On April 19, 2002, the Institute for Health Policy Solutions convened an expert forum to consider the interface between the individual tax credit proposed by the Bush Administration and employment-based health insurance. The goals were to identify where and why the tax credit might cause some people to become uninsured due to loss of their employment-based coverage and to generate constructive ideas for tax-credit modifications to minimize that loss and expand coverage of the uninsured.

This report summarizes the discussion of the 26 expert panalists. It explores the potential downside risks of individual tax credits and possible policy modifications to minimize that risk. While consensus was not a goal of the meeting, the panelists generally agreed that, to the extent they can be identified, workable approaches to minimize potential loss of coverage should be incorporated into the tax-credit proposal. By synthesizing the collective efforts and insights of these experts, this paper hopes to contribute to coverage expansions for lower-income uninsured families.