I believe that there are substantial advantages to a schedule of tax credits rather than deductions. The value of the tax subsidy for health insurance or health expenses should not vary regressively according to one's tax bracket, which would be the case with a deduction as it now is with the employment-based exclusion. Individual and family credits capped at something like the regional cost of a basic policy would do the trick and create equity of treatment. I do also think it necessary to make provision for refundable credits for those with little or no income tax liability.