Article: President Offers Good First Step for Health Insurance Reform

President Bush's health insurance tax reform is the simplest and yet must radical proposal to emerge in decades. To understand why, readers need a little background.

During World War II, the country imposed wage and price controls to limit inflation during wartime shortages. Employers started offering health insurance as a way to attract good employees in a tight labor market, raising the question whether those benefits would he considered taxable income. In October 1943, the IRS announced that employer-provided health insurance benefits would not be considered income for tax purposes-what is known as a "tax exclusion" because the money spent on health insurance is excluded from income.

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