Allowance of deduction
In the case of a taxpayer who is an employee within the meaning of section 401(c)(1), there shall be allowed as a deduction under this section an amount equal to the amount paid during the taxable year for insurance which constitutes medical care for—
(A) the taxpayer,
(A)#
the taxpayer,
(B)#
the taxpayer’s spouse,
(C)#
the taxpayer’s dependents, and
(D)#
any child (as defined in section 152(f)(1)) of the taxpayer who as of the end of the taxable year has not attained age 27.