Introduced by Rep. Paul Broun (R-GA), a medical doctor, the bill contains common sense reforms that would put patients in control of their health care. The OPTION Act is a clear and simple bill that would restore health care freedom. 

The bill:

--Makes all health care expenditures, including health insurance, fully tax deductible. 

--Expands and strengthens patient-friendly Health Savings Accounts (HSAs).

--Allows consumers to purchase health insurance across state lines.

--Allows small businesses to band together to obtain lower health insurance rates through Association Health Plans (AHPs).

--Converts Medicare from an old-fashioned “socialized medicine” system into a simple, modern, high-quality “premium support” system.

--Permits individuals opt out of Medicare if they wish. 

--Reforms the EMTALA mandate burden on overcrowded hospital emergency rooms.