The Health Care Reform Act provides special subsidies to "Cadillac" health insurance programs that provide health care benefits that cost above a certain level.

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The Health Care Reform Act imposes a 40% excise tax on high-cost health insurance plans, often referred to as "Cadillac" plans, to discourage employers from offering overly generous benefits and to generate revenue for the government. There are no subsidies provided for these plans.

The Health Care Reform Act Provides Special Subsidies to "Cadillac