The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

Lyke, Bob

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax exclusion;    Tax exemption;    Health insurance;    Health policy;   

RP-ID  :  RL34767
RP-ID  :  RL34767_2008Nov21

美国|英语

来源: UNT Digital Library

【 摘 要 】

Employer-provided health insurance is excluded from the determination of employees' federal income taxes, resulting in significant tax savings for many workers. The federal income tax exclusion -- the focus of this report -- is criticized for several reasons. These arguments about the exclusion merit careful consideration as Congress is starting to debate broad health care reform for the first time in 15 years. This report discusses this issue at length, including advantages and disadvantages to keeping the income tax inclusion as Congress undergoes the health policy reform process.