(AP) AUSTIN — Sen. John Cornyn has retreated from earlier support for a proposal to move Americans away from health insurance provided in the workplace.

Last month, Mr. Cornyn seemed to endorse GOP presidential nominee John McCain’s proposal to tax employer-provided benefits and give families a $5,000 tax credit, a move designed in part to nudge workers to consider buying their own insurance plans.

“There’s no reason today to have health insurance policies tied to employers,” Mr. Cornyn said on Sept. 1.

On Tuesday, though, he shied away from supporting a tax on workers’ health benefits, which Mr. McCain would use to pay for the tax credits.

Mr. Cornyn said tax breaks for providing health coverage to employees should be given to sole proprietors and small business owners, not just large companies.

“I’m for expanding access to tax incentives for individuals and small businesses to provide health insurance to employees,” he said after voting early at the Travis County courthouse.

But Mr. Cornyn, a freshman Republican who is seeking a second term on Nov. 4, declined to say how he’d pay for the tax breaks.

“All of that’s going to be a matter of negotiations and tough choices,” he said.

At last month’s Republican National Convention in St. Paul, Minn., Mr. Cornyn was asked if he supported Mr. McCain’s and President Bush’s proposals to move away from employer sponsored health insurance -- and current tax preferences for large employers.

“I do,” he said, expressing concern that many people are afraid to change jobs for fear they’ll “be excluded under a pre-existing conditions clause in their new employer’s health insurance policy.”

His Democratic opponent, state Rep. Rick Noriega, swiftly attacked Mr. Cornyn for wanting to end employer-provided coverage – and “raise taxes” on middle class families.

Cornyn spokesmen responded that he opposes tax increases and didn’t necessarily agree with the size of Mr. McCain’s proposed tax credits.

On Tuesday, Mr. Cornyn said, “I think there was some misconception there and perhaps I wasn’t clear.”

On other matters, Mr. Cornyn was asked whether he could be an effective lawmaker if, as some polls suggest, Democrat Barack Obama wins the White House and Democrats win between 55 and 60 Senate seats.

“Well, there is something called the loyal opposition,” Mr. Cornyn said. He said conservative Texans will need their views advocated, though his own clout would depend on Mr. Obama’s governing style.

“It really depends on him in large part,” Mr. Cornyn said.

“If he decides to surround himself with left-leaning ideologues, he’ll have a short term and a tumultuous presidency. … If he wants to assemble a cabinet, sort of a Lincoln ‘team of rivals’ concept that [demonstrates] he’s not just going to succumb to his voting record in the Senate, which has been very hard left, … it could be a historic opportunity,” Mr. Cornyn said. “But I’m still hoping John McCain wins.”