"The [Burr-Hatch-Upton plan (BHU)] ... ultimately supports the framework of the ACA by endorsing two of its basic pillars: a large coverage expansion based on tax subsidies, and stronger regulation of insurance markets to curb insurance abuses.... But, there are some critical differences.... The BHU repeals the employer mandate, though tax credits are only available to smaller employer employees (creating an incentive for large employers to maintain coverage).... The BHU proposes an extremely harmful Medicaid spending cap."