Code · STATUTE-COMPILATIONS · Small Business Jobs Act of 2010 · Sec. 2042

Sec. 2042. DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING SELF-EMPLOYMENT TAXES IN 2010

70 words·~1 min read·/statute-compilations/comps-9466/sec-2042

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## SEC. 2042 DEDUCTION FOR HEALTH INSURANCE COSTS IN COMPUTING SELF-EMPLOYMENT TAXES IN 2010 ###

(a)In General Paragraph

(4)of section 162(l) of the Internal Revenue Code of 1986 is amended by inserting “for taxable years beginning before January 1, 2010, or after December 31, 2010” before the period. ###

(b)Effective Date The amendments made by this section shall apply to taxable years beginning after December 31, 2009.