IRC 162 (l) is the code section governing this deduction.
I knew I had seen a bill in congress asking for this deduction to be made permanent. http://www.nase.org/Nase_News/2013/04/01/legislation-introduced-to-permanently-deduct-self-employed-health-insurance-costs is the link I found to the bill.
From the bill text:
SEC. 9. ALLOWANCE
OF DEDUCTION FOR HEALTH INSURANCE IN COMPUTING SELF-
EMPLOYMENT TAXES REINSTATED AND MADE PERMANENT.
(a) In General.--Paragraph (4) of section 162(l) is amended by
striking ``, or after December 31, 2010''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2012."
Expert again...My reading of this leads me to believe the deduction did expire (it was renewed annually in 2011 and 2012).
Assuming the deduction did expire for periods after 12/31/12, it is the amount above 10%.
Thanks for holding my feet to the fire. There is a dearth of information about this topic, so I am glad that digging did indeed answer the question.
Positive feedback closes out your question. I'm PDtax.