To amend the Internal Revenue Code of 1986 to restore the 25 percent deduction for the health insurance costs of self-employed individuals for 1994 and to provide a 100 percent deduction for such costs beginning in 1995.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to make the deduction for health insurance costs of self-employed individuals permanent. Increases such 25 percent deduction to 100 percent for years after December 31, 1994.…