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Publication Date: June 2004
Publisher: Heritage Foundation (Washington, D.C.)
Author(s): Stuart M. Butler
Research Area: Health
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.