One of several proposed national health insurance plans which are designed to encourage the voluntary purchase of qualified private health insurance policies by granting tax credits against personal income taxes to finance, in part or in whole, the premium cost of such plans. In addition, the proposal would provide for the Federal payment of premiums for qualified policies for poor individuals or families with no tax liability. Originally proposed by the American Medical Association, it is still sponsored by some Members of Congress although the AMA now sponsors another approach.