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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Health insurance deduction increased and lump-sum premiums may be apportioned over policy years for tax deduction.</h1> The provision raises the monetary ceiling for health insurance premium deductions and removes qualifying language previously applying to certain senior citizens and the qualifier 'very.' It inserts a new rule allowing lump-sum premium payments for multi-year policies to be deducted across the relevant previous years by applying an 'appropriate fraction' equal to one over the number of relevant previous years, with 'relevant previous year' defined to include the year of payment and subsequent years while the insurance remains in force.

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