Diana Furchtgott-Roth (Hudson Institute) has published Marriage Penalties Under the New Healthcare Law, 127 Tax Notes 349 (Apr. 19, 2010). Here is the abstract:
This article describes the marriage penalties in the new healthcare laws. … Single earners below 400% of the poverty line who receive premium credits to help them afford health insurance will see the credits shrink rapidly or disappear when they marry. Upper-income earners will face disincentives to marry and work based on the new Medicare taxes, which apply to singles earning $200,000 and joint filers earning $250,000.
For a bill that is supposed to make Americans healthier, the disincentives for marriage and work under the new healthcare law are truly startling. Beginning in 2013, when many of the bill’s provisions take effect, Americans will find it more advantageous to stay single than to marry, even more so than under the current tax code. And women will face greater incentives to leave the workforce.
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April 19, 2010
Prof. Paul L. Caron
Source: The TaxProf Blog