There's been a lot of focus on the fact that several of the conservatives supported Tom Price's Obamacare replacement bill when he was in the House, which also had those refundable tax credits the conservatives now oppose. By my count, there were at least six Freedom Caucus members who were co-sponsors of that bill: Mark Meadows, Andy Harris, Jeff Duncan, Trent Franks. Ted Yoho, and Scott DesJarlais.
But Dan Holler of Heritage Action, one of the outside conservative groups that's encouraging the hardliners, tells me the bigger issue those members are concerned about is the cost of an Obamacare replacement — and that the Price bill, at least at the time, was viewed as a less costly alternative to Obamacare even with the refundable tax credits. So the fight is less about whether the tax credits are refundable or not, he said, as the overall cost of the current bill — which they're trying to drive down as much as they can.
Yes, but: Other groups are definitely singling out the tax credits, even after Trump's speech. "Tax Credits Not the Way to Improve Health Care," Freedom Partners announced in its response to the speech. It also warned that "raising taxes to create a new entitlement in its place keeps Washington at the center of our health care system" — a reference, I'm told, to the proposal to limit the tax break for employer health coverage.