To amend the Internal Revenue Code of 1986 to increase to 100 percent the amount of health insurance costs which may be deducted by self-employed individuals and to make such deduction permanent.

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. (Under current law it will expire after December 31, 1991.)