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25th Knesset · outgoing

Income Tax Ordinance Amendment (Deduction of Health Insurance Payments for the Self-Employed) Bill, 2022

Translated from Hebrew: הצעת חוק לתיקון פקודת מס הכנסה (ניכוי תשלומים לביטוח בריאות לעצמאים), התשפ״ג-2022

TL;DRA proposal to allow self-employed people to deduct payments for private health insurance from their income, up to 4% of determining income and an annual ceiling.

Translated from Hebrew

What does the bill do?

The bill amends the Income Tax Ordinance to allow a self-employed person who has income from a business or occupation to deduct amounts they paid for health insurance. The deduction is limited to 4% of their determining income, subject to an annual ceiling of NIS 260,000. The bill aims to reduce the gap in rights between self-employed people and salaried employees, given that self-employed people are not entitled to sick pay compared with employees.

Rejected at preliminary readingFirst plenum vote: July 12, 2023

The votes on this bill

Rejected38 for · 52 against · 0 abstained · 30 did not vote
Source: the Knesset's vote record ↗

Coalition 64 seats

LikudAgainst 24 · Absent 8
ShasAgainst 9 · Absent 2
United Torah JudaismAgainst 6 · Absent 1
Otzma YehuditAgainst 5 · Absent 1
NoamAgainst 1

Opposition 56 seats

Yesh AtidFor 20 · Absent 4
Yisrael BeytenuFor 2 · Absent 4
Ra'amFor 5
Hadash–Ta'alFor 2 · Absent 3
LaborAbsent 4

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