As a result, the government will see an increase in
tax revenues because wages
are taxable and health benefits
are not. The CBO, however, did not estimate which taxpayers might wind up paying more in taxes because of such coverage changes.
There will be other direct tax implications for individual taxpayers, including some middle-income taxpayers, such as limits on health care spending accounts that increase tax revenue. (A full list of the tax provisions can be found on the IRS website.