September 1, 2010
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Journal Article
An examination of the legal issues surrounding the taxation of employees? premiums for individual health insurance found that state and federal law are unclear as to ?cafeteria plans?? legality, and that implementation of health reform in 2014 will only partially resolve the confusion.
January 1, 2009
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Issue Brief
Can these plans be used to purchase medically-underwritten individual insurance?
January 1, 2009
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Report
This paper discusses the role that tax law can play in the implementation of health reform. The tax code has served as the primary vehicle for subsidizing health care in the United States, with subsidies averaging $245 billion per year. Use of the tax code to support or implement health policy is extremely common in proposals at both the federal and state levels.
January 31, 2011
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Program Result Report
Georgetown University's O'Neill Institute for National and Global Health Law analyzed the legal issues surrounding health reform and suggested ways to structure legislation so that it complied with existing laws and the U.S. Constitution.