Tax Deductions

Out-of-pocket health spending in excess of 7.5 percent of adjusted gross income is tax-deductible for all individuals. Self-employed workers may deduct up to 100% of their premiums for health insurance so long as this does not exceed their net income.

Links

  • John Sheils and Randall Haught. The Cost Of Tax-Exempt Health Benefits In 2004. Health Affairs Web Exclusive, February 25, 2004. [Abstract]
  • Tax Deduction (Health Affairs search)

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