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SB 148 - This act provides an income tax deduction in the amount equal to 100% of the premium paid by the taxpayer during the taxable year for high deductible health plans established and used with a health savings account under the applicable provisions of the Internal Revenue Code to the extent the amount is not deducted on the taxpayer's federal income tax return for that taxable year. This act is substantially similar to a provision in SS/SCS/SB 1283 (2008). ADRIANE CROUSE
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