It depends. If your Health Insurance Premiums are paid all or in part by your employer, it is likely that they are paid from your "pre-taxed" wages and are therefore "exempt from taxes." Here is a link with more information: Health Insurance Paid by my Employer
If you pay for your own premiums you may be able to take them as an itemized deduction if you have sufficient medical expenses and itemized deductions. You would be able to deduct the portion of Health Insurance and other qualified medical expenses that are in excess of 7.5% of your adjusted gross income. Here is a link that describes in more detail what can be deducted and what cannot. 2019 Medical Expenses
If you pay for your own premiums and you are self-employed, you may be able to deduct your premiums as "self-employed health insurance. This deduction is limited by the net income of your self employed business. Here is a link with more details on this deduction: Self Employed Health Insurance Deduction
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