Health Care Accessibility Expansion Act of 1993

Health Care Accessibility Expansion Act of 1993 - Amends the Internal Revenue Code to: (1) increase the allowable deduction for health insurance costs of self-employed individuals from 25 percent to 100 percent; and (2) make the deduction permanent. Allows a tax credit for a medical practitioner who commences a medical practice in a rural area. Allows such credit for the year such commencement occurs and the four succeeding taxable years. Limits such credit to $5,000. Requires the taxpayer to practice medicine in the rural area for at least nine months in a taxable year. Allows a deduction on medical education loan interest of a physician which accrues while the physician is living in and providing medical care to residents of a rural area. Allows individuals a tax deduction for contributions made to a medical care savings account established for the benefit of an eligible individual. Defines an eligible individual as: (1) one who is not covered by an employer-provided group health plan; or (2) one who is covered by such a plan which is a qualified catastrophic coverage health plan and is not covered by any other health plan. Exempts such accounts from taxation. Allows such deduction in arriving at adjusted gross income. Establishes an excise tax for excess contributions to medical care savings accounts and makes such accounts subject to the tax on prohibited transactions. Allows the transfer of unused amounts in flexible spending accounts of cafeteria plans to medical savings accounts. Establishes a program under which eligible participants in medical savings accounts may obtain health insurance vouchers to make payments for qualified medical expenses. Allows a tax credit for the amount of such vouchers. Declares that it shall not be considered a violation of antitrust laws for hospitals to jointly undertake the purchasing, contracting for, or sharing of high technology equipment and services. Amends the Public Health Service Act to require demonstration projects to assist hospitals in acquiring and sharing such equipment and services. Authorizes appropriations for FY 1993 through 1996 for such projects.