Some policymakers have proposed federal income tax credits to help uninsured workers purchase health coverage. Analysis of such proposals can now benefit from real-world experience following enactment of the Trade Act of 2002, which created a tax credit to pay 65 percent of health insurance premiums for roughly 300,000 early retirees and unemployed workers. For this project, the Economic and Social Research Institute will: 1) describe early state plans for implementing Trade Act coverage; 2) identify key concerns with initial federal implementation; and 3) identify and assess Trade Act issues that are relevant to broader coverage expansions. In addition to producing three state case studies, project staff will prepare a policy report to articulate findings pertinent to future decisions about the use of tax credits to cover large numbers of uninsured workers and their families. Cofunding is expected to be provided by the Nathan Cummings Foundation. http://www.esresearch.org