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Tax Administration: Administrative Aspects of the Health Insurance Tax Credit

GGD-91-110FS Published: Sep 12, 1991. Publicly Released: Sep 12, 1991.
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Highlights

Pursuant to a congressional request, GAO provided information on the recently enacted health insurance tax credit, focusing on how the: (1) Internal Revenue Service will administer the credit; and (2) credit might be perceived by taxpayers.

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Topics

Tax Policy and Administration
Disadvantaged personsEligibility determinationsEmployee medical benefitsHealth insuranceInsurance premiumsTax administrationTax creditTax refundsTaxpayersTax deductions