Policy Examples

• Health policy experts in support of the excise tax argue that the tax will curb the growth of private health insurance premiums by encouraging employers to limit the costs of plans to the tax-free amount. source
• As of March 2019, Congress is continuing to attempt to further delay the excise tax. source

Outcome Evidence

• The Congressional Budget Office (CBO) has estimated that the share of employees likely to be hit by the Cadillac Tax would rise from 15% in 2022 to 25% in 2028. source
• The Society for Human Resource Management (SHRM) completed a survey in 2017 that found 14% of organizations admitted changing benefit provisions in preparation for the tax. source