Forbes "The ACA’s individual tax penalty for not having health insurance is widely known. What is less well-known is that the ACA also imposed a tax that will fall on those who do buy health insurance. Recently, I examined this tax with an eye toward estimating how much this tax would increase average premiums. (The full report is here; a summary by Philip Klein of the Washington Examiner is here.)
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"However, people who get their health insurance through an employer that does not self-insure will face the full burden of the tax, as will people who get coverage through the exchanges but are not eligible for subsidies. This isn’t just people with incomes too high to qualify for subsidies – it also includes people whose employers offer coverage to employees but not their families."
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