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H.J.R. 2 Enrolled

             1     

RESOLUTION URGING CONGRESSIONAL

             2     
ACTION ON THE TAX DEDUCTIBILITY OF

             3     
MEDICAL EXPENSES BY INDIVIDUALS

             4     
2006 GENERAL SESSION

             5     
STATE OF UTAH

             6     
Chief Sponsor: Eric K. Hutchings

             7     
Senate Sponsor: Sheldon L. Killpack

             8      Cosponsor:Curtis Oda              9     
             10      LONG TITLE
             11      General Description:
             12          This joint resolution of the Legislature urges Congress to adopt the Health Care
             13      Freedom of Choice Act, H.R. 4625, 109th Cong. (2005) related to the tax deductibility
             14      of medical expenses by individuals.
             15      Highlighted Provisions:
             16          This resolution:
             17          .    urges Congress to adopt the Health Care Freedom of Choice Act, H.R. 4625, 109th
             18      Cong. (2005), which provides a deduction for uncompensated medical care of a
             19      taxpayer, a taxpayer's spouse, or a taxpayer's dependents; and
             20          .    provides for the distribution of the resolution.
             21      Special Clauses:
             22          None
             23     
             24      Be it resolved by the Legislature of the state of Utah:
             25          WHEREAS, access to quality health care is a basic need of individuals and families
             26      within the state;
             27          WHEREAS, employer sponsored health insurance is the most common means of
             28      insuring nonelderly Americans;
             29          WHEREAS, the growth in the cost of health care has made it increasingly difficult for



             30      employers, especially small employers, to provide affordable health care coverage to their
             31      employees;
             32          WHEREAS, there is consequently a need to foster insurance coverage other than
             33      employer sponsored health insurance;
             34          WHEREAS, current federal law provides a tax benefit for health insurance provided as
             35      an employee fringe benefit, but generally offers no similar tax benefit for health insurance
             36      purchased by individuals;
             37          WHEREAS, current federal law provides a tax benefit on third-party payment of
             38      medical expenses, but generally offers no similar tax benefit for most individuals' direct
             39      payment of medical expenses;
             40          WHEREAS, this tax structure has negative implications such as: curtailing competition
             41      for health insurance and health care services generally resulting in higher costs; increasing
             42      large group health care delivery systems resulting in decisions being made by large health care
             43      bureaucracies and the eroding of the doctor-patient relationship; restricting individuals'
             44      freedom to exercise direct control over their health care costs; and discriminating against
             45      individuals who work for employers that do not provide health benefits, who are unemployed,
             46      or who are disabled;
             47          WHEREAS, access to health care, choice in health care decisions, and affordability of
             48      health care may improve if Congress places the medical choices made by individuals on equal
             49      footing with those made by employers and third parties; and
             50          WHEREAS, Congress is considering adoption of the Health Care Freedom of Choice
             51      Act through the passage of H.R. 4625, 109th Cong. (2005) which would provide for the tax
             52      deductibility of expenses for medical care of the taxpayer, the taxpayer's spouse, or a dependent
             53      of the taxpayer, which the taxpayer pays but for which the taxpayer is not compensated:
             54          NOW, THEREFORE, BE IT RESOLVED that the Legislature of the state of Utah
             55      urges Congress to pass H.R. 4625, 109th Congress, First Session, which provides tax benefits
             56      to individual health care choices.
             57          BE IT FURTHER RESOLVED that a copy of this resolution be sent to the Majority


             58      Leader of the United States Senate, the Speaker of the United States House of Representatives,
             59      and the members of Utah's congressional delegation.


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