https://www.wsj.com/articles/joe-bidens-obamacare-tax-avoidance-11601488381?mod=opinion_lead_pos6
Joe Biden slammed President Trump at Tuesday’s debate for both his tax policies and his personal tax management: “The tax code that put him in a position that he pays less tax than on the money a schoolteacher makes,” Mr. Biden said, “is because of him.” The reference was to the Tax Cuts and Jobs Act, which Mr. Trump signed in 2017.
The challenger also vigorously defended the Affordable Care Act, promising to “expand ObamaCare” and faulting Mr. Trump for supporting a legal challenge to it. “ObamaCare is personal to me,” Mr. Biden declares in a campaign ad.
Yet Mr. Biden has taken advantage of the tax code to avoid paying the taxes that fund ObamaCare. I reported in August that in 2017 and 2018 Mr. Biden and his wife, Jill, characterized large amounts of book and speaking income as corporate profits rather than taxable wages, allowing them to circumvent Medicare and ObamaCare payroll taxes, of 2.9% and 0.9% respectively, on that income. The Bidens released their 2019 tax return before the debate, and again they use this dodge.