To amend the Internal Revenue Code of 1986 to increase the deduction for 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 increase the allowable deduction from 30 percent to the applicable percentage (30 percent beginning in 1996, 1997, or 1998 and 50 percent in 1999 and 100 percent in 2000 or thereafter).