a dollar-for-dollar tax credit that permits consumers to purchase "negative outcomes" insurance prior to undergoing surgery or other serious medical treatments. Negative outcomes insurance is designed to guarantee that those harmed receive fair compensation, while reducing the burden of costly malpractice litigation on the health care system. Patients receive this insurance payout without having to endure lengthy lawsuits, and without having to give away a large portion of their award to a trial lawyer. This also drastically reduces the costs imposed on physicians and hospitals by malpractice litigation. Under HR 3076, individuals who pay taxes can purchase negative outcomes insurance at essentially no cost. H.R. 3077 creates a $500 per child tax credit for medical expenses and prescription drugs that are not reimbursed by insurance. It also creates a $3,000 tax credit for dependent children with terminal illnesses, cancer, or disabilities. H.R. 3078 waives the employee portion of Social Security payroll taxes (or self-employment taxes) for individuals with documented serious illnesses or cancer. It also suspends Social Security taxes for primary caregivers with a sick spouse or child. Paul voted for the Medicare Prescription Drug Price Negotiation Act, which would allow the government to negotiate with pharmaceutical companies to get the best price for drugs provided in the Medicare Part D prescription drug program. Rep. Paul believes that the more government interference in medicine, the higher prices rise and the less efficient care becomes. He points to how many people today are upset with the HMO system, but few people realize that HMOs came about because of federal mandate in 1973. He also points to the 1974 ERISA law that grants tax benefits to employers for providing insurance but not individuals; he prefers a system which grants tax credits to individuals. He supports the U.S. converting to a free market health care system, saying in an interview on New Hampshire NPR that the present system is akin to a "corporatist-fascist" system which keeps prices high. He says that in industries with freer markets prices go down due to technological innovation, but because of the corporatist system, this is prevented from happening in health care. He opposes socialized health care promoted by Democrats as being harmful because they lead to bigger and less efficient government. Paul has said that although he prefers tax credits to socialized medicine, he would be willing to "prop up" the current systems of Medicare and Medicaid