1.   In a new twist, the commission recommended allowing individuals to deduct their payroll taxes for Social Security and Medicare taxes from their income as businesses do now.

2.   In addition, the measure would allow self-employed individuals to deduct the full cost of their health insurance from their income taxes, effective immediately.

3.   Since then, an individual could only deduct the amount he or she originally paid for the stock.

4.   The Gramm amendment would also allow self-employed individuals to deduct the entire cost of health insurance.

5.   Under that program, individuals can deduct thousands of dollars from their state taxable income by putting the money in a special savings account to pay for college.