In the past, when evaluating tax proposals, neither the Congressional Budget Office nor the JointCommitteeonTaxation were permitted to factor in the effect of economic growth on tax revenue.
Because the HAA harnesses the vast pool of money that is today distributed inefficiently through the tax break for employer-provided care, and then couples it with clever cost-control mechanisms, the Congressional Budget Office and the JointCommitteeonTaxation have judged that the HAA will be revenue neutral or even revenue-enhancing within a few years.