To amend the Internal Revenue Code of 1986 to permanently extend the deduction for the health insurance costs of self-employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.
Public Law 104-7 · H.R. 831 · 104th Congress · began in the House
Signed by Bill Clinton (D) on Apr 11, 1995 · Taxation
Sponsor: Rep. Bill Archer (R-TX-7)
Cosponsors (3): Rep. Robert Matsui, Rep. Bill Thomas,
Passage votes
- HouseVoice vote
- SenateVoice vote
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Amends the Internal Revenue Code to make permanent the deduction for health insurance costs of self-employed individuals. Makes such provision effective beginning after December 31, 1993. Increases such deduction from 25 percent to 30 percent effective beginning after December 31, 1994.
Repeals provisions that provide for nonrecognition of gain from sales and exchanges certified by the Federal Communications Commission (FCC) to be necessary or appropriate to effectuate FCC policies regarding ownership and control of radio stations. Makes this amendment effective with respect to sales and exchanges on or after January 17, 1995 (or before such date if the FCC tax certificate is issued on or after that date). States rules for determining whether a contract for sale or exchange was binding before such date and therefore outside the application of this amendment. Treats a contract as non-binding if the sale or exchange, or the material terms of the contract, were contingent, on January 16, 1995, on the issuance of a certificate. Provides that a contract's material terms shall not be treated as contingent on such issuance solely because the terms provide that the sales price would otherwise be increased by an amount not more than ten percent of the sales price.
Provides that the rules on nonrecognition of gain from involuntary conversions do not apply, in the case of a C corporation or a partnership in which one or more C corporations own more than 50 percent of the partnership's capital or profits interests at the time of the conversion, if the replacement property or stock is acquired from a related person. Makes such rules applicable to qualified sales or exchanges relating to certain reallocations by the FCC of microwave spectrums for use for personal communications services.
Denies the earned income tax credit for individuals who earn more than $2,350 of investment income for a taxable year.
Extends, through December 31, 1995, the disallowance of employer deductions of amounts paid or incurred in connection with a group health plan if the plan does not reimburse hospitals for inpatient services provided in New York at the same rate required of licensed commercial insurers for services to individuals not covered by a group health plan.
Requires a study and report by the Joint Committee on Taxation of the issues presented by any proposals affecting the taxation of expatriation.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 45 actions.
- Apr 11, 1995Became lawBecame law · Became Public Law No: 104-7.
- Became lawBecame law · Signed by President.
- Apr 4, 1995PresidentPresident · Presented to President.
- Apr 3, 1995Resolving differencesResolving differences · Senate agreed to conference report by Voice Vote.
- Resolving differencesResolving differences · Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.
- Resolving differencesResolving differences · Conference report considered in Senate.
- FloorFloor · Cloture on the conference report invoked in Senate by Yea-Nay Vote. 83-0. Record Vote No: 126.Senate roll call 126
- Mar 31, 1995Resolving differencesResolving differences · Conference report considered in Senate.
- FloorFloor · Cloture motion on the conference report to accompany H.R. 831 presented in Senate.
- Mar 30, 1995Resolving differencesResolving differences · Conference papers: message on House action held at the desk in Senate.
- Resolving differencesResolving differences · Motions to reconsider laid on the table Agreed to without objection.
- Resolving differencesResolving differences · On agreeing to the conference report Agreed to by voice vote.
- Resolving differencesResolving differences · Conference report agreed to in House: On agreeing to the conference report Agreed to by voice vote.
- Resolving differencesResolving differences · The previous question was ordered without objection.
- Resolving differencesResolving differences · Mr. Archer brought up conference report H. Rept. 104-92 for consideration under the provisions of H. Res. 121.
- FloorFloor · DEBATE - The House proceeded with one hour of debate on the conference report.
- FloorFloor · Rule H. Res. 121 passed House.
- Mar 29, 1995Resolving differencesResolving differences · Conference papers: Senate report and managers' statement held at the desk in Senate.
- Resolving differencesResolving differences · Conference report H. Rept. 104-92 filed.
- Resolving differencesResolving differences · Conference report filed: Conference report H. Rept. 104-92 filed.
- FloorFloor · Rules Committee Resolution H. Res. 121 Reported to House. Rule provides for consideration of the conference report to H.R. 831. Waiving all points of order against the conference report and against its consideration. The conference report shall be considered read when called up.
- Mar 28, 1995Resolving differencesResolving differences · The Speaker appointed conferees: Archer, Crane, Thomas, Gibbons, and Rangel.
- Resolving differencesResolving differences · Motion to reconsider laid on the table Agreed to without objection.
- Resolving differencesResolving differences · On motion that the House instruct conferees Failed by the Yeas and Nays: 193 - 224 (Roll No. 272).House roll call 272
- Resolving differencesResolving differences · The previous question was ordered without objection.
- Resolving differencesResolving differences · Mr. Gibbons moved that the House instruct conferees.
- Resolving differencesResolving differences · On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection.
- Resolving differencesResolving differences · Mr. Archer asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
- Resolving differencesResolving differences · Conferees agreed to file conference report.
- Resolving differencesResolving differences · Conference committee actions: Conferees agreed to file conference report.
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.