperty
4
1 or etodc aoquired ia a^Quiredfrom& related person. For
5
16
1
7
1
8
19
20
puiposes of the preceding sentenoe, a person is related to
another person if the relationship between such persons
would result in a disallowanoe of losses undar section 267
or 707(b)."
(b) Bry&crrtfB DATE.—The amendment m d by
ae
21 subsection (a) shaU apply to replacement property or etook
22 aequired on or after Februaiy 6,1995.
�10:202-395-6148
FEB
S -93 8)58
FROM CONS. LEU IN
r:\JM VARCHSRVAROK8II.OX0
.
F E B 21
95
0 : Z 2
P^GE.BB?
iLLC.
1
6
miaed by substituting 'calendar year 1995' for
2
/calendar year 1992' in subparagraph (B)
3
thenof.
4
"(3) ROUKDINQ.—If any amount as adjusted
5
under paragraph (1) or (2) is not a multiple of $10,
6
such dollar amount shall be rounded to the nearest
7
multiple of $10."
8
(c) E?FEcnv5 DATE.—The ameodments made by
9 this section shall apply to taxable years beginning after
10 December 81, 199B.
�FEB
9 "95 8:58
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0 = 32 No.002 P. 13
PAGE.038
Chainnto's Am*Ddm«iit
February S, 199S
Til.
Inlenait and Dlvklrmd Test for Fflrnrd lacone Ttt* Credit
•
ProDQitd ModMcationteH.R.
A taxpayer would not be eligible for the EITC if Ihe sggregtie unount of interest and
dividends includible tn his Incomeforthe taxable year exceeds $3,150. The otherwise tllowable
EITC would be phased out ratably for taxpayers with afigreg&te interest snd dividend income
between $2,300 and $3,150. For taxable years beginning after 1996, the $2,500 and $3,150
wnounts would be indexedforinflation with rounding to the nearest multiple of $10.
KflKtivrnstf
The proposal would be effective for taxable years beginning afia December 31, 1595.
�February
(House)
DRAFT —
, 1995
NOT FOR RELEASE,
H.R. 831 ~ Permanently Extend t h e Tax D e d u c t i b i l i t y f o r H e a l t h
Insurance Costs f o r Self-Emoloved I n d i v i d u a l s
(Archer (R) TX and 3 o t h e r s )
[NOTE POSSIBLE ADDITIONAL LANGOAGE IN BOLD.]
The A d m i n i s t r a t i o n supports t h e p r i m a r y purpose of H.R. 831 t o
extend permanently t h e 25 p e r c e n t t a x d e d u c t i o n f o r h e a l t h
insurance premiums f o r self-employed i n d i v i d u a l s -- and b e l i e v e s
t h a t t h e c o s t must be f u l l y o f f s e t .
[NOTE—Les Samuels' s t a f f i s
c o n s i d e r i n g whether t h e word "permanently" should be taken o u t . ]
The Administration opposes one of the b i l l ' s o f f s e t s — i . e . , the
repeal of the current tax treatment for the s a l e of radio and
t e l e v i s i o n broadcast f a c i l i t i e s and cable t e l e v i s i o n systems to
minority-owned businesses.
("Howovor, the Administration i a
aware of concerns about p o s s i b l e abuses of t h i s program and i a
reviewing what steps might be taXen to prevent abuses."]
The Administration looks forward to working with the Congress on
i d e n t i f y i n g appropriate o f f s e t s to extend t h i s important health
insurance tax deduction (permanently). ["Examples of p o s s i b l e
a l t e r n a t i v e offsetB are the provisions i n the Gibbons s u b s t i t u t e
— which are i d e n t i c a l to proposals i n the FY 199 6 Budget —
r e l a t i n g to t a x a t i o n of income from foreign t r u s t s and t a x
treatment of renouncers of citizenship.*']
S c o r i n g f o r Purposes o f Pay-As-You-Go
H.R. 831 would a f f e c t r e c e i p t s ; t h e r e f o r e , i t i s s u b j e c t t o t h e
pay-as-you-go requirement o f t h e Omnibus Budget R e c o n c i l i a t i o n
Act (OBRA) o f 1990.
The A d m i n i s t r a t i o n ' s p r e l i m i n a r y s c o r i n g e s t i m a t e s o f t h i s b i l l
are presented i n t h e t a b l e below. F i n a l s c o r i n g o f t h i s
l e g i s l a t i o n may d e v i a t e from these e s t i m a t e s . I f H.R. 831 were
enacted, f i n a l OMB s c o r i n g estimates would be p u b l i s h e d w i t h i n
f i v e days o f enactment, as r e q u i r e d by OBRA. The c u m u l a t i v e
e f f e c t s o f a l l enacted l e g i s l a t i o n on d i r e c t spending and
r e c e i p t s w i l l be r e p o r t e d t o Congress a t t h e end o f t h e
c o n g r e s s i o n a l s e s s i o n , as r e q u i r e d by OBRA.
�PAY-AS-YOU-GO ESTIMATES
(Receipts i n m x l l l o n s )
;??6
1997
1998
1999
2000
-474
+213
+ 277
+ 34
-516
+ 220
+29 5
+ 37
-563
+ 226
+ 309
+ 40
-613
+2 3 3
+ 332
+ 43
-3,096
+1,740
+1,227
+ 197
+ 50
+ 36
+ 12
-
+
SE Tax
FCC
EITC
Other
-493
+ 399
+ 12
-437
+ 4 4,9
+ 14
+ 31
Totals
- 82
+ 57
5
1995-?9
68
(Note:
SE Tax = 25 percent t a x deduction f o r self-employed
persons.
FCC = Repeal o f c u r r e n t t a x t r e a t m e n t on s a l e o f broadcast
f a c i l i t i e s t o minority-owned businesses.
EITC = M o d i f i c a t i o n o f t h e Earned Income Tax C r e d i t .
Other = Change i n Section 1033 o f t h e I n t e r n a l Revenue Code.)
* * * * * * *
�E X E C U T I V E
O F F I C E
O F
T H E
P R E S I D E N T
2 7 - J a n - 1 9 9 5 04:10pm
TO:
(See Below)
FROM:
Robert J . P e l l i c c i
Office of Mgmt and Budget, LRD
SUBJECT:
Ways and Means Hearing on Tax Treatment of HI for Self-Emp.
Today the House Committee on Ways and Means Subcommittee on Health
( B i l l Thomas R-CA) held a hearing on health insurance premium tax
deductions for the self-employed.
Members Present:
Chairman Thomas, Stark, and Christensen (R-NE)
Witnesses:
Panel 1 — Reps. Cardin (D-MD), Neal (D-MA), Meyers (R-KS), and
Pomeroy (D-ND)
Panel 2 — Jere Glover, Chief Counsel for Advocacy, SBA and
Jonathan Gruber, Professor of Economics, MIT
Panel 3 — Private c i t i z e n s who were self-employed
Panel 4 — Representatives from the National Federation of
Independent Businesses, Western Growers Association,
National Association for the Self-Employed, and the
U.S. Chamber of Commerce
Summary of Hearing:
Rep. Thomas began the hearing by announcing that yesterday he had
introduced l e g i s l a t i o n (HR 697) that would retroactively reinstate
the 25 percent tax deduction that expired on December 31, 1993.
He stated that the b i l l was cosponsored by a l l the Republican
Members of the Ways and Means Committee and had Chairman Archer's
t o t a l support. Thomas stressed that h i s b i l l only fixed the
problem for the 1994 tax year. The b i l l does not extend the
deduction beyond December 31, 1994. Thomas mentioned that the
Committee w i l l deal with the long-term issue l a t e r in the year.
Thomas also noted that i t was the Committee's intention to have
HR 697 to the President by March 1, 1995.
Every witness supported l e g i s l a t i o n to retroactively restore and
make permanent the health insurance tax deduction for the
�self-employed. With one exception, a l l the witnesses supported
r a i s i n g the tax deduction to 100 percent (Rep. Cardin supported
r a i s i n g the deductibility to 80 percent). The only area of
disagreement was whether to phase-in the 100 percent or go
immediately to 100 percent i n tax year 1995.
Rep. Stark stated that he and the Democratic Members of the
Committee support l e g i s l a t i o n to retroactively restore the 25
percent tax deduction and work on l e g i s l a t i o n to resolve the
long-term issue regarding the tax treatment of health insurance
costs of self-employed individuals. Rep. Stark noted that going
to 100 percent would reduce revenues by $2 b i l l i o n annually
(according to the Committee and numerous witnesses, a 25 percent
deduction would reduce revenues by $400 million annually). Stark
further stated that he would NOT support using Medicare cuts to
pay for either restoring the deduction or r a i s i n g i t and making i t
permanent.
Distribution:
TO:
TO:
TO:
TO:
TO:
Nancy-Ann E. Min
Christopher C. Jennings
Jacob J . Lew
Jennifer L. Klein
Joseph Minarik
CC:
CC:
CC:
CC:
CC:
CC:
CC:
Barry T. Clendenin
Mark E. Miller
Randolph M. Lyon
Mary C. Barth
Adam Hoffberg
James J . Jukes
Ronald E. Jones
�
Dublin Core
The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.
Title
A name given to the resource
Health Care Reform
Identifier
An unambiguous reference to the resource within a given context
2006-0810-F
Description
An account of the resource
<p>This collection consists of records related to Hillary Rodham Clinton's Health Care Reform Files, 1993-1996. First Lady Hillary Rodham Clinton served as the Chair of the President's Task Force on National Health Care Reform. The files contain reports, memoranda, correspondence, schedules, and news clippings. These materials discuss topics such as the proposed health care plan, the need for health care reform, benefits packages, Medicare, Medicaid, events in support of the Administration's plan, and other health care reform proposals. Furthermore, this material includes draft reports from the White House Health Care Interdepartmental Working Group, formed to advise the Health Care Task Force on the reform plan.</p>
<p>This collection is divided into two seperate segments. Click here for records from:<br /><a href="http://clinton.presidentiallibraries.us/items/browse?advanced%5B0%5D%5Belement_id%5D=43&advanced%5B0%5D%5Btype%5D=is+exactly&advanced%5B0%5D%5Bterms%5D=2006-0810-F+Segment+1"><strong>Segment One</strong></a> <br /><a href="http://clinton.presidentiallibraries.us/items/browse?advanced%5B0%5D%5Belement_id%5D=43&advanced%5B0%5D%5Btype%5D=is+exactly&advanced%5B0%5D%5Bterms%5D=2006-0810-F+Segment+2"><strong>Segment Two</strong></a></p>
Provenance
A statement of any changes in ownership and custody of the resource since its creation that are significant for its authenticity, integrity, and interpretation. The statement may include a description of any changes successive custodians made to the resource.
Clinton Presidential Records
Publisher
An entity responsible for making the resource available
William J. Clinton Presidential Library & Museum
Text
A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.
Original Format
The type of object, such as painting, sculpture, paper, photo, and additional data
Paper
Dublin Core
The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.
Title
A name given to the resource
Office of the First Lady: Self-Employed Tax Deduction
Creator
An entity primarily responsible for making the resource
First Lady's Office
Domestic Policy Council
Jennifer Klein
Identifier
An unambiguous reference to the resource within a given context
2006-0810-F Segment 1
Is Part Of
A related resource in which the described resource is physically or logically included.
Box 22
<a href="http://clinton.presidentiallibraries.us/items/show/36144" target="_blank">Collection Finding Aid</a>
<a href="https://catalog.archives.gov/id/7367456" target="_blank">National Archives Catalog Description</a>
Provenance
A statement of any changes in ownership and custody of the resource since its creation that are significant for its authenticity, integrity, and interpretation. The statement may include a description of any changes successive custodians made to the resource.
Clinton Presidential Records: White House Staff and Office Files
Publisher
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William J. Clinton Presidential Library & Museum
Format
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Adobe Acrobat Document
Medium
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Preservation-Reproduction-Reference
Date Created
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5/5/2015
Source
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42-t-7367456-20060810F-Seg1-022-006-2015
7367456