Tax Fairness for the Self-Employed Act of 2021
This bill allows the tax deduction for health insurance costs in determining net earnings from self-employment.
To amend the Internal Revenue Code of 1986 to allow the deduction for 
       health insurance costs in computing self-employment taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Fairness for the Self-Employed 
Act of 2021''.

SEC. 2. DEDUCTION FOR HEALTH INSURANCE COSTS ALLOWED IN COMPUTING SELF-
              EMPLOYMENT TAXES.

    (a) In General.--Subsection (l) of section 162 of the Internal 
Revenue Code of 1986 is amended by striking paragraph (4) and by 
redesignating paragraph (5) as paragraph (4).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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Tax Fairness for the Self-Employed Act of 2021
To amend the Internal Revenue Code of 1986 to allow the deduction for health insurance costs in computing self-employment taxes.
Tax Fairness for the Self-Employed Act of 2021
Rep. Delgado, Antonio