Capping the health insurance tax exclusion—The consequences vary greatly across states and regions
By Elise Gould,
June 11, 2009

June 11, 2009 | EPI Briefing Paper #237

Capping the health insurance tax exclusion
The consequences vary greatly across states and regions

by Elise Gould

Under current law, employer contributions to health insurance premiums are excluded, without limit, from workers’ taxable income. Proposals to end or cap this tax exclusion are emerging in the discussions of how to pay for health care reform. This EPI Briefing Paper looks at how cross-state variations in health costs change the likelihood of being directly affected by a tax cap.

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