; limitations. . 804. Limitation on jurisdiction (a) Chapter 85 of title 28, United States Code, is amended by adding at the end thereof the following new section and renumbering any appropriate section accordingly: 1370. Limitations on jurisdiction Notwithstanding any other provision of law, the district courts shall not have jurisdiction of any case or question which the Supreme Court does not have jurisdiction to review under section 1261 of this title. . (b) The section analysis at the beginning of chapter 85 of title 28 is amended by adding at the end thereof the following new item: 1370. Limitations on jurisdiction. . 805. Effective date The provisions of this title shall take effect immediately upon enactment. 806. Severability If any provision of this title or the application thereof to any person or circumstance is judicially determined to be invalid, the validity of the remainder of the Act and the application of such provision to other persons and circumstances shall not be affected by such determination. IX Tax Free Health Insurance 901. Short title This title may be cited as the Tax Free Health Insurance Act of 2020 . 902. Deduction for premiums for health insurance (a) In general Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: 224. Deduction for premiums for health insurance In the case of an individual, there shall be allowed as a deduction to the taxpayer for the taxable year amounts paid by the taxpayer for insurance which constitutes medical care (as defined in section 213(d)) for the taxpayer and the taxpayer’s spouse and dependents. No amount shall be taken into account under the preceding sentence if a deduction or credit is allowed for such amount under this chapter or to any other taxpayer. . (b) Deduction allowed whether or not individual itemizes other deductions Subsection (a) of section 62 of such Code is amended by inserting before the last