To amend the Internal Revenue Code of 1986 to increase the health insurance tax deduction 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 increase the allowable deduction from 25 percent to 100 percent (50 percent beginning in 1997 or 1998 and 75 percent beginning in 1999 or 2000).

Declares amounts paid into tax-exempt multiple employer health plans as amounts paid for medical care insurance.