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Exclusion of other employee benefits: Premiums on accident and disability insurance

Program Information

Popular name

N/A

Program Number

TC.156

Program objective

Under the baseline tax system, all compensation, including dedicated payments and in-kind benefits, should be included in taxable income. In contrast, under current law employer-provided accident and disability benefits are excluded from an employee’s gross income even though the employer’s costs for the benefits are a deductible business expense.

Program expenditures, by FY (2023 - 2025)

This chart shows obligations for the program by fiscal year. All data for this chart was provided by the administering agency and sourced from SAM.gov, USASpending.gov, and Treasury.gov.

For more information on each of these data sources, please see the About the data page.

Additional program information

OMB is working with the U.S. Government Accountability Office (GAO) and agency offices of inspectors general to include links to relevant oversight reports. This section will be updated once this information is made available.

Program details

Categories & sub-categories

Tax Expenditures

Program types