TAXES -- President Clinton's health care reform plan would permit the terminally ill to receive life insurance death benefits tax-free if they have less than a year to live.
The tax benefit is one of dozens of tax changes in the president's health proposal detailed by the Treasury yesterday. Among other tax changes envisioned:
* Doctors practicing in under-served rural and inner city areas would get a $1,000 per month tax credit. Nurses, midwives and physicians' assistants practicing in those areas would get a $500 per month tax credit.
* Disabled or seriously ill people will be able to exclude $150 per day from their taxable income for benefits paid under long-term care policies.
* The self-employed will be able to deduct 100 percent of the cost of health insurance.
* Starting in 2003, the value of supplemental benefits above the basic health plan available to all Americans will be taxed as income to the employee.
* All state and local government employees will have to pay Medicare payroll taxes as of October 1995.
* Employer contributions to medical 401(h) pension plans will stop as of Jan. 1, 1995.
SICK DISKS -- Were the computer disks the White House handed out with the 1,342-page Clinton health plan infected by a virus that flashes a "legalize marijuana" message?
That rumor swept Washington yesterday after a business news service reported that such a virus turned up on the computer disks it got from the White House.
However, that appears to be the only reported sickness among the 1,000 sets of two, 3 1/2 -inch computer disks that the White House ordered from a Virginia firm.