The Senate should be commended for including repeal of Obamacare’s individual mandate in its tax reform plan. Repealing the mandate that forces individuals to buy health insurance would provide tax relief to millions of Americans who can’t afford the rising costs of Obamacare and otherwise would be subject to the tax penalty.

The Congressional Budget Office estimates that over 10 years repealing the mandate would increase federal revenue by $338 billion. This additional revenue should be used to lower tax rates for all Americans, not used to expand special-interest credits and deductions.

Repealing the individual mandate can be good for tax reform. But more importantly, it is destructive and poorly designed health care policy.

Congress should not use this new headroom to further increase any credits or special deductions. This seems to be what the Senate is proposing. The most recent changes to the Senate version of the Tax Cuts and Jobs Act would repeal the individual mandate but use the money to add another $350 to the child tax credit.

Rather than increasing the child tax credit or adding back in deductions for property taxes (as Sen. Rand Paul, R-Ky., has proposed), this money should be used to further lower tax rates on all Americans, not just a select few.

Read the full article by Adam Michel about tax cuts from The Heritage Foundation