HOUSE DOCKET, NO. 801        FILED ON: 1/17/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1470

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Bruce J. Ayers

_________________

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 adoption of the accompanying bill:

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

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Bruce J. Ayers

1st Norfolk

1/17/2017

James M. Murphy

4th Norfolk

 


HOUSE DOCKET, NO. 801        FILED ON: 1/17/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1470

By Mr. Ayers of Quincy, a petition (accompanied by bill, House, No. 1470) of Bruce J. Ayers and James M. Murphy relative to providing a tax deduction of health insurance payments from gross income for self-employed individuals.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2444 OF 2015-2016.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

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 2008 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.