If this is truly your plan, then it is wholly unacceptable. For one, tax credits are not the same as subsidies in that, you are forcing people to endure higher premiums throughout the year which many will not be able to afford for the promise of a lump sum payout during tax season of which many will fail to take advantage. It's no different than a rebate program masquerading as a discount in the hopes that people will forget to mail off their proof-of-purchase in time. Methods like these are certain to cheat low-income persons out of healthcare coverage they likely already have under ACA. And in so doing, you will increase the burden for the middle-class as premiums and overall costs especially for emergent care will skyrocket in order to cover ER visits and hospital treatments for those who cannot pay. This merely counts as a bandage for the wounds we suffered in a pre-ACA system.