CBO examines the tax benefit of having dependents under current law in 2019 and 2026 and analyzes how three policy options that would simplify dependent-related tax provisions would affect that benefit.

    

This infographic outlines the process when CBO and the staff of the Joint Committee on Taxation (JCT) are tasked with analyzing major legislative proposals that would affect health insurance choices for people under age 65. Together, CBO and JCT develop a cost estimate that reflects the middle of the distribution of potential outcomes.