"Employers and employees covered by their health plans differ by size, workforce composition and by region. The task of designing a cap on the exclusion for all employer-sponsored plans would be very difficult.... [No] matter how carefully crafted a cap on the tax exclusion may be, there is no logical limiting principle to a cap. Future Congresses could well return to the tax exclusion to generate additional savings. Once the principle of a cap on the exclusion is established, a future Congress could dial the cap ever downward."  MORE >>