From: Bill Lucy 

In article ,
jshultz{at}st1.wou.edu says...

> >Yes, but the core issue isn't why the employer is paying for it, and that
> >isn't the "handout" part of it.  The "handout"
is the fact that the value of
> >the perk isn't taxable income to the recipient.  The cost of insurance
> >should be taxable.
>
> (probably annoying Randall by leaving the quotebacks in)
> Out of curiosity, does anyone know _why_ it was made non-taxable in
> the first place?

Most of the perq stuff is in Section 120~. You could look up the history
with the National Archives -- but that's all paper.

But the reason the government makes something non-taxable or taxable is
pretty obvious -- it wants to either make a thing desirable or
non-desirable.

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