Small Business Tax Relief

            The legislature should enact a bill to help small business owners provide insurance for their employees.  I believe that if we can make health care more affordable and lower the number of Alabamians who lack health insurance, then our state can strengthen our economy through a more productive work force.

            This bill would help small employers with 25 or fewer employees to access affordable health insurance by allowing them to deduct twice the amount they pay for health insurance premiums from their state income taxes. Small-business employees with incomes up to $50,000 would also able to deduct the twice the amount they pay for health insurance from their individual income taxes.