You can read this...or allow me to summarize:
1. Don't get sick.
2. Here's a tax break that will not help you one iota, because you can't afford health insurance in the first place.
3. Let me make sure your employer takes away your HMO, which is sadly all you have -- voila! now you don't even have that.
4. Now, divorce your spouse and look to marry a rich person -- worked for me.