To amend the Internal Revenue Code of 1986 to allow a deduction for premiums for high deductible health plans required with respect to health savings accounts.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a deduction from gross income for premiums paid under a high deductible health plan by an individual eligible for a deduction for amounts paid into a health savings account, for months when such taxpayer is not covered under any other plan.…