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Self-Employed Deduction for Health Insurance Premiums

(Title III, Subtitle B)

Effective date: January 1, 1997 (for tax years after December 31, 1996). No inference is intended with respect to the excludability of payments under arrangements having the effect of accident or health insurance under present law.

Deduction granted

  • Increases the deduction for health insurance of self-employed individuals to be:
    • 40 percent in 1997;
    • 45 percent in 1998 through 2002,
    • 50 percent in 2003;
    • 60 percent in 2004,
    • 70 percent in 2005; and
    • 80 percent in 2006 and thereafter.

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