| 来源类型 | Publication |
| 来源ID | Trends in Insurance Coverage Issue Brief #5 |
| Using Section 125 Premium-Only Plans to Expand Health Coverage | |
| Lynn Quincy | |
| 发表日期 | 2008-10-30 |
| 出版者 | Washington, DC: Mathematica Policy Research |
| 出版年 | 2008 |
| 语种 | 英语 |
| 概述 | IRS Section 125 employee benefit plans lower taxable income and tax liability by letting employees pay their share of employer health insurance premiums on a pre-tax basis. This issue brief explores how states are using these plans to increase access to health coverage. ", |
| 摘要 | IRS Section 125 employee benefit plans lower taxable income and tax liability by letting employees pay their share of employer health insurance premiums on a pre-tax basis. This issue brief explores how states are using these plans to increase access to health coverage. Workers whose employers offer them health coverage but pay their premiums after taxes could benefit from policies expanding use of Section 125, which makes offered coverage more affordable. Despite advantages for workers, many small employers do not offer these plans because employers are not familiar with them or with the tax treatment of employer-sponsored health benefits more generally. |
| URL | https://www.mathematica.org/our-publications-and-findings/publications/using-section-125-premiumonly-plans-to-expand-health-coverage |
| 来源智库 | Mathematica Policy Research (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/486040 |
| 推荐引用方式 GB/T 7714 | Lynn Quincy. Using Section 125 Premium-Only Plans to Expand Health Coverage. 2008. |
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