Private Health Insurance: Estimates of Expanded Tax Deductibility of Premiums for Individually Purchased Health Insurance

Pursuant to a congressional request, GAO provided information on the: (1) potential tax benefit that individuals without employment-based health coverage would receive if the cost of their individually purchased health insurance were fully deductible from their federal income taxes; and (2) characteristics of the non-elderly population by their federal marginal tax bracket and health insurance status.