They, too, should be able to reduce taxable income by health insurance premiums like all other citizens. They are, in reality, like self-employed working to earn enough through investment and savings to pay for their health care. Self-employed can reduce their taxable income by health insurance premiums. Not allowing that subtraction for disabled, who must continue health insurance coverage due to pre-existing conditions, is discrimination against disabled. Current IDOR interpretation is taxation discrimination against disabled.
Discrimination is unfair to disabled.
That is against Federal ADA law.