Key Elements: Health Insurance and Health Care

This section explains ways in which the tax system affects the availability and cost of health insurance and the provision of health care.

• How much does the federal government spend on health care?
• Who has health insurance coverage?
• What tax provisions subsidize the cost of health care?
• How does the tax exclusion for employer-sponsored health insurance work?
• How does the employer-sponsored insurance exclusion affect health insurance coverage?