To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of 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) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent (under current law it will not apply to tax years after June 30, 1992).