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Tax Subsidies for Health Insurance An Issue Brief

The second part of the book is focused on developments in the global insurance market. It essentially considers global market trends in the insurance sector in terms of the challenges posed by market trends, regulatory convergence and changes in the technological and corporate landscape. It benefits from submissions made by John Cooke, Chairman of the Financial Leaders Working Group, Chris Gentle Global Director (Research), Financial Services, Deloitte & Touche, Patrizia Baur of Swiss Re and J.F. Outreville of UNCTAD. The third part considers issues relating to regulation, its importance, what kind of regulatory and supervisory principles are key to. | THE HENRY J. FAMILY FOUNDATION Tax Subsidies for Health Insurance An Issue Brief Prepared by the Kaiser Family Foundation July 2008 Tax Subsidies for Health Insurance Most workers pay both federal and state taxes for wages paid to them by their employers. If however their employer also contributes to the cost of a health insurance plan these funds are usually excluded from taxable income. In fact almost 160 million non-elderly people in the United States obtain health insurance through an employer in large part because the tax system subsidizes the purchase of employer-sponsored health insurance ESI . Recent proposals by presidential candidates have included various ways to alter this arrangement with the aim of either expanding coverage to those without access to employer coverage or limiting the health insurance exclusion to discourage the purchase of very generous health coverage. Because workers pay different percentages of their income for taxes the current tax treatment of health insurance premiums and the proposals to change it can have a different impact for workers depending on their income and their family circumstances. This issue brief provides some illustrations of how families with different incomes benefit from current tax subsidies for private health insurance. The federal and state tax systems play an important part in the financing of private health insurance. The largest tax subsidy for private health insurance -federal exclusion from income and payroll taxes of employer and employee contributions for employer-sponsored health insurance -- was estimated to cost the U.S. Treasury around 200 billion in lost revenue in 2007 1 or more than one-half of the estimated net federal outlays for the Medicare program for that year. Other prominent tax subsidies for private health insurance include the exclusion of health insurance premiums from state income taxes the federal tax deduction for the self-employed and the health care deduction for health .