This bill, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, would allow a deduction in computing income for a taxpayer with 50 or fewer employees that makes an employer contribution to a health savings account, as specified. The specific goal, purpose, and objective is to increase access to health care through the following: (A) Creating an incentive for small business employers to offer some health benefit they may not otherwise offer due to their exemption from the employer mandate in the Affordable Care Act. (B) Creating an incentive to increase total small business employee compensation packages via employer health savings account contributions in order to better compensate for rising health care costs.