Health Insurance Cost and Coverage : Tax System Approaches

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Explains changes in the Federal Internal Revenue Code under consideration in the 104th Congress to contain health care costs or promote financial access to insurance coverage and medical services. ...

Explains changes in the Federal Internal Revenue Code under consideration in the 104th Congress to contain health care costs or promote financial access to insurance coverage and medical services. Reviews approaches in the form of new deductions, credits, or modifications of the tax treatment of employer contributions for employee health insurance.

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