1. This preferential tax treatment makes so much sense, as it always has. Government allows a tax exclusion for medical premiums and for out-of-pocket medical, Rx, dental and vision costs. For most illnesses, the first course of treatment is self-medication. In fact, studies have shown that as much as 85% of all illness is treated by the patients themselves (think headache, muscle ache, seasonal allergies, flu, sore throat, etc.) rather than through the more expensive, more intensive medical care delivery system. Extending the tax benefits to self-medication encourages more self-treatment and eliminates a burden on both health care costs and the area of the delivery system most strained (primary care).