Congress has begun to focus in on reforms for the nation's health care tax policy -- a move that could impact hundreds of billions of dollars a year in cherished tax breaks for individuals and employers.

That worm can spilled open on Capitol Hill as the Senate Finance Committee recently launched hearings into the single largest tax expenditure in the tax code -- the $200 billion a year in income and payroll tax incentives paid to encourage employers to offer health insurance coverage to their workers.

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