Section 106 is not a document, it is the tax code dealing with employee health contributions.
No, you cannot reduce your taxable income by the amounts of the premiums withheld from your pension to pay for your employer sponsored health insurance. If you were still working and receiving a W2 and a weekly paycheck your box 1 wages would be reduced by the amount you contributed to your insurance premiums.
Since you are retired and no longer receive a W2, the only way to get a deduction for your insurance premiums is to itemize your return. Since you say you do not qualify for the Itemized Deduction, I am assuming this is because your mortgage interest, state and local taxes, medical insurance and expenses in excess of 7.5% of your AGI and charitable donations do no add up to more than $25,900 (if you are married filing a joint return). If this is the case, you are correct when you say, you will not get any type of tax benefits from paying your health insurance premiums.
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