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A second offense is considered a felony punishable by imprisonment for a term exceeding one year and or a fine not to exceed $50,000

This time he proposed replacing most tax preferences for health care (with the exception of HSAs) with a new, above-the-line, standard deduction of $7,500 for individuals and $15,000 for families for the purchase of health coverage meeting certain specifications

Table 4 [i] Prevalence estimates [% (95% CI)] are based on weighted data