Tax Policy Center

Health Policy Center

Individual Taxes: TaxVox
In the face of widespread criticism of the Affordable Care Act’s excise tax on high-cost employer sponsored health insurance plans ( the Cadillac Tax ), some lawmakers have backed an alternative: a cap on the current tax exclusion for employer contributions to health insurance. To learn how the two
October 22, 2015Howard Gleckman
Individual Taxes: TaxVox
Earlier this week, I concluded that the Affordable Care Act’s tax on those who do not have health insurance will be both modest and difficult for the IRS to collect. But will it be enough to encourage people to buy coverage? If not, healthy people may opt out until they get sick, a decision that
July 5, 2012Howard Gleckman
Individual Taxes: TaxVox
The Affordable Care Act’s tax on those who choose not to buy health insurance was the linchpin of the Supreme Court’s decision to uphold the law’s constitutionality. But in reality, the tax (nee penalty) is a mouse. The tax itself is modest, at least to start. It will affect relatively few people.
July 3, 2012Howard Gleckman