UPDATED: List of Tax Changes in
Reid Manager's Amendment

Full bill is here.  Page references are below.

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(Page numbers below reference manager amendment.  These should be read in context of original Reid bill)

Individual mandate surtax (page 71) Assuming a bronze-level plan is more expensive (a near-certainty), this penalty is now the greater of a flat dollar amount ($495 single, $990 two persons, $1485 three persons or more), or a percentage of “household income” (0.5% 2014, 1.0 percent 2015, 2.0 percent 2016 and afterwards)

Longshoremen have been exempted (page 362) from the 40% “Cadillac plan” excise tax which will be assessed on comprehensive health insurance plans

FSA cap (page 363) the $2500 cap on flex spending accounts is now indexed for inflation starting in 2012

Tax on charitable hospitals (page 364) made less onerous by changing calculation input from the lowest amount charged, to the amount generally billed by a hospital

Medical device manufacturer's tax (page 364) now starts in 2010 and raises $2 billion per year ($3 billion starting in 2017)

Insurance company profit surtax (page 365) now fully implemented on companies with $50 million in profits; now up to $10 billion in total taxes, assessed on a pro-rated basis to insurance companies based on profits; exempts the non-profit insurance plans

Medicare payroll tax (Page 372) shall now rise from 2.9 percent to 3.8 percent for wages and self-employment income above $200,000 ($250,000 married).  Current 2.9 percent rate retained for wages and self-employment income below this amount

10 percent tax on the cost of indoor tanning services (page 373) This replaces the “botax” cosmetic surgery tax, which has been stricken

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