There are a lot of things that are required in life and that are not deductible. Right now the deduction increases prices and makes changing jobs a lot more ris

There are a lot of things that are required in life and that are not deductible. Right now the deduction increases prices and makes changing jobs a lot more risky / a pain. Also, corporate write-offs for health insurance benefits has nothing to do with what happens to your healthcare when you get laid off. If anything not having it be deductible would help because then you're insurance has no reason to be tied to your employment so you could just pay for it yourself like you do anything else. What would fix your scenario is universal healthcare.