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

Description

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.

Creation Information

Lyke, Bob November 21, 2008.

Context

This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 197 times . More information about this report can be viewed below.

Who

People and organizations associated with either the creation of this report or its content.

Author

Publisher

Provided By

UNT Libraries Government Documents Department

Serving as both a federal and a state depository library, the UNT Libraries Government Documents Department maintains millions of items in a variety of formats. The department is a member of the FDLP Content Partnerships Program and an Affiliated Archive of the National Archives.

About | Browse this Partner

Contact Us

Corrections Questions

What

Descriptive information to help identify this report. Follow the links below to find similar items on the Digital Library.

Description

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.

Language

Item Type

Identifier

Unique identifying numbers for this report in the Digital Library or other systems.

Collections

This report is part of the following collection of related materials.

Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

About | Browse this Collection

What responsibilities do I have when using this report?

Digital Files

When

Dates and time periods associated with this report.

Creation Date

  • November 21, 2008

Added to The UNT Digital Library

  • July 7, 2010, 5:39 p.m.

Description Last Updated

  • Feb. 13, 2017, 12:52 p.m.

Usage Statistics

When was this report last used?

Yesterday: 0
Past 30 days: 1
Total Uses: 197
More Statistics

Interact With This Report

Here are some suggestions for what to do next.

PDF Version Also Available for Download.

Citations, Rights, Re-Use

Lyke, Bob. The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate, report, November 21, 2008; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc26302/: accessed July 22, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.