In addition, TPC has looked at how the measures would affect households in various income groups and, using Joint Committee on Taxation estimates, how much each plan would cost the Treasury in lost revenue.
Since 1997, employer-sponsored health care has exceeded the mortgage-interest deduction as Uncle Sam's most costly tax break, according to estimates by Congress's Joint Committee on Taxation.
The Joint Committee on Taxation by agreement with congress is not allowed to consider these behavioral changes when it estimates how budget changes will impact revenue.
Meanwhile, the Joint Commission--one of three regulators of office-surgery facilities in the U.S.--estimates that only 5% of the nearly 40, 000 physicians' offices where surgeries are performed have the necessary accreditation.