You can deduct any medical insurance premiums that you pay out of pocket, there is no 50% limitation. The most common limitation is that when you are an employee paying for employer sponsored coverage, those premiums are deducted from your paycheck on a pre-tax basis and you can’t list them as an itemized deduction again, because you can’t subtract some thing from your taxable income that is not in your taxable income in the first place. But if you are paying the premiums out of pocket with your own after-tax dollars, they are a deductible medical expense, even if you are paying a reduced premium because someone else is helping to pay such as the previous employer. (Although you only deduct what you pay, not the total premium.)
However, Christian ministry medi-share is not deductible because it is not technically health insurance under federal law.
