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 § 162(I)

Item Number
FY2020
FY2021
FY2022
FY2023
FY2024
1.424
44.3
45.2
46.3
47.5
48.6
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