Large employers that sponsor self-insured group health plans also are required to report information about the health coverage they provide.

Yet his budget will call for expensive reforms to schools, universal health coverage, drastic reductions in carbon emissions and a rewriting of the tax code.

This illustrates the purpose of the credit-to assist small employers in providing health coverage for their employees.

He could boast something no other president has achieved: universal health coverage.

In other words, employees received lower salaries in exchange for employer-provided health coverage.