Federal Tax Incentives For Health Insurance -- PDF version Part 1 of 1 (682kb) is available online
By Allegra N. Kim (CRB-07-002 , March 2007)
The federal government encourages health insurance coverage mainly through incentives in the Internal Revenue Code. These federal tax incentives for individuals and employers have played an important role in determining who has health insurance and characteristics of that insurance. As policymakers seek to reduce the number of uninsured, it is necessary to understand federal tax incentives and their effects on health insurance coverage. This report briefly describes federal tax incentives for health insurance and their combined implications for costs and coverage.
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