Cap the untaxed employee benefits an employer can deduct
What the document says“the next Administration should set a meaningful cap (no higher than $12,000 per year per full-time equivalent employee—and preferably lower) on untaxed benefits”
The chapter frames this as reducing the tax bias against wages relative to benefits. It says benefit expenses other than tax-deferred retirement contributions should count toward the limit, including shared benefits such as employee gym facilities, that the cap should not be indexed to inflation, and that employers should be denied deductions for health insurance and other benefits provided to dependents aged 23 or older.
What the document actually says“the next Administration should set a meaningful cap (no higher than $12,000 per year per full-time equivalent employee—and preferably lower) on untaxed benefits”
Set a limit on tax-free job perks. No more than $12,000 a year per worker.
Some job perks are not taxed, like health cover. The book says that favors perks over pay. It wants a cap on how much can go untaxed.
Read against the documents indexed here on August 26, 2026, and nothing was found that answers this. Nothing indexed caps the deduction an employer may take for untaxed employee benefits or sets any per employee limit. None of the candidates is on the subject: they are a return to in-person work memorandum, an H-2B visa cap rule, a drug pricing order, a student loan rule and a litigation record. That is a record of a search, not a finding that nothing has happened: an act this site does not hold, or one that answers the proposal in words unlike its own, would not be caught by it.