( In Two Parts ) First what the Democrats are considering – It's still a work in progress; here’s what I know about it Democrats want to expand the role of the Federal Government in the health insurance industry, and as a start they will probably tax small employers who don’t provide health insurance to their employees. Then they would use those revenues to subsidize the un-insured. Like the Republicans they will also have to go after the $300 billion employer tax subsidy, meaning the 'equivalence-to-wages' of the presently non-taxed employer provided health insurance benefit. Max Baucus, Senate Finance Chairman himself has acknowledged the need to do that, saying, it makes him feel like Willy Sutton because he recognizes “that is where the money is.” Using some part of that recaptured tax expenditure, they would create a government subsidized health insurance plan. Once there’s government (subsidized) insurance, the private insurance companies will disappear from the scene and we will be left with a “single payer” system, which probably everyone would agree is their real goal. Therefore they seem to be planning on doing that by vastly expanding federal regulations of health insurance and, for now, staying with the present job-related system, partly concentrating on employers to get this done. Because many employers are too small, employing too few people, using employer provided insurance will never accomplish what needs to be done. The Democrats are estimating costs for their plan at $1.5 trillion OR MORE over 10-years. Since their plan, unlike the Republican plan does nothing to encourage competition, that estimate will no doubt be on the low side.