Health Care Cost Assignment by Taxes

Revised and approved by the ACEP Board of Directors titled "Health Care Cost Assignment by Taxes" April 2014

Reaffirmed by the ACEP Board of Directors October 2006

Revised and approved by the ACEP Board of Directors July 2000 titled "Health Promotion Revenues ("Sin Taxes")

Originally approved by ACEP Board of Directors April 1993 as a Board Motion titled "Sin Taxes" 

It cannot be denied that there are unhealthy choices, products,and services which create societal costs, including uncompensated health care expenditures. ACEP believes that, to the extent practicable, those health care costs should be primarily offset by funding from those individuals making such choices and using such products and services.

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