To amend the Internal Revenue Code of 1986 to allow a deduction for premiums for insurance which constitutes medical care.

Tax Free Health Insurance Act of 201 7 This bill amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. The bill makes the deduction available whether or not the taxpayer itemizes other deductions.