What year was the EIC & Health Insurance credit combined?

[Cathy]

Does anyone remember what year it was when the EIC and the Health Insurance Credit was combined?

I believe it was in the 80's and definitely remember the scenario: There were two separate credits for low incomers. One was the EIC which was far less than it is today and the other was a separate credit that a taxayer could take on his/her return if he/she had paid for health insurance for the tax year of the return.

I also remember the reasoning for combining the two credits (the EIC took a huge increase the next year) as it was explained that many more low income taxpayers would then be able to purchase health insurance. Evidently that plan didn't pan out and we are again funding health insurance.

Before anyone jumps to conclusions, my family has never been without health insurance and we never qualifed for the EIC because both my husband and I worked more than one job....sometimes 3 jobs each to provide health insurance for our family. Yep, I am perturbed about Obamacare but I am sincerely concerned that our congressmen and Obama for certain don't remember that provisions have already been made for many without health insurance. If the Supreme Court rules against the mandatory health insurance requirement, perhaps congress can force those with the EIC to purchase health insurance with part of their refund...or even better, withhold at least 50% of the EIC and use it to purchase health insurance for those people.

Again, what year was it?

Thanks!

Cathy

[Cathy]

Found the following at taxpolicycenter.org........the main site (taxpolicycenter.org) has some neat info on the history of the tax code, etc...

http://www.taxpolicycenter.org/legislation/upload/legislation_by_act-2-28-11-4.pdf