Abstract
With the push to repeal the Affordable Care Act, there is renewed interest in using tax credits to increase health insurance coverage. Another tax credit-driven policy, the Health Insurance Tax Credit (HITC), was implemented during 1991-1993. To date, only one paper has analyzed the effectiveness of the HITC on coverage rates. In this paper, I reexamine the effectiveness of the HITC by using the Survey of Income Program Participation and provide the first estimates of its effects on utilization and self-reported health status. Despite using the different data set, I find a similar result regarding coverage as the previous paper-the effect of the HITC was about 5.8 percentage points. I also find that self-reported health was significantly improved because of the HITC. I conclude by discussing the implications of these findings on the larger debate regarding current health care reform.
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