TY  - JOUR
T1  - The proposed excise tax on employee health insurance: Good idea, or too clever by 40%?
AU  - Sessions SY, Detsky AS
Y1  - 2009/11/25
N1  - 10.1001/jama.2009.1712
JO  - JAMA
SP  - 2252
EP  - 2253
VL  - 302
IS  - 20
N2  - 
The US Senate Finance Committee began formal consideration of its health care reform plan on September 22, 2009. While subsequent media attention focused on the omission of the public option, a potentially transformative component of the plan is a proposed excise tax on high-cost employer-sponsored health insurance.1- 2 In this Commentary, we explain why this proposed new tax represents a major development in health care financing and offer a preliminary assessment.

SN  - 0098-7484
M3  - doi: 10.1001/jama.2009.1712
UR  - http://dx.doi.org/10.1001/jama.2009.1712
ER  -