Health Insurance Tax Relief Act

Health Insurance Tax Relief Act - Amends the Internal Revenue Code to allow individual taxpayers a tax deduction for the first $2,000 ($4,000 in the case of a married couple filing jointly) of premiums paid for health insurance. Allows such deduction to taxpayers whether or not they itemize their tax deductions. Reduces the amount of such deduction for a taxpayer whose adjusted gross income exceeds $75,000 ($150,000 in the case of a married couple filing jointly).