Eliminate the Cadillac Tax?

House Ways and Means Committee chairman Kevin Brady recently suggested eliminating the Affordable Care Act’s “Cadillac tax” as part of an upcoming bipartisan spending agreement. The Cadillac tax is a 40 percent excise tax on the value of employer-sponsored health insurance above $10,200 per year for individuals and $27,500 for families. Effectively, it caps the exemption of employer-sponsored health insurance from income taxation. Because this exemption applies to employer-sponsored...

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