are programs where the government provides a tax deduction for spending on health insurance and other benefits by both employers and employees.

Tax expenditures

Explanation:

Tax expenditures refer to the special kind of the provision like exclusion, deductions, credit, rate of the tax that would give the benefit for the particualr activities or the taxpayer group.

It is a program where the government give the tax deduction with respect to the amount spend on the health insurance and the other benefits

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