To amend the Internal Revenue Code of 1986 to provide a full, permanent deduction for health insurance costs of self-employed individuals.

Amends the 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 June 30, 1992).