because you're not a business. businesses have different rules because a) they are not people (unless we're talking campaign finances), and b) all the money tha

because you're not a business. businesses have different rules because a) they are not people (unless we're talking campaign finances), and b) all the money that flows into a business eventually flows out to people in a way that is eventually taxable. a health insurance deduction would likely be regressive anyway. the primary beneficiaries would be the same (upper) middle class people that max out their 401k every year. imo we should get rid of pretty much every deduction (except maybe for dependants) and slightly raise all the brackets.