35 Miss. Code R. § 3-04-01-106
Current through June 25, 2024
Amounts paid by a self-employed individual for insurance which constitute medical care for the taxpayer, his spouse and dependents, are deductible as an adjustment to gross income. Unless otherwise instructed in writing, the Commissioner will follow Federal Rules, Regulations and Revenue Procedures relating to the deduction of self-employed health insurance as are deemed not to be contrary to the context and/or intent of Mississippi Law.
35 Miss. Code. R. § 3-04-01-106