Specifically, to equalize tax treatment of
health insurance, he assumed that premiums for individual market
insurance can be deducted from income on an "above the line" basis, meaning a deduction available to all, not just those who itemize taxes.
Almost 18 million children younger than 19 years are estimated to be uninsured by 2022 under Romney's plan, compared with 6 million under President Barack Obama's plan to implement the law.