To amend the Internal Revenue Code of 1986 to restore and increase tax deduction for the health insurance costs of self-employed individuals.

[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; and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1998 and thereafter.…