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
Arizona has a flat 2.5% state income tax — low, so the premium itself matters more than the deduction. 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 Arizona
Realtors, contractors, consultants, drivers, salon owners, and anyone running a business from Phoenix, Tucson, Mesa and across the state. Arizona's marketplace is dominated by HMO plans tied to one hospital system, so people who want to keep doctors across Phoenix and Tucson — or who travel — are the ones who end up on a PPO.