diff --git a/changelog.d/owners-draw-sehi-line5.fixed.md b/changelog.d/owners-draw-sehi-line5.fixed.md
new file mode 100644
index 00000000000..c1a08655f5b
--- /dev/null
+++ b/changelog.d/owners-draw-sehi-line5.fixed.md
@@ -0,0 +1 @@
+Count the owners' draw profits whose SECA is in the deductible self-employment tax in Form 7206 line 5 when the owners' draw reform computes the self-employed health insurance earned income limit.
diff --git a/docs/contributed_reforms/owners_draw.md b/docs/contributed_reforms/owners_draw.md
index 4118ea5d0f4..34dc304c919 100644
--- a/docs/contributed_reforms/owners_draw.md
+++ b/docs/contributed_reforms/owners_draw.md
@@ -104,6 +104,21 @@ fixed. Already-SE income is removed before computing the draw, and disabled
 years retain baseline tax and deduction behavior. The `1` cap option
 intentionally permits earnings above C.
 
+## Self-employed health insurance limit
+
+The reform also replaces
+`self_employed_health_insurance_earned_income_limit` (Form 7206 line 13).
+Line 5 sums the profits of businesses subject to SE tax, and line 6
+apportions the deductible SE tax on line 7 to the plan business by its share
+of line 5. With `half_seca_deduction: true`, line 5 adds
+`owners_draw_niit_exclusion`: `draw_oasdi_base` divided by the net-earnings
+factor (q by default) with HI off, or the whole actual gross draw D with HI
+on. These are the draw profits whose SECA the deduction includes. Draw
+profits beyond the OASDI room with HI off stay out of line 5. With
+`half_seca_deduction: false` the draw's SECA is not deductible, so line 5
+omits the draw and the limit follows the baseline formula. Disabled years
+use the baseline formula.
+
 ## Benefit credit and active NIIT interaction
 
 `owners_draw_credited_earnings` exposes N_D when benefit credit is enabled,
@@ -118,17 +133,18 @@ synchronize that path with the current tax cap. Mini-PIA integration and a
 complete annual-history ledger remain separate future work.
 
 `owners_draw_niit_exclusion` is the matching gross-profit exclusion for a
-S.770 active-business NIIT option. With OASDI only it is
-`draw_oasdi_base / q`: only profits whose adjusted earnings actually face
-SECA are excluded. With HI enabled it is the entire actual gross draw D,
-because N_D faces uncapped HI. Profits beyond OASDI room remain in the active
-base when HI is off. The undrawn share and any floor-rejected planned draw
-also remain. Existing already-SE gross K_active must separately be excluded
-regardless of the OASDI cap because existing SE earnings face uncapped HI.
-When both reforms are active, `s770_active_business_income` consumes this
-calculated exclusion, including an explicit net-factor override. When owners
-draw is disabled, before its start year, or uninstalled, the S.770 manual
-draw hooks retain their original behavior.
+S.770 active-business NIIT option. With OASDI only it is `draw_oasdi_base`
+divided by the net-earnings factor (q by default): only profits whose
+adjusted earnings actually face SECA are excluded. With HI enabled it is the
+entire actual gross draw D, because N_D faces uncapped HI. Profits beyond
+OASDI room remain in the active base when HI is off. The undrawn share and
+any floor-rejected planned draw also remain. Existing already-SE gross
+K_active must separately be excluded regardless of the OASDI cap because
+existing SE earnings face uncapped HI. When both reforms are active,
+`s770_active_business_income` consumes this calculated exclusion, including
+an explicit net-factor override. When owners draw is disabled, before its
+start year, or uninstalled, the S.770 manual draw hooks retain their
+original behavior.
 
 The automatic joint route requires `material_participation_only: true`.
 Passive-inclusive draws remain supported by the standalone owners' draw
diff --git a/policyengine_us/reforms/ssa/owners_draw.py b/policyengine_us/reforms/ssa/owners_draw.py
index 604f324a271..8d676167dda 100644
--- a/policyengine_us/reforms/ssa/owners_draw.py
+++ b/policyengine_us/reforms/ssa/owners_draw.py
@@ -15,6 +15,9 @@
 from policyengine_us.variables.gov.irs.income.taxable_income.adjusted_gross_income.above_the_line_deductions.self_employment_tax_ald_person import (
     self_employment_tax_ald_person as baseline_se_deduction,
 )
+from policyengine_us.variables.gov.irs.income.taxable_income.adjusted_gross_income.above_the_line_deductions.self_employed_health_insurance_earned_income_limit import (
+    self_employed_health_insurance_earned_income_limit as baseline_sehi_limit,
+)
 from policyengine_us.variables.gov.ssa.social_security.ss_aime import (
     ss_aime as baseline_aime,
     _compute_aime,
@@ -284,6 +287,52 @@ def formula(person, period, parameters):
                 )
             return deductible_tax * p.irs.ald.self_employment_tax.percent_deductible
 
+    class self_employed_health_insurance_earned_income_limit(baseline_sehi_limit):
+        def formula(person, period, parameters):
+            if not _enabled(period, parameters):
+                return baseline_sehi_limit.formula(person, period, parameters)
+            # Form 7206 as in the baseline formula, except that line 5 also
+            # counts the gross owners' profits that bear SECA under this
+            # reform (owners_draw_niit_exclusion: the OASDI base divided by
+            # the net-earnings factor, or the whole gross draw with HI on),
+            # and only when half_seca_deduction puts that SECA into
+            # self_employment_tax_ald_person, which line 7 apportions. Draw
+            # profits above the OASDI room with HI off, or whose SECA is not
+            # deductible, stay out of line 5, as on main.
+            draw = parameters(period).gov.contrib.ssa.owners_draw
+            draw_profits_in_line_7 = where(
+                draw.half_seca_deduction,
+                person("owners_draw_niit_exclusion", period),
+                0,
+            )
+            plan_business_profit = max_(
+                0, person("total_self_employment_income", period)
+            )
+            all_business_profits = (
+                plan_business_profit
+                + max_(0, person("farm_operations_income", period))
+                + max_(0, person("partnership_self_employment_net_earnings", period))
+                + draw_profits_in_line_7
+            )
+            plan_business_share = np.divide(
+                plan_business_profit,
+                all_business_profits,
+                out=np.zeros_like(all_business_profits),
+                where=all_business_profits > 0,
+            )
+            self_employment_tax_deduction = (
+                person("self_employment_tax_ald_person", period) * plan_business_share
+            )
+            retirement_plan_deduction = person(
+                "self_employed_pension_contribution_ald_person", period
+            )
+            return max_(
+                0,
+                plan_business_profit
+                - self_employment_tax_deduction
+                - retirement_plan_deduction,
+            )
+
     class ss_aime(baseline_aime):
         def formula(person, period, parameters):
             supplied = person("ss_aime_input", period)
@@ -316,6 +365,7 @@ def apply(self):
             self.update_variable(self_employment_social_security_tax)
             self.update_variable(self_employment_medicare_tax)
             self.update_variable(self_employment_tax_ald_person)
+            self.update_variable(self_employed_health_insurance_earned_income_limit)
             self.update_variable(ss_aime)
 
     return reform
diff --git a/policyengine_us/tests/policy/contrib/ssa/owners_draw_self_employed_health_insurance_earned_income_limit.yaml b/policyengine_us/tests/policy/contrib/ssa/owners_draw_self_employed_health_insurance_earned_income_limit.yaml
new file mode 100644
index 00000000000..8a53763100e
--- /dev/null
+++ b/policyengine_us/tests/policy/contrib/ssa/owners_draw_self_employed_health_insurance_earned_income_limit.yaml
@@ -0,0 +1,255 @@
+# Form 7206 lines 4-13 with the owners' draw reform on. Line 5 counts the
+# net profits of every business subject to SE tax. The reform adds the gross
+# draw profits that bear SECA (owners_draw_niit_exclusion), and only when
+# half_seca_deduction puts that SECA into line 7's deductible SE tax.
+# Synthetic caps follow owners_draw.yaml; q = 1 - 0.5 * (0.124 + 0.029) =
+# 0.9235, and HI on the draw defaults off. Expected values are hand-computed.
+
+- name: Schedule C plan business with an owners' draw counts the draw in line 5
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    self_employment_income: 40_000
+    # 64,970.22 x 0.9235 = 59,999.998 of draw net earnings.
+    s_corp_income: 64_970.22
+    self_employed_health_insurance_premiums: 8_000
+  output:
+    owners_draw_gross: 64_970.22
+    owners_draw_net_earnings: 59_999.998
+    # Schedule C SE tax: 40,000 x 0.9235 x 15.3% = 5,651.82. Draw OASDI:
+    # 59,999.998 x 12.4% = 7,440.00. Half of 13,091.82 = 6,545.91.
+    self_employment_tax_ald_person: 6_545.91
+    # Line 5: 40,000 + 64,970.22 = 104,970.22. Line 6: 0.3810605.
+    # Line 7: 6,545.91 x 0.3810605 = 2,494.39. Line 13: 40,000 - 2,494.39.
+    # Without the draw in line 5 the share would be 1: 40,000 - 6,545.91 =
+    # 33,454.09.
+    self_employed_health_insurance_earned_income_limit: 37_505.61
+    # The $8,000 of premiums is below either limit.
+    self_employed_health_insurance_ald_person: 8_000
+
+- name: Premiums above the old limit show the deduction effect
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+    self_employed_health_insurance_premiums: 36_000
+  output:
+    self_employed_health_insurance_earned_income_limit: 37_505.61
+    # Below 37,505.61 but above the 33,454.09 that omitting the draw gives.
+    self_employed_health_insurance_ald_person: 36_000
+
+- name: Without a draw the reform leaves the limit unchanged
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    self_employment_income: 40_000
+    farm_operations_income: 10_000
+  output:
+    owners_draw_gross: 0
+    # 50,000 x 0.9235 x 15.3% / 2 = 3,532.39.
+    self_employment_tax_ald_person: 3_532.39
+    # 40,000 / 50,000 = 0.8; 40,000 - 0.8 x 3,532.39 = 37,174.09, as at
+    # baseline.
+    self_employed_health_insurance_earned_income_limit: 37_174.09
+
+- name: Without a Schedule C business the limit stays zero
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    s_corp_income: 64_970.22
+    self_employed_health_insurance_premiums: 8_000
+  output:
+    self_employment_tax_ald_person: 3_720
+    # Line 4 is zero, so line 13 and the deduction are zero.
+    self_employed_health_insurance_earned_income_limit: 0
+    self_employed_health_insurance_ald_person: 0
+
+- name: Nondeductible draw SECA keeps the draw out of line 5
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.contrib.ssa.owners_draw.half_seca_deduction: false
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+  output:
+    owners_draw_oasdi_tax: 7_440
+    # Only the Schedule C SE tax is deductible: 5,651.82 / 2 = 2,825.91.
+    self_employment_tax_ald_person: 2_825.91
+    # Line 5 is 40,000, as on main, so line 6 is 1: 40,000 - 2,825.91.
+    # Counting the draw would give 40,000 - 0.3810605 x 2,825.91 = 38,923.16.
+    self_employed_health_insurance_earned_income_limit: 37_174.09
+
+- name: A draw above the OASDI cap with HI off stays out of line 5
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    payroll_tax_gross_wages: 300_000
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+  output:
+    owners_draw_oasdi_base: 0
+    owners_draw_oasdi_tax: 0
+    owners_draw_niit_exclusion: 0
+    # Wages use the OASDI cap, so Schedule C pays HI only:
+    # 36,940 x 2.9% / 2 = 535.63.
+    self_employment_tax_ald_person: 535.63
+    # Line 5 is 40,000: 40,000 - 535.63. Counting the gross draw would give
+    # 40,000 - 0.3810605 x 535.63 = 39,795.89.
+    self_employed_health_insurance_earned_income_limit: 39_464.37
+
+- name: A draw partly within the OASDI cap counts only its taxed profits
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    payroll_tax_gross_wages: 150_000
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+  output:
+    # Room: 200,000 - 150,000 - 36,940 = 13,060 of the 60,000 net earnings.
+    owners_draw_oasdi_base: 13_060
+    owners_draw_oasdi_tax: 1_619.44
+    # 13,060 / 0.9235 = 14,141.85 of gross draw profits bear SECA.
+    owners_draw_niit_exclusion: 14_141.85
+    # (5,651.82 + 1,619.44) / 2 = 3,635.63.
+    self_employment_tax_ald_person: 3_635.63
+    # Line 5: 40,000 + 14,141.85 = 54,141.85; line 6: 0.7387999.
+    # Line 7: 3,635.63 x 0.7387999 = 2,686.00; line 13: 40,000 - 2,686.00.
+    # Main gives 36,364.37 and the whole gross draw 38,614.61.
+    self_employed_health_insurance_earned_income_limit: 37_314.00
+
+- name: With HI on, nondeductible draw SECA still keeps the draw out of line 5
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.contrib.ssa.owners_draw.include_hi: true
+    gov.contrib.ssa.owners_draw.half_seca_deduction: false
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    payroll_tax_gross_wages: 300_000
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+  output:
+    # 59,999.998 x 2.9% = 1,740.00 of draw HI, none of it deductible.
+    owners_draw_hi_tax: 1_740
+    # Schedule C HI only: 36,940 x 2.9% / 2 = 535.63.
+    self_employment_tax_ald_person: 535.63
+    # Line 5 is 40,000: 40,000 - 535.63. Counting the draw would give 39,795.89.
+    self_employed_health_insurance_earned_income_limit: 39_464.37
+
+- name: With HI on and no OASDI room, the whole gross draw is in line 5
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.contrib.ssa.owners_draw.include_hi: true
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    payroll_tax_gross_wages: 300_000
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+  output:
+    owners_draw_oasdi_base: 0
+    owners_draw_hi_tax: 1_740
+    owners_draw_niit_exclusion: 64_970.22
+    # (1,071.26 + 1,740.00) / 2 = 1,405.63.
+    self_employment_tax_ald_person: 1_405.63
+    # Line 6: 40,000 / 104,970.22 = 0.3810605; 40,000 - 535.63 = 39,464.37.
+    # Main (draw left out of line 5) gives 38,594.37.
+    self_employed_health_insurance_earned_income_limit: 39_464.37
+
+- name: With HI on and part of the draw in the OASDI room, the whole gross draw is in line 5
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 1
+    gov.contrib.ssa.owners_draw.include_hi: true
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    payroll_tax_gross_wages: 150_000
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+  output:
+    # Room 200,000 - 150,000 - 36,940 = 13,060 of the draw's 59,999.998.
+    owners_draw_oasdi_base: 13_060
+    owners_draw_hi_tax: 1_740
+    owners_draw_niit_exclusion: 64_970.22
+    # (4,580.56 + 1,071.26 + 1,619.44 + 1,740.00) / 2 = 4,505.63.
+    self_employment_tax_ald_person: 4_505.63
+    # Line 5: 104,970.22; line 6: 0.3810605; 40,000 - 1,716.92 = 38,283.08.
+    # Counting only the OASDI-taxed 14,141.85 would give 36,671.24; main 35,494.37.
+    self_employed_health_insurance_earned_income_limit: 38_283.08
+
+- name: A half phase-in counts the same half in line 5 as line 7 taxes
+  period: 2027
+  absolute_error_margin: 0.02
+  reforms: policyengine_us.reforms.ssa.owners_draw.owners_draw
+  input:
+    gov.contrib.ssa.owners_draw.current_law_cap: 200_000
+    gov.contrib.ssa.owners_draw.in_effect: true
+    gov.contrib.ssa.owners_draw.phase_in_share: 0.5
+    gov.irs.payroll.social_security.cap: 200_000
+    gov.simulation.aime_lookback_years: 0
+    self_employment_income: 40_000
+    s_corp_income: 64_970.22
+  output:
+    owners_draw_gross: 32_485.11
+    owners_draw_oasdi_base: 30_000
+    owners_draw_niit_exclusion: 32_485.11
+    # (5,651.82 + 30,000 x 12.4%) / 2 = 4,685.91.
+    self_employment_tax_ald_person: 4_685.91
+    # Line 5: 72,485.11; line 6: 0.5518375; 40,000 - 2,585.86 = 37,414.14.
+    # Main gives 35,314.09; the whole S-corp profit in line 5 would give 38,214.38.
+    self_employed_health_insurance_earned_income_limit: 37_414.14
diff --git a/policyengine_us/tests/reforms/test_owners_draw.py b/policyengine_us/tests/reforms/test_owners_draw.py
index b1b51eb7819..f8e483ede75 100644
--- a/policyengine_us/tests/reforms/test_owners_draw.py
+++ b/policyengine_us/tests/reforms/test_owners_draw.py
@@ -33,6 +33,9 @@
 from policyengine_us.variables.gov.contrib.congress.s770.s770_active_business_income import (
     s770_active_business_income,
 )
+from policyengine_us.variables.gov.irs.income.taxable_income.adjusted_gross_income.above_the_line_deductions.self_employed_health_insurance_earned_income_limit import (
+    self_employed_health_insurance_earned_income_limit,
+)
 from policyengine_us.variables.gov.irs.income.taxable_income.adjusted_gross_income.above_the_line_deductions.self_employment_tax_ald_person import (
     self_employment_tax_ald_person,
 )
@@ -66,6 +69,7 @@
         self_employment_medicare_tax,
         self_employment_tax,
         self_employment_tax_ald_person,
+        self_employed_health_insurance_earned_income_limit,
     )
 }
 PERIOD = period("2027")
@@ -145,10 +149,23 @@ def _calculate(variables, parameters, inputs, outputs=None):
         "sstb_self_employment_income": 0,
         "farm_operations_income": 0,
         "payroll_tax_gross_wages": 0,
+        "self_employed_pension_contribution_ald_person": 0,
         **inputs,
     }
 
-    values = {name: np.asarray(value) for name, value in values.items()}
+    # Core stores these money inputs as floats; integer literals would make
+    # the limit's zeros_like() output integer and reject its float division.
+    values = {
+        name: np.asarray(value, dtype=float)
+        if np.asarray(value).dtype.kind in "iu"
+        else np.asarray(value)
+        for name, value in values.items()
+    }
+    # Form 7206 line 4 reads this adds-variable; mirror its two components.
+    values.setdefault(
+        "total_self_employment_income",
+        values["self_employment_income"] + values["sstb_self_employment_income"],
+    )
 
     def person(name, instant, options=None):
         if name not in values:
@@ -691,6 +708,178 @@ def test_generated_deduction_tracks_existing_deductible_share(
     )
 
 
+_SEHI_ROWS = st.lists(
+    st.tuples(
+        st.integers(-200_000, 500_000),  # Schedule C (plan business)
+        st.integers(-200_000, 500_000),  # farm
+        st.integers(-200_000, 500_000),  # partnership SE earnings
+        st.integers(-500_000, 1_000_000),  # S-corporation profits
+        st.integers(0, 1_000_000),  # wages
+        st.integers(0, 60_000),  # SEP/SIMPLE/qualified plan deduction
+    ),
+    min_size=1,
+    max_size=12,
+)
+
+
+def _sehi_inputs(rows):
+    sched_c, farm, partnership_se, s_corp, wages, pension = np.asarray(
+        rows, dtype=float
+    ).T
+    return {
+        "self_employment_income": sched_c,
+        "farm_operations_income": farm,
+        "partnership_self_employment_net_earnings": partnership_se,
+        "partnership_income": partnership_se,
+        "s_corp_income": s_corp,
+        "payroll_tax_gross_wages": wages,
+        "self_employed_pension_contribution_ald_person": pension,
+    }
+
+
+SEHI_LIMIT = "self_employed_health_insurance_earned_income_limit"
+# Form 7206 line 4 net profit 40,000 and a draw with 60,000 of net earnings.
+SEHI_HAND_CASE = [(40_000, 0, 0, 64_970.22, 0, 0)]
+
+
+@settings(**SETTINGS)
+@given(rows=_SEHI_ROWS, rates=_RATE_POLICY)
+@example(rows=SEHI_HAND_CASE, rates=(124, 29, 500))
+def test_generated_disabled_sehi_limit_equals_baseline(reform_variables, rows, rates):
+    inputs = _sehi_inputs(rows)
+    parameters = _parameters(in_effect=False, **_policy_rates(rates))
+    baseline = _calculate(BASELINE_VARIABLES, parameters, inputs, [SEHI_LIMIT])
+    reformed = _calculate(reform_variables, parameters, inputs, [SEHI_LIMIT])
+    np.testing.assert_array_equal(reformed[SEHI_LIMIT], baseline[SEHI_LIMIT])
+
+
+_SEHI_POLICY = st.fixed_dictionaries(
+    {
+        "include_hi": st.booleans(),
+        "half_seca_deduction": st.booleans(),
+        "room_cap_basis": st.sampled_from([0, 1]),
+        "phase_in_share": st.sampled_from([0, 0.5, 1]),
+        "cap": st.integers(1, 400_000),
+    }
+)
+_SEHI_WITNESS_POLICY = dict(
+    include_hi=False,
+    half_seca_deduction=True,
+    room_cap_basis=0,
+    phase_in_share=1,
+    cap=CAP,
+)
+
+
+@settings(**SETTINGS)
+@given(rows=_SEHI_ROWS, rates=_RATE_POLICY, policy=_SEHI_POLICY)
+@example(rows=SEHI_HAND_CASE, rates=(124, 29, 500), policy=_SEHI_WITNESS_POLICY)
+# The draw's SECA is not deductible, so line 7 holds none of it.
+@example(
+    rows=SEHI_HAND_CASE,
+    rates=(124, 29, 500),
+    policy=_SEHI_WITNESS_POLICY | {"half_seca_deduction": False},
+)
+# Wages use the OASDI room, so with HI off the draw bears no SECA.
+@example(
+    rows=[(40_000, 0, 0, 64_970.22, 300_000, 0)],
+    rates=(124, 29, 500),
+    policy=_SEHI_WITNESS_POLICY,
+)
+# 13,060 of the draw's 60,000 net earnings fits in the OASDI room.
+@example(
+    rows=[(40_000, 0, 0, 64_970.22, 150_000, 0)],
+    rates=(124, 29, 500),
+    policy=_SEHI_WITNESS_POLICY,
+)
+# HI on with nondeductible draw SECA: line 7 holds none of the draw's HI,
+# so line 5 omits the draw even though the whole draw bears HI.
+@example(
+    rows=[(40_000, 0, 0, 64_970.22, 300_000, 0)],
+    rates=(124, 29, 500),
+    policy=_SEHI_WITNESS_POLICY | {"include_hi": True, "half_seca_deduction": False},
+)
+# HI on with no OASDI room: the whole gross draw bears HI and is in line 5.
+@example(
+    rows=[(40_000, 0, 0, 64_970.22, 300_000, 0)],
+    rates=(124, 29, 500),
+    policy=_SEHI_WITNESS_POLICY | {"include_hi": True},
+)
+# HI on with 13,060 of OASDI room: line 5 still holds the whole gross draw,
+# not just the 14,141.85 the OASDI tax reaches.
+@example(
+    rows=[(40_000, 0, 0, 64_970.22, 150_000, 0)],
+    rates=(124, 29, 500),
+    policy=_SEHI_WITNESS_POLICY | {"include_hi": True},
+)
+# A half phase-in with HI off: line 5 counts the same half line 7 taxes.
+@example(
+    rows=SEHI_HAND_CASE,
+    rates=(124, 29, 500),
+    policy=_SEHI_WITNESS_POLICY | {"phase_in_share": 0.5},
+)
+def test_generated_sehi_limit_counts_seca_taxed_draw_in_line_5(
+    reform_variables, rows, rates, policy
+):
+    """Form 7206 lines 4-13 with the SECA-taxed draw profits in line 5."""
+    inputs = _sehi_inputs(rows)
+    policy = dict(**_policy_rates(rates), **policy)
+    enabled = _calculate(reform_variables, _parameters(**policy), inputs)
+    # Main's formula on the same reformed SE tax omits the draw from line 5.
+    main = _calculate(
+        BASELINE_VARIABLES,
+        _parameters(**policy),
+        {
+            **inputs,
+            "self_employment_tax_ald_person": enabled["self_employment_tax_ald_person"],
+        },
+        [SEHI_LIMIT],
+    )
+    # Line 5's draw term from the rule: the gross draw profits that bear
+    # SECA, counted only when that SECA is in line 7's deductible SE tax.
+    # With HI on the whole gross draw bears SECA; with HI off only the part
+    # whose net earnings fit in the OASDI room left by wages and existing SE.
+    gross = enabled["owners_draw_gross"]
+    factor = 1 - policy["employer_share"] * (policy["oasdi_rate"] + policy["hi_rate"])
+    if policy["room_cap_basis"] == 1:
+        room = np.inf
+    else:
+        room = np.maximum(
+            0,
+            policy["cap"]
+            - enabled["taxable_earnings_for_social_security"]
+            - enabled["social_security_taxable_self_employment_income"],
+        )
+    seca_taxed_draw = (
+        gross if policy["include_hi"] else np.minimum(gross * factor, room) / factor
+    )
+    draw_term = seca_taxed_draw if policy["half_seca_deduction"] else 0 * gross
+    line_4 = np.maximum(0, inputs["self_employment_income"])
+    line_5 = (
+        line_4
+        + np.maximum(0, inputs["farm_operations_income"])
+        + np.maximum(0, inputs["partnership_self_employment_net_earnings"])
+        + draw_term
+    )
+    share = np.divide(line_4, line_5, out=np.zeros_like(line_5), where=line_5 > 0)
+    plan_share_of_se_tax = enabled["self_employment_tax_ald_person"] * share
+    pension = inputs["self_employed_pension_contribution_ald_person"]
+    limit = enabled[SEHI_LIMIT]
+    np.testing.assert_allclose(
+        limit,
+        np.maximum(0, line_4 - plan_share_of_se_tax - pension),
+        rtol=1e-9,
+        atol=1e-6,
+    )
+    # Checks against main's separately computed formula: a draw in line 5
+    # can only lower line 6, and a draw term of zero leaves main's limit.
+    assert np.all(limit >= main[SEHI_LIMIT] - 1e-6)
+    no_draw_term = draw_term == 0
+    np.testing.assert_allclose(
+        limit[no_draw_term], main[SEHI_LIMIT][no_draw_term], atol=1e-6
+    )
+
+
 @contextmanager
 def _paused_collection():
     """Pause automatic collection, then restore the setting found on entry."""