"Abolishing Section 106 would require all Americans to confront the cost of employer-provided health care by including such cost in their gross incomes for tax purposes. Removing Section 106 from the Internal Revenue Code would force hard decisions in the workplace about health care coverage, as employees would pay income taxes on the medical insurance premiums employers expend on their behalf.... Compared to the repeal of Section 106, the Cadillac tax is a tepid response to the need to confront the cost of employer-provided medical care."  MORE >>