We are a coalition of small business organizations representing millions of small business owners dedicated to reducing health insurance costs. Our goal is to ensure that self-employed individuals health care costs are treated equitably by the tax code.

An age-old thorn in the sides of self-employed business owners has been the disparity in the treatment of deductibility of health insurance costs. S. 663 would allow the self-employed to fully deduct their health insurance premiums for the purposes of their income tax and self-employment tax (FICA tax) and thus, allow the self-employed to achieve parity with corporations that are currently allowed to deduct their health coverage costs as an ordinary business expense.