• Brings greater fairness to the tax code by extending tax savings to those who

currently do not have employer-provided insurance but purchase health insurance on

their own. This provision would provide an “above the line” deduction that is equal

to the cost of an individual’s or family’s insurance premiums.

• Provides immediate substantial financial assistance, through new refundable and

advanceable tax credits, to low- and modest-income Americans.

• Recognizes that many Americans who have not yet hit retirement age but may be

changing jobs or have lost a job often face higher health care costs. To help those

aged 55 to 64, the plan increases support for pre- and early-retirees with low- and

modest-incomes.

• Recognizes that one of the largest obstacles for many small businesses when it comes to

retaining current employees or creating new jobs is the cost of health insurance. The

plan allows states, small businesses, associations, and other organizations to band

together and offer health insurance at lower costs.

• Implements comprehensive medical liability reform that will reduce costly,

unnecessary defensive medicine practiced by doctors trying to protect themselves

from overzealous trial lawyers.

• Provides Medicare and Medicaid with additional authority and resources to stop

waste, fraud, and abuse that costs taxpayers billions of dollars every year.

• Creates incentives to save now for future and long-term health care needs by

improving health savings accounts and flexible spending arrangements as well as

creating new tax benefits to offset the cost of long-term care premiums.

• Gives financial help to caregivers who provide in-home care for a loved one.

• Makes it easier for Americans to keep health care coverage regardless of a change in

or loss of a job.

• Encourages states to create a Universal Access Program by establishing and/or

reforming existing programs to guarantee all Americans, regardless of pre-existing

conditions or past illnesses, have access to affordable coverage.

• Strengthens employer-provided health coverage by helping the 10 million uninsured

Americans who are eligible, but not enrolled in, an employer-sponsored plan get

health care coverage. The plan does this by encouraging employers to move to optout,

rather than opt-in rules.

• Helps employers offer health care coverage to their workers by reducing their

administrative costs through a new small business tax credit.

• Recognizes that not all high school and college graduates are able to find a job that

offers health care coverage after graduation. By allowing dependents to remain on

their parents’ health policies up to the age of 25, the number of uninsured Americans

could be reduced by up to 7 million.

• Provides flexibility to Medicaid and SCHIP beneficiaries by allowing them to apply

the value of their benefit to a health plan that better meets their needs than the onesize-

fits-all government program.

• Promotes prevention and wellness by giving employers and insurers greater flexibility

to financially reward employees who seek to achieve or maintain a healthy weight,

quit smoking, and manage chronic illnesses like diabetes.

• Rewards high-quality care, instead of encouraging health care providers to order more

and unnecessary services.

• Uses new and innovative treatment programs to better coordinate care between health

care providers, ensuring that those with chronic disease receive the care they need and

do not continue to fall through the cracks.

• Encourages the creation of health plan finders to provide patients with the tools to

easily find the right health plan that best meets their needs.

• Gives patients access to health care information so that they can identify and select

health care providers who deliver high-quality care at a lower cost.

• Makes health care more convenient by eliminating bureaucratic red tape to expand

access to Community Health Centers that are so critical to underserved areas, both in

large cities and in rural America.

• Encourages home care and independence for patients rather than forcing individuals

into institutionalized settings.

• Promotes seniors' access to the doctors they need by modernizing Medicare

reimbursements.

• Provides incentives to physicians who enter the field of primary care, helping to

ensure all Americans have access to the doctors they need.