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The article focuses on the Health Insurance Premium Tax Credit (PTC) and Cost-Sharing Reductions (CSRs) available under the Affordable Care Act (ACA) and subsequent legislative amendments. Topics include eligibility criteria for the PTC, its refundable and advanceable nature, as well as the temporary changes made by the American Rescue Plan Act (ARPA) and the budget reconciliation measure. It also discusses the types of CSRs, temporary changes to the PTC and CSRs.

Issue: A public option is a government-established health insurance plan designed to inject more competition into the market and improve coverage affordability over time. Despite widespread support, little progress has been made at the federal or state level toward creating such a plan. We propose a public option plan for California, Golden Choice, that would be based on the state's "delegated model" of health care under which provider organizations accept the financial risk for delivering health care services. Goals: To assess the proposed plan's competitive impact on premiums in 19 markets in the Covered California health insurance marketplace. Methods: Regression models using Integrated Healthcare Association and related data to estimate premiums; qualitative interviews with health plan and medical group leaders. Key Findings and Conclusions: Golden Choice would have the lowest premiums in 14 of the 19 Covered California regions and save $243 million ($1,389 per year per projected enrollee) in one year. Similar results were found when assessing the impact of public-employee HMOs as well as L.A. Care, the only county-based public option. Plan and medical group leaders reported that under Golden Choice, they could provide high-quality care while operating with premiums of 5 percent to 10 percent less than current plans. Moreover, a successful public option based on the delegated risk model would not require regulatory changes or mandates. [ABSTRACT FROM AUTHOR]

Certain individuals without access to subsidized health insurance coverage may be eligible for the premium tax credit (PTC) established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) and amended under the American Rescue Plan Act of 2021 (ARPA, P.L. 117-2) and the enacted budget reconciliation measure (P.L. 117-169) (commonly referred to as the Inflation Reduction Act) to include several temporary provisions. The dollar amount of the PTC varies from individual to individual, based on a formula specified in statute. Individuals who are eligible for the PTC may be required to contribute some amount toward the purchase of health insurance. To be eligible to receive the premium tax credit in 2023, individuals must have annual household income at or above 100% of the federal poverty level; not be eligible for certain types of health insurance coverage, with exceptions; file federal income tax returns; and enroll in a plan through an individual exchange. Exchanges (or marketplaces) are not insurance companies; rather, exchanges serve as marketplaces for the purchase of health insurance. The PTC is refundable, so individuals may claim the full credit amount when filing their taxes, even if they have little or no federal income tax liability. The credit also is advanceable, so individuals may choose to receive advanced payments of the credit (or APTC). APTCs are provided on a monthly basis to coincide with the payment of insurance premiums, automatically reducing consumer costs associated with purchasing insurance. The credit is financed through permanent appropriations authorized under the federal tax code. Individuals who receive premium credit payments also may be eligible for subsidies that reduce cost-sharing expenses. The ACA established two types of cost-sharing reductions (CSRs). One type of subsidy reduces annual cost-sharing limits; the other directly reduces cost-sharing requirements (e.g., lowers a deductible). Individuals who are eligible for CSRs may receive both types. The ARPA made temporary changes to the PTC and to CSRs. Of those temporary changes, one provision expanded eligibility for the PTC and increased the amount for tax years 2021 and 2022. The ARPA temporary changes to the PTC and CSRs that have expired include the provisions that • suspended the requirement, for tax year 2020, that individuals pay back PTC amounts that were provided in excess and • expanded eligibility for and the calculation of both the PTC and the CSRs for individuals who receive unemployment compensation during calendar year 2021. The budget reconciliation measure, enacted on August 16, 2022, extends the ARPA provision that expanded eligibility for and the amount of the PTC for three years to sunset at the end of tax year 2025. The Internal Revenue Service promulgated a rule on October 13, 2022 to address family eligibility for the PTC, which would expand the number of individuals who would become eligible. This report describes current law and applicable regulations and guidance, specifically with regard to how the PTC and CSR requirements apply in 2023. [ABSTRACT FROM AUTHOR]

In 2023-24, the Centre and states collected Rs 8,262.94 crore through GST on health insurance premium [ABSTRACT FROM AUTHOR]

The article describes current law and applicable regulations and guidance, specifically with regard to how the health premium tax credit (PTC) and cost-sharing reductions (CSRs) requirements apply in 2022. It mentions that certain individuals and families without access to subsidized health insurance coverage may be eligible for a premium tax credit authorized under the Patient Protection and Affordable Care Act and amended under the American Rescue Plan Act of 2021.

Besides, in 2023-24, Rs 1,484.36 crore was collected on account of GST on health reinsurance premium [ABSTRACT FROM AUTHOR]

Lok Sabha Speaker Om Birla has requested that Members of Parliament (MPs) refrain from protesting in the area in front of the stairs leading to the Makar Dwar of Parliament. This request comes after the INDIA bloc parties staged a protest against the central government's 18% Goods and Services Tax (GST) on life and health insurance premiums. Various parties, including the Trinamool Congress, Congress, AAP, and NCP-Sharadchandra Pawar, participated in the protest. Birla emphasized the importance of respecting the collective sentiment of the House and maintaining the dignity of the Parliament. The opposition raised concerns about the lack of a designated protest area since Mahatma Gandhi's statue, traditionally used for demonstrations, had been relocated. Rahul Gandhi and Shashi Tharoor criticized the government's imposition of GST on insurance premiums, while Sudip Bandopadhyay of the All India Trinamool Congress described it as "anti-people" and detrimental to citizens. [Extracted from the article]

Anup Rau, the Managing Director and CEO of Future Generali India Insurance Company, has expressed his expectation for an increase in the deduction limit on health insurance premiums in the upcoming Budget. Rau points out that the current limit has remained unchanged for nine years, despite the rising healthcare costs in the country. He suggests that the limit should be linked to inflation and revised annually or every couple of years. Rau also emphasizes the need to extend these benefits to the New Tax regime in order to increase health insurance penetration. [Extracted from the article]

Bajaj Allianz General Insurance's MD & CEO -- Tapan Singhel in budget expectations has said that reforms like offering health insurance to employees at negotiated rates, reducing GST on health insurance premiums, and offering tax benefits like increased Section 80D exemption limits would make health insurance more affordable and accessible, especially for the 'missing middle' segment of population.He stated 'Additionally, for senior citizens, removing the limit on deductions for health insurance premiums would significantly ease their financial burden.' [Extracted from the article]

The article provides information on the Medicare Part B federal insurance program in the U.S. and its coverage on enrollment and premiums. Topics discussed include the initial enrollment period for beneficiaries and the late-enrollment penalty, the sources of funds for Part B, the monthly premiums to be paid by Part B participants, and the standard monthly Part B premium determined by the U.S. Centers for Medicare and Medicaid Services for 2022.

Certain individuals without access to subsidized health insurance coverage may be eligible for the premium tax credit (PTC) established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) and amended under the American Rescue Plan Act of 2021 (ARPA, P.L. 117-2) to include several temporary provisions. The dollar amount of the PTC varies from individual to individual, based on a formula specified in statute. Individuals who are eligible for the PTC may be required to contribute some amount toward the purchase of health insurance. To be eligible to receive the premium tax credit in 2022, individuals must have annual household income at or above 100% of the federal poverty level; not be eligible for certain types of health insurance coverage, with exceptions; file federal income tax returns; and enroll in a plan through an individual exchange. Exchanges (or marketplaces) are not insurance companies; rather, exchanges serve as marketplaces for the purchase of health insurance. They operate in every state and the District of Columbia. The PTC is refundable, so individuals may claim the full credit amount when filing their taxes, even if they have little or no federal income tax liability. The credit also is advanceable, so individuals may choose to receive advanced payments of the credit (or APTC). APTCs are provided on a monthly basis to coincide with the payment of insurance premiums, automatically reducing consumer costs associated with purchasing insurance. The credit is financed through permanent appropriations authorized under the federal tax code. Individuals who receive premium credit payments also may be eligible for subsidies that reduce cost-sharing expenses. The ACA established two types of cost-sharing reductions (CSRs). One type of subsidy reduces annual cost-sharing limits; the other directly reduces cost-sharing requirements (e.g., lowers a deductible). Individuals who are eligible for CSRs may receive both types. Plans with CSRs were initially provided payments to reimburse them for the cost of providing the subsidies to eligible consumers. Although applicable health plans must continue to provide these CSRs, such plans no longer receive direct payments. The ARPA makes temporary changes to the PTC and to CSRs. Its provisions amend statute to · expand eligibility for and the amount of the PTC applicable to certain exchange plans for tax years 2021 and 2022; · suspend the requirement, for tax year 2020, that individuals pay back PTC amounts that were provided in excess; and · expand eligibility for and the calculation of both the PTC and CSRs for individuals who receive unemployment compensation during calendar year 2021. This report describes current law (including ARPA provisions that are in effect as of the publication date of this report) and applicable regulations and guidance, specifically with regard to how the PTC and CSR requirements apply in 2022. [ABSTRACT FROM AUTHOR]

The article presents a report by the U.S. Congressional Research Service which describes current issues related to the Medicare Part B premium and enrollment for Congress. It mentions about its potential net impact on Social Security benefits, and possible increases in Medicare premiums as a means to reduce federal spending and deficits.

Reliance General Insurance CEO Rakesh Jain in its budget recommendations has urged the government to raise the health insurance premium tax exemption limit to Rs 75,000, decrease GST on electric vehicle (EV) insurance to five percent and offer subsidies or tax credits for comprehensive insurance on EVs.Besides, he also suggested the government to introduce a tax deduction for home insurance premiums under Section 80C, and provide tax incentives for cyber insurance, especially for small and medium enterprises, to bolster resilience against cyber threats and data breaches. [Extracted from the article]

Ritesh Kumar, Managing Director (MD) and Chief Executive Officer (CEO), HDFC ERGO General Insurance said 'In line with the Insurance Regulatory and Development Authority of India's (IRDAI) vision of 'Insurance for All by 2047', there is a need to reconsider the Goods and Services Tax (GST) rate of 18 per cent on health insurance policies in the upcoming Union Budget, thereby improving the affordability for our citizens'.The GST rate for health insurance in India is generally 18%. This means that when you pay your health insurance premium, 18% of that amount is the GST component, which goes to the government as tax. [Extracted from the article]

The article offers an overview on interaction between Medicare premiums and Social Security annual cost-of-living adjustment (COLA) in the U.S. It mentions efforts of the government in providing financial security to most elderly and disabled individuals in the country; and amendment of Social Security Act for preventing certain Social Security beneficiaries monthly benefit amount from decreasing.

The article explores the prescription drug benefit under the Medicare Part D program in the U.S. It highlights the significance of the Part D program in enhancing the low-income individuals' drug coverage. Also mentioned are the enrollment of the plan, the low-income subsidies, drug coverage and the part D benefit structure.

The article focuses on requirements for option to waive under the U.S. Patient Protection and Affordable Care Act. Topics discussed include laws governing health insurance coverage to state residents; requirements related to qualified health plans, health insurance exchanges, and premium tax credits; and take of Department of Health and Human Services on the same.

The article focuses on an approaches of the U.S. Republican Party for repealing the Affordable Care Act along with approaches of president Donald Trump for refusal of subsidy payments in health exchanges. Topics discussed include observation of an unified approaches of the Party for replacement of the Act; observation of the Better Care Reconciliation Act (BCRA) rejection in legislative voting; and consideration of Trump for an increment in health insurance premium rates.

ISSUE: The individual insurance market functions better with larger numbers of people enrolled. Higher enrollment makes it is easier for insurers to set premiums that reflect their expected health care costs and allows them to spread administrative expenses over a larger base. Further, incentivizing healthy individuals to enroll may lead to lower average premiums. GOALS: To analyze six policy options for expanding enrollment: 1) enhancing tax credits for young adults; 2) increasing tax credit amounts; 3) extending credits to more people; 4) both increasing and extending credits; 5) adding standard reinsurance; and 6) adding generous reinsurance. METHODS: Analysis through RAND's COMPARE microsimulation model, which combines economic theory, nationally representative data, and experiential data to project consumer and business responses to policy changes. KEY FINDINGS AND CONCLUSIONS: Options to enhance, increase, or extend tax credits could increase total enrollment in the individual market by 1.0 million to 3.4 million and the insured population by 800,000 to 2.6 million. Adding reinsurance could increase enrollment by 1.2 million to 5.4 million and total coverage by 900,000 to 3.4 million. Costs for these options range from $2.5 billion to $18.8 billion, with those policies producing the biggest coverage gains generally requiring the biggest public investments. [ABSTRACT FROM AUTHOR]

Certain individuals without access to subsidized health insurance coverage may be eligible for premium tax credits, as established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended). The dollar amount of the premium credit varies from individual to individual, based on a formula specified in statute. Individuals who are eligible for the premium credit, however, generally are still required to contribute some amount toward the purchase of health insurance. In order to be eligible to receive premium tax credits, individuals must have annual household income at or above 100% of the federal poverty level (FPL) but not more than 400% FPL; not be eligible for certain types of health insurance coverage, with exceptions; file federal income tax returns; and enroll in a plan through an individual exchange. Exchanges are not insurance companies; rather, exchanges serve as marketplaces for the purchase of health insurance. They operate in every state and the District of Columbia (DC). The premium credit is refundable, so individuals may claim the full credit amount when filing their taxes, even if they have little or no federal income tax liability. The credit also is advanceable, so individuals may choose to receive the credit on a monthly basis to coincide with the payment of insurance premiums. Individuals who receive premium credits also may be eligible for subsidies that reduce costsharing expenses. The ACA established two types of cost-sharing subsidies. One type of subsidy reduces annual cost-sharing limits; the other directly reduces cost-sharing requirements (e.g., lowers a deductible). Individuals who are eligible for cost-sharing subsidies may receive both types. [ABSTRACT FROM AUTHOR]

The article offers information on the personal choice and universal coverage in the healthcare system of the U.S. It states that the healthcare systems in the U.S. Endures from three structural defects including the temporary inflation of health insurance premiums, too much reliability on open-ended-fee-for-service public insurance, and placing the poor to Medicaid systems that has low reimbursement. It mentions that the present system fails to attain equity and efficiency.

Ageas Federal Life Insurance CEO and MD Vighnesh Shahane has said the government should make the maturity amount under unit linked insurance policies (ULIP), where the annual premium is Rs 2.5 lakh or more, tax free. He said the Section 80C of the Income Tax Act is cluttered with various investment options for tax benefits, and there should be a separate section for life insurance or the limit be increased from Rs 1.5 lakh to Rs 2.5 lakh. [Extracted from the article]

Rakesh Jain, CEO of Reliance General Insurance, in his budget expectations, has said that currently, health insurance premium paid to cover individual members are allowed a deduction ranging from Rs 25000 to Rs 50000. Premium paid for Home Insurance against the risk of various disasters should be given as a tax incentive by way of deduction under Chapter VI A to promote Home Insurance. [Extracted from the article]

Issue: Two-thirds of Medicare beneficiaries with physical and/or cognitive impairment (PCI) who live in the community have three or more chronic conditions and could benefit from integrated medical and social services. Over one-third of those with PCI have incomes under 200 percent of the federal poverty level but are not covered by Medicaid, exposing them to risk of financial burdens and nursing home placement. Goal: To analyze two policy options that expand financing for home- and community-based care for older adults with PCI. Methods: Potential costs are estimated using the Medicare Current Beneficiary Survey. Key findings and conclusions: Medicare Help at Home--a proposal to add supplemental home- and community-based services--could be financed by income-related cost-sharing, beneficiary monthly premiums of $42, and an incremental payroll tax on employers and employees of 0.4 percent. This could produce savings to Medicaid of $1.6 billion over 14 years. Using a different option--an extension of Medicaid Community First Choice--would cost $16,224 per person assisted, with costs offset by reduced nursing home placement. [ABSTRACT FROM AUTHOR]

The article discusses eligibility, enrollment, and calculation of health insurance premium tax credits made available under the U.S. federal statute Patient Protection and Affordable Care Act. Topics explored include the need for eligible individuals to file their federal income tax returns, the annual household income requirements, and factors which contribute to variation in premium tax credits.

The article discusses eligibility of some individuals and families in the U.S. for health insurance premium tax credits and cost-sharing subsidies. Topics explored include the availability of these tax credits under the Patient Protection and Affordable Care Act, the need for eligible individuals to file their federal income tax returns to avail of said benefits, and the calculation of premium tax credits based on annual household income and age.

The article explains the potential application of the hold-harmless provision in the Social Security (SS) Act, which protects SS beneficiaries against any increase in Medicare Part B premiums, in the absence of a SS cost-of-living adjustment (COLA) in the U.S. in 2016. Topics mentioned include the percentage of Part B enrollees who would be held harmless for increases in premiums, the projected amount of 2016 Part B premiums, and the impact of the absence of COLA on Medicaid financing.

The article presents an overview of the Part B premiums in the Medicare federal health insurance program in the U.S. Topics covered include the U.S. Centers for Medicare & Medicaid Services' estimation of the standard Part B monthly premium for 2015, the contingency margin in insurance premiums, the premiums for high-income enrollees under the Medicare Modernization Act of 2003 and the premium assistance for low-income beneficiaries.

The article presents the U.S. Congressional Research Service's October 20, 2015 report about the potential effect of the absence of the social security (SS) cost-of-living adjustment (COLA) on Medicare Part B medical insurance premiums in 2016, by Patricia A. Davis. Topics covered include the protection of SS benefits from increases in premiums, the application of the hold-harmless provision in the SS Act, and the process of calculating the standard monthly premium for 2015.

The article discusses the U.S. Supreme Court case King v. Burwell which deals with the government provision of premium tax credits in federally facilitated exchanges, in pursuant of the Affordable Care Act (ACA). Topics discussed include examination on the validity of regulations applied by the U.S. Internal Revenue Service (IRS) in King, implications if premium tax credits are found unavailable in King, and impact of the case on the operation of ACA.

The article reports on the provisions of the Patient Protection and Affordable Care Act (ACA) regarding the availability of premium tax credits for qualified taxpayers in the U.S. Topics discussed include implementation of Section 36B of the Internal Revenue Code, eligibility for premium tax credits, and the regulations issued by the U.S. Internal Revenue Service in May 2012 to help taxpayers avail for their credits. Also mentioned are the differences between individual and employer mandates.

The article focuses on the provisions of the Affordable Care Act (ACA) regarding the availability of premium tax credits for individuals engaged in federally facilitated insurance exchanges in the U.S. Topics discussed include the authority of the federal government in establishing exchanges under the ACA, implication of limiting premium tax credits to exchanges run by the State, and court cases involving the U.S. Internal Revenue Service. Filing for a tax refund lawsuit is also mentioned.

The article focuses on the provisions of the Patient Protection and Affordable Care Act (ACA) related to premium tax credits provided by federal health insurance exchanges in the U.S. Topics covered include the court case King v. Burwell involving the implementation of premium tax credit provisions, eligibility for premium tax credits, and regulations issued by the U.S. Internal Revenue Service in May 2012. Also mentioned are legal issues concerning federally facilitated exchanges.

This article presents information on health insurance premium credits under the U.S. Patient Protection and Affordable Care Act in 2015. It discusses the selected annual income levels applicable to 2015 premium credits, self-only and family coverage, and premium contributions and credit amounts for the second-lowest-cost silver plan in 2015.

This article presents information on health insurance premium credits established under the U.S. Patient Protection and Affordable Care Act. It discusses the purpose of the new federal tax credits under the law, the amounts received in premium credits, health insurance exchanges, premium credit eligibility, enrollment in an individual exchange and exceptions to minimum essential coverage eligibility.

The article focuses on the difference between individual and corporate tax expenditures in the U.S. Topics discussed include the total expenses incurred by the tax expenditures in the country in 2014, five biggest individual tax preferences estimated by the Office of Management and Budget (OMB) such as exclusion of contributions of employer for medical insurance premiums and on net imputed rental income, and three biggest corporate tax preferences such as deduction for production activities.

The article discusses taxes on individuals in India. Approximately 3.5 percent of the more than 1 billion population of the country pay personal income tax for the reason that majority of transactions are in cash. Taxes of residents in India are charged on their worldwide income. Tax deductions include medical-insurance premiums and repayment of loans for higher education.

In general, the premiums charged by health insurance companies represent actuarial estimates of the amount that would be required to cover three main components: (1) the expected cost of the health benefits covered under the plan, (2) the business administrative costs of operating the plan, and (3) a profit. The final premium calculation often is adjusted upward or downward to reflect several factors, such as making up for a previous financial loss. Health insurance premiums have been trending up, while the value of coverage has trended down. Available data indicate that both administrative and medical costs continue to rise, but the rate of growth in these expenses slowed between 2008 and 2009. The data also suggest that the rise in medical costs is primarily attributable to the price of services, not increased utilization. The rise in the cost of health insurance has received considerable attention by Congress and resulted in calls for more regulation. The regulation of private health insurance has traditionally been under the jurisdiction of the states. Most states have used their regulatory authority over the business of insurance to require the filing of health insurance documents containing rate information for one or more insurance market segments or plan types. With the enactment of the Patient Protection and Affordable Care Act (P.L. 111-148, PPACA) on March 23, 2010, and subsequent amendments, the federal government will assume a role in private health insurance rate reviews by providing grants to states and requiring health insurance companies to provide justifications for proposed rate increases determined to be unreasonable. This report provides an overview of the concepts, regulation, and available public data regarding private health insurance premiums. This report will be updated to reflect relevant legislative activity and the availability of new public data. [ABSTRACT FROM AUTHOR]

The article focuses on the report titled "Private Health Insurance Provisions of S. 1796, America's Healthy Future Act of 2009" released by Congressional Research Service for U.S. Congress on November 16, 2009. Topics include key provisions affecting private health insurance in S. 1796, America's Healthy Future Act of 2009, essential health benefits coverage including qualified health benefits plan (QHBP) and selected revenue provisions relating to private health insurance.

This report briefly describes some of the key concepts and policy issues around specifying and valuing health insurance benefits. "Actuarial value" is a summary measure of a health insurance plan's benefit generosity. It is expressed as the percentage of medical expenses estimated to be paid by the insurer for a standard population and set of allowed charges. An actuarial value may also be referred to as a "benefit rate." One purpose of an actuarial value is to distill all the benefit and enrollee cost-sharing provisions of a health insurance plan into a single number, for easier comparisons among plans. For example, under Massachusetts' health reform, individuals purchasing unsubsidized coverage through the Connector1 have the choice of three benefit levels: Gold, Silver and Bronze.2 A Gold benefit package must be actuarially equivalent3 to the Gold package specified by the Connector, with low copayments and no deductible. The Gold benefit package has an estimated actuarial value of 93%.4 The Silver benefit package that an insurer develops can have greater cost-sharing (e.g., a deductible, higher copayments) but must have an actuarial value between 67% and 81%. The Bronze package must have an actuarial value of roughly 56%.5 [ABSTRACT FROM AUTHOR]

P C Kandpal, MD & CEO, SBI General Insurance said 'The pandemic has been a catalyst in raising awareness around the need for health insurance, however India continues to remain under-penetrated insurance market. To bring a change in this scenario, we believe considering the ease on taxes and increasing the tax exemption under 80D especially on health insurance premium, can help boost a bit of penetration. [Extracted from the article]

Further, the standard deduction should be restored for employees opting the tax rates prescribed u/s 115BAC of the Act. The Bengal Chamber of Commerce and Industry (BCC&I) has submitted pre-budget memorandum with the following recommendations: It has become an urgent necessity to reduce the personal tax rates for individuals so that there is a degree of equity and fairness in relation to structuring decisions as well as being competitive with other countries. [Extracted from the article]

He said expansion of health insurance on commercial basis lies in the domain of insurers [ABSTRACT FROM AUTHOR]

Medical costs have more than doubled over the last decade, and health insurance premiums have risen nearly five times faster than wages. Americans are spending far more on health care than residents of any other industrialized country while receiving lower-quality care overall. Meanwhile, big U.S. businesses that provide health coverage to workers complain that the high costs are crippling their ability to compete with companies abroad whose workers get government-subsidized care. The Bush administration is encouraging consumers to switch to consumer-directed health plans, whose high copayments would force them to shop for more cost-effective care. But critics argue that individuals can do little to control costs. Instead, they argue, the plans would primarily benefit the wealthy and that society must make hard choices about which care should be paid for by public and private dollars. [ABSTRACT FROM AUTHOR]

The article discusses the potential impact of an absence of social security (SS) cost-of-living adjustment in 2016 on Medicare Part B premiums in the U.S., based on projections by the Medicare Board of Trustees. Topics cited include the protection for Medicare beneficiaries under the hold-harmless provision in the SS Act, the 25 percent increase in premiums for the aged and the potential reduction in Supplementary Medical Insurance Trust Fund income.

The article discusses the protection of social security (SS) benefits from increases in Medicare Part B premiums under the hold-harmless provision (HHP) in the SS Act in the U.S. Topics cited include the criteria for a SS beneficiary in order to be held harmless for Part B premium increase, the impact of the HHP on Part B financing and the exclusion of high-income beneficiaries from the protection under the HHP.

This article presents information on exchange plan selection and premium credits under the U.S. Patient Protection and Affordable Care Act. It discusses the selection of a metal plan through the individual exchanges, the special exchange enrollment period being provided by the U.S. Health and Human Services for 2015, and projections from the U.S. Congressional Budget Office on exchange enrollment.

Reports developments related to economic policy in the United States as of July 1999. Proposal of the House of Representatives and the Senate to reduce taxes in the coming years; Percentage point reduction of income tax rates; Alleviation of the marriage penalty tax; Elimination of alternative minimum tax for individuals; Increase in deductibility of healthcare insurance premiums.

The premium payment frequency could be monthly, quarterly or half-yearly [ABSTRACT FROM AUTHOR]