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Supporters of refundable tax credits for the purchase of health insurance say the legislation could reduce the number of uninsured Americans by up to 17 million people.
Under the bill, individuals and families who do not have access to health insurance through their employers could take a $1,000 annual tax credit for single coverage and a $2,500 credit for family coverage. Since the credit is refundable, people could receive the money even if they do not have any tax liability.
This year's version of the legislation also provides help for workers who have access to health care through their employers but have declined it because they could not afford it. …