Christian Health Care Ministries Program is a faith-based cost-sharing program for medical expenses. Payments from the program are treated like insurance reimbursements, so because your medical expenses have been covered, you have no out-of-pocket costs to deduct.
Tax paid by self-employed persons to finance Social Security coverage. In 2007, there are two rates. A 12.4% rate applies to a taxable earnings base of $95,700 or less and a 2.9% rate applies to all net earnings.