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INDEX

BREAKING: Full List of Tax Hikes
In Senate Democrat Health Bill

From Ryan Ellis on Wednesday, November 18, 2009 9:46 PM
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Read the full bill

Read the tax revenue score from the Joint Committee on Taxation (JCT)

Read the budget and tax score from the Congressional Budget Office (CBO)

PDF of this Document

Individual Mandate Tax (Page 324/Sec. 1501/$8 bil/Jan 2014): Starting in 2014, anyone not buying “qualifying” health insurance must pay an income surtax according to the following schedule (capped at 8 percent of income):
 

  Single Single +1 Single +2
2014 $95 $190 $285
2015 $350 $700 $1050
2016, etc. $750 $1500 $2250

 
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 (Page 348/Sec. 1513/$28 bil/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 $750 for all full-time employees.  Applies to all employers with 50 or more employees.

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).

Excise Tax on Comprehensive Health Insurance Plans (Page 1979/Sec. 9001/$149.1 bil/Jan 2011): Starting in 2013, new 40 percent excise tax on “Cadillac” health insurance plans ($8500 single/$23,000 family).  Higher threshold ($9850 single/$26,000 family) for early retirees and high-risk professions.  CPI +1 percentage point indexed.

From 2013-2015, the 17 highest-cost states are 120% of this level. 

Employer Reporting of Insurance on W-2 (Page 1996/Sec. 9002/Min$/Jan 2011): Preamble to taxing health benefits on individual tax returns.

Medicine Cabinet Tax (Page 1997/Sec. 9003/$5 bil/Jan 2011): No longer allowable 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 (Page 1998/Sec. 9004/$1.3 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.

FSA Cap (Page 1999/Sec. 9005/$14.6 bil/Jan 2011): Imposes cap on FSAs of $2500 (now unlimited).

Corporate 1099-MISC Information Reporting (Page 1999/Sec. 9006/$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

Excise Tax on Charitable Hospitals (page 2001/Sec. 9007/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 (Page 2010/Sec. 9008/ $22.2 bil/Jan 2010): $2.3 billion annual tax on the industry imposed relative to share of sales made that year.

Tax of Medical Device Manufacturers (Page 2020/Sec. 9009/$19.3 bil/Jan 2010): $2 billion annual tax on the industry imposed relative to shares of sales made that year.  Exempts items retailing for <$100.

Tax on Health Insurers (Page 2026/Sec. 9010/$60.4 bil/Jan 2010): $6.7 billion annual tax on the industry imposed relative to health insurance premiums collected that year.

Eliminate tax deduction for employer-provided retirement Rx drug coverage in coordination with Medicare Part D (Page 2034/Sec. 9012/$5.4 bil/Jan 2011)

Raise "Haircut" for Medical Itemized Deduction from 7.5% to 10% of AGI (Page 2034/Sec. 9013/$15.2 bil/Jan 2013): Waived for 65+ taxpayers in 2013-2016 only

$500,000 Annual Executive Compensation Limit for Health Insurance Executives (Page 2035/Sec. 9014/$0.6 bil/Jan 2013)

Hike in Medicare Payroll Tax (Page 2040/Sec. 9015/$53.8 bil/Jan 2013): Current law and changes:
 

  Wages (Employer/Employee) Self-Employment Net Income
Current Law and New Rate on First $200,000 ($250,000 MFJ) 1.45%/1.45% 2.9%
New Rate on Amount Which Exceeds $200,000 ($250,000 MFJ) 1.45%/1.95% 3.4%


The 0.5% new rate addition is not deductible for the self-employment tax adjustment.

Blue Cross/Blue Shield Tax Hike (Page 2044/Sec. 9016/$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

Tax on Cosmetic Medical Procedures (Page 2045/Sec. 9017/$5.8 bil/Jan 2010): New 5% excise tax on elective cosmetic surgery to be paid by the surgery patient.

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Comments

Excellent article and content. HOWEVER when I send this link to my liberal friends they are IMMEDIATELY turned off by the childish picture - and thus shrug it off and don't bother reading it. This is too bad. Since libs won't read it you are preaching to the choir - and therefore your work is ineffective. Unless your intent is merely conservative entertainment - because it definitely succeeds at that!
>> Tony Thursday, November 19, 2009 12:03 PM

Where is the 'read more' link? I see those at the top but is the list from ATR longer than what is shown above?
>> Catia Thursday, November 19, 2009 12:13 PM

I wouldn't link it either due to the content at the top of the page. I would like to send it on, but I won't because my friends would not take it seriously.
>> Marc Thursday, November 19, 2009 2:12 PM

For those not comfortable forwarding all, just copy and past what is below the picture into your e-mail. I did that and it is very simple process. Hope that helps those who want to forward on the info with offending anyone with the picture.
>> Sharon Thursday, November 19, 2009 3:17 PM

I know you are trying to be helpful - but I am not an idiot. Point is people WILL get the link and be turned off by the unnecessary childish "cartoons".
>> Tony Thursday, November 19, 2009 3:26 PM

The best way to send it is in PDF form anyway. Use the PDF that is at the top of the page.
>> Jeff Hosten Thursday, November 19, 2009 3:48 PM

Tony and Marc need new friends, if they are going to be offended by that picture, they aren't going to like the content anyway. What is wrong with that picture? It is Obama and Reid driving an ambulance. What do you want, a pic of Obama and Reid holding hands and singing songs around a campfire? It isn't ATR's fault that Obama and Reid look like cartoons, those are just their faces.
>> TCH Thursday, November 19, 2009 3:53 PM

Oh, so the possibility of being offended by a parody picture will cause a disqualification of the facts and references following?????? Maybe they should read "Arguing With Idiots" and get a grip on reality past emotion.
>> Joe B Thursday, November 19, 2009 7:27 PM

You just don't get it do you? Yeah like I can hand a liberal friend a book that basically calls them an idiot and expect them to read it? Are you on dope? If your goal is to sit around and pat your conservative friends on the heads and get a good chuckle than this is an effective site. I choose not to "get new friends" but to convince some of my existing left-leaning friends in the errors of their ways. THE PICTURE IS NOT OFFENSIVE TO ME - but I am already on your side. If someone sent you a link with all kinds of liberal jargon on it and a picture of McCain in bed with Palin would you read it? I wouldn't. Is this clear now? YES I DID USE THE PDF. Thanks and good night.
>> Tony Thursday, November 19, 2009 8:59 PM

I agree with Tony. Depends on what you are doing. If you are looking for more info to piss you off and make you laugh than this is OK. It's like you get more flies with honey that with vinegar. If you are working on otherwise intelligent liberals this will not be effective. USE THE PDF.
>> Lee Thursday, November 19, 2009 9:06 PM

I read this and all I see is loopholes, fraud, payback and deals made. What have all of our legislators done for the last 6 months? Instead of looking for ways to save and create jobs in this country they spend it on thinking of ways to spend more money. This administration has yet to lend a hand to small businesses, the smallest cog in the big machine. Instead they are making big deals with big companies, so they can make more money. I wish they, (legislators would spend as much time trying to make our government more efficient, trustworthy and accountable. I think I'll have Timmy do my taxes when this goes into effect, if me and my company are still around.
>> Ken O'Dell Thursday, November 19, 2009 9:20 PM

The picture shouldn't be the problem... the problem should be what's in this bill. Even worse, the fact that it was written behind closed doors without the Chairs or EITHER Committee who has jurisdiction on this and came up with bills of their own even being able to be in the room when the bill was being crafted. I don't care what gets the attention of those wanting to cry foul for the tactics being used to create this garbage, as long as people are hearing about it.
>> Mike Thursday, November 19, 2009 9:46 PM

At the top of the page is a link to PDF format of content. Use the PDF to send to friends or post links. Works for me. I also do not like the picture at the top.
>> Annette Thursday, November 19, 2009 11:56 PM

I no longer consider any liberals my "friends." I will send this info to the half of my family that is still speaking to me -- the conservative half. Thanksgiving will be smaller this year. Those who are still obsessed with blaming Bush for everything are having their own party, while the rest of us gather at my house to talk about the good old Reagan days. Cheers.
>> ProudMarineMom Friday, November 20, 2009 7:51 AM

I think the website is fine just as it is. Everyone knows liberals do not have a sense of humor, so it is a given they will be upset by the photo. ProudMarineMom, love your stand and applaud it!
>> SierraCheryl Friday, November 20, 2009 8:37 AM

It is time for all of us to get serious about the whole picture and PRAY, PRAY and PRAY that the LORD will lead us through these times. It is not only health care but it is a total effort to destroy this Christian nation.
>> Dave Friday, November 20, 2009 8:44 AM

Don't bother sending this article to your liberal friends. Obama, Reid, and Pelosi can do no wrong in their shriveled minds - what they do is heaven sent to a liberal. It's better to send it to your moderate friends who are seeing more and more clearly everyday just what a pathetic lot they helped vote in to office - they are jumping ship and this article will reinforce their disillusionment. Send it to your conservative friends as well because they'll call their senators. Chances are this beast is going to go through but by the time it really gets rolling the conservatives that will be elected in 2012 will shut it down.
>> Rick Friday, November 20, 2009 8:51 AM

Interesting article about the problems with the current health care system and the ineffectiveness of current legislation to correct the problems. http://www.theatlantic.com/doc/200909/health-care
>> TheDude Friday, November 20, 2009 9:44 AM

Everybody who remembers Obama saying over and over and over again how he wouldn't raise taxes on people making less than $250,000 raise their hand! Also, under Individual Mandate Tax, it says religious objectors are exempt. I'm religious and an objector...does that make me exempt??
>> Genene Friday, November 20, 2009 9:48 AM

LOL at the delicate wallflowers who think if they give their Leftarded friends a totally sterile web page that they will be persuaded by the power of the facts. Please... you can't be that naive. Facts are like kryptonite to Leftists and you should know better.
>> VinceP1974 Friday, November 20, 2009 3:13 PM

Geez, what a bunch of wussies. "My friends would be offended...." Give me an effing break will ya? Were your "friends" offended by all those cartoons of president Bush as a chimpanzee? I bet not. If your friends are offended by the picture of Reid and Ubama in the ambulance, get new effing friends
>> Undergraduate Friday, November 20, 2009 4:02 PM

@ Vince & Undergraduate. Clearly you are of the ilk that do the cause no good. You can sit around and make funny pictures of the government and a seem to be amazed at all the nasty figures. What the hell good does that do? Talk about being a wallflower or wuss! GO OUT AND MAKE A CHANGE! What good does it do to be an armchair political critic? That is being a wuss and wallflower! If constantly working on as many people as possible and participating in as many protests as I can (I'd like to do more) makes me a wuss or wallflower in your eyes than so be it.
>> Tony Friday, November 20, 2009 5:20 PM

I agree with Tony. It isn't about offending my friends, it is about helping them see that Americans for Tax Reform is reputable. When they see the picture they don't get offended, but they shut off. We have to win the conversation with them by being reasonable and intelligent--by persuading them. At the end of the day, this is fairly easy, since we happen to be right. But respectful, thoughtful discussion of the issue will win more hearts than caricaturing the other side.
>> Jameson Lee Hench Friday, November 20, 2009 6:14 PM

I been arguing with nutty Leftists all my life. Anyone interested in being pursuaded to change their mind will ignore the stupid picture. Anyone looking for any trivial reason to dismiss what you're saying will latch onto the picture. The picture is irrelevent.. what is relevent is the sincerity of your "friend".
>> VinceP1974 Friday, November 20, 2009 6:35 PM

Great info - 50% and dropping ... . just a matter of time. Its times like these that will bring us another Reagan to lower taxes and regulation. To cherish the good times , you gotta go through some garbage. I wish we could take out this garbage as easy as it is on Friday mornings. This entire Administration is a disaster.
>> FRank Consalo Friday, November 20, 2009 9:35 PM

Hey everyone, click on PDF OF THIS DOCUMENT and send the link along to the PDF, that way you avoid the cartoon picture at the top and can send it to all of your nutty liberal friends or post it to your FB page, etc... good work guys. God I hope we are able to KILL THE BILL.
>> Kaye Saturday, November 21, 2009 12:35 AM

I'm afraid I still don't really understand the impact of the taxes. I feel that I really need to have a clear understanding of economics to know for sure that this is a bad idea. I am Canadian (living in the US) and left leaning - I came to this site so that I could see both sides. I found some balanced comments above. However, the cartoon above turned me off, it gives a propaganda image rather than presenting the facts image. P.S. The Canadian healthcare system is great! I've experienced both systems. If America could provide the same care as in Canada, you all would have a wonderful back up plan if you lost your job or insurance rates got too high.
>> Rachel Saturday, November 21, 2009 7:44 PM

Rachel, If Canadian health Care is so great Why are so many Canadians coming here to get care? hummmm.?? ..glad you cannot vote, or has ACORN approached you? The USA is a Republic for the time being but maybe not long. Socialists keep wanting to change the US to the hell hole they left behind so we can be miserable like the rest of the world. BUTT OUT. There are some left that are trying to get this country back to the Constitutional roots it was founded upon. LESS Government, not the nanny state you have in Canada. There are still some of us that think we can take better care of ourselves without the government butting into our business. Keep your ideas NORTH
>> Jeanne b Sunday, November 22, 2009 2:19 PM

Jeanne, Ah Free Speech, I love it! I don't know one Canadian who has ever gone to the US for healthcare (and I'm 3rd generation). I am not a socialist, and Canada is not a socialist country (look it up!). Canada also isn't a hell hole, the quality of life is much better than in the US. To be honest, I find government and big business (i.e. health insurance companies) more intrusive here than in Canada. We get a lot for our tax dollars, I'm much more comfortable with gov't controlling more than big business out to make a profit. At least you can vote on the "management" every four years. I won't "BUTT OUT" and might just become a citizen just so I can vote.
>> Rachel Sunday, November 22, 2009 4:07 PM

SO why are U here if all is so much better there?
>> Jeanne Sunday, November 22, 2009 4:22 PM

My husband will not leave his job here until he secures a job in Canada. He also doesn't like the cold weather. No disrespect to the US, I like where I live right now but prefer Canada.
>> Rachel Sunday, November 22, 2009 5:09 PM

Rachel ....here in the U.S. we like to keep the money we make and not loose $$$ to taxes to fund a gigantic government. We had a tea party in the 1700's about just this. .Read any form of both bills. I have a dead uncle who could not get treatment there in Canada for prostate cancer.He lived in Victoria. His brother has had the same cancer and its doing fine. I want to keep what I earned.Capitalism is what made this country great and now everyone wants to change it to Socialism from inside and out.Pi** on that! Remember this: A government big enough to give you everything you want is also big enough to take it all away T.Jefferson
>> Jeanne b Sunday, November 22, 2009 8:21 PM

I have lived and worked in both the US and Canada. I can tell you that when you factor in how much you pay for health insurance, co-pays and tolls, you are not keeping more $$ in your pocket. In Canada for my taxes dollars I received a 1 year paid maternity leave for each of my children ($22,000 each), excellent healthcare, no tolls and many more gov't funded services. Just because something was established in the 1700s doesn't mean it shouldn't be adjusted today. Currently 50% of your healthcare is gov't funded in comparison to 70% being gov't funded in Canada (wikepedia).
>> Rachel Monday, November 23, 2009 7:20 PM

And how much is the congress going to pay for theirs? if any thing my guess they have a build in exclusion as well!
>> Mutantone Monday, November 23, 2009 7:21 PM

What is a toll?
>> Jeanne b Monday, November 23, 2009 10:07 PM

Tolls for the roads?
>> Rachel Tuesday, November 24, 2009 2:43 PM

I like the picture. The content? -Even better. Enough said.
>> Mike Wednesday, November 25, 2009 1:07 PM

Thats why the United States is the United States and Canada is Canada. We have a first rate state-of-the-art Healthcare system for a first class country while Canada has a second class healthcare system similar to our veterans hospitals with long lines and waiting months for treatment for a second class country. WE DON'T WANT TO BE LIKE LOSER CANADA.
>> shayne Monday, November 30, 2009 10:36 PM

I DON'T SEE ANY AMERICANS RUNNING OVER TO CANADA FOR HEALTH SERVICES!
>> SHAYNE Monday, November 30, 2009 10:40 PM

You don't see Americans running over to Canada for health services because that can't! You can't buy our healthcare. According to the World Health Organization, France has the best healthcare system, Canada is 30th and the United States is 37th -- far from the BEST!!!! Your attitude is how Americans get a bad name, please don't travel anywhere.
>> Rachel Tuesday, December 1, 2009 10:20 AM

Yet worldwide people who need advanced treatments come to America for their treatment Rachel. They do not go to France and other places when they are able to come here and that is what tells us all we need to know about whose health care system is the best (despite the fact that some things do need fixing in it). A good analysis of the flaws in both the presuppositions as well as the methodology used by the WHO to come up with their "rankings" can be viewed here: http://www.healthandsharing.com/21/articledetail Oh and should you need advanced care Rachel, do us in America a favour and stay in the waiting lines in Canada
>> Shawn Thursday, December 3, 2009 1:46 AM

We don't have toll roads in AR. Rachel. BTW, I do apologize for calling Canada a hell hole . It is not . I had in mind 3rd world countries of which Canada is not. I just get SICK of people downgrading the USA ,especially our President Pantywaist
>> Jeanne Thursday, December 3, 2009 9:22 AM

i like the picture, kudos to TCH
>> Elaine Burgess Tuesday, December 8, 2009 9:02 AM

Shawn, Americans participate in medical tourism quite a bit. They do look to other countries for expertise (example - Farrah Fawcett went to Germany for cancer treatment). As for staying in the waiting line for advanced treatmen in Canada, my daughter actually required heart surgery at 5 months. The hospital in Toronto, CA gave me the same surgery date as the hospital in Orlando, FL. And when her condition worsened and the date needed to be moved up the hospital in Canada was able to move up the date. I had the surgery in Orlando simply because she couldn't travel at the time. I had planned to go to Canada because the hospital there is among the top 5 worldwide (SickKids Hospital).
>> Rachel Thursday, December 10, 2009 1:02 PM

Rachel, I think what it all boils down to is most Americans do not want to pay for someone else's health care along with illegals here. We pay for so much now that our Frderal Gov't has a stranglehold on the States. Well there are some States that are not going to go along with President Dip and his mentally ill congress for much longer. I know there is a movement afoot to actually go back to the US Constitution and take back the power that the Fed's have usurped , to the States. There are a LOT of unhappy folks here in the States
>> Jeanne b Thursday, December 10, 2009 3:49 PM

Jeanne, I agree with you. I believe they are actually going to pass some distorted version of a health bill. They are willing to pass just about anything, and they will lie, hide their actions and bribes to do it. It is our duty now, come election day, to have the fortitude to vote these people out, get rid of the nightmare bill forced on us and start over. I vote we begin with Tort reform and medical fraud (there's a potential $250 billion savings by itself), and take it slow from there to do it right.
>> Rolland Saturday, December 19, 2009 8:53 PM

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