I don't think that whether or not he wants health insurance should matter when talking about his income. Won't his health insurance cost the same amount if he increases his pre-tax income by 25%(I'm a bit ignorant of health insurance costs, I still have TriCare through the Army). It seems to me that even if he paid about a third of the extra $24k in taxes, that he would still be adding $16k to his current take home income, which is still over 30% more than he was making.
I don't think that whether or not he wants health insurance should matter when talking about his income. Won't his health insurance cost the same amount if he increases his pre-tax income by 25%(I'm a bit ignorant of health insurance costs, I still have TriCare through the Army). It seems to me that even if he paid about a third of the extra $24k in taxes, that he would still be adding $16k to his current take home income, which is still over 30% more than he was making.