T16-0318 - Repeal Cadillac Tax, Premiums Revert to Pre-Cadillac Tax Levels, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2025

Impact on the distribution of federal tax burden relative to current law of repealing the Affordable Care Act's excise tax on high-cost health plans ("Cadillac tax").  Health insurance premiums are at post-Cadillac tax levels under the baseline and at pre-Cadillac tax levels under the proposal with taxable wages adjusting to keep total compensation fixed. This table shows the impact by income percentile for 2025.