Bill Text: MA H2678 | 2009-2010 | 186th General Court | Introduced


Bill Title: Providing for a tax deduction of health insurance payments from gross income for self employed individuals

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 7/22 at 10:00 AM in Hearing Room B2 [H2678 Detail]

Download: Massachusetts-2009-H2678-Introduced.html

The Commonwealth of Massachusetts

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PRESENTED BY:

Bruce J. Ayers

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
                Court assembled:

                The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:

An Act relative to the deduction of health insurance payments from gross income for self employed individuals.

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PETITION OF:

 

Name:

District/Address:

Bruce J. Ayers

1st Norfolk


 

[SIMILAR MATTER FILED IN PREVIOUS SESSION

SEE HOUSE, NO. 2836 OF 2007-2008.]

The Commonwealth of Massachusetts

 

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In the Year Two Thousand and Nine

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An Act relative to the deduction of health insurance payments from gross income for self employed individuals.



                Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Chapter 62 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting at the end of section 2, subsection (a)(2) the following:—

(k) Amounts paid during the taxable year by a self-employed individual, as defined in section 401(c)(I)(B) of the Code, for insurance which constitutes medical care for the self-employed individual, their spouse and dependents.

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