Comprehensive Health Care Access Improvement and Cost Containment Act of 1991

[AI summary unavailable — showing source text] Comprehensive Health Care Access Improvement and Cost Containment Act of 1991 - Title I: Improving Access to Health Care - Amends the Internal Revenue Code to allow a tax credit for a percentage of qualified health insurance expenses for incomes of less than $40,000. Limits such credit to $2,500. Excludes Medicare payments and subsidized expenses from treatment as qualified expenses. Provides for the advance payment of such credit to eligible individuals. Coordinates such credit with the: (1) health insurance credit allowed in determining the earned income credit; (2) deductions for health insurance expenses of self-employed individuals; and (3) itemized deduction for medical and dental expenses. Directs the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services (Secretary), to establish a public awareness program to inform the public of the availability of the credit for health insurance expenses. Increases the deductible for health insurance costs for self-employed individuals from 25 percent to 100 percent and makes such deduction permanent. (Currently, it expires December 31, 1991.) Amends the Employee Retirement Income Security Act of 1974 t…