"Under the ACA's implementing regulations, Congress is able to reimburse congressional staff who purchase individual coverage through an ACA exchange. However, ... IRS and [DOL] guidance has stated that employers cannot use pre-tax dollars to help pay for individual coverage in either the ACA exchanges or through private exchanges.... Allowing employers to reimburse employees who purchase individual coverage through any health care exchange with pre-tax dollars would very likely increase the number of healthy people in the ACA exchanges and help moderate future price increases."