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Research report

Analysis of Bipartisan Policy Center (BPC) Cadillac Tax Replacement Option

Gordon B. Mermin, Eric Toder
July 17, 2015
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Abstract

The Bipartisan Policy Center asked TPC to estimate a proposal to replace the excise tax on high-cost health insurance plans with a limit on the exclusion for employer-provided health benefits and repeal of medical flexible spending accounts. TPC estimates the BPC proposal would increase revenues in the near term, but lose revenues over the long-term. In 2025, the BPC option that is effective in 2017 would impose the largest increased tax burdens as a share of after-tax income on households in the middle and fourth income quintiles.

Research Area

Individual Taxes Health care
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Meet the Experts

  • Gordon B. Mermin
    Principal Research Associate
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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