Health Insurance Premium Tax Deductions for Self-Employed Individuals
Percentage of premium that is deductible on your income taxes:
1998, 1999:
45%
2000, 2001:
50%
2002:
60%
2003 to 2005:
80%
2006:
90%
2007:
100%
(How come tax deductions are gradually phased in, while tax increases are immediate or retroactive?)
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