Health Care Accessibility Expansion Act of 1993

[AI summary unavailable — showing source text] Health Care Accessibility Expansion Act of 1993 - Amends the Internal Revenue Code to: (1) increase the allowable deduction for health insurance costs of self-employed individuals from 25 percent to 100 percent; and (2) make the deduction permanent. Allows a tax credit for a medical practitioner who commences a medical practice in a rural area. Allows such credit for the year such commencement occurs and the four succeeding taxable years. Limits such credit to $5,000. Requires the taxpayer to practice medicine in the rural area for at least nine months in a taxable year. Allows a deduction on medical education loan interest of a physician which accrues while the physician is living in and providing medical care to residents of a rural area. Allows individuals a tax deduction for contributions made to a medical care savings account established for the benefit of an eligible individual. Defines an eligible individual as: (1) one who is not covered by an employer-provided group health plan; or (2) one who is covered by such a plan which is a qualified catastrophic coverage health plan and is not covered by any other health plan. Exempts such accounts from taxation. Allows such deducti…