HOUSE DOCKET, NO. 219 FILED ON: 1/9/2019
HOUSE . . . . . . . . . . . . . . . No. 2394
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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 adoption 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: | Date Added: |
Bruce J. Ayers | 1st Norfolk | 1/9/2019 |
Patrick M. O'Connor | Plymouth and Norfolk | 1/30/2019 |
HOUSE DOCKET, NO. 219 FILED ON: 1/9/2019
HOUSE . . . . . . . . . . . . . . . No. 2394
By Mr. Ayers of Quincy, a petition (accompanied by bill, House, No. 2394) of Bruce J. Ayers and Patrick M. O'Connor 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. 1470 OF 2017-2018.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-First General Court
(2019-2020)
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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 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.