Description of the Tax Policy Center Microsimulation Model's Revamped Health Module

This report describes the Tax Policy Center (TPC) Microsimulation Model’s revamped health module.  The TPC tax model uses the health module for simulating tax expenditures for health care, analyzing changes in the tax treatment of employer-provided health benefits, and evaluating health-related taxes and credits. The new health module improves upon the prior one in a number of ways. The new health module is the basis for the recent brief, “Reforming Tax Expenditures for Health Care.”