BS. Already, good insurance plans hit the 7.5k/15k limit (remember, the part nominally paid for by your employer counts). In a few years, inflation will push any insurance worth having over that limit.
This is just another tax increase.
The idea of treating self-obtained and employer-obtained insurance identically has merit, but should be balanced with spending cuts, not new taxes.
Well wait a minute. There is no evidence of that. And if one doesn't limit the tax free nature of that benefit, how do you want to make this tax cut revenue neutral to limit impact on the deficit?