Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2705

Introduced
2/16/23  

Caption

Relative to the deduction of health insurance payments from gross income for self employed individuals

Impact

If enacted, H2705 would have significant implications for the state's tax framework, particularly regarding the treatment of health insurance expenses for self-employed individuals. The introduction of this tax deduction could encourage more individuals to pursue self-employment, providing them with a financial incentive. This change may lead to increased economic activity as more self-employed individuals will likely seek insurance coverage, leading to higher investments in health care services and related industries.

Summary

House Bill 2705 is an act designed to amend Chapter 62 of the General Laws in Massachusetts. The bill seeks to allow self-employed individuals to deduct health insurance payments from their gross income. Specifically, it would include amounts paid during the taxable year for insurance that constitutes medical care for the individual, their spouse, and dependents. This bill presents an opportunity to ease the financial burden on self-employed individuals by providing them with a tax deduction that is not currently available under existing law.

Contention

While the bill appears beneficial for self-employed individuals and may promote entrepreneurship, it may also face opposition based on budgetary considerations. Critics may argue that providing such tax deductions could potentially reduce state revenue, which could have implications for funding public services. As with many tax-related bills, the balance between fostering economic growth among self-employed individuals and maintaining state revenue could become a focal point of contention during discussions in the legislature.

Companion Bills

MA S1941

Similar To Allowing for the deduction of business interest

MA H4870

Replaced by Study Order

Previously Filed As

MA H3023

Relative to exemptions for small charities for tax upon raffle proceeds

MA H3021

Extending certain existing sales tax exemptions to veteran's organizations

MA H3617

To regulate the training and supervision of snowmobiles

MA H2432

Relative to the definition of Group 4 of the state retirement system

MA H2747

Relative to the definition of Group 4 of the state retirement system

MA H1081

Relative to customer reimbursement in instances of financial fraud

MA H430

Relative to accommodations for special needs students taking the MCAS examination

MA H2127

Relative to HLTV 111 tests

Similar Bills

No similar bills found.