Republican presidential candidate John McCain’s health-care proposal begins with a refundable tax credit of up to $2,500 for individuals and $5,000 for families for purchasing health insurance, according to his campaign Web site.

However, the candidate would require that workers pay taxes on their health benefits from their employers, according to the Kaiser Family Foundation.

At a small business summit, the senator said, "I believe that the best way to help small businesses and employers afford health care is not to increase government control of health care but to bring the rising cost of care under control and give people the option of having personal, portable health insurance."

McCain would let people buy insurance across state lines, which the campaign says would increase competition to improve the quality of care, better suit people’s needs, and lower prices.

Unlike his opponent, Barack Obama, McCain has said that he does not support any federal mandates for coverage of children or adults.

For those who are being denied private medical coverage because of pre-existing conditions, McCain supports creating a federal Guaranteed Access Plan. He supports providing federal aid to state pools for such people.

He said during the presidential debates that he supports walk-in medical clinics and community health centers to help deal with health care costs.

According to McCain’s top domestic policy adviser, his health-care plan could cost the federal government between $7 billion and $10 billion.

McCain has also said he supports malpractice reform and putting medical health records online to reduce medical errors.

Both Obama and McCain support re-importing drugs from foreign countries, according to a Reuters report.