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Discusses existing programs and proposed legislation to expand tax benefits for health insurance, including employment-based plans, medical expense and self- employment deductions, flexible spendin...
Discusses existing programs and proposed legislation to expand tax benefits for health insurance, including employment-based plans, medical expense and self- employment deductions, flexible spending and medical savings accounts, and Medicare and Medicaid. Examines tax benefit consequences in terms of coverage, health care use, cost, and equity, and reviews 108th Congress proposals for medical savings and flexible spending accounts and small employer tax credits.