"We urge Treasury and the IRS to carefully promulgate rules that only impose the tax on the plans that Congress intended -- the excessively generous group health plans -- and not group health plans that merely provide the minimum required level of coverage.... [As] the law was being enacted, an analysis by the Joint Committee on Taxation estimated that only a small subset of plans would be affected by the tax. Instead, roughly 30 percent of all employers will be subject to the tax in 2018 and between 50-60 percent will be hit in 2022."  MORE >>