Two markets for the self-employed
Subsidy-eligible after business expenses → HealthCare.gov. Above the subsidy line and healthy → private PPO on Cigna, Aetna and PHCS PPO, priced on your health rather than your income. Serious condition → marketplace regardless.
The deduction
Alabama has a state income tax, so the self-employed health premium deduction reduces both federal and state taxable income. Self-employed people deduct 100% of premiums above the line on either kind of plan, and can stack HSA contributions on an HSA-eligible plan.
Who we see most in Alabama
Realtors, contractors, consultants, drivers, salon owners, and anyone running a business from Birmingham, Huntsville, Montgomery and across the state. Alabama didn't expand Medicaid and one Blue Cross carrier dominates the marketplace, so self-employed people above the subsidy line often see very few choices — and few PPO options.