Comprehensive Health Care Reform Act of 2003

Comprehensive Health Care Reform Act of 2003 - Amends the Internal Revenue Code to: (1) allow a limited tax credit for medical insurance; (2) set forth that a plan or other arrangement shall not cease to count as a cafeteria plan solely because qualified benefits under such plan include a health flexible spending arrangement under which not more than $500 of unused health benefits may be carried forward to the next year of such arrangement or paid to or on behalf of an employee as compensation from employment; (3) provide for (among other things), with respect to Archer Medical Savings Accounts, repealing limitations on the amount that may be contributed, repealing limitations on the number of such accounts, and expanding the availability of such accounts beyond employees of small employers and the self-employed; and (4) repeal the 7.5 percent threshold on the medical expense deduction.