The U.S. health-care law’s projected tax bite on businesses with more generous health benefits is dropping as medical spending slows and employers look to rein in the cost of coverage.

The 2010 Affordable Care Act’s so-called Cadillac tax on high-premium health plans was initially projected to bring in $137 billion over the next decade. That estimate has now been trimmed to about $80 billion, a $57 billion decrease, the Congressional Budget Office said in a report this week.

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