The Self-employed Health Insurance Deduction is on Schedule 1 - it is NOT on Schedule C. So to report a rebate as income on Schedule C is not reporting it where it was first deducted. You should not have to include it on Schedule SE as income because it was never a business deduction for Sch SE.
SE Health Insurance is an adjustment to business income for Qualified Business Deduction (Form 8995). Should you include the rebate as an adjustment to income for QBI in the year it was received if it reduced your income for QBI the previous year?
