Cost and Coverage Impacts of the President’s Health Care Reform Proposal and a Congressional Tax Credit Proposal. Introduction

05/19/2008

The Office of the Assistant Secretary for Planning and Evaluation (ASPE), Department of Health and Human Services (DHHS) tasked Lewin to analyze health care reform proposals that aim to expand health insurance coverage by providing tax deductions and tax credits.   The two proposals Lewin analyzed were the President’s health care tax deduction proposal combined with an affordable choices health insurance program; and a Congressional tax credit proposal.

In this report, we describe the data and methods we used to simulate the impact on health insurance coverage and changes in government health spending under the two proposals.  We discuss the results at the national and state levels.  We begin by summarizing both health reform proposals.  More detail on the proposals is provided in the methodology section. 

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