H.R. 110, introduced by Rep. Tom Davis, R-Va., and 28 co-sponsors, would allow active-duty troops as well as federal and military retirees to pay health insurance premiums with pre-tax dollars. Federal civilian employees already have this premium conversion benefit. The plan could save troops and retirees as much as $820 a year, according to government estimates. However, unless more co-sponsors sign on, passage is not considered likely because of the estimated $12-billion lost tax revenue over 10 years.