American Health Care Access Improvements Act of 1992

[AI summary unavailable — showing source text] American Health Care Access Improvements Act of 1992 - Title I: Health Care Access Improvements - Subtitle A: Health Insurance Deduction Fairness - Amends the Internal Revenue Code to make permanent and increase from 25 to 100 percent the health insurance tax deduction for the self-employed. Subtitle B: Extension of Special Treatment Rules for Medicare-Dependent, Small Rural Hospitals - Amends title XVIII (Medicare) of the Social Security Act to extend for one year special treatment rules for Medicare-dependent small rural hospitals. Subtitle C: Benefits and Services Requirements for Exemption From Tax for Hospitals - Amends the Internal Revenue Code to set forth requirements for hospitals to maintain tax-exempt status, including: (1) the provision of certain emergency medical care; (2) the acceptance of Medicaid and Medicare patients; and (3) the provision of community health centers and clinics in medically underserved areas. Title II: Insurance Availability - Requires eligible uninsured individuals to register with the Secretary of Health and Human Services for enrollment in a qualified Federal health plan. Provides for the collection of premiums through the income tax system. A…