Right, the federal tax code is structured to give advantages to employer sponsored health plans. But it doesn't have to be that way. A better approach would be to eliminate those plans and force everyone to purchase individual or family plans through state ACA marketplaces using pre-tax dollars.
Or, just provide 'basic healthcare' as a human right (and service for being taxed) and make ALL plans on top of that luxury services.
Wouldn't you like to STOP the insanity of "picking" a plan every year (or more) and also end the billing nightmare by just making it all single payer (the government of the people, for the people)?
Not sure why the down votes. Severing health insurance from employers would be a huge win. It's just such a massive task that the efforts to address it like Obamacare aren't enough even remotely.