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Reducing Uninsurance by Reforming Health Insurance in the Small-Business Sector

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Publication Date: June 2004

Publisher(s): Heritage Foundation (Washington, D.C.)

Author(s): Stuart M. Butler

Topic: Health (Health care financing)

Keywords: Health care

Type: Report

Abstract:

Individual tax credits for health coverage and an insurance infrastructure with affordable choices would enable uninsured families in the small-business sector to have coverage that is similar to, or better than, the insurance available to employees of large firms; but Congress must recognize the important distinction between using the place of employment to obtain insurance and making tax relief to families contingent upon employer sponsorship of their health insurance.