I’m with Jeff Jacoby:

De-linking medical insurance from employment is the key to reforming healthcare in the United States. McCain proposes to accomplish that by taking the tax deduction away from employers and giving it to employees. With a $5,000 refundable healthcare tax credit, Americans would have a strong inducement to buy their own, more affordable, insurance, rather than relying on their employer’s plan. As millions of empowered consumers began focusing on price, price competition would flourish. And as employers’ healthcare costs declined, most of the savings would return to employees as higher wages.
For 60-plus years, a misguided tax preference for employer-sponsored health insurance has distorted America’s healthcare market. The price of that distortion has been paid in higher costs, fewer choices, and mounting anxiety. The solution is to restore market forces by fixing the tax code, and liberating Americans from an employer-based system that has made everything worse.