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
Tennessee has no state income tax, so the only lever on a health premium is the premium itself. 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 Tennessee
Realtors, contractors, consultants, drivers, salon owners, and anyone running a business from Nashville, Memphis, Knoxville and across the state. Tennessee didn't expand Medicaid, so self-employed people with modest incomes can fall in a gap with no subsidy — and Nashville's self-employed music, creative and healthcare workforce is one of the biggest private-plan markets in the South.