I think what we are talking about are Health Savings Accounts (HSA) which seem backwards to me in concept. In order to have a tax exempt HSA and save for health care costs, we have to have health care insurance first. The people that need to have HSA benefits the most are those without medical insurance and they do not qualify - go figure.
Let's call HSAs what they are - a possible strategy for people with health insurance to sock more money away tax free. May help those with money, does nothing to help people that can not afford health insurance.
If interested in health care funding and policy discussions, I invite you to visit www.HCTalk.com
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