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

HR 109 would create a new above-the-line tax deduction for individuals who pay health insurance premiums for themselves, their spouse, and dependents. This deduction would be available regardless of whether a taxpayer itemizes other deductions, making it accessible to more people who don't claim standard itemized deductions. The deduction applies to premiums for insurance covering medical care as defined in tax code section 213(d), but cannot be used to increase other tax benefits like standard deductions or credits. The change would apply to tax returns filed for 2023 and later tax years.