To amend the Internal Revenue Code of 1986 to make permanent, and to increase to 100 percent, the deduction of self-employed individuals for health insurance costs.

Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent (currently, it will expire after tax year 1989).