In 1942 President Franklin D. Roosevelt signed an executive order known as the War Stabilization Act in an effort to control the economy during World War 2. This act gave the National War Labor Board complete control over wage rates and forbade any increases or decreases in employee's wages unless authorized by the Board. To compete for scarce workers, employers began looking for other ways to increase compensation for their employees, and thus was born the employer-sponsored health plan. More than 80 years later, it is still common practice for both government and industry to offer health insurance as a tax-free benefit to employees, and since it's always advantageous to structure as much compensation as possible to be tax-exempt, health plans today are no longer offered as "insurance" policies against catastrophic illnesses or injury, but rather as "comprehensive" health plans that cover all health care costs conceivable. Of course, people live a lot longer today than they did in the 1940's and while money is a limited resource, science is not. Consequently, comprehensive health care plans have become increasingly unaffordable for most American's who are not fortunate enough to receive health benefits at work. Numerous government healthcare programs have been legislated over the past several decades including, but not limited to Medicare, Medicaid and most recently, the Affordable Care Act. Additionally, there are numerous tax code provisions related to health care and they will be the focus of this research assignment. In approximately one thousand words (2 typed, single-spaced pages), list and explain several tax code provisions relating to personal health care expenses. These may include tax deductions, tax credits and/or tax exemptions, etc. Be sure to list primary sources of tax law (ie. Code sections, treasury regulations, etc.) Also indicate whether a deduction is for AGI or from AGI and if it applies to employees only, self-employed individuals only or both.