The second central element-in the Heritage proposal is a two-way commit ment between government and citizen. Under this social contract, the fed eral government would agree to make it financially possible, through refund able tax benefits or in some cases by providing access to public-sector health programs, for every American family to purchase at least a basic package of 3 Butler and Haislmaier, op. cit 6 medic a l care, including catastrophic insurance. In return, government would require, by law every head of household to acquire at least a basic health plan for his or her family.Thus there would be mandated coverage under the Heritage proposal, but the mandate w ould apply to the family head, who is the appropriate person to shoulder the primary responsibility for the familys health needs, rather than employers, who are not EFFECTS OF THE HERlTAGE.PROPOSAL By no longer restricting tax relief for medical care to e m ployer-provided plans, and by restructuring tax assistance to help those Americans most in need, the Heritage proposal significantly would improve the American health system. Among the most important effects 1)Good health care not dependent on employers. E mployees would be able to acquire health coverage for their families, and obtain government tax help to pay for it, wherever they happen to work. Casual or part-time workers, em ployees of small firms, or dependents of workers those who comprise a major s h are of the uninsured -would receive a refundable tax credit based on health costs compared with income exactly the same form of govern ment assistance to buy health services as Americans working in large firms Thus the Heritage proposal would solve much o f the current uninsurance problem.