Proposed Provision: F3. Expand covered earnings to include employer and employee premiums for employer-sponsored group health insurance (ESI). Starting in 2026, phase out the OASDI payroll tax exclusion for ESI premiums. Set an exclusion level at the 75th percentile of premium distribution in 2026, with amounts above that subject to the payroll tax. Reduce the exclusion level each year by 10 percent of the 2026 exclusion level until fully eliminated in 2036.