From IRS Pub 517 (2023):

Health Insurance Costs of Self-Employed Ministers

If you are self-employed, you may be able to deduct the amount you paid in 2023 for medical
and dental insurance and qualified long-term care insurance for you, your spouse, your dependents, and any child you may have who, as of the end of the tax year, had not attained age 27.

If you qualify, you can take this deduction as an adjustment to income on Schedule 1 (Form
1040), line 17. See the Instructions for Form 1040 to figure your deduction.
The following special rules apply to the self-employed health insurance deduction.
• You can't take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction.
• You can't take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer.
• The deduction can't exceed your net earnings from the business under which the insurance plan is established. Your net earnings under this rule don't include the income you earned as a common-law employee (discussed earlier) of a church.