Health care reform would be better financed through a business income tax (essentially an invisible payroll tax), ending the exclusion of labor costs and including all types of firms, not just corporations. There should also be offsetting credits for employer provided insurance - which should be limited as credits and not exclusions as under current law. To save costs, and to get GOP votes, a more cohesive blend of high deductible insurance, health savings accounts and flexible spending accounts should be crafted. These accounts should be accessible with one "Health Security Card" and should require no receipt validation (which is burdensome). A portion of flexible spending - which functions as a medical line of credit because you can use all the value before it accumulates - should be retainable for the next year and the total contributions to the high deductible insurance, HSA and Flexible spending should be capped at the cost of Comprehensive Insurance (including expected copays). Such a system will incentivize cost savings as users quickly figure out that they can keep their money if they don't overuse care. If they chose to use optional care services, they pay, as is their right. The menu of what is optional can be expanded into non-traditional medicine (accupuncture, massage therapy, etc.) and can include those services that some sponsors won't fund (for example, family planning services and fertility services for employees of the Catholic Church). As the roll over balance goes up, the flexible spending goes down and people realize higher incomes. This will push down health care costs as excess demand is taken out of the system. Also, it helps the baby boomers build up a cushion of health savings for later in life care.