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Program Assessment


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Internal Revenue Service Health Care Tax Credit Administration

This program administers the Health Insurance Tax Credit which helps displaced workers and retirees afford health insurance. It is intended to benefit workers who have lost their jobs due to trade with countries which participate in free trade agreements (e.g., the North America Free Trade Agreement).


What This Rating Means

Results Not Demonstrated

A rating of Results Not Demonstrated (RND) indicates that a program has not been able to develop acceptable performance goals or collect data to determine whether it is performing.
  • This tax credit has low participation. This can be attributed to the time it takes for other agencies to identify potentially eligible workers and for the Internal Revenue Service (IRS) to enroll them. Another likely cause is the affordability of coverage to potential recipients. It is also possible that many of those identified as potentially eligible may ultimately not to qualify.
  • This program's performance measures do not adequately capture the program's success in providing access to the credit to potential beneficiaries. These measures, cost per taxpayer served and customer satisfaction, do provide useful management information. The program also has not coordinated performance goals with the other agencies involved in implementing this program.
  • The IRS successfully implemented this unique tax credit in 2003. This required the creation of a new process outside of the normal tax filing system in a short timeframe. Since that time, in response to the low take up, the IRS has successfully reduced the cost of administering the credit by 50 percent.

Improvement Plan

About Improvement Plans

We are taking the following actions to improve the performance of the program:

  • Work with other participating federal agencies to developing long term goals by 2011 that capture the program's success in providing access to the tax credit to potential beneficiaries.
  • Working with partner federal agencies to find ways to improve access to the tax credit for eligible workers.
  • Continuing to focus on administrative changes to lower program cost and improve taxpayer service.

Learn More

The content on is developed by the U.S. Office of Management and Budget and Federal agencies.