Reviews the current tax deduction for health insurance expenditures by self-employed individuals, the legislative history of the deduction, its effectiveness in expanding access to health care for the self-employed, proposals in the 110th Congress to modify it, and policy issues related to the deduction.
ProQuest U.S. Congressional Research Digital Collection
Note
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. AVAILABLE ONLINE TO AUTHORIZED PSU USERS.