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Monday, October 29, 2012

Sullivan: The Employer Healthcare Exclusion's Role in Tax Reform

Tax Analysts Martin A. Sullivan (Tax Analysts), The Employer Healthcare Exclusion's Role in Tax Reform, 137 Tax Notes 462 (Oct. 29, 2012):

Martin A. Sullivan discusses how the exclusion for employer-provided health insurance might be affected by proposals for tax reform.


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Just read this article and the numbers are very surprising. Ending this tax exclusion would generate a lot of additional revenue, far more than closing other tax loopholes. Personally, being a sole practitioner, the costs of insurance are just staggering. Before switching to a high deductible health plan, it cost over $20,000 in insurance. At least it was deductible. So this tax law change would really impact a lot of small companies, more than the article really recognizes.

Posted by: Steven J Fromm | Oct 29, 2012 12:57:44 PM

Annual cost of all of these tax expenditures: 0. They're already built into the rates.

The current schedule of rates was set (long) after the tax base (including all these adjustments) was defined. So when current law says a tax rate of 39.6% or whatever, it means 39.6% of income after these adjustments. It has never meant anything else.

Posted by: No-no-no | Oct 29, 2012 1:43:41 PM