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> It stuck because employer paid benefits were paid out of pre-tax income, while if the worker paid for them himself it would be from post-tax income.

It stuck because of corruption since the legislature won’t fix the situation, a situation that conveniently provides a competitive benefit to large companies with lots of lobbying power versus small business and individuals.

Same garage with the pitiful restriction on IRA contributions (zero if you have a spouse that has 401k), whereas people who work for employers giving 401k get $19k.

Absolutely no reason for the discrimination to exist other than it benefits bigger, entrenched businesses at the expense of smaller businesses and individuals.



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