text:
Microfluidics Is On a Roll and...
The Best Conceptual Framework for Improving...
GBSI Is Taking Action to Reduce...
The New Frontline of Infectious Disease...
Beckman Coulter inked a deal with CML HealthCare of Toronto, a lab service company, valued at about $25 to $30 million over five years. The company will deliver nine flagship immunoassay (UniCel DxI 800) instruments, six chemistry (AU5421) systems, and three full automation lines to CML. The new chemistry systems are upgrades to the existing Beckman Coulter products already installed at CML.
The UniCel DxI 800 is the latest addition to Beckman Coulter's family of immunoassay systems. The system reportedly processes up to 400 tests per hour. With exceptional throughput, proven chemiluminescent technology, assay protocols similar to other analyzers in the family, and load "on-the-fly" capability, the company says that users can simplify and automate their immunoassay testing.
The AU5421 is a two-analyzer module that is part of the AU5400 family of high-volume analyzers. It allows 3,200 photometric tests/hour, 4,100 tests/hour with single ISE, and 5,000 tests/hour with dual ISE.
CML HealthCare is a community provider of laboratory services with 121 licensed specimen collection centers and one licensed lab that reportedly processes over 140,000 tests daily. Its network includes 110 medical imaging centers in five provinces across Canada with 79 locations in Ontario, 19 in British Columbia, nine in Alberta, two in Manitoba, and one in Quebec. CML HealthCare's business also includes 23 medical imaging centers in Northeast U.S., with 17 centers in Maryland, five in Rhode Island, and one in Delaware.
Do you think parents should have predictive testing carried out on their children and adolescents?
Be sure to add firstname.lastname@example.com
to your Address Book or Safe Senders List.
here for instructions.
If you have any questions about your subscription, click
here to email us or call at (914) 740-2189.
You may also be interested in subscribing to the GEN magazine, an indispensable
resource for everyone involved in the business of translating discoveries at the
bench into solutions that fight disease and improve health, agriculture, and the
environment. Subscribe
today to see why over 60,000 biotech professionals read GEN to
keep current in the areas of genomics, proteomics, drug discovery, biomarker discovery,
bioprocessing, molecular diagnostics, collaborations, biotech business trends, and
© 2015 Genetic Engineering & Biotechnology News All Rights Reserved


text:
The Leading eBooks Store Online
for Kindle Fire, Apple, Android, Nook, Kobo, PC, Mac, BlackBerry...
New to eBooks.com?Learn more
- Bestsellers - This Week
- Foreign Language Study
- Pets
- Bestsellers - Last 6 months
- Games
- Philosophy
- Archaeology
- Gardening
- Photography
- Architecture
- Graphic Books
- Poetry
- Art
- Health & Fitness
- Political Science
- Biography & Autobiography
- History
- Psychology & Psychiatry
- Body Mind & Spirit
- House & Home
- Reference
- Business & Economics
- Humor
- Religion
- Children's & Young Adult Fiction
- Juvenile Nonfiction
- Romance
- Computers
- Language Arts & Disciplines
- Science
- Crafts & Hobbies
- Law
- Science Fiction
- Current Events
- Literary Collections
- Self-Help
- Drama
- Literary Criticism
- Sex
- Education
- Literary Fiction
- Social Science
- The Environment
- Mathematics
- Sports & Recreation
- Family & Relationships
- Media
- Study Aids
- Fantasy
- Medical
- Technology
- Fiction
- Music
- Transportation
- Folklore & Mythology
- Nature
- Travel
- Food and Wine
- Performing Arts
- True Crime
- Foreign Language Books
Most popular at the top
PredictionRandom House 2011; US$ 15.98
Bruce Bueno de Mesquita can predict the future. From international terrorism to corporate fraud, from climate change to the Israeli-Palestinian conflict, Bruce Bueno de Mesquita has been predicting the future for decades. Using Game Theory (a theory based on the rationale that everyone acts in their own self-interest) he can foretell and even... more...
Game Theory in Wireless and Communication NetworksCambridge University Press 2011; US$ 120.00
A unified 2001 treatment of game theory, focusing on finding state-of-the-art solutions to issues surrounding next-generation wireless and communications networks. more...
An Introduction to Linear Programming and Game TheoryWiley 2011; US$ 135.00
Praise for the Second Edition: "This is quite a well-done book: very tightly organized, better-than-average exposition, and numerous examples, illustrations, and applications." ? Mathematical Reviews of the American Mathematical Society An Introduction to Linear Programming and Game Theory , Third Edition presents a rigorous, yet accessible,... more...
Chases and Escapes: The Mathematics of Pursuit and EvasionPrinceton University Press 2012; US$ 18.95
We all played tag when we were kids. What most of us don't realize is that this simple chase game is in fact an application of pursuit theory, and that the same principles of games like tag, dodgeball, and hide-and-seek are also at play in military strategy, high-seas chases by the Coast Guard, and even romantic pursuits. In Chases and Escapes ,... more...
Beschreibende Statistik und WirtschaftsstatistikSpringer 2007; US$ 19.95
Das Buch bietet eine Einf]hrung in die wichtigsten Methoden der beschreibenden Statistik und ausgewdhlte Kapitel der Wirtschaftsstatistik, insbesondere in die Indexzahlen und die Messung von Konzentration und Disparitdt. Die Darstellung zielt auf klare Begriffe, nachvollziehbare Verfahren und Motivation aus den Wirtschaftswissenschaften. Sie... more...
Introduction to Financial Forecasting in Investment AnalysisSpringer New York 2013; US$ 129.00
Comprehensive and accessible coverage of forecasting tools, techniques, and methodologies?as they apply to financial and investment analysis Makes extensive use of historical data to illustrate both long- and short-term trends Concepts are illustrated through real-life examples of companies such as Intel, General Electric, and Hitachi more...
Intergovernmental Relations and Economic Management in ChinaPalgrave Macmillan 1996; US$ 163.00
This book examines how China's decentralization process has affected and will affect the country's macroeconomic performance and the functioning of the market. With an innovative application of game theory, the author develops an analytical framework that can explain the behaviour of the central and local governments under alternative institutional... more...
Private Equity TargetsSpringer 2012; US$ 49.95
Economics of private equity (PE). Empirical evidence on Italian manufacturing firms resorting to internal equity only to finance investments with positive NPV. Normative framework providing guidelines on how their entrepreneurial model (governance, gearing, growth) would be favourably influenced by conventional PE actions. Policy recommendations on... more...
Investment Strategies Optimization based on a SAX-GA MethodologySpringer 2012; US$ 49.95
This book presents a new computational finance approach combining a Symbolic Aggregate approximation (SAX) technique with an optimization kernel based on genetic algorithms (GA). While the SAX representation is used to describe the financial time series, the evolutionary optimization kernel is used in order to identify the most relevant patterns and... more...
Hometown Investment Trust FundsSpringer 2013; US$ 129.00
This book records the first success stories of a new form of financial intermediation, the hometown investment fund, that has become a national strategy in Japan, partly to meet the need to finance small and medium-sized enterprises (SMEs) after the devastating earthquake and tsunami in March 2011.The hometown investment fund has three main advantages.... more...

subset: commoncrawl


text:
Gogi (Chhokar)
As far back as I can remember Gogi has always had a way of But zithromax online without a prescription manipulating sound. Many a day he spent chillin in his Ford Capri tweaking the treble, mids, and bass on old Giles Peterson tapes recorded from Radio 1!!
This soon evolved into a lust for electronic music and Lowest price viagra he soon took to mixing on his first set of 1200 decks in the "Sunnyvale studios" in Northampton UK.
Much like Giles, Gogi's musical tastes run the gauntlet, blending an eclectic mix of jazz, Online viagra house, jungle, and world beats. He works tirelessly on Cheap viagra canada combining these different sounds into something organic and wholly different, which conveys an overall feeling to Order generic levitra a listener. When venturing out to listen to Gogi, you're more likely to think "I feel good" instead of "that was a good set", which is representative of Gogi as a musician.
Amalgamating disparate sounds, always looking for new music, and never being afraid to put any two tracks together – this is what sets Gogi Chhokar apart from the masses and mould his.


text:
All hotels in Branson, Missouri, United States of America
1 room, 2 adults
2794 Fall Creek Rd, Branson, MO, 65616, United States of America, 800-491-6126
Lowest price$175
Best Price Guarantee
TripAdvisor reviews for WorldMark Branson Condos
Overall rating:TripAdvisor Traveller Rating: 4Based on 21 traveler reviews
Most recent traveler reviews:
"Great for family reunions/get togethers"
01/02/15 Chelledan03 Minnesota
We had a 2 bedroom suite which was the biggest suite we've ever stayed in! Everything was updated. We had a lovely balcony with a grill which overlooked the golf course. We had everything we needed and more! Hot tub, game room, fitness center, movie rental in office, coffee pot in room, etc. Beds were very comfy. Had suite next door to our family which was very nice. I liked walking on the golf cart paved path in golf course in the morning. It is off the beaten path quite a bit but worth it I think. Very peaceful and quiet.
"Worldmark Branson if you are a timeshare owner"
12/03/14 ibizmentor Oxnard
Worldmark owner? or RCI trader? Worldmark Branson is close to ALL of the shows. Christmas is a great time to see themed shows in Branson and we booked a different show every night and twice on the weekend. Like to play golf? right next to the hotel. Don't like to play golf? Great views of the golf course and woods, very spectacular! 5 minutes to the main boulevard, close to the attractions and shopping. Quite for sleeping and nice distance from noisy venues, trees on all sides except golf course. Kitchen in each unit if you like to make your own breakfast. We enjoyed the homey feel!!!
"Worldmark Branson"
09/24/14 Cathy F
We really enjoyed our trip to Worldmark Branson. We had never been to the Branson area. We went in early August. It was very warm, so we didn't really get to enjoy being outside because it was just too warm. The condo was very nice. We stayed in a 3 bedroom penthouse. The view from our room was beautiful. It overlooked the golf course. The condo was very spacious with 3 bathrooms. It is situated in a quiet area, and you need to drive anywhere you need to go. We went to 5 different shows while we there. A word of warning though. The main road where most of the shows are has horrible traffic, especially in the evening when the shows start. Check out maps and follow the colored routes to get around. There are many fun things to do and the shows are really geared around family. No alcohol is served at shows. all in all, we had a great time!
"Great place!"
09/03/14 Ryan M Barnsdall, Oklahoma
My parents are owners, and Branson is only a couple of hours away from home, so we drive up a few times each year. We enjoy staying here! It's nice to have a full kitchen, two bedrooms, and the hot tub on the patio area is nice too! The location is great, far enough away to feel quiet and secluded, yet close enough to be right up the road from all the hustle and bustle. The staff is always friendly and very accommodating. We will definitely continue to stay here!
""Like home"."
08/15/14 Zenaida C Rancho Cordova
A very nice and comfortable place to stay while exploring Branson,MO. Location is of the busy main street, but convenient to every where. The condo is equip with everything one might want or need to do minimum cooking. Only negative, WiFi not free.
"A great place to relax."
02/28/14 Mattl01 Harrisonville, Missouri
We wanted a relaxful week away and found it right here at WorldMark Branson Condos. The outdoor grill and full kitchen is wonderful. We loved eating in instead of eating out for all of our meals. My wife loves the washer and dryer in the condo so she didn't have to take laundry home to clean.
"Great place to stay."
12/27/13 CL R Sargent, Nebraska
We had a 6 day reservation at the WorldMark Branson in early December. The condo was a great place to stay. It was off the beaten path and very peaceful. The rooms were clean and very comfortable. The beds were very nice. We had a 2 BR suite with a king bed and a deluxe bathroom with a whirlpool type tub. The living room had nice furniture and a fireplace. There was a deck area with a grill that would be nice in warmer weather. The kitchen was well stocked with dishes, cookware, and nice appliances including a dishwasher and compact washer-dryer combo. The rooms were as pictured in the promo material. The only complaint we had was the ice and snow was not cleaned off of the parking lot and the sidewalks to the condos. It should have been done, as it was a hazard. Otherwise we would stay here again.
"Real nice place!!!!"
12/26/13 ErnieDonnaPectol Newark, Arkansas
There was about 6" of snow on the ground when we got there. Then it snowed about 3 more the first night. But the roads were fine, and the view beautiful!!!! Great fireplace with a view out the patio door with a pond, some trees with squirrels playing, really pretty. Could be very romantic place, but not with kids, grand kids, in-laws, outlaws, etc.
"Great Place"
12/10/13 Kelz225 Elgin, Illinois
My MIL an FIL are owners and we have stayed with them in the past. it's a really nice facility and the condos are super nice and clean. We have had a 2 and 3 bedroom in the past and they have both been equally nice. The pool is also super nice. The location is perfect. Far enough away from the hustle and bustle yet close enough.
"Great location"
10/13/13 mommachef03 Chicago, Illinois
We stayed here with my MIL & her man (he is an owner) in a 2 bedroom unit. The grounds are nice and the facilities are great. My kids loved the pool, the rec room, the playground. Since we were there with kids, we often didn't get a chance to dip in the hot tub til later, so it was a bummer that they kicked us out of there at 10 p.m. I was a bit annoyed with the hotel staff. Seemed anytime we had a request, it had to be from the owner. They were also very stingy with towels. We needed to get some clean bath towels and it was a huge production.
Reviews and ratings contained within this site are the subjective opinions of customers and suppliers; they do not represent or reflect Hotels.com's position. Neither Hotels.com nor the parties involved in providing review content shall be held liable for any damages of any sort resulting from use of these reviews


text:
Order Code IB98037 Issue Brief for Congress Received through the CRS Web Tax Benefits for Health Insurance: Current Legislation Updated March 26, 2003 Bob Lyke and Christopher Sroka Domestic Social Policy Division Congressional Research Service ˜ The Library of Congress CONTENTS SUMMARY MOST RECENT DEVELOPMENTS BACKGROUND AND ANALYSIS Tax Benefits in Current Law Overview of Current Provisions Employment-Based Plans Medical Expense Deduction Individual Private Market Policies Self-Employed Deduction Cafeteria Plans Flexible Spending Accounts Medical Savings Accounts Tax Credit for Trade-Displaced Workers Military and Veterans Health Care Medicare and Medicaid Some Consequences of the Tax Benefits Increases in Coverage Source of Coverage Increase in Health Care Use and Cost Equity Current Proposals Medical Savings Accounts Flexible Spending Accounts Expanded Tax Deduction Tax Credit Small Employer Tax Credit LEGISLATION FOR ADDITIONAL READING Appendix IB98037 03-26-03 Tax Benefits for Health Insurance: Current Legislation SUMMARY The 108th Congress is likely to consider a number of new or expanded tax benefits for health insurance. Proposals may include the creation of a refundable tax credit for all workers, the expansion and permanent extension of medical savings accounts (MSAs), and the creation of tax credits for small employers. Proponents of these measures generally argue that new tax benefits are needed to extend coverage to the uninsured and to address efficiency and equity problems; opponents generally claim they would primarily benefit higher income taxpayers and do little for those now without coverage. Current law contains significant tax benefits for health insurance. (1) Most important is the exclusion of employer-paid health insurance from the determination of income and employment taxes. Over 2/3 of the noninstitutionalized population under age 65 are insured through employment-based insurance; on average, large employers pay about 80% of its cost, though some pay all and others none. The exclusion also applies to health insurance provided through cafeteria plans. (2) Self-employed taxpayers may deduct 100% of their health insurance payments, up from 70% in 2002. (3) Taxpayers who itemize deductions may deduct insurance payments to the extent they and other medical expenses exceed 7.5% of adjusted gross income. While not widely used, this deduction benefits some with employment-based insurance (for the employee share), some selfemployed (the remaining 30% of their 2002 cost) and others who purchase individual market policies. (4) Workers displaced by trade can receive an advanceable, refundable tax credit to purchase certain types of insurance. (5) Coverage under Medicare and Medicaid is not considered taxable income. (6) With some exceptions, benefits received from private or public insurance are not taxable. By lowering the after-tax cost of insurance, the tax benefits help extend coverage to more people; they also lead insured people to obtain more coverage than otherwise. The incentives influence how coverage is acquired: the uncapped exclusion for employer-paid insurance, which can benefit nearly all workers and is easy to administer, is partly responsible for the predominance of employmentbased insurance in the United States. Employment-based insurance has both advantages and disadvantages for the typical worker. The tax benefits also increase the demand for health care by enabling insured people to obtain services at discounted prices. This is one reason health care prices have risen more rapidly than the general inflation rate. Moreover, since many people would likely obtain some insurance without the tax benefits, they can be an inefficient use of public dollars. They also raise questions of equity, largely because the tax savings they generate depend upon the taxpayer's marginal tax rate. When viewed as a form of personal consumption, giving tax incentives for health insurance provides more benefits to higher income families who may not need them. Comprehensive reforms (e.g., capping the employer exclusion or replacing it with deductions and credits) might address some of these concerns, though they could be difficult to implement and may cause serious inequities of their own. Congressional Research Service ˜ The Library of Congress IB98037 03-26-03 MOST RECENT DEVELOPMENTS The Economic Recovery Act of 2003 (S. 414, introduced by Senator Daschle) would provide a tax credit to small employers. The credit would equal a certain percentage of the amount spent by the employer for employee benefits. The percentage would equal 50% for employers with less than 26 qualified employees, 40% for employers with between 26 and 35 qualified employees, and 30% for employers with between 36 and 50 qualified employees. A qualified employee is a worker who is not covered under a spouse's health insurance or covered under a public insurance program. The bill was placed on the Senate Legislative Calendar on February 24, 2003. President Bush introduced his proposed FY2004 budget on February 3, 2003. The proposed budget includes several proposals that would affect the tax treatment of health insurance. The President's proposal would (1) create a new refundable, advanceable tax credit for individuals under 65 who purchase health insurance, (2) expand and permanently extend the authorization of Archer medical savings accounts (MSAs), and (3) allow a portion of the unused balance from a flexible spending account (FSA) to be carried over to the next year or distributed to the individual. BACKGROUND AND ANALYSIS Tax Benefits in Current Law Current law provides significant tax benefits for health insurance. The tax subsidies—for the most part federal income tax exclusions and deductions—are widely available, though not everyone can take advantage of them. They reward some people more than others, raising questions of equity. They influence the amount and type of coverage that people obtain, which affects their ability to choose doctors and other providers. In addition, the tax benefits affect the distribution and cost of health care. Overview of Current Provisions This section summarizes the current tax treatment of the principal ways that people obtain health insurance. It describes general rules but does not discuss all limitations, qualifications, and exceptions. An outline of the tax provisions discussed in this section is provided in Table 1. To understand possible effects on tax liability, readers may want to refer to the Appendix for an outline of the federal income tax formula. (For example, exclusions are items that are omitted from gross income, while deductions are subtracted from gross income in order to arrive at taxable income.) Section number references are to the Internal Revenue Code of 1986 as amended. CRS-1 IB98037 03-26-03 Table 1. Summary of the Tax Treatment of Health Insurance Plan type Traditional employersponsored plan Tax treatment for individual –Premiums paid by employee are deductible if (1) employee itemizes and (2) premiums plus other unreimbursed medical expenses exceed 7.5% of adjusted gross income (AGI) –Premiums paid by employer are excluded for income and employment tax purposes –Insurance benefits excluded from employee's gross income Individual market –Premiums are deductible if (1) the individual –N/A policies itemizes and (2) premiums plus other unreimbursed medical expenses exceed 7.5% of AGI Policies purchased by self-employed individuals –Individual can deduct 100% of premiums (up from 70% in 2002) from adjusted gross income; deduction does not have to exceed 7.5% of AGI –2002 premiums not deducted using the self-employed deduction can be deducted if (1) the individual itemizes and (2) the remaining premiums plus unreimbursed medical expenses exceed 7.5% of AGI Cafeteria plans –Premiums and other health benefits are – Employer contributions deducted excluded for income and employment tax as a business expense, and they are purposes not counted for employer's share of employment taxes –All contributions excluded for income and – Employer contributions deducted employment tax purposes as a business expense, and they are not counted for employer's share of employment taxes –Employer contributions excluded for income – Employer contributions deducted as a business expense, and they are and employment tax purposes not counted for employer's share of –Individual contributions deductible for employment taxes income tax purposes –Only for self-employed individuals with highdeductible insurance or employees of a small business providing high deductible insurance Military and veterans health care Medicare and Medicaid –Benefits and coverage provided under – N/A military and veterans health care programs are not considered taxable income –Benefits and coverage provided under the –N/A Medicare and Medicaid programs are not considered taxable income –Premiums paid for Medicare are deductible if (1) the individual itemizes and (2) premiums plus other unreimbursed medical expenses exceed 7.5% of AGI Tax treatment for employer –Employer contributions deducted as a business expense, and they are not counted for employer's share of employment taxes Flexible spending accounts Medical savings accounts CRS-2 IB98037 03-26-03 Employment-Based Plans. Health insurance paid by employers generally is excluded from employees' gross income in determining their income tax liability; it also is not considered for either the employee's or the employer's share of employment taxes (i.e., social security, Medicare, and unemployment taxes). (Sections 106 and 3121, respectively) The income and employment tax exclusions apply to both single and family coverage, which includes the employee's spouse and dependents. Premiums paid by employees generally are not deductible, though they may be counted towards the itemized medical expense deduction or subject to a premium conversion arrangement under a cafeteria plan (both of which are discussed below). Over two-thirds of the noninstitutionalized population under age 65 is insured under an employment-based plan. On average, large employers pay about 80% of the cost for employment-based insurance, though some pay all and others pay none. Employers typically pay a smaller percentage for family than for single coverage. Insurance benefits paid from employment-based plans are excluded from gross income if they are reimbursements for medical expenses or payments for permanent physical injuries. Benefits not meeting these tests are taxable in proportion to the share of the insurance costs paid by the employer that were excluded from gross income. (Sections 104 and 105) Benefits are also taxable to the extent taxpayers received a tax benefit from claiming a deduction for the expenses in a prior year (for example, if taxpayers claimed a medical expense deduction for expenditures in 2002 and then received an insurance reimbursement in 2003). In addition, benefits received by highly-compensated employees under discriminatory self-insured plans are partly taxable. A self-insured plan is one in which the employer assumes the risk for a health care plan and does not shift it to a third party. Employers may deduct their insurance payments as a business expense. The deduction is not a tax benefit but a calculation necessary for the proper measurement of the net income that is subject to taxation. Revenue loss attributable to this deduction is not considered a tax expenditure. The Joint Committee on Taxation (JCT) estimates the FY2003 federal revenue loss attributable to the exclusion for employer contributions for health insurance, medical care (including that provided through cafeteria plans and flexible spending accounts, described below) and long-term care insurance will be $75.1 billion. The estimate does not include the effect of the exclusion on employment taxes. Medical Expense Deduction. Taxpayers who itemize their deductions may deduct unreimbursed medical expenses, but only the amount of such expenses that exceeds 7.5% of adjusted gross income (AGI). (Section 213) Medical expenses include health insurance premiums paid by the taxpayer, such as the employee's share of premiums in employmentbased plans, premiums for individual private market policies, and part of the premiums paid by self-employed taxpayers. More generally, medical expenses include amounts paid for the "diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." They also include certain transportation and lodging expenditures, qualified long-term care service costs, and long-term care premiums that do not exceed certain amounts. Currently, the deduction is intended to help only those with catastrophic expenses. CRS-3 IB98037 03-26-03 The medical expense deduction is not widely used. For most taxpayers, the standard deduction is larger than the sum of itemized deductions; moreover, most do not have unreimbursed expenses that exceed the 7.5% AGI floor. In 1998, about 31% of all individual income tax returns had itemized deductions, and of these only about 15% (i.e., about 4.5% of all returns) claimed a medical expense deduction. The JCT estimates the FY2003 revenue loss attributable to the medical expense deduction (including long-term care expenses) will be $6 billion. Individual Private Market Policies. Payments for private market health insurance purchased by individuals are a deductible medical expense, provided the taxpayer itemizes deductions and applies the 7.5% AGI floor as just described. Premiums for the following insurance, however, are not deductible: policies for loss of life, limb, sight, etc.; policies that pay guaranteed amounts each week for a stated number of weeks for hospitalization; and the part of car insurance that provides medical coverage for all persons injured in or by the policyholder's car. Benefits paid under accident and health insurance policies purchased by individuals are excluded from gross income, even if they exceed medical expenses. About 6% of the noninstitutionalized population under age 65 is insured through these private policies. Likely purchasers include early retirees, young adults, employees without access to employment-based insurance, and the self-employed. Self-Employed Deduction. Self-employed taxpayers may deduct payments for health insurance in determining their AGI. (Section 162) Their insurance typically is an individual private market policy. The self-employed deduction, an "above-the-line" deduction, is not restricted to itemizers, as is the medical expense deduction. Following enactment of the Omnibus Consolidated and Emergency Supplemental Appropriations Act for Fiscal Year 1999 (P.L. 105-277), the deduction was 60% of insurance payments in 1999 through 2001, 70% in 2002, and 100% in 2003 and thereafter. The deduction cannot exceed the net profit and any other earned income from the business under which the plan is established, less deductions taken for certain retirement plans and for one-half the selfemployment tax. It is not available for any month in which the taxpayer or the taxpayer's spouse is eligible to participate in a subsidized employment-based health plan (that is, one in which the employer pays part of the cost). These restrictions prevent taxpayers with little net income from their business (which may not be uncommon in a new business, for example, or in a part-time business that grows out of a hobby) from deducting much if any of their insurance payments. However, the portion not deductible under these rules may be treated as an itemized medical expense deduction. For additional information, see CRS Report 98-515, Tax Treatment of Health Insurance Expenditures by the Self-Employed: Current Law and Selected Economic Effects, by Gary Guenther. Self employed individuals include sole proprietors (single owners of unincorporated businesses), general partners, limited partners who receive guaranteed payments, and individuals who receive wages from S-corporations in which they are more than 2% shareholders. (S-corporation status may be elected by corporations that meet a number of Internal Revenue Code requirements. Among other things, they cannot have more than 75 shareholders or more than one class of stock. S-corporations are tax-reporting rather than tax-paying entities, in contrast to C-corporations that are subject to the corporate income tax.) CRS-4 IB98037 03-26-03 In 1998, about 3.4 million tax returns (about 2.7% of all returns) claimed the selfemployed health insurance deduction. For FY2003, the JCT estimates the revenue loss attributable to the deduction (including the deduction for long-term care insurance) to be $2.4 billion. Cafeteria Plans. Health benefits provided through a cafeteria plan are excludable for both income and employment tax purposes. A cafeteria plan is a written benefit plan under which employees may choose between receiving cash and certain nontaxable benefits such as health coverage or dependent care. (Cash here includes any taxable benefits.) Under an option known as a premium conversion plan, employees may elect to reduce their taxable wages in exchange for having their share of health insurance premiums paid on a pre-tax basis; the effect is the same as if employees could claim an above-the line deduction for their payments. Federal employees who participate in the Federal Employees Health Benefits Program (FEHBP) have been able to elect this option since October, 2000; however, the option is not available to federal retirees. Nontaxable benefits provided through cafeteria plans are exempt from income and employment taxes under the Internal Revenue Code rules applicable to those benefits, such as employer-paid insurance. A separate statutory provision (Section 125) extends these exclusions to situations in which employees are given the option of receiving cash; were it not for this provision, the nontaxable benefit would be taxable since the employees had been in constructive receipt of the cash. Flexible Spending Accounts. Benefits paid from flexible spending accounts (FSAs) are also excludable for income and employment tax purposes. FSAs and cafeteria plans are closely related, but not all cafeteria plans have FSAs and not all FSAs are part of cafeteria plans. FSAs funded through salary reductions are exempt from taxation through cafeteria plan provisions (since otherwise employees would be in constructive receipt of cash) while FSAs funded by nonelective employer contributions are exempt directly under provisions applying to employer-paid insurance. For additional information on FSAs, see CRS Report 96-500, Flexible Spending Accounts and Medical Savings Accounts: A Comparison, by Bob Lyke and Chris L. Peterson. Health care FSAs must exhibit some of the risk-shifting and risk-distribution characteristics of insurance. Among other things, participants must elect a specific benefit amount prior to the start of a plan year; this election cannot be revoked except for changes in family status. The full benefit amount (less any benefits paid) must be made available throughout the entire year, even if employees spread their contributions throughout the year. Any amount unused at the end of the year must be forfeited to the employer (thus, "use it or lose it"). FSAs cannot be used to purchase insurance; however, they can be combined with premium conversion plans under cafeteria arrangements to achieve the same tax effect. In 1999, about 22% of private-sector firms could have a health care FSA, but actual participation was far less. Medical Savings Accounts. Medical savings accounts (MSAs) are personal savings accounts for unreimbursed medical expenses. They are used to pay for health care not covered by insurance, including deductibles and copayments. Currently, a limited number of MSAs may be established by individuals who have qualifying high deductible CRS-5 IB98037 03-26-03 insurance (and none other, with some exceptions) and who either are self-employed or are employees covered by a high deductible insurance plan established by their small employer (50 or fewer employees on average). The formal name of MSAs is now Archer MSAs. Employer contributions to MSAs are excludable for both income and employment tax purposes, while individuals' contributions (allowed only if the employer does not contribute) are deductible for determining AGI. Contributions are limited to 65% of the insurance deductible for single coverage and 75% for family coverage. Account earnings are excludable as well, as are distributions used for unreimbursed medical expenses, with some exceptions. Non-qualified distributions are included in gross income and an additional 15% penalty is applied. For further information, see CRS Report 96-500, Flexible Spending Accounts and Medical Savings Accounts: A Comparison, by Bob Lyke and Chris L. Peterson. The original medical savings account legislation (the Health Insurance Portability and Accountability Act of 1996, P.L. 104-191), authorized a limited number of MSAs under a demonstration beginning in 1997. Eligibility was to be restricted after the earlier of (1) December 31, 2000, or (2) specified dates following a determination that the number of taxpayers with accounts exceeded certain thresholds (eventually, 750,000). Once eligibility was restricted under these tests, MSAs generally would have been limited to individuals who either were active participants (had contributions to their accounts) prior to the cut-off date or became active participants through a participating employer. The Community Renewal Tax Relief Act of 2000 (P.L. 106-554) included an extension of eligibility for new participants until December 31, 2002; it also changed the formal name to Archer MSAs for the retiring chairman of the House Ways and Means Committee. The Job Creation and Worker Assistance Act (P.L. 107-147) extended eligibility for new participants until December 31, 2003. In October, 2002, the IRS estimated that there would be 78,913 MSA returns filed for tax year 2001; it also determined that 20,592 taxpayers who did not make contributions in 2001 established accounts in the first 6 months of 2002. These numbers are far less than the 750,000 statutory ceiling. (Not all MSAs are counted toward the ceiling; for example, accounts of taxpayers who previously were uninsured are not taken into consideration.) MSAs should be distinguished from Medicare+Choice MSAs, which are discussed below under the tax treatment of Medicare and Medicaid. Tax Credit for Trade-Displaced Workers. On August 6, 2002, President Bush signed into law the Trade Act of 2002 (P.L. 107-210). The law allows workers displaced by trade to receive a tax credit for purchasing insurance. The amount of the credit is equal to 65% of the premiums paid by the worker for qualified health insurance. The credit is advanceable, meaning that workers can receive the credit when purchasing insurance rather than receiving it after filing their tax returns. The credit is also refundable; eligible workers can receive the credit even if they have zero tax liability for the year. To be eligible for the credit, a worker must be (1) a recipient of a trade readjustment allowance under the Trade Act of 1974; (2) an individual who is not eligible for a trade readjustment allowance because he or she has not exhausted all rights to unemployment insurance; (3) a displaced worker whose current job pays less than the job lost to trade and who is receiving a supplemental wage allowance; or (4) an individual who is over the age of 55 and is receiving a pension benefit from the Pension Benefit Guaranty Corporation (PBGC). CRS-6 IB98037 03-26-03 The tax credit for workers displaced by trade can be used for limited types of health insurance. The tax credit can be applied towards premiums paid to continue employersponsored health insurance under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The credit can also be used to purchase an individual health insurance policy (if the worker was covered by an individual policy at least 30 days prior to becoming unemployed) or to purchase a group policy offered through a spouse's employer. An eligible worker can use the credit to purchase various types of state-based insurance coverage, such as coverage through a state-sponsored high-risk pool, coverage through a health insurance program offered to state employees, and coverage through an arrangement between private entities and the state. State-based coverage must be guaranteed issue, cannot limit coverage due to pre-existing conditions, cannot charge higher premiums than those charged to individuals who do not receive the tax credit, and must offer the same benefits as those provided to individuals who do not receive the tax credit. Some Members of Congress have stated that the law was not intended to allow states to enter into agreements with private insurers offering individual coverage. However, others argue that the intent of the law was to allow states to enter into agreements with private insurers, even those offering individual coverage. The tax-credit for trade-displaced workers may serve as a model for a tax credit that is more generally available. Military and Veterans Health Care. Coverage under military and veterans health care programs is not taxable income, nor are the benefits these programs provide. The tax exclusion (Section 134) applies as well to the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) and Tricare, which serve military dependents, retirees, and retiree dependents. In 1996, about 2.2% of the noninstitutionalized population under age 65 had military or veterans health care as their primary form of coverage. The FY2003 revenue loss attributable to CHAMPUS and Tricare is estimated to be $1.5 billion. For more information, see CRS Issue Brief IB93103, Military Medical Care Services: Questions and Answers, by Richard A. Best. Medicare and Medicaid. Coverage under Medicare or Medicaid is not taxable income. Similarly, benefits paid from either program are not subject to taxation. Medicare covers over 38 million people, including 96% of those ages 65 and older. Medicaid covers over 41 million people. The JCT estimates the revenue loss attributable to the exclusion of Medicare benefits will be $27.1 billion in FY2002. Medicaid beneficiaries, who must meet certain categorical requirements (aged, blind, or disabled, or specified members of families with dependent children) are generally poor and unlikely to have tax liability. The employment tax individuals pay for Medicare Part A is not a deductible medical expense. However, premiums paid by individuals who voluntarily enroll in Part A are deductible, provided the taxpayer itemizes deductions and applies the 7.5 % AGI floor as described above. (Medicare Part A is insurance for hospitalization, skilled nursing facilities, home health and hospice care. Individuals age 65 and older may voluntarily enroll in Part A if they or their spouse do not have at least 10 years of Medicare-covered employment.) Medicare Part B premiums are also deductible subject to those same limitations, as are premiums for Medigap insurance. (Medicare Part B is supplementary insurance for doctors' CRS-7 IB98037 03-26-03 fees and outpatient services. Medigap insurance is private insurance that covers Medicare deductibles, co-payments, and benefits not covered under Medicare.) Beginning in 1999, legislation allowed a limited number of Medicare beneficiaries to elect Medicare+Choice medical savings accounts instead of traditional Medicare. Contributions to these accounts (made only by the Secretary of Health and Human Services) are exempt from taxes, as are account earnings. Withdrawals are likewise not taxed nor subject to penalties if used to pay unreimbursed medical expenses, with some exceptions. No Medicare+Choice MSA plans have ever been offered. Some Consequences of the Tax Benefits Increases in Coverage. By lowering the after-tax cost of insurance, the tax benefits described above help extend coverage to more people. This of course is the intention: Congress has long been concerned about whether people have access to health care. The public subsidy implicit in the incentives (foregone tax revenues) usually is justified on grounds that people would otherwise under-insure, that is, delay purchasing coverage in the hope that they will not become ill or have an accident. Uninsured people are an indication of market failure; they impose spill-over costs on society in the form of public health risks and uncompensated charity care (the free-rider problem). Moreover, if insurance were purchased only by people who most need health care, its cost would become prohibitive for others (the adverse selection problem). However, the tax benefits also lead insured people to obtain more coverage than they would otherwise choose. They purchase insurance that covers more than hospitalization and other catastrophic expenses, such as routine doctor visits, prescription drugs, and dental care. They obtain coverage with smaller deductibles and copayments. On the other hand, comprehensive coverage and lower cost-sharing are thought to lead to better preventive care and possibly long-run savings for certain medical conditions. Source of Coverage. Tax benefits influence the way in which insurance coverage is acquired. The uncapped exclusion for employer-paid insurance, for example, which can benefit nearly all workers and is easy to administer, is partly responsible for the predominance of employment-based insurance in the United States. In contrast, restrictions on the itemized deduction allowed for individual private market insurance may be one reason why that insurance covers only 6% of the population under age 65. Employment-based insurance carries both advantages and disadvantages for the typical worker. Generally costs are lower, and usually individual premiums do not vary by age or risk. (Thus, young and healthy workers may pay more than their actuarial risk would cost, though they are protected as they get older or need additional health care.) However, plans chosen by employers may not meet individual workers' needs (particularly if there are limited options), and changing jobs may require both new insurance and doctors. Increase in Health Care Use and Cost. The tax benefits increase the demand for health care by enabling insured people to obtain services at discounted prices. This induced demand can be beneficial to the extent it reflects needed health care (that which society deems everyone should have) that financial constraints otherwise would have prevented. It can be wasteful to the extent it results in less essential or ineffective care. In either case, CRS-8 IB98037 03-26-03 many economists argue, the additional demand is one reason why prices for health care have risen more rapidly than the general rate of inflation. Whether insurance coverage could be encouraged without increasing the cost of health care has been a matter of debate. Comprehensive reforms that might accomplish this goal include capping the exclusion for employer-paid insurance and replacing both the exclusion and the deduction with a limited tax credit. But these changes could be difficult to implement and may create serious inequities. A 1994 Congressional Budget Office study, The Tax Treatment of Employment-Based Health Insurance, provides an overview of the issues and questions these approaches raise. Many people probably would obtain some health insurance even without the tax benefits. The cost of subsidizing people for what they would otherwise do is an inefficient use of public dollars. Ideally, the tax incentives should lead to insurance being purchased only to the extent it results in better health care for society as a whole. But how they could be revised to accomplish this goal is a difficult question given the different ways insurance is provided, the various ways it is regulated, and the voluntary nature of decisions to purchase it. Equity. Questions might be raised about the distribution of the tax incentives. Since as a practical matter they are not available to everyone, problems of horizontal equity arise. Workers without employment-based insurance generally cannot benefit from them, nor can many early retirees (people under the age of 65). Even if these individuals itemized their deductions, they can deduct health insurance premiums only to the extent that they (and other health care expenditures) exceed 7.5% of AGI. In contrast, the exclusion for employer-paid insurance is unlimited. Even if everyone could benefit from the tax incentives, there would be questions of vertical equity. Tax savings from the exclusions and deductions described above generally are determined by taxpayers' marginal tax rate. Thus, taxpayers in the 15% tax bracket would save $600 in income taxes from a $4,000 exclusion (i.e., $4,000 x 0.15) for an employer-paid premium, while taxpayers in the 36% bracket would save $1,440 (i.e., $4,000 x 0.36). If health insurance is considered a form of personal consumption (such as food or clothing), this pattern of benefits would strike many people as unfair. It is unlikely that a government grant program would be designed in this manner. However, to the extent that health insurance is considered a way of spreading an individual's catastrophic economic risk over multiple years, basing tax savings on marginal tax rates might be justified. For additional information on the economics of health insurance, see CRS Report RL30762, Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress, by Gary Guenther. Current Proposals In the 108th Congress, numerous proposals for new or expanded tax benefits for health insurance have been introduced. In general, proponents of new or expanded tax benefits argue that they are needed to extend coverage to the uninsured and to address efficiency and CRS-9 IB98037 03-26-03 equity problems. Opponents generally argue that tax benefits are unlikely to make much difference for people who do not now purchase insurance. This Issue Brief will not attempt to identify all bills relating to tax benefits for health insurance. For a comprehensive list of bills providing tax benefits for health insurance, Congressional offices can use the Legislative Information System (LIS) available through the CRS home page [http://www.crs.gov]. Medical Savings Accounts As described above, relatively few tax-advantaged Archer medical savings accounts (MSAs) have been established since they first became available in 1997. The slow growth can be attributed to a number of factors including product unfamiliarity, consumer aversion to financial risk, and the reluctance of insurance agents to sell lower-priced policies; however, statutory restrictions undoubtedly have played some role. MSA proponents are urging Congress to expand eligibility and modify restrictions on the required high deductible insurance. In their view, MSAs ought to be encouraged since they can make insurance more affordable, allow a wider choice among doctors, and protect patient rights better than government regulation. Critics generally oppose expansion, arguing that MSAs will result in adverse selection among health plans, underutilization of preventive care, and unwarranted tax breaks for high income families. (For an analysis of these and other questions, see CRS Report 96-500, Flexible Spending Accounts and Medical Savings Accounts: A Comparison, by Bob Lyke and Chris L. Peterson.) President Bush's proposed FY2004 budget would expand and permanently extend the authorization for MSAs. (Under current law, the authorization for new MSAs is set to expire December 31, 2003.) Effective after December 31, 2003, the proposal would: ! ! ! ! ! ! ! repeal limits on the number of accounts; make active accounts generally available to anyone with qualifying high deductible insurance (thus repealing restrictions limiting them to employees of small employers and self-employed individuals); allow contributions up to the amount of the insurance deductible (thus deleting the 65% and 75% ceilings); allow contributions to be made both by employers and account owners; lower minimum insurance deductibles from $1,700 to $1,000 for single coverage and $3,350 to $2,000 for family coverage; allow MSAs to be offered through cafeteria plans; allow the qualifying insurance to provide, without counting against the deductible, up to $100 of preventive care per covered individual per year. Flexible Spending Accounts President Bush's FY2004 budget would allow up to $500 in unused balances in health care flexible spending accounts (FSAs) to be carried over to the following year without being taxed. Under current law, unused balances must be forfeited to the employer. The proposal would also permit unused balances to be distributed to participants (in which case they would be taxed) or rolled over into certain qualified deferred compensation plans (section 401(k), 403(b), and 457 plans). H.R. 176 (introduced by Representative Royce) and H.R. 1177 CRS-10 IB98037 03-26-03 (introduced by Representative DeMint) would also allow limited amounts of unused balances to be carried forward to the following year. The principal argument for allowing these options is that taxpayers might be more willing to participate in FSAs if unused balances at the end of the year were not lost. Allowing carryovers or rollovers might also discourage participants from spending remaining balances carelessly, just to use them up. FSAs generally do not restrict patients' choice of doctors; thus, some might favor them as a way around limitations of managed care. However, the options might result in tax breaks that are unwarranted, particularly for higher income families. Some participants might increase their FSA contributions just to take advantage of them. The health care FSA carryover could become another form of MSA, though limited in size and without account earnings that accrue to the employee. It is not clear in the President's proposal when rollovers to deferred compensation plans would occur; employers generally would need time to run nondiscrimination tests to see if additional contributions to these plans would be permissible. Expanded Tax Deduction In the 108th Congress, one bill has been introduced that would allow individuals to deduct 100% of their insurance premiums, regardless of whether they itemize (H.R. 198, introduced by Representative Stearns). Another bill would remove would allow itemizers to deduct all of their medical expenses (H.R. 53, introduced by Representative Cox). As discussed above, the deduction allowed under current law is restricted to taxpayers who itemize and is further limited to insurance and medical costs that exceed 7.5% adjusted gross income; thus, most taxpayers cannot benefit from it. An expanded tax deduction would improve horizontal equity since more taxpayers could receive tax benefits similar to those associated with employer-paid coverage. (An above-the-line deduction has the same income tax effect as the exclusion allowed that coverage.) At the same time, an expanded deduction would not improve vertical equity since the tax benefits generally would be proportional to the taxpayer's marginal tax rate. A $2,000 premium would result in tax savings of $720 for someone in the 36% bracket (i.e., $2,000 x 0.36) but only $300 for someone in the 15% bracket (i.e., $2,000 x 0.15). It might also be doubted whether tax savings of 15% would enable more lower income taxpayers to obtain insurance. Tax Credit President Bush's FY2004 budget includes a refundable tax credit for health insurance for individuals under age 65. Under the FY2004 budget proposal, the credit would equal 90% of the premium and would decrease for higher incomes; the credit would phase out at $30,000 for individuals and at $60,000 for families. The amount of the credit be limited to $1,000 for an adult covered by a policy and $500 for each child, up to two children. Individuals participating in public health plans (such as Medicaid or the State Children's Health Insurance Program) or employer health plans would not be eligible for the credit. The credit would be claimed through the normal tax-filing process. Alternatively, beginning July 1, 2005, an individual could use the credit in advance to reduce payments to the insurance company. The insurer would have then received the credit directly from the U.S. Treasury. CRS-11 IB98037 03-26-03 A tax credit could be attractive in several respects. If it were generally available, a credit could aid taxpayers who do not have access to employment-based insurance (or who are dissatisfied with it) and who cannot claim the medical expense deduction. A credit could provide all taxpayers with the same dollar reduction in final tax liability; this would avoid problems of vertical equity associated with the tax exclusion and tax deduction. A credit might also provide lower income taxpayers with greater tax savings than either the exclusion or the deduction; this might reduce the number of the uninsured. If the credit were refundable, it could even help taxpayers with limited or no tax liability. But the effects of tax credits can vary widely, depending on how they are designed. One important question is whether the credit would supplement or replace existing tax benefits, particularly the exclusion for employer-paid insurance. Another is whether the credit would be the same for all taxpayers or more generous for those with lower incomes. Ensuring that lower income families benefit from any credit may be difficult if they cannot afford to purchase insurance beforehand. Similarly, it might be asked whether the credit would vary with factors that affect the cost of health insurance, such as age, gender, place of residence, or health status. Whether the insurance must meet certain standards for benefits, coinsurance, and underwriting might also be a factor. For additional analysis, see CRS Report RL30762, Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress, by Gary Guenther. Small Employer Tax Credit The Economic Recovery Act of 2003 (S. 414, introduced by Senator Daschle) would provide a tax credit to small employers. The credit would equal a certain percentage of the amount spent by the employer for employee benefits. The percentage would equal 50% for employers with less than 26 qualified employees, 40% for employers with between 26 and 35 qualified employees, and 30% for employers with between 36 and 50 qualified employees. A qualified employee is a worker who is not covered under a spouse's health insurance or covered under a public insurance program. In the 108th Congress, several other bills have been introduced that would provide a tax credit to small employers that offer health insurance to their employees (S. 10, introduced by Senator Daschle; S. 53, introduced by Senator Durbin; S. 86 introduced by Senator Clinton; H.R. 450, introduced by Representative Dunn). In each bill, the credit would equal a percentage of the cost incurred by the employer for providing health insurance to qualified employees. Each bill has different provisions for calculating the percentage of the credit. Factors determining the percentage include the number of qualified employees in the firm, the average wage of the firm's qualified employees, the share of insurance premiums paid by the firm, and whether a qualified employee is covered by a single or family policy. LEGISLATION H.R. 53 (Cox) Health Care Freedom of Choice Act. Introduced January 7, 2003. Referred to the Committee on Ways and Means. CRS-12 IB98037 03-26-03 H.R. 176 (Royce) A bill to allow amounts elected for reimbursement of medical care expenses under a health flexible spending arrangement that are unused during a plan year to be carried over for such use for subsequent plan years. Introduced January 7, 2003. Referred to the Committee on Ways and Means. H.R. 198 (Stearns) Health Care Tax Deduction Act of 2003. Introduced January 7, 2003. Referred to the Committee on Ways and Means. H.R. 450 (Dunn) Small Business Health Insurance Affordability Act of 2003. Introduced January 29, 2003. Referred to the Committee on Ways and Means. H.R. 1177 (DeMint) A bill to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements. Introduced March 11, 2003. Referred to the Committee on Ways and Means. S. 10 (Daschle) Health Care Coverage Expansion and Quality Improvement Act of 2003. Introduced January 7, 2003. Referred to the Committee on Finance. S. 53 (Durbin) A bill to amend the Internal Revenue Code of 1986 to allow small business employers a credit against income tax for employee health insurance expenses paid or incurred by the employer. Introduced January 7, 2003. Referred to the Committee on Finance . S. 86 (Clinton) Small Employer Tax Assistance for Health Coverage Act of 2003. Introduced January 7, 2003. Referred to the Committee on Finance. S. 414 (Daschle) Economic Recovery Act of 2003. Introduced February 14, 2003. Placed on Senate Legislative Calendar February 24, 2003. FOR ADDITIONAL READING Cunningham. Laura E. National Health Insurance and the Medical Deduction. Tax Law Review. V. 50 (1995), p. 237-264. Gruber, Jonathan and Larry Levitt. Tax Subsidies for Health Insurance: Costs and Benefits. Health Affairs. V. 19 (2000), p. 72-85. Gruber, Jonathan and James Poterba. Tax Incentives and the Decision to Purchase Health Insurance: Evidence from the Self-Employed. The Quarterly Journal of Economics. V. 109 (1994), p. 701-733. CRS-13 IB98037 03-26-03 Kaplow, Louis. The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of Medical Insurance Premiums. California Law Review, v. 79 (1991), p. 1485-1510. Kahn, Charles N. and Ronald F. Pollack. Building a Consensus for Expanding Health Coverage. Health Affairs. V. 20 (January/February 2001), p. 40-48. Pauly, Mark. Taxation, Health Insurance, and Market Failure in the Medical Economy. Journal of Economic Literature. V. 24 (1986), p. 629-675. Pauly, Mark and Bradley Herring. Expanding Coverage via Tax Credits: Trade-Offs and Outcomes. Health Affairs. V. 20 (January/February, 2001), p. 9-26. Sheils, John and Paul Hogan. Cost of Tax-Exempt Health Benefits in 1998. Health Affairs. V. 18 (1999), p. 176-181. U.S. Congress. Congressional Budget Office. The Tax Treatment of Employment-Based Health Insurance. Washington, March, 1994. U.S. Congress. House. Committee on Ways and Means. Subcommittee on Health. Health Insurance Premium Tax Deductions for the Self-Employed. Hearings, 104th Congress, 1st session. January 27, 1995. Washington, U.S. Govt. Print. Off., 1996. U.S. General Accounting Office. Medical Savings Accounts: Results from Surveys of Insurers GAO/HEHS-99-34. Washington, December, 1998. CRS-14 IB98037 03-26-03 Appendix Listed below is the general formula for calculating federal income taxes. The list omits some steps, such as prepayments (from withholding and estimated payments) and the alternative minimum tax. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Gross income minus Deductions (or adjustments) for AGI (i.e., "above the line") = Adjusted gross income (AGI) minus Greater of standard or itemized deductions minus Personal and dependency exemptions = Taxable income times Tax rate = Tax on taxable income ("regular tax liability") minus Credits = Final tax liability CRS-15
Pages to are hidden for
"IB98037"Please download to view full document


text:
** All Lion Brand stores and facilities are closed on Friday, July 3rd in observance of Independence Day the following day. **
This DVD walks you through the basics of casting on, knitting, and binding on the LK-150 knitting machine--a great basic home knitting machine (click the name of the machine for more info). You will also learn more advanced skills including how to construct an entire sweater on the knitting machine.
We accept
Mastercard and Visaon our SECURE SERVER
We also accept


text:
Lots of blueberries are ripening to guarantee a big blueberry season! They are large and sweet! We will open Wednesday, May 27, at 7:30. We will be open every Wednesday and Saturday only from 7:30 a.m. until 12:30. We have buckets for you to use for picking and sacks to take home. Please bring a plastic container or box to support your sack. Cost is $10 per gallon.
Seasons of Griffin Berry Farm Produce
Late May-June
You Pick $10 gallon
You Pick $15 for 5 gallons
70 cents per Pound
Muscadine Grapes
You Pick $8 gallon
You Pick 80 cents Pound
We Pick $1.00 Pound
You Pick $1 per Pound
Blueberry Season has certain days and hours
All other fruits are by appointment. Call to schedule.
Check this section on this site to know when fruits are in season.
Notes from Bill and Barbara
Welcome to the Griffin Berry Farm web site.Ā We are excited to keep you updated with the most current information about what's going on at the farm. Hopefully we've answered most of your questions on this site but if you need any additional information, please contact us at the phone number listed.
We're located West of Beaumont heading out Highway 105 or Phelan. Our address is:
2394 Moore Road
Beaumont, TX 77713
(409) 753-2247
For directions to the Griffin Berry Farm, please enter your address below
Your address
Weather Forecast
© 2007-2014, Griffin Berry Farm, All Rights Reserved
Updated: May 22, 2015


text:
Palm Springs
Real Estate
I'm Paul Roberts, a published Palm Springs Real Estate photographer with 33 years experience. I offer unmatched, magazine quality, NATURAL looking photography of Real Estate, portraits, weddings, events, pets & concerts in Palm Springs & many Southern California cities. My photography of Palm Springs listed Real Estate for sale, combined with my helping Realtors sell their MLS listings with my large social media reach has yielded a large percentage of SALES of those homes, and often in a very short time (1-2 weeks). References and addresses available. I take a vested interest in the Realtor / Broker SELLING the home.
Photography, social media marketing and promotion, and RESULTS are passions of mine. I also help PROMOTE folks & causes to my Social Media reach of 1.2+ million. I offer DIGITAL EDITING worldwide. I can help you!
These pages contain my typical Real Estate photos in addition to others I've taken over the years. I retain sole ownership of them.
CLICK on ANY photo to enlarge.
My photographs are available for purchase via PayPal. See my "Contact" page to purchase celebrity photos, arrange photography, enhancement of your photos, avatar creation, or help with social media.
Sign in|Recent Site Activity|Report Abuse|Print Page|Powered By Google Sites


text:
Import data from another addon Rated 5 out of 5 stars
While "importing data from another addon" encountered the following problem:
I have 10 groups with 187 dials in my Speed Dial 0.9.6.2. I'm marking this addon in the master of import, then "Next" and then the window "Select groups to import" appears. My 10 groups doesn't fit in this window (only 9 groups). And there is no Next-button or anything else, probably not fits. Next import does not work. And the size of the window "Select groups to import" is fixed.
It seems to me that I can import groups from Speed Dial, deleting part of them, than restoring from back up and then deleting another part. But it is not kosher )))
Waiting for recommendations and fixes and it will be REALLY five stars!
We will take a look and fix it in next version. Currently it's not fully published and it take more time for the approval. It's not our fault. We hope that we will be nominated soon.
Also we already added export/import of your dials. So, in next version you will be able to backup your dials and all settings.
Pls be patient. ;)


text:
Jari-Matti Latvala closes on Rally Sweden victory
|Sunday, February 12th 2012, 09:43 GMT
Jari-Matti Latvala looks certain of Rally Sweden victory after Mikko Hirvonen lost pace on the final morning.
Citroen driver Hirvonen had struggled to make his tyres last as long as his Ford rival yesterday, but a set-up change today aimed at curing that issue ended up leaving the Finn less confident in his DS3. That allowed Latvala to stride away and build a 35.6-second lead, as Hirvonen decided to focus on retaining second place instead.
The battle for third place remains wide open, with Mads Ostberg (Adapta Ford) closing in on Petter Solberg's factory Ford throughout the loop. With three stages to go, the gap is down to 4.9s.
Evgeny Novikov (M-Sport Ford) continued to charge on today's first stage to make sure he stayed out of Sebastien Loeb's reach as the Citroen driver took sixth from Henning Solberg's Go Fast Ford. With 41s between Novikov and Loeb going into the final loop, the champion reckons sixth will be his limit this weekend.
After losing time yesterday when he accidentally left a radiator blank on his Mini, Patrik Sandell made sure he pulled away from Martin Prokop (Czech Ford) this morning to make his eighth place feel more secure.
Leading positions after SS21: Pos Driver Team/Car Time/Gap 1. Jari-Matti Latvala Ford 2h54m12.8s 2. Mikko Hirvonen Citroen + 35.6s 3. Petter Solberg Ford + 58.8s 4. Mads Ostberg Adapta Ford + 1m03.7s 5. Evgeny Novikov M-Sport Ford + 2m36.5s 6. Sebastien Loeb Citroen + 3m17.9s 7. Henning Solberg Go Fast Ford + 3m38.6s 8. Patrik Sandell Mini + 5m04.6s 9. Martin Prokop Czech Ford + 5m28.5s 10. Eyvind Brynildsen Adapta Ford + 5m59.1s


text:
"Love the stickers. Exactly as pictured. Colors online are the same in reality. Reasonable price. I liked customizing the text."
"These gift tags are beautiful and arrive exactly as pictured. The design is so delicate; perfect for a baby shower which is what I used them for. The one caveat is that the white lettering is a bit difficult to see as the tag is a very pale pink. If I had to do it over again, I would use black, or a darker color, rather than the standard white. It is still very beautiful hence the five stars."
"It was fun to put my both kids names on this sticker, but I still need to make one of this stickers with only one child name on it it, when they are not going together to B-days"
"I used these on the Valentine's my daughter took to school for her friends. They were great. I sealed all her little gift bags with the sticker. It made things so easy and adorable. They are darling!"
"I was concerned about possible quality of sticker So ordered the minimum. Will definitely be ordering more. I deviated from recommended font and chose one that's a tad small but overall a very pretty and soft looking design!"


text:
And too few insights gleaned from them
Fly Guts Reveal Animal Inventory
January 7, 2013|
Stomachs of flesh-eating flies carry the DNA of animals in remote rainforests.
Daily News Roundup
January 7, 2013|
Stomachs of flesh-eating flies carry the DNA of animals in remote rainforests.
January 2, 2013|
Carl Woese, the discoverer of the third domain of life, has passed away at age 84.
December 12, 2012|
Fungi in 100 million year-old seafloor sediments could possess novel antibiotics.
November 28, 2012|
A type of scallop expels water and waste through a sort of cough that could reveal clues about water quality.
November 20, 2012|
Decades can pass between the discovery of a new animal or plant and its official debut in the scientific literature.
November 19, 2012|
An all-female species, distantly related to flatworms, steals all of genetic material it needs to diversify its genome.
November 13, 2012|
Nominated as a write-in candidate as a protest against the anti-science incumbent, famed naturalist Charles Darwin won 4,000 congressional votes in a Georgia county.
September 18, 2012|
The US Department of Agriculture announces a partnership of 10 study sites to help promote long-term research.
September 5, 2012|
Scientists ask the NSF to reconsider a granting mechanism they say could hurt junior faculty.
September 4, 2012|
Canines that chase away seagulls have been helping to reduce the amount of bird droppings, which can carry disease and lead to beach closures.


text:
KindsOfJokes - make you laugh and happy
By honggang li
Open iTunes to buy and download apps.
Are you sad? let's read jokes!
Are you feeling bored? let's read jokes!
Are you want to be happy? let's read jokes!
This great app contains hundreds of interesting , fun , weird and sex jokes.Be sure to check it out!
-Read it anywhere no Internet needed
-Opens to last spot read
-Search with Highlight
-Organized into Books & Chapters
iPhone Screenshot
View In iTunes
- Category: Entertainment
- Released: 03 April 2011
- Version: 1.0
- Size: 1.0 MB
- Language: English
- Developer: honggang li
- © zky
Compatibility: Requires iOS 4.2 or later. Compatible with iPhone, iPad, and iPod touch.


text:
escape games
uc browser
call recorder apps
beach model videos
opera mini
combat games
live wallpapers
Baby videos
bowling games
photo editing apps
dating tips videos
mp3 downloader apps
This Theme Contains beautiful Icons You will love and has a very Colorful and Glossy Interface
Get this excellent theme to change your phone!
my fav theme!
Punk Musc Theme
cradle of filth
Express Music Theme for Nokia 3250 or s60 3rd with screen 176x208 pixel
dance dancer music
theme of 50 cent
Iron Maiden by Edy. With icons in list and grid view. Best for firmware v05.50 or up.


text:
Apart from the transformation of community life, resettlement also induces changes in cultural practices that are embedded in the indigenous architectural idioms; such practices have to be recast so as to fit into standardized modern high-rise flats. Such cultural changes, which constitute an aspect of resettlement adjustments neglected in the literature, will be examined in this chapter.
Prior to resettlement into high-rise flats, Chinese and Malays lived in architecturally distinct houses, each reflecting the social, cultural and religious values of the respective groups. Significantly, although constituting up to 8 per cent of the total population, and often concentrated in certain districts close to their places of employment, Indians in Singapore did not develop their own ethnically distinct architecture. Among the possible reasons for this is that until after the Second World War, family formation among Indians, though not entirely absent, did not occur in significant numbers. Indian men who came in search of employment lived largely in dormitories or in quarters provided by the employers. Those who did form families appeared to have adapted themselves into existing house-forms (Siddique and Puru Shotam, 1982). For example, in a village in the northern part of the island where there was a concentration of Indians because of proximity to the naval base which provided substantial employment opportunities for them, the Indians lived in houses that were similar in layout to those of the Chinese, described below, but with a different pattern of usage.
Exclusive ethnic settlements have been dispersed as a result of the HDB's first-come-first-served allocation procedure and the government's explicit policy goal of physical ethnic integration through public housing itself—a policy which is analysed in Chapter 7. As it happened, a major adjustment to living in flats concerns the religious practices of the three ethnic groups, disclosing the deep-rooted significance of religion in what


text:
Giant Floating Rubber Duck Mysteriously Deflates in Hong Kong
The giant rubber duck that recently sailed into Hong Kong has deflated into an oversize floating blob overnight, CNN reports. At first Harbor City officials didn't respond to queries about the demise of
Sky City: World's Tallest Tower to Break Ground in June
Sky City will be prefabricated off site in three months, and it will then be assembled in just seven months. Reaching up 838 meters (2,749 feet), the 220-floor tower will feature residential, office
UGE Rolls Out Solar and Wind-Powered LED Streetlights in PingQuan, China
Urban Green Energy Inc has installed 120 solar and wind-powered streetlights in PingQuan, situated in the Hebei province of China. Instead of opting for costly traditional lights that would have needed to
Deadly Air Pollution Makes Playing Outside a Nightmare For Children in China
Photo via Shutterstock It's been a bad year for air quality in China. Rampant industrial pollution has caused cities like Beijing and Shanghai to be shrouded in a cloud of toxic emissions, and now
MVRDV Breaks Ground on Green-Roofed Business District at Shanghai Hongqiao Airport
The facades of the buildings in the Shanghai Hongqiao Airport business district are meant to subtly reference the patterns seen in a bamboo forest, according to the architects. "The self-shading shape of
Report Shows Persistent Organic Pollutants are Accumulating in the Tibetan Plateau and Himalayas
The Roof of the World has long been associated with notions of adventure, beauty, and the majesty of some of the tallest mountains on earth. However research has shown that amidst the stunning landscape
MAD Completes Stunning China Wood Sculpture Museum in Harbin
Located across from a park and backed by a dense neighborhood and buildings, the China Wood Sculpture Museum is a long, low volume. As with many of MAD's projects, the form is organic and flows like a
Chinese Fishing Boats Catch 12 Times More Fish than Goes Reported
Photo via Shutterstock A new report published by scientists at the University of British Columbia finds that Chinese fishing boats catch about $11.5 billion worth of fish from beyond Chinese waters
China Announces Plans to Export Greenhouse Gases to Terraform Mars
As an extension of China's $16 billion plan to combat air pollution in its cities, today the China National Space Administration (CNSA) announced an ambitious plan to export the nation's emissions to
Turenscape Architects Turns a 54-Acre Garbage Dump Into a Luscious Low-Maintenance Park in China
Tianjin Bridged – Qiaoyuan post-industrial park is a 54-acre site built on what was once a heavy polluted, littered and deserted garbage dump. The city's municipal government called Turenscape to
gmp Architekten Unveils Massive Daylit Tianjin Exhibition Center for China
The Tianjin Exhibition Center will be China's third international exhibition center (after the ones in Shanghai and Guangzhou), and it's expected to be completed in the next few years. Located on Tianjin
China's Bruck House Apartment Complex Cuts Energy Use by 95%
The new Bruck apartment complex was designed as a place where families who are interested sustainable housing but are unsure about it can take it for a test drive. By living in the building for a short
China's New Premier Promises to Tackle Pollution with an "Iron Fist"
Photo via Shutterstock Polluters in China beware - there's a new Premier in town and he is ready to tackle pollution with an "iron fist," he told media at his debut press conference over the weekend.
Rooftop Running Track Slashes ChiCheng Primary School's Footprint in China
What a clever idea for LYCS to put the track field on the roof, not only because it saves space and reduces the project's overall footprint, but it also provides children an inspired environment in which
China Produces 80 Billion Disposable Chopsticks Per Year, Putting its Forests at Risk
Photo via Shutterstock For those that aren't very deft at handling chopsticks, now there's a good reason to opt for the reusable fork instead. In the latest news of ecological disaster in China, the
Japan Successfully Taps 'Flammable Ice' as an Energy Source for the First Time
Japan is faced with a number of challenges when it comes to domestic energy production - the country is the world's largest importer of natural gas, and since the Fukushima Daiichi nuclear meltdown it has
China's Autonomous Antarctic Polar Rover Powered by UGE's HoYi! Wind Turbine
Beijing's Aeronautics and Astronautics University just launched their "Polar Rover," an autonomous research vessel that is exploring the effects of global warming on Antarctica. The 300 kilogram machine
Spidery Shellstar Pavilion Lures Festival Goers into its Web in an Empty Hong Kong Lot
The design process is fairly complicated, but suffice to say that it only took six weeks to get from design to fabrication and to assembly - a three-step process made possible by parametric modeling. The
Vincent Callebaut Unveils Stacked Pebble-Inspired Eco-Farmscrapers for Shenzhen
People are flocking to the cities around the world, especially in China with 75% of the Chinese population projected to be living in urban environments by 2030. To alleviate the pressures put on the
Researchers Call for Legalizing Rhino Horn Trade to End Poaching
Photo via Shutterstock Some researchers believe that creating a legal rhino horn trade is the only way to curb runaway poaching of the endangered mammal. At present, roughly two rhinos are killed for
Chinese Air Quality is So Bad, Traffic Police Ordered to Wear Anti-Smog Nasal Filters
Image: weibo.com China's cities are experiencing record-breaking levels of air pollution. Fearing for their health, Shanghai's traffic police department has distributed nasal smog filters to more than
Solar Power Generation to Increase by 35 Times in Argentina
There is a good reason why Argentina's flag sports a shining sun. At present, Argentina only produces about 10MW of solar power, but that figure is soon about to receive a giant boost as the country plans
The Newsroom Actress Olivia Munn Unveils Despicable Video of Chinese Fur Farm
We sincerely doubt that any of our earth-conscious readers would wear fur, but we urge you to take a look at this despicable video footage of a fur farm in China so you can convince anyone who thinks fur
Arcgency's Green-Roofed WFH House is Made From Three Recycled Shipping Containers
Arcgency's WFH House uses three recycled shipping containers as structural supports. The containers are lined with insulation, which is covered with bamboo, effectively concealing the rough-hewn
China Announces Plans to Tax Carbon Emissions and Clean up Air Pollution!
Image: © John E. Williamson Not long after reports of China's unearthly pollution dominated headline news, the Ministry of Finance has published plans to tax carbon emissions. The idea of a carbon tax
Huang Qingjun Photographs Rural Chinese Families With Everything They Own
To persuade people who maybe haven't been photographed before into taking all their possessions outside (and pose!) wasn't an easy job. Qingjun had to explain the project, show each family pictures,
Stunning West Kowloon Bamboo Theatre Pops Up in Hong Kong for Chinese New Year
The pop-up bamboo West Kowloon Theatre will feature a series of events including Cantonese opera performances by young talents, Chinese dance by the Hong Kong Dance Company and contemporary music
OMA Unveils Plans for Essence Financial Building with High Performance Facade in Shenzhen
The Essence Financial Building will be located in the Financial Development Area of Shenzhen with views overlooking the nearby Shenzhen Golf Club. The 180-meter tower will feature a ground floor podium
First Phase of Aedas' Seaside Eco-Resort Opens in Guangdong, China
Aedas recently announced the completion of the first phase of its seaside eco-resort at Huidong, Guangdong, China. The natural setting of this seaside town, located 40 miles from Shenzhen, is the perfect
iGreen: Giant Sphere Made From Thousands of Recycled CDs and DVDs Coming to China
In China, someone's old music collection is getting a second chance at life. MINIWIZ Sustainable Energy Development Ltd recently announced plans to build the iGreen, an aviation museum featuring a 5D
Read Inhabitat
Search Categories
Recent Posts
Recent Comments
Browse by Keyword