Tax Policy Center

Affordable Care Act

Individual Taxes: TaxVox

Biden May Propose Using Net Investment Income Tax Revenues to Shore Up Medicare

President Biden may propose allocating revenue from the 2010 Affordable Care Act’s Net Investment Income Tax (NIIT) to maintain solvency of Medicare’s Part A Hospital...
March 2, 2023Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

Who Will Win The Battle Over Framing The Inflation Reduction Act?

President Biden and congressional Democrats won a big policy battle when Congress enacted the Inflation Reduction Act (IRA), despite unanimous Republican opposition. But who will...
August 23, 2022Howard Gleckman
Business Taxes: TaxVox

Expanding The Net Investment Tax Mostly Would Target Households Making $1 Million or More

Scrambling for a politically acceptable way to raise revenue to pay for a scaled-down social spending and climate bill, Senate Democrats are considering a plan...
July 14, 2022Howard Gleckman
: TaxVox

Congress Could Fix the ACA’s Individual Mandate Without Waiting for the Supreme Court

In the coming months, the US Supreme Court will rule for the third time on the constitutionality of the individual mandate.
December 14, 2020C. Eugene Steuerle
Campaigns, Proposals, and Reforms: TaxVox

President Trump Wants the Affordable Care Act Overturned. It Would Cut Taxes Substantially for High-Income Households

The highest-income 1 percent of households (those with income more than $788,000) would, on average, receive tax cuts of nearly $28,000.
October 27, 2020Gordon B. Mermin
Individual Taxes: TaxVox

By Overturning the ACA, The Supreme Court Would Cut Taxes Substantially For High-Income Households

Last week, President Trump said the Administration will urge the US Supreme Court to overturn the entire 2010 Affordable Care Act. While the High Court...
May 12, 2020Howard Gleckman
: TaxVox

Warren’s Medicare For All “Employer Medicare Contribution” Is A Distortionary And Regressive Tax

On Friday, Elizabeth Warren released her financing plan for Medicare for All . It is predictably wonky and politically courageous—new spending is way more popular...
November 5, 2019Leonard E. Burman
Business Taxes: TaxVox

Using Taxes To Cap Executive Compensation Doesn’t Work

This week, Democratic presidential hopeful Bernie Sanders proposed raising the tax rates for large corporations where there are “exorbitant” pay gaps between top executives and...
October 3, 2019Howard Gleckman
Business Taxes: TaxVox

The House Should Repair, Not Repeal, The ACA’s Cadillac Tax

The House is scheduled to vote Wednesday to repeal the 2010 Affordable Care Act’s Cadillac tax on generous employer-sponsored health insurance (ESI). The bill, which...
July 16, 2019Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

What The New Congress Will Mean For Tax And Budget Policy

The 116 th Congress is going to look very different from the 115 th . But don’t expect tax and budget policy to change much...
November 7, 2018Howard Gleckman