The biggest health care subsidy, which is fully taxable, is paid sick leave. This is also the orphan issue in health care reform, although reform would have the biggest impact. The poor simply cannot afford to be sick, not because of the medical bills (they can always walk away from these) but because if they are given the choice between doctor visits and work, they most often chose work. This allows disease to progress until it cannot be ignored. I have some experience with this, since I am currently on a temp assignment without sick leave. If I go to the doctor, my income goes down. If one of my clients goes to the doctor, they get paid anyway. A day off is an inconvenience, but a week off for testing or surgery is Armageddon. I may be lucky in this regard. If I take a week off for testing for an adrenal tumor recently found (non-cancerous, but one that may be causing my high blood pressure), that testing will be at NIH, likely as part of a clinical trial and likely with compensation. With luck, surgery to remove the tumor will also be compensated, although any recovery time at home won't be. Unemployment may cover it, although I am not sure about this. I doubt that the Commonwealth of Virginia is much of a commonwealth when it comes to covering time off for disability, unless I lose my assingment - in which case I will at least get UI until I can work again - however it seems like a poor substitute for a sick leave entitlement. Most people aren't that lucky. They simply fail to schedule the test and let their conditions go untreated until they disable or kill them.