Commas

LiteracyLover

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I would greatly appreciate some help with a question about commas.

In the following sentence, should there be a comma after the first three words? ("Mowat believes that,")

Version 1: Mowat believes that, despite the income-based nature of the tax, the premium will disproportionately affect lower-income families who already pay for prescriptions at their own cost.

Version 2: Mowat believes that despite the income-based nature of the tax, the premium will disproportionately affect lower-income families who already pay for prescriptions at their own cost (Kusch and Gerster).

I understand that commas can be used to set off a dependent clause, IF the dependent clause is nonessential, but I feel lost in applying this rule to this sentence. I would be very grateful for guidance.
 
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Tdol

Editor, UsingEnglish.com
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I would use both commas.
 
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