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http://blog.heritage.org/2010/04/15/obamacare-taxes-deep-impact/
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Comprehensive List of Tax Hikes in
Obamacare
Ryan Ellis on Friday, January 14, 2011

[Printable PDF version]

Next week, the U.S. House of Representatives will be

voting on an historic repeal of the Obamacare law.
While there are many reasons to oppose this flawed
government health insurance law, it is important to
remember that Obamacare is also one of the largest tax
increases in American history. Below is a
comprehensive list of the two dozen new or higher taxes
that pay for Obamcare’s expansion of government
spending and interference between doctors and patients.
Individual Mandate Excise Tax(Jan 2014): Starting in
2014, anyone not buying “qualifying” health insurance
must pay an income surtax according to the higher of
the following
1 Adult 2 Adults 3+ Adults

2014 1% AGI/$95 1% AGI/$190 1% AGI/$285

2015 2% AGI/$325 2% AGI/$650 2% AGI/$975

2.5% AGI/ 2.5% AGI/

2016 + 2.5% AGI/$695
$1390 $2085

Exemptions for religious objectors,

undocumented immigrants, prisoners, those
earning less than the poverty line, members of
Indian tribes, and hardship cases (determined by
HHS)

Employer Mandate Tax(Jan 2014): If an

employer does not offer health coverage, and at least
one employee qualifies for a health tax credit, the
employer must pay an additional non-deductible tax of
$2000 for all full-time employees. This provision applies
to all employers with 50 or more employees. If any
employee actually receives coverage through the
exchange, the penalty on the employer for that employee
rises to $3000. If the employer requires a waiting period
to enroll in coverage of 30-60 days, there is a $400 tax
per employee ($600 if the period is 60 days or longer).
Combined score of individual and employer mandate tax
penalty: $65 billion/10 years

Surtax on Investment Income ($123

billion/Jan. 2013): This increase involves the
creation of a new, 3.8 percent surtax on investment
income earned in households making at least $250,000
($200,000 single). This would result in the following top
tax rates on investment income
Capital
Dividends Other*
Gains
2010-2012 15% 15% 35%
2013+ (current
23.8% 43.4% 43.4%
law)
2013+ (Obama
23.8% 23.8% 43.4%
budget)

*Other unearned income includes (for surtax purposes)

gross income from interest, annuities, royalties, net rents,
and passive income in partnerships and Subchapter-S
corporations. It does not include municipal bond interest
or life insurance proceeds, since those do not add to gross
income. It does not include active trade or business
 income, fair market value sales of ownership in pass-
through entities, or distributions from retirement plans.
The 3.8% surtax does not apply to non-resident aliens.

Excise Tax on Comprehensive Health

Insurance Plans($32 bil/Jan 2018): Starting in
2018, new 40 percent excise tax on “Cadillac” health
insurance plans ($10,200 single/$27,500 family). For
early retirees and high-risk professions exists a higher
threshold ($11,500 single/$29,450 family). CPI +1
percentage point indexed.
Hike in Medicare Payroll Tax($86.8 bil/Jan 2013):
Current law and changes:

First $200,000
All Remaining Wages
($250,000 Married)
Employer/Employee
Employer/Employee

Current 1.45%/1.45% 1.45%/1.45%

Law 2.9% self-employed 2.9% self-employed

Obamacare 1.45%/1.45% 1.45%/2.35%

Tax Hike 2.9% self-employed 3.8% self-employed
Medicine Cabinet Tax($5 bil/Jan 2011):
Americans no longer able to use health savings account
(HSA), flexible spending account (FSA), or health
reimbursement (HRA) pre-tax dollars to purchase non-
prescription, over-the-counter medicines (except insulin)

HSA Withdrawal Tax Hike($1.4 bil/Jan

2011): Increases additional tax on non-medical early
withdrawals from an HSA from 10 to 20 percent,
disadvantaging them relative to IRAs and other tax-
advantaged accounts, which remain at 10 percent.

Flexible Spending Account Cap –

aka“Special Needs Kids Tax”($13 bil/Jan
2013): Imposes cap of $2500 (Indexed to inflation after
2013) on FSAs (now unlimited). . There is one group of
FSA owners for whom this new cap will be particularly
cruel and onerous: parents of special needs children.
There are thousands of families with special needs
children in the United States, and many of them use
FSAs to pay for special needs education. Tuition rates
at one leading school that teaches special needs children
in Washington, D.C. (National Child Research Center)
can easily exceed $14,000 per year. Under tax rules, FSA
dollars can be used to pay for this type of special needs
education.

Tax on Medical Device Manufacturers($20

bil/Jan 2013): Medical device manufacturers employ
360,000 people in 6000 plants across the country. This
law imposes a new 2.3% excise tax. Exemptions include
items retailing for less than $100.

Raise "Haircut" for Medical Itemized

Deduction from 7.5% to 10% of AGI($15.2
bil/Jan 2013): Currently, those facing high medical
expenses are allowed a deduction for medical expenses
to the extent that those expenses exceed 7.5 percent of
adjusted gross income (AGI). The new provision
imposes a threshold of 10 percent of AGI; it is waived
for 65+ taxpayers in 2013-2016 only.

Tax on Indoor Tanning Services($2.7

billion/July 1, 2010): New 10 percent excise tax on
Americans using indoor tanning salons
Elimination of tax deduction for employer-provided
retirement Rx drug coverage in coordination with
Medicare Part D($4.5 bil/Jan 2013)
Blue Cross/Blue Shield Tax Hike($0.4
bil/Jan 2010): The special tax deduction in current
law for Blue Cross/Blue Shield companies would only be
allowed if 85 percent or more of premium revenues are
spent on clinical services

Excise Tax on Charitable

Hospitals(Min$/immediate): $50,000 per hospital
if they fail to meet new "community health assessment
needs," "financial assistance," and "billing and
collection" rules set by HHS

Tax on Innovator Drug Companies($22.2

bil/Jan 2010): $2.3 billion annual tax on the industry
imposed relative to share of sales made that year.

Tax on Health Insurers($60.1 bil/Jan 2014):

Annual tax on the industry imposed relative to health
insurance premiums collected that year. The stipulation
phases in gradually until 2018, and is fully-imposed on
firms with $50 million in profits.
$500,000 Annual Executive Compensation Limit for
Health Insurance Executives($0.6 bil/Jan 2013)
Employer Reporting of Insurance on W-
2(Min$/Jan 2011): Preamble to taxing health
benefits on individual tax returns.
Corporate 1099-MISC Information
Reporting($17.1 bil/Jan 2012): Requires businesses
to send 1099-MISC information tax forms to
corporations (currently limited to individuals), a huge
compliance burden for small employers
“Black liquor” tax hike (Tax hike of $23.6
billion): This is a tax increase on a type of bio-fuel.
Codification of the “economic substance
doctrine”(Tax hike of $4.5 billion): This
provision allows the IRS to disallow completely-legal tax
deductions and other legal tax-minimizing plans just
because the IRS deems that the action lacks “substance”
and is merely intended to reduce taxes owed.

Comment:

America is under siege. Endless tax hikes, yet another

violation of our rights. Add it to the list of gov’t
violations of our right: They violate the 1st Amendment
by placing protesters in cages, banning books like
“America Deceived II” and censoring the internet. They
violate the 2nd Amendment by confiscating guns. They
violate the 4th and 5th Amendment by molesting airline
passengers. They violate the entire Constitution by
starting undeclared wars for foreign countries. Impeach
Obama and sweep out the Congress, except Ron Paul.
http://www.atr.org/comprehensive-list-tax-hikes-obamacare-a5758#
http://www.atr.org/taxpayer-protection-pledge-a2882
=====================

=
What is the Taxpayer Protection Pledge?
"It has transformed American politics." -- Jonathan Alter,
Newsweek

"Signing it has become de rigueur for GOP candidates

running for federal or statewide offices across the country." --
The Hill
"Americans for Tax Reform's Taxpayer Protection Pledge
has solidified opposition to tax increases in Congress and state
legislatures over the years.' - Michael Barone
Politicians often run for office saying they won't raise taxes,
but then quickly turn their backs on the taxpayer. The idea of
the Pledge is simple enough: Make them put their no-new-
taxes rhetoric in writing.

In the Taxpayer
Protection Pledge, candidates
and incumbents solemnly bind themselves to
oppose any and all tax increases. While ATR has the
role of promoting and monitoring the Pledge, the Taxpayer
Protection Pledge is actually made to a candidate's constituents,
who are entitled to know where candidates stand before sending
them to the capitol. Since the Pledge is a prerequisite for many
voters, it is considered binding as long as an individual holds
the office for which he or she signed the Pledge.
Since its rollout with the endorsement of President Reagan in
1986, the pledge has become de rigeur for Republicans
seeking office, and is a necessity for Democrats running in
Republican districts.
Today the Taxpayer Protection Pledge is offered to every
candidate for state office and to all incumbents. More than
1,100 state officeholders, from state representative to
governor, have signed the Pledge. Statehouse tax-and-spend
interests have to contend with Pledge signers in every state.
List of Pledge Signers in the List of State Signers of the
112th Congress Pledge
List of Signers in the
Governor Pledge
111th Congress
U.S House Pledge State Legislator Pledge
State Taxpayer Protection
U.S. Senate Pledge
Pledge Q & A
Federal Taxpayer Protection
Pledge Q & A

http://www.atr.org/taxpayer-protection-pledge-a2882
=====================
THE TAX PROTECTION
PLEDGE

Taxpayer Protection Pledge

I,_____, pledge to the taxpayers of the (____
district of the) state of______ and to the
American
people that I will: ONE, oppose any and all
efforts
to increase the marginal income tax rate for
individuals and business; and TWO, oppose any
net reduction or elimination of deductions and
credits, unless matched dollar for dollar by
further
reducing tax rates.
The Taxpayer Protection
=
Pledge Signers
112th Congress: 235 US House Representatives
and 41 US Senators Who Signed Taxpayer
Protection Pledge

For more information contact Adam Radman at

aradman@atr.org
www.atr.org
=

ALABAMA
AL-Sen Jeff Sessions (R)
AL-Sen Richard Shelby (R)
AL-01 Jo Bonner (R)
AL-02 Martha Roby (R)
AL-03 Mike Rogers (R)
AL-04 Robert Aderholt (R)
AL-05 Mo Brooks (R)
AL-06 Spencer Bachus (R)

ALASKA
AK-Sen Lisa Murkowski (I)*
AK-AL Don Young (R)
ARIZONA
AZ-Sen Jon Kyl (R)
AZ-Sen John McCain (R)
AZ-01 Paul Gosar (R)
AZ-02 Trent Franks (R)
AZ-03 Ben Quayle (R)
AZ-05 David Schweikert (R)
AZ-06 Jeff Flake (R)

ARKANSAS
AR-Sen John Boozman ( R )
AR-01 Rick Crawford(R)
AR-02 Tim Griffin (R)
AR-03 Steve Womack (R)

CALIFORNIA
CA-02 Wally Herger (R)
CA-03 Dan Lungren (R)
CA-04 Tom McClintock (R)
CA-19 Jeff Denham (R)
CA-21 Devin Nunes (R)
CA-22 Kevin McCarthy (R)
CA-24 Elton Gallegly (R)
CA-25 Buck McKeon (R)
CA-26 David Dreier (R)
CA-40 Ed Royce (R)
CA-41 Jerry Lewis (R)
CA-42 Gary Miller (R)
CA-44 Ken Calvert (R)
CA-45 Mary Bono Mack (R)
CA-46 Dana Rohrabacher (R)
CA-48 John Campbell (R)
CA-49 Darrell Issa (R)
CA-50 Brian Bilbray (R)
CA-52 Duncan L. Hunter (R)

COLORADO
CO-03 Scott Tipton (R)
CO-04 Corey Gardner (R)
CO-05 Doug Lamborn (R)
CO-06 Mike Coffman (R)

FLORIDA
FL-Sen Marco Rubio (R)
FL-01 Jeff Miller (R)
FL-02 Steve Southerland (R)
FL-04 Ander Crenshaw (R)
FL-05 Richard Nugent (R)
FL-06 Cliff Stearns (R)
FL-07 John Mica (R)
FL-08 Daniel Webster (R)
FL-09 Gus Bilirakis (R)
FL-10 Bill Young (R)
FL-12 Dennis Ross (R)
FL-13 Vern Buchanan (R)
FL-14 Connie Mack (R)
FL-15 Bill Posey (R)
FL-16 Tom Rooney (R)
FL-18 Ileana Ros-Lehtinen (R)
FL-21 Lincoln Diaz-Balart (R)
FL-22 Allen West (R)
FL-24 Sandy Adams (R)
FL-25 David Rivera (R)

GEORGIA
GA-Sen Johnny Isakson (R)
GA-Sen Saxby Chambliss (R)
GA-01 Jack Kingston (R)
GA-03 Lynn Westmoreland (R)
GA-06 Tom Price (R)
GA-08 Austin Scott (R)
GA-09 Tom Graves (R)
GA-10 Paul Broun (R)
GA-11 Phil Gingrey (R)
IDAHO
ID-Sen Mike Crapo (R)
ID-Sen James Risch (R)
ID-01 Raul Labrador (R)
ID-02 Michael Simpson (R)

ILLINOIS
IL-Sen Mark Kirk (R)
IL-06 Peter Roskam (R)
IL-10 Robert Dold (R)
IL-11 Adam Kinzinger (R)
IL-13 Judy Biggert (R)
IL-14 Randy Hultgren (R)
IL-15 Tim Johnson (R)
IL-16 Don Manzullo (R)
IL-17 Bobby Schilling (R)
IL-18 Aaron Schock (R)
IL-19 John Shimkus (R)

INDIANA
IN-Sen Dan Coats (R)
IN-03 Marlin Stutzman (R)
IN-04 Todd Rokita (R)
IN-05 Dan Burton (R)
IN-06 Mike Pence (R)
IN-08 Larry Buschon (R)
IN-09 Todd Young (R)

IOWA
IA-04 Tom Latham (R)
IA-05 Steve King (R)

KANSAS
KS-Sen Jerry Moran (R)
KS-Sen Pat Roberts (R)
KS-01 Tim Huelskamp (R)
KS-02 Lynn Jenkins (R)
KS-04 Michael Pompeo (R)

KENTUCKY
KY-Sen Mitch McConnell (R)
KY-Sen Rand Paul (R)
KY-01 Ed Whitfield (R)
KY-02 Brett Guthrie (R)
KY-04 Geoff Davis (R)
KY-05 Hal Rogers (R)
KY-06 Ben Chandler (D)*
LOUISIANA
LA-Sen David Vitter (R)
LA-01 Steve Scalise (R)
LA-03 Jeffery Landry (R)
LA-04 John Fleming (R)
LA-05 Rodney Alexander (R)
LA-06 Bill Cassidy (R)
LA-07 Charles Boustany (R)

MARYLAND
MD-01 Andy Harris (R)
MD-06 Roscoe Bartlett (R)

MASSACHUSETTS
MA-Sen Scott Brown (R)

MICHIGAN
MI-01 Dan Benishek (R)
MI-02 Bill Huizenga (R)
MI-03 Justin Amash (R)
MI-04 Dave Camp (R)
MI-06 Fred Upton (R)
MI-07 Tim Walberg (R)
MI-08 Mike Rogers (R)
MI-10 Candice Miller (R)
MI-11 Thad McCotter (R)

MINNESOTA
MN-02 John Kline (R)
MN-03 Erik Paulsen (R)
MN-06 Michele Bachmann (R)
MN-08 Chip Cravaack (R)

MISSISSIPPI
MS-Sen Roger Wicker (R)
MS-01 Alan Nunnelee (R)
MS-03 Gregg Harper (R)
MS-04 Steven Palazzo (R)

MISSOURI
MO-Sen Roy Blunt (R)
MO-02 Todd Akin (R)
MO-04 Vicky Hartzler (R)
MO-06 Sam Graves (R)
MO-07 Billy Long (R)
MO-08 Jo Ann Emerson (R)
MO-09 Blaine Luetkemeyer (R)

MONTANA
MT-AL Dennis Rehberg (R)

NEBRASKA
NE-Sen Mike Johanns (R)
NE-Sen Ben Nelson (D)
NE-01 Jeff Fortenberry (R)
NE-02 Lee Terry (R)
NE-03 Adrian Smith (R)

NEVADA
NV-Sen John Ensign (R)
NV-02 Dean Heller (R)
NV-03 Joe Heck (R)

NEW HAMPSHIRE
NH-Sen Kelly Ayotte (R)
NH-01 Frank Guinta (R)
NH-02 Charlie Bass (R)
NEW JERSEY
NJ-01 Robert Andrews (D)
NJ-02 Frank LoBiondo (R)
NJ-03 Jon Runyan (R)
NJ-04 Chris Smith (R)
NJ-05 Scott Garrett (R)
NJ-07 Leonard Lance (R)
NJ-11 Rodney Frelinghuysen (R)

NEW MEXICO
NM-02 Steve Pearce (R)

NEW YORK
NY-03 Peter King (R)
NY-13 Michael Grimm (R)
NY-19 Nan Hayworth (R)
NY-20 Chris Gibson (R)
NY-26 Chris Lee (R)
NY-29 Tom Reed (R)

NORTH CAROLINA
NC-Sen Richard Burr (R)
NC-02 Renee Ellmers (R)
NC-03 Walter Jones Jr. (R)
NC-05 Virginia Foxx (R)
NC-06 Howard Coble (R)
NC-09 Sue Myrick (R)
NC-10 Patrick McHenry (R)

NORTH DAKOTA
ND-AL Rick Berg (R)

OHIO
OH-Sen Rob Portman (R)
OH-01 Steve Chabot (R)
OH-02 Jean Schmidt (R)
OH-03 Mike Turner (R)
OH-04 Jim Jordan (R)
OH-05 Bob Latta (R)
OH-06 Bill Johnson (R)
OH-07 Steve Austria (R)
OH-08 John Boehner (R)
OH-12 Pat Tiberi (R)
OH-14 Steve LaTourette (R)
OH-15 Steve Stivers (R)
OH-16 James Renacci (R)
OH-18 Bob Gibbs (R)

OKLAHOMA
OK-Sen Tom Coburn (R)
OK-Sen Jim Inhofe (R)
OK-01 John Sullivan (R)
OK-03 Frank Lucas (R)
OK-04 Tom Cole (R)
OK-05 James Lankford (R)

OREGON
OR-02 Greg Walden (R)

PENNSYLVANIA
PA-Sen Pat Toomey (R)
PA-03 Mike Kelly (R)
PA-05 Glenn Thompson (R)
PA-06 Jim Gerlach (R)
PA-07 Pat Meehan (R)
PA-08 Michael Fitzpatrick (R)
PA-09 Bill Shuster (R)
PA-10 Thomas Marino (R)
PA-11 Lou Barletta (R)
PA-15 Charlie Dent (R)
PA-16 Joseph Pitts (R)
PA-18 Tim Murphy (R)

SOUTH CAROLINA
SC-Sen Jim DeMint (R)
SC-Sen Lindsey Graham (R)
SC-01 Tim Scott (R)
SC-02 Joe Wilson (R)
SC-03 Jeff Duncan (R)
SC-04 Trey Gowdy (R)
SC-05 Mick Mulvaney (R)

SOUTH DAKOTA
SD-Sen John Thune (R)
SD-AL Kristi Noem (R)

TENNESSEE
TN-Sen Bob Corker (R)
TN-Sen Lamar Alexander (R)
TN-01 Phil Roe (R)
TN-02 John Duncan (R)
TN-03 Chuck Fleischman (R)
TN-04 Scott DesJarlais (R)
TN-06 Diane Black (R)
TN-07 Marsha Blackburn (R)
TN-08 Stephen Fincher(R)

TEXAS
TX-Sen John Cornyn (R)
TX-Sen Kay Bailey Hutchison (R)
TX-01 Louie Gohmert (R)
TX-02 Ted Poe (R)
TX-03 Sam Johnson (R)
TX-04 Ralph Hall (R)
TX-05 Jeb Hensarling (R)
TX-06 Joe Barton (R)
TX-07 John Culberson (R)
TX-08 Kevin Brady (R)
TX-10 Michael McCaul (R)
TX-11 Mike Conaway (R)
TX-12 Kay Granger (R)
TX-13 Mac Thornberry (R)
TX-14 Ron Paul (R)
TX-17 Bill Flores (R)
TX-19 Randy Neugebauer (R)
TX-21 Lamar Smith (R)
TX-22 Pete Olson (R)
TX-23 Francisco Canseco (R)
TX-24 Kenny Marchant (R)
TX-26 Michael Burgess (R)
TX-31 John Carter (R)
TX-32 Pete Sessions (R)

UTAH
UT-Sen Michael Lee (R)
UT-Sen Orrin Hatch (R)
UT-01 Rob Bishop (R)
UT-03 Jason Chaffetz (R)

VIRGINIA
VA-02 Scott Rigell (R)
VA-04 Randy Forbes (R)
VA-05 Robert Hurt (R)
VA-06 Bob Goodlatte (R)
VA-07 Eric Cantor (R)
VA-09 H. Morgan Griffith (R)

WASHINGTON
WA-03 Jaime Herrera (R)
WA-04 Doc Hastings (R)
WA-05 Cathy McMorris (R)
WA-08 Dave Reichert (R)

WEST VIRGINIA
WV-01 David McKinley (R)
WV-02 Shelley Moore Capito (R)

WISCONSIN
WI-Sen Ron Johnson (R)
WI-01 Paul Ryan (R)
WI-05 Jim Sensenbrenner (R)
WI-06 Tom Petri (R)
WI-07 Sean Duffy (R)
WI-08 Reid Ribble (R)

WYOMING
WY-Sen Mike Enzi (R)
WY-AL Cynthia Lummis (R)

=================
 .Take This ObamaCare and Shove It!
=====================

Complete List of State Legislators Who Signed

the Taxpayer Protection Pledge
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http://www.atr.org/files/files/State%20Taxpayer%20Protection
%20Pledge%20List_FINAL_2011(7).pdf

=====================

QUESTION:

OF ALL THE STATE &

FEDERAL LEGISLATORS
WHO HAD SIGNED THE
PLEDGE, WHY IS THERE
NEARLY NO DEMOCRAT
SIGNERS?

WHY??
=====================

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