Sometimes That Cadillac Is a Lemon: Why the High-Cost Health Insurance Excise Tax Needs a Tune-Up Before Implementation

Hagan, Eleanor
September 2012
Tax Lawyer;Fall2012, Vol. 66 Issue 1, p251
Academic Journal
The article comments on the impact of the Cadillac Tax on health care reform in the U.S. Cadillac Tax is an excise tax imposed on high-cost health insurance plans. It is stated that reforming the tax treatment of employer-sponsored insurance (ESI) is necessary for creating an effective change in the health care system. However, according to an estimate by the Joint Committee on Taxation (JCT), most of the revenue came from income and payroll taxes, and not from the Cadillac Tax.


Related Articles

  • WHY THE HEALTH INSURANCE CADILLAC TAX NEEDS A TUNE-UP. Hagan, Eleanor // GPSolo;Jul/Aug2013, Vol. 30 Issue 4, p72 

    The article discusses the need to bring changes in the Cadillac Tax, which refers to an excise tax imposed on high-cost health insurance plans. It is stated that altering the tax treatment of employer-sponsored insurance (ESI) as part of a health care reform should be done for three reasons:...

  • IRS issues 'first taste' of Cadillac tax implementation. STOLZ, RICHARD // Employee Benefit News;Sep2015, Vol. 29 Issue 11, p10 

    The article reports that the U.S. Internal Revenue Service (IRS) has issued a notice in 2015 that aims to continue the process of creating regulatory guidance for the excise tax on high-cost employer-sponsored health coverage. The IRS is reportedly facing several issues related to excise tax...

  • ‘Cadillac tax’ complicating labor talks. PALLARITO, KAREN // Business Insurance;5/25/2015, Vol. 49 Issue 11, p0003 

    The article reports on how the so-called Cadillac excise tax on employer health plans under the U.S. Patient Protection and Affordable Care Act (Obamacare) is complicating employer contract negotiations with labor unions. Topics covered include the amount of excise tax to be imposed on certain...

  • TIME TO AX CADILLAC TAX.  // Business Insurance;5/25/2015, Vol. 49 Issue 11, p0014 

    The article discusses reasons why the U.S. excise tax on health care premiums that exceed statutory limits should be eliminated including higher premiums and fees that employers will have to pay.

  • IF YOU WANT LESS OF SOMETHING, TAX IT: THE BATTLE OVER THE CADILLAC TAX. Boerner, Heather // Physician Leadership Journal;Jan/Feb2016, Vol. 3 Issue 1, p26 

    The article talks about the so-called Cadillac tax which is a U.S. bill that mandates a levy of 40% tax on high-cost employer sponsored health insurance. It informs that the bill was proposed in order to lower health care costs by taxing employer-sponsored plans, to close a gap in the...

  • Hope of congressional intervention shifts Cadillac tax to neutral. OTTO, NICK // Employee Benefit News;Sep2015, Vol. 29 Issue 12, p13 

    The article discusses a report from nonprofit organization National Business Group on Health on the aspects of employer-sponsored health insurance plans in the U.S. as of 2015. Topics include the decision of some employers not to make changes to their health plans due to the changes in excise...

  • Tax Changes Could Hurt Healthcare.  // Treasury & Risk;Oct2007, p9 

    The article reports on the downsides of changing the tax treatment of health insurance. According to a study conducted by the Employee Benefit Research Institute, putting a cap on the amount that employers could deduct, as proposed by U.S. President George W. Bush, will cause employers to offer...

  • Few companies would gain from dropping coverage for employees. WATTS, TRACY // AHA News;7/26/2010, Vol. 46 Issue 15, p4 

    The article presents as explanation how companies will benefit from discontinuing the health care coverage of their employees. It notes that due to complexities and uncertainties of health care reform, some employers are contemplating whether to continue offering health insurance. According to...

  • THE MARKETPLACE OPENS OCT . 1 IS YOUR BUSINESS READY? STAUFFER, HEATHER // Central Penn Business Journal;9/20/2013, Vol. 29 Issue 39, p1 

    The article reports on the opening of the new individual and small-business marketplaces in the U.S. on October 1, 2013. It notes that the opening is also the deadline for companies to notify their employees of the marketplace existence. It expects small number of employers will enroll in the...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics