100 PERCENT DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS.

SEC. 2002. 100 PERCENT DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS. (a) In General.—The table contained in subparagraph (B) of section 162(1)(1) (relating to special rules for health insurance costs of self-employed individuals) is amended to read as follows: “For taxable years beginning in calendar year— The applicable percentage is— 1999 through 2001 60 2002 70 2003 and thereafter 100.” (b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 1998.