Model Estimate T19-0141 - Replace Employer-Sponsored Health Insurance (ESI) Exclusion with Refundable Tax Credit, by Expanded Income Cash Percentile, 2020 t19-0141.xls
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Table shows distributional effects of (a) including employer contributions for ESI premiums in taxable income and earnings for income and payroll tax purposes; and (b) providing a refundable income tax credit of $2,275 for workers with single ESI coverage and $5,700 for workers with family ESI coverage in 2020.

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Model Estimates Type Distribution Tables by Income Percentile
Primary topic Individual Taxes
Topics Health care Income tax (individual) Payroll taxes Tax expenditures (individual)
Model Estimates from the same Simulation Run November 22, 2019
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T19-0139 - Tax Benefit of Medical Expense Deduction, by Expanded Income Cash Percentile, 2020
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T19-0140 - Limit Income and Payroll Tax Exclusion for Employer-Sponsored Health Insurance above 50th Percentile of Premiums, by Expanded Income Cash Percentile, 2020
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T19-0142 - Baseline Effective Marginal Tax Benefit of Employer Contributions to Health Insurance Premiums, by Expanded Income Cash Percentile, 2020
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