By NextBestFitTask 1.11.4 of 6
End the tax exclusion for employer health coverage (IRC §106) for UHP-covered services; keep it for supplementary dental, vision, and LTC coverage up to a cap.
Who does it
Congress
When
Each wave
Trade-off
Ending the tax exclusion raises revenue and fairness but takes away a tax benefit workers didn't see as income.
Part of: Rewrite insurance & benefits law
Amend ERISA, the tax code, and the ACA so that employer plans and private insurance cannot duplicate UHP benefits, and so supplementary insurance is regulated.
This step changes 10 existing laws, programs, or institutions. See the list.