The federal government will create a Health Care Oversight Agency with 1 representative from each state and employees with all necessary skills. The president will appoint the director after the first year following a presidential election if a 9-year tenure has transpired. The appointment will be for minimum 9 years but the director can resign at any time. In matters of health care, the oversight agency would have the authority to fine, or otherwise punish state elected officials, their appointees, agencies, and private corporations with congressional approval (a simple majority vote). Each state would be required to provide universal health care for its residents paid through a payroll tax. Having 50 different plans would filter out the good from the bad with the better plans being adopted, if desired, by all. Private and/or public supported plans would be allowed. In essence 50 plans meeting the requirements of the federal government, but the means to achieve it not regulated in any manner Each state would be required to provide universal health care for its residents paid for via a payroll tax of 3% of total income (0 deductions). All individuals including federal employees, elected officials and appointees, will be covered via the health plan provided by the state they reside in. Certain individuals, because of the position they hold may be entitled to extraordinary care, but only during their tenure. To limit misuse of benefits each individual of age would be taxed if employed and, on January 1, be able to draw from their state provided health account of $3000.00. All health expenses would be drawn from the account. Unused funds would be paid to the individual at years end. If the account is depleted, the individual continues to have full paid coverage. State maximum coverage would be limited to $75,000 per year averaged over 5 years. Anyone may increase coverage via a private plan, but the tax obligation is universal. A state may petition the oversight agency to have the federal government assume expenses for a specific individual incurring huge expenses, or for natural or man-made catastrophes. The oversight committee may meet in closed session to decide such matters, with appropriate congressional review. Employers are relieved of most obligations re: health care. Employer provided health care plans would be considered taxable income. Those enjoying company paid for benefits such as spas, gyms and exercise rooms and the like would have the value of the benefit added to their taxable income. Employers would reimburse the state(s) for health expenses incurred from occupational hazards whether accidental or through exposure to hazardous conditions. Arbitration is via the oversight agency. States must negotiate drug costs with the manufacturers. States may join together to maximize their purchasing power but only to the extent the combined population does not exceed that of the most populous state (promote diversified methods). All those under 18 years of age would be provided free care thus isolating most of the burden from the parents. Parents would have their health accounts increased per child by $250.00 ($500.00 signal parent). Individuals caring for elderly family members will have their health accounts increased by $500.00. Those under 18 would not be taxed if working. Indigent, infirm and unemployed individuals would remain covered but would need to have their status investigated periodically. They would have less flexibility in health care decisions. Military personal, after discharge will have their health care needs provided by the state they reside in. but will have 1/3 the tax obligation. Those put at risk via combat or other circumstances will have no tax obligation. The military will continue to provide the unique facilities and personal to attend the needs of health-impaired combatants. That part of the military budget relegated to the health care and the maintenance of unneeded facilities will be reduced proportionally to the degree the states assume the cost. As a consequence of their vocation, police officers, firefighters, and other public service individuals may incur greater risk to their health. Their tax obligation will be reduced 0.1% per year of service. The individual state will not be allowed to determine the vocation that permits reducing the tax obligation. The determination will be made by the oversight agency in closed session and needs no congressional approval.