A bill to amend the Internal Revenue Code of 1986 to extend for 5 years, and increase the amount of, the deduction for health insurance for self-employed individuals.

Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) extend the deduction through 1994 (under current law it will expire after tax year 1989); and (2) increase the allowable deduction from 25 percent to 100 percent.