State Tax Incentives versus Premium Assistance: What’s the Difference?
This SHADAC State Data Series brief compares two private coverage strategies being considered in the state of Montana to reduce the number of low-income workers and families without access to health insurance: (1) providing tax relief through a state tax credit to individuals and employers who purchase health insurance, and (2) subsidizing employer premiums for low-income children and parents with Medicaid or State Children’s Health Insurance Program (SCHIP) funds. February 2004.