The caps don't help your argument. Having paid ridiculous c-corp taxes myself, I realize that deducting my own health insurance costs only made sense. The answer is to eliminate corporate taxes since that is the only wealth transfer that is meaningful in this debate.
Agree - cut corporate taxes.
If you want to argue that a subsidy is “really” a tax cut or refund, if someone is paying positive taxes, that is another matter....
But strictly speaking, this is a *subsidy* that is being cut, aside from the levels of taxes being paid by the given company (whether they are positive, or zero).
4L