A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for high deductible health plans for uninsured individuals.

Amends the Internal Revenue Code to allow low and moderate income taxpayers without health insurance a refundable tax credit for 90% of the cost of high deductible health insurance (up to $3,000) to provide coverage for the taxpayer, the taxpayer's spouse, and dependents.

Directs the Secretary of the Treasury to establish a program for making advance payment of tax credit amounts to health insurance providers.