To amend the Internal Revenue Code of 1986 to allow a deduction for health insurance costs of eligible retirees.

Bridge to Medicare Act of 2018 This bill amends the Internal Revenue Code to allow certain retirees a tax deduction for health insurance premiums paid for a plan offered in the individual market. The deduction applies to individuals who: (1) have no earned income, (2) are not eligible for certain Medicare benefits, and (3) are not eligible for a premium assistance tax credit to purchase insurance on an exchange established under the Patient Protection and Affordable Care Act.