Federal legislation that improves access to health insurance when changing jobs by restricting certain preexisting condition limitations, and guarantees availability and renew ability of health insurance coverage for all employers regardless of claims experience or business size. The law also increases the health insurance deduction for the self-employed provides tax incentives for purchase of long-term care insurance, and establishes medical saving accounts (MSAs), which provide for tax-deductible contributions to accounts to cover medical expenses.

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