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Tax Preference for Employer-Sponsored Insurance

Under the current tax code the amount employers spend on health insurance is tax deductible and not considered taxable compensations; similarly, employees’ contributions toward their premiums can be made with pre-tax dollars. Individuals purchasing insurance on their own do not benefit from the same preferential tax treatment.

Tertiary Care

The level of care, usually on referral from primary or secondary medical care personnel, performed by specialists that consist of complex procedures and advanced technology,…