Employer contributions for medical insurance premiums and reimbursements for medical care are not included in the income of the employee and are deductible by the employer.
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2018
FY2019
FY2020
FY2021
FY2022
Personal Income Tax
Exclusions from Gross Income
1.004
Exemption of Employer Contributions for Medical Insurance Premiums and Medical Care
Employer contributions for medical insurance premiums and reimbursements for medical care are not included in the income of the employee and are deductible by the employer.
IRC §§ <a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000105----000-.html" target="_blank">105</a> and <a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000106----000-.html" target="_blank">106</a>
990.0
1,108.0
1,212.5
1,278.0
1,355.3
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