Individuals not enrolled in public or private health plans would be eligible for a tax credit up to $3,000 if President Bush’s proposal is adopted.

The offering would most affect about 30 million Americans under 65 and who make less than $30,000. Individuals and families earning more than $30,000 would receive lesser benefits.

The offering is another step in the administration’s efforts to reform healthcare offerings that started with Health Savings Accounts (HSAs).

Details of the proposed tax break included in Bush's $2.5 trillion budget proposal are on their way to Congress and were provided early by Health and Human Services Department officials.

"This is not about saving money, it's about expanding coverage to more people," Health and Human Services Secretary Mike O. Leavitt told CNN on Friday. Agency officials repeated the phrase at least a dozen times during a press briefing earlier in the day.

The Treasury Department suggested the tax credit, which could help ease the Medicaid burden on states, said Bill Pierce, an HHS spokesman. Insurance bought with the tax credit could become attractive for some people if states tighten rules on Medicaid eligibility or cap benefits.

Mark McClellan, administrator of the Centers for Medicare and Medicaid Services, said Bush's budget will not propose capping per-person benefits, but he refused to rule it out if others - Congress or governors, for example - favor it.

Officials estimated the credit would cost the Treasury $74 billion in tax revenues over a decade.