http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Federal Tax Treatment of Health Insurance Expenditures by the Self-Employed
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 109th Congress to modify it, and policy issues related to the deduction.
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.
Library of Congress. Congressional Research Service.