[Page H1222]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




CONGRESS MUST RESTORE THE 25-PERCENT DEDUCTION FOR HEALTH CARE EXPENSES 
                  TO FARMERS AND SMALL BUSINESS PEOPLE

  (Mr. GANSKE asked and was given permission to address the House for 1 
minute and to revise and extend his remarks.)
  Mr. GANSKE. Mr. Speaker, I am going to vote today for the line-item 
veto. Two summers ago in the State of Iowa when we had floods, we saw 
the disaster bill pay for courthouses in New York and strips of highway 
in West Virginia. However, I want to address another issue, also. I 
rise today to express the frustration of the people of Iowa over the 
failure of this body to restore the 25-percent deduction for health 
care expenses for self-employed individuals.
  America's farmers, the heart and soul of this Nation, do not qualify 
for the same tax deduction for health care expenses which are available 
to employees of large corporations. Instead, they are provided with 
only a thin 25-percent deduction, and that expired at the end of 1993. 
Congress has still failed to take the steps necessary to restore this.
  Mr. Speaker, farmers and other self-employed individuals across the 
State of Iowa and the rest of America are waiting for this important 
tax provision to be extended. At a time when every Member of Congress 
is working to expand this health care insurance, we must make this 
available again.


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