A bill to amend the Internal Revenue Code of 1986 to allow a tax credit for certain employer-provided retiree health care coverage, and for other purposes.

Amends the Internal Revenue Code to allow employers eligible for the tax deduction for income attributable to domestic production activities a tax credit for 10% of the health care expenses of retired employee between age 55 and 66 who are not Medicare-eligible. Terminates such tax credit after 2009.