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This thesis deals with the basic moments in the U.S. health care reform. The theoretical part is based on the concept of health as human capital, as a factor of labor productivity. The rate of depreciation of health capital is closely associated with age and grows throughout the life cycle. In the U.S. is currently more than 46 million people uninsured and their access to health care is very limited. U.S. health care system is a highly cost, total expenditure exceeded 16 percent of GDP. Based on various calculations, the thesis describes assumed purposes of reform in terms of health coverage of population, share of private and public spending, additional insurance, etc. The thesis also deals with a reduction in price elasticity of demand for health care in context of increasing the number of insured persons. Theoretically justifies a possibility of moral hazard at participating elementary subjects.