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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