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Volume 1
- Budget Message
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Volume 2
- Budget Development
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- Appendix A
- Glossary
1.424 -Self-Employed Health Insurance Deduction
Item | Description | FY2011 | FY2012 | FY2013 |
---|---|---|---|---|
1.424 | Self-Employed Health Insurance Deduction
Massachusetts adopts the federal deduction allowed to self-employed individuals for premiums on health insurance. Insurance may be for the individual, spouse, or family member. The insurance must be established under the self-employed individual's business. Origin: IRC S. 162(I) Estimate: $44.2 |
39.1 | 41.6 | 44.2 |
Key:
ORIGIN | |
IRC | Federal Internal Revenue Code (26 U.S.C.) |
---|---|
U.S.C | United States Code |
M.G.L. | Massachusetts General Laws |
Rev. Rul.; C.B. | Revenue Ruling; Cumulative Bulletin of the U.S. Treasury |
ESTIMATES | All estimates are in $ millions. |
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