[Congressional Record (Bound Edition), Volume 145 (1999), Part 7]
[Extensions of Remarks]
[Page 9784]
[From the U.S. Government Publishing Office, www.gpo.gov]




                  THE WORKING UNINSURED TAX EQUITY ACT

                                 ______
                                 

                          HON. JAMES E. ROGAN

                             of california

                    in the house of representatives

                          Friday, May 14, 1999

  Mr. ROGAN. Mr. Speaker, I rise in support of important legislation my 
colleague Congressman Jim McDermott and I introduced today, the Working 
Uninsured Tax Equity Act. Many of the estimated 43 million Americans 
without health insurance are employed. The current Tax Code, however, 
discriminates against those workers if they choose to buy health 
insurance on their own.
  Currently, employees with employer-sponsored health benefits enjoy 
those benefits tax free. This simple, straightforward proposal seeks to 
equalize the tax treatment between workers whose employer covers the 
cost of health care insurance premiums and those workers who must pay 
for their health insurance entirely from their own paychecks. The Tax 
Code should not punish these employees because their employer does not 
offer health benefits.
  Our bill provides those workers paying for the entire cost of their 
health insurance a 30-percent partially refundable income tax credit to 
help defray the cost of those insurance premiums. The 30 -percent 
credit approximately equals the tax benefit enjoyed by workers with 
employer-provided tax benefits. The credit would be available to 
individuals with incomes to $30,000 and married couples, filing jointly 
with incomes to $50,000.
  Our bill will not solve the crisis associated with the number of 
Americans who do not have health insurance. It does, however, provide a 
starting point for liberals and conservatives, state governments, 
insurance companies, and others to begin addressing health policy 
issues relating to uninsured Americans.
  I encourage our colleagues from both sides of the aisle to join us in 
supporting the Working Uninsured Tax Equity Act.

                          ____________________