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Future of the Cadillac Tax Running on Fumes


There’s interest on both sides of Capitol Hill for the Cadillac Tax to be repealed and never enacted.

The Cadillac Tax was created as part of the Affordable Care Act to help fund benefits for uninsured Americans. Beginning in 2022, plan sponsors and insurers must pay a 40 percent excise tax on any employer-sponsored health plan costing more than $11,100 for employees-only or $29,750 for family coverage. Those costs likely will be passed on through copays and deductibles.

Although the name implies that the tax is only for rich benefit plans, many of the plans are modest and have high costs due to conditions that include geography, the number of female, older workers or dependents.

House lawmakers introduced legislation (H.R 748) this year to repeal the Cadillac tax, and during the 2017-2018 congressional session, more than 300 members from both parties in the House co-sponsored repeal legislation.

Lawmakers have already delayed implementation of the tax twice. Congress passed and President Barack Obama signed a delay of the Cadillac tax in 2015, changing the effective date from 2018 to 2020. Congress passed and President Donald Trump signed a delay of the tax in 2018, changing the effective date from 2020 to 2022.


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