Section 1. Amend § 1109(a)(2)b., Title 30 of the Delaware Code by deleting the first sentence of said subparagraph and substituting in lieu thereof the following sentence:
"In the case of a self-employed individual, the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse, and dependents, less the amount allowed the taxpayer as a deduction pursuant to Section 162(1) (26 U.S.C. § 162(1)) or successor provision of the Internal Revenue Code."