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HOUSE DOCKET, NO. 2179 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3017
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.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bruce J. Ayers1st Norfolk1/15/2025 1 of 1
HOUSE DOCKET, NO. 2179 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3017
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 3017) of Bruce
J. Ayers 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. 2705 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
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:
1 Chapter 62 of the General Laws is hereby amended by inserting at the end of section 2,
2subsection (a)(2) the following:—
3 (k) Amounts paid during the taxable year by a self-employed individual, as defined in
4section 401(c)(I)(B) of the Code, for insurance which constitutes medical care for the self-
5employed individual, their spouse and dependents.