To amend the Internal Revenue Code of 1986 to extend the deduction for health insurance costs of self-employed individuals for an indefinite period, and to increase the amount of such deduction.

[AI summary unavailable — showing source text] Amends Internal Revenue Code provisions governing the income tax deduction for the health insurance costs of self-employed individuals to: (1) make the deduction permanent (under current law it will expire after tax year 1991); and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1994 and thereafter.…