Was able to do it for a while as a sole proprietorship back in the 90s but I had to hire a company as an "administrator" of the plan. It did go away, glad to hear it's back. But as someone who's retired it's only the modest percentage of total expenses. I'm on Medicare but with my wife on private insurance an illness last year, including premiums, hit us for $40k, of which only a percentage could be deducted.
And so it goes.