Cebi, Merve; Woodbury, Stephen A. - In: Health Economics 23 (2014) 5, pp. 501-515
SUMMARY The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low‐income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A...
