You're right. I remembered seeing news of the bill asking that the deduction be made permanent, and made the leap to assume that the deduction was not available for 2013. I saw reference to that same thing early on in looking at this for you, but both were incorrect.
The deduction is available for 2013. The bill does not prove or disprove the expiration of the deduction. The existence of ACA tax credits does not preclude the deduction.
The deduction remains for 2013. It should. health care costs are too high as it is, and not allowing self employed people the same tax deduction as employees is unfair.
Yes, in 2010 there was a self employment deduction change with health insurance.
The SE health insurance deduction is available for 2013 under IRC 162 (l) and has not been repealed.
You will not lose that deduction, but keep in mind the health insurance Federal tax credit offset will be based on 2013 income.
2013, more so than in many years, will have incentives
to keep income low. Tax planning
to maintain your income level at or below prior year levels will be paramount to avoid unpleasant tax credit concerns.
Thanks again from Just Answer.