Cool, it sounds like we all agree about the self-employment taxes. That's already a win.
If this also allows us to pay for other qualified expenses, like HRAs already do currently, then what we have is straight up tax free healthcare expenses. Which would be pretty incredible.
Thought experiment #1: can I hire my wife to make me pancakes in the morning, then we use all of her pancake earnings to pay for the co-pays from my employer coverage?
Thought experiment #2: can I use an HRA to pay for premiums of an HSA-enabled health plan?
Someone at the IRS is going to have a fun time making sense of all this and update Pub 969...