Ezra continues to claim that the worst employer incentive in MaxTax is the way it fines employers for not covering employees.
Max Baucus’s bill retains the noxious “free rider” provision on employers. Rather than a simple employer mandate that forces every employer over a certain size to provide health-care insurance or pay a small fee, the free rider approach penalizes employers $400 for hiring low-income workers who are eligible for subsidies.


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