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T19-0141 - Replace Employer-Sponsored Health Insurance (ESI) Exclusion with Refundable Tax Credit, by Expanded Income Cash Percentile, 2020

Table shows distributional effects of (a) including employer contributions for ESI premiums in taxable income and earnings for income and payroll tax purposes; and (b) providing a refundable income tax credit of $2,275 for workers with single ESI coverage and $5,700 for workers with family ESI coverage in 2020.

November 22, 2019