| http://www.w3.org/ns/prov#value | - Starting in 2018, the IRS will impose a 40 percent excise tax on employer-sponsored health benefits totaling more than $10,200 for individual coverage and $27,500 for family coverage as part of PPACA. The 40 percent nondeductible tax is designed to discourage plans from including features that promote over- or unnecessary use of medical care, such as low or nonexistent deductibles and co-pays.
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