HIGHLIGHTS

HIGHLIGHTS
Highlights of the health-care plans offered by President Bush and Sen. John Kerry:
BUSH
UFor individuals, provides tax deduction for premiums for high-deductible insurance, when accompanied by Health Savings Accounts and tax credits for individual health insurance policies.
UFor small businesses, grants tax credits for contributions to HSAs for their employees.
UAllows small businesses to band together to form insurance plans known as Association Health Plans, exempt from state regulation.
KERRY
UExpands Medicaid and State Children's Health Insurance Program to cover all children and adults in lower-income households.
USubsidizes employers for high-cost health insurance claims; in return, employers offer coverage to all workers and pass savings from government subsidy to employees.
UCreates a smorgasbord of health plans, modeled on choices offered to federal workers, for individuals who don't have employer-sponsored coverage and small businesses.