H.R. 3901 · 108th Congress · 2003–2004
To amend the Internal Revenue Code of 1986 to allow a deduction for premiums for high deductible health plans required with respect to health savings accounts.
H.R. 3901 in the 108th Congress (2003–2004) was introduced on Mar 4, 2004, sponsored by Phil Crane with 60 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Mar 4, 2004
- Co-sponsors
- 60
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to allow a deduction from gross income for premiums paid under a high deductible health plan by an individual eligible for a deduction for amounts paid into a health savings account, for months when such taxpayer is not covered under any other plan.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Phil Crane (R-IL). Co-sponsors: 1 Democrat, 59 Republicans.
Where it stands
- IntroducedMar 4, 2004
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Mar 4, 2004)
More bills from Phil Crane in the 108th Congress
- H.R. 1047: Miscellaneous Trade and Technical Corrections Act of 2004
- H.R. 792: Medicare Patient Access to Physical Therapists Act of 2003
- H.R. 1769: Job Protection Act of 2003
- H.R. 2228: To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies…
- H.R. 4840: Tax Simplification for America's Job Creators Act of 2004
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 3901 (108th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/108-hr-3901/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).