That would be a double whammy of positive side effects. Besides decoupling the insurance from employment to facilitate career changes and even quitting, it wou

That would be a double whammy of positive side effects. Besides decoupling the insurance from employment to facilitate career changes and even quitting, it would also bring down the average price of insurance for people who currently get it on the individual market as the average corporate worker is statistically healthier than the rest of the population. Eliminating the tax deduction is not enough as even at break even the company offering health insurance is a net win from the lower risk pool. It had to be an additional penalty / tax.