Simple Tax Credit Without an Individual Mandate

• Produces a modest increase in the number of insured people.

• Cost of newly consumed medical care resources is low because relatively few people gain coverage.

• State budgetary costs are low.

• Minimal administrative burden.

• Does not ensure coverage for people in high-risk categories.

• Subsidies are not graduated by income.

• Increases choice of providers for newly covered people.

• No effect on choice of providers for those already covered.

• No effect on provider autonomy.

• No additional government regulation.