Congress continues to let the cost of a tax subsidy grow without bound. Perhaps one day Congress will take on the broader issue of entitlement reform, forcing all entitlement programs to go through some of the hurdles required of discretionary programs. Then those programs would be allowed to increase in cost from year to year only after a vote was taken and consideration given to the costs and benefits of any expansion. When that day comes, tax entitlements like the exclusion for employer-provided health insurance should be treated more like any other entitlement on the direct spending side of the budget.