Yes, health insurance premiums can be deducted before tax in certain situations. In the United States, if you have a qualifying high-deductible health plan (HDHP) and contribute to a Health Savings Account (HSA), you can deduct your health insurance premiums from your taxable income. This means that you can reduce your overall tax liability by deducting the amount you pay for health insurance premiums from your income before calculating your taxes. However, there are certain limits and requirements that must be met in order to qualify for this deduction. For example, the health insurance plan must meet specific criteria set by the Internal Revenue Service (IRS), and the premiums must be paid with after-tax dollars. Additionally, the deduction is subject to certain maximum limits based on your age and coverage type. It's important to consult with a tax professional or refer to the IRS guidelines for more specific information on deducting health insurance premiums before tax.