Universal HealthcareBy NextBestFit
Phase 1: Enactment & build · Step 1.12

Set up the new taxes

Months 0–18 · Treasury, IRS, SSADiscuss this step
← All system changes for this step

Employer mandate (IRC §4980H)

replacedYear 4Federal tax code
Today

Large employers must offer coverage or pay a penalty.

Under the plan

Repealed; replaced by the universal employer health payroll tax.

Trade-off

No more 30-hour cliffs that push employers to cap part-timers' hours.