"While the ECFC views this delay measure as an interim achievement ... it stands by its vital commitment to repealing or revising the tax as soon as possible. Among those most harmed by the Cadillac tax are Americans who rely on flexible spending accounts (FSAs) and Health Savings Accounts (HSAs) to set aside pretax dollars to help them better manage their healthcare costs during a time of rising premiums, deductibles, and copayments. This is because consumers ' own pre-tax dollars count toward the thresholds set by the Cadillac tax."

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