PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-413 (2) SELF-EMPLOYED INDIVIDUALS. —Paragraph (3) of section 162(1) is amended to read as follows: "(3) COORDINATION WITH MEDICAL DEDUCTION, ETC.— "(A) MEDICAL DEDUCTION. — Any amount paid by a teixpayer for insurance to which paragraph (1) applies shall not be taken into account in computing the amount allowable to the taxpayer as a deduction under section 213(a). "(B) HEALTH INSURANCE CREDIT. —The amount otherwise taken into account under paragraph (1) as paid for insurance which constitutes medical care shall be reduced by the amount (if any) of the health insurance credit allowable to the taxpayer for the taxable year under section 32." (e) CONFORMING AMENDMENTS.— Paragraph (2) of section 32(i) is amended— (1) by striking "or (ii)" in subparagraph (A)(i) thereof, (2) by striking "clause (iii)" in subparagraph (A)(ii) and inserting "clause (ii)", and (3) by amending subparagraph (B) to read as follows: "(B) DOLLAR AMOUNTS.—The dollar amounts referred to in this subparagraph are— "(i) the $5,714 dollar amounts contained in subsection (b)(l),and "(ii) the $9,000 amount contained in subsection (b)(l)(B)(ii). " (f) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 32 note, apply to taxable years beginning after December 31, 1990. SEC. 11112. REQUIREMENT OF IDENTIFYING NUMBER FOR CERTAIN DEPENDENTS. (a) GENERAL RULE.—Paragraph (2) of section 6109(e) (relating to furnishing number for certain dependents) is amended by stri^ng "2 years" and inserting "1 year". (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 6109 shall apply to returns for taxable years beginning after Decem- "°**- ber 31, 1990. SEC. 11113. STUDY OF ADVANCE PAYMENTS. 26 USC 3507 (a) IN GENERAL.—The Comptroller General of the United States shall, in consultation with the Secretary of the Treasury, conduct a study of advance payments required by section 3507 of the Internal Revenue Code of 1986 to determine— (1) the effectiveness of the advance payment system (including an analysis of why so few employees take advantage of such system), and (2) the manner in which such system can be implemented to alleviate administrative complexity, if any, for small business, and (3) if there are any other problems in the administration of such system. (b) REPORT.— Not later than 1 year after the date of the enactment of this title, the Comptroller shall report the results of the study conducted under subsection (a), together with any recommendations, to the Committee on Finance of the United States Senate and the Committee on Ways and Means of the House of Representatives.