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Full-Text Articles in Health Law and Policy
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
Using Payroll Deduction To Shelter Individual Health Insurance From Income Tax, David Orentlicher
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In this article, Professor Orentlicher and his colleagues assess the impact of state laws requiring or encouraging employers to establish ‘‘section 125’’ cafeteria plans that shelter employees’ premium contributions from tax.