HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS.

SEC. 11410. HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS. (a) In General.— Paragraph (6) of section 162(1) (relating to special rules for health insurance costs of self-employed individuals) is amended by striking “September 30, 1990” and inserting “December 31, 1991”. (b) Conforming Amendment.— Subsection (a) of section 7107 of the Revenue Reconciliation Act of 1989 is amended by striking paragraph (2). (c) Effective Date.— The amendments made by this section shall apply to taxable years beginning after December 31, 1989.