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  2. The Qualified Business Expense Tax Credit Expires Soon ... - AOL

    www.aol.com/qualified-business-expense-tax...

    The QBI deduction allows you to reduce your taxable income to $400,000, resulting in a tax bill of $140,000 at the same 35% tax rate. With the QBI deduction, a business making $500,000 in income ...

  3. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1] If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction. It ...

  4. 15 Self-Employment Tax Deductions You Should Know - AOL

    www.aol.com/15-self-employment-tax-deductions...

    3. Health Insurance Premiums. If you got a health insurance plan through the private marketplace or on your own (not through a job) — you may be able to deduct the premiums paid on your tax ...

  5. Self-funded health care - Wikipedia

    en.wikipedia.org/wiki/Self-funded_health_care

    The terms of eligibility and covered benefits are set forth in a plan document which includes provisions similar to those found in a typical group health insurance policy. Unless exempted, such plans create rights and obligations under the Employee Retirement Income Security Act of 1974 ("ERISA").

  6. Consolidated Omnibus Budget Reconciliation Act of 1985

    en.wikipedia.org/wiki/Consolidated_Omnibus...

    The law deals with a great variety of subjects, such as tobacco price supports, railroads, private pension plans, emergency department treatment, disability insurance, and the postal service, but it is perhaps best known for Title X, which amends the Internal Revenue Code and the Public Health Service Act to deny income tax deductions to ...

  7. High-deductible health plan - Wikipedia

    en.wikipedia.org/wiki/High-deductible_health_plan

    High deductible health plans (HDHPs) have much lower premiums but high deductibles, co insurance and out of pocket maximums. [26] Due to low upfront costs HDHPs are increasing in popularity with employers, with 24% offering some form of HDHP in 2013 (up from 5% in 2007). [ 27 ]

  8. Health savings account - Wikipedia

    en.wikipedia.org/wiki/Health_savings_account

    Health insurance premiums are generally not HSA eligible, except for some specific cases such as COBRA premiums, premiums while on unemployment, certain Medicare expenses, and long-term care insurance premiums. According to the IRS, insurance premiums are not considered qualified medical expenses, with some exceptions like long-term care insurance.

  9. Federal Insurance Contributions Act - Wikipedia

    en.wikipedia.org/wiki/Federal_Insurance...

    Median household income and taxes. The Federal Insurance Contributions Act (FICA / ˈ f aɪ k ə /) is a United States federal payroll (or employment) tax payable by both employees and employers to fund Social Security and Medicare [1] —federal programs that provide benefits for retirees, people with disabilities, and children of deceased workers.