Congress allows self-employed taxpayers to deduct the cost of health insurance above the line (for AGI)because:

Question

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The deduction for health insurance premiums for self-employed taxpayers provides a measure of equity between employees and the self-employed, who are not able to take advantage of employer-provided health insurance plans. This deduction helps to level the playing field and provide some relief to self-employed individuals who are responsible for their own healthcare costs.

Congress Allows Self-Employed Taxpayers to Deduct the Cost of Health