Employees are now able to include their children (up to the age of 26) on their employer provided health care coverage tax-free.  Previously, the health care coverage rules regarding children, followed dependency status rules.  A child cannot be claimed as a dependent unless by the end of the tax year, they have not reached the age of 19 (or 24 if the child was a student).  Along with the increase in age, the new law states that dependency status in no longer a requirement to claiming the health care coverage benefits.  The expanded health care tax benefits apply to workplace and retiree health plans, self-employed individuals as well as cafeteria plan contributions.

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