To amend the Internal Revenue Code of 1986 to allow the deduction for contributions to medical savings accounts, and the deduction for health insurance costs, to employees of small employers that do not offer any group health plan to their employees.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit limited deductions, to employees of small employers not offering any group health plan, for: (1) contributions to medical savings accounts; and (2) health insurance costs.…