Tax Credits

VII. Key Issues: Regulation & Reform >> C. Health Reform >> Components of Health Reform >> Tax Reform >> Tax Credits

• See Tax Credits under Health-Related Tax Policy, for a discussion of current health-related tax credits provided by federal and state governments.
• Jason Furman. Health Reform Through Tax Reform: A Primer. Health Affairs, May/June 2008; 27(3): 622-632. [Abstract] This paper surveys a range ofproposals to reform health care, either by adding new tax incentivesor by limiting or replacing the existing tax incentives. Replacing the current tax preference for insurance with an income-related,refundable tax credit has the potential to expand coverage andreduce inefficient spending at no net federal cost. But such an approach by itself would entail substantial risks, so complementary reforms to the insurance market are essential to ensure success.
• Tax Credits (Health Affairs search)