Health Insurance Premium Tax Deductions for Self-Employed Individuals

Percentage of premium that is deductible on your income taxes:

1998, 1999:45%
2000, 2001:50%
2002:60%
2003 to 2005:80%
2006:90%
2007:100%
(How come tax deductions are gradually phased in, while tax increases are immediate or retroactive?)

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