CBS

It's important for conservatives to know where McCain stands on health care, because his policy positions are under attack. For example, do you know how to respond if someone issues this challenge: "McCain wants to tax your health benefits"?

Kudos to CBS reporter Wyatt Andrews, who dug a little deeper into Obama's No. 1 scare line about McCain's health plan. (text and video available here.)

Yes, health benefits would be taxed -- right before people are given a tax credit to offset that tax.

People who currently get health insurance through their jobs are already getting a tax break -- it's just invisible because their employers are the ones paying the insurance premiums. The average tax break for a family under the current system for job-based insurance is $4,200 per year.

McCain would offer families a $5,000 tax credit. They could keep their job-based insurance if they want, but they could also shop around -- across state lines, even, under his proposal -- for a deal that suits them.

Andrews consulted Len Burman of the Tax Policy Center, who said, "Families at all income levels would pay lower taxes, at least on average. On average, it is about a $1,200 tax cut in 2009."