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Urban-Brookings Tax Policy Center Says Health Care Tax Benefits Give High-Income Households a Boost
Bloomberg BNA 
Aug. 24, 2016
"About 85 percent of people in the top 20 percent of income get a tax cut because of health care-related tax spending ... Only about 12 percent of taxpayers in the bottom quintile have any income tax liability ... And because the income tax is progressive, the exemption is more valuable for taxpayers with higher incomes, because their tax rate is also higher[.]"
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