Throughout the summer, Americans for Tax Reform will be highlighting the most outrageous new powers that the IRS will have under the Obamacare law.  According to a report from GAO, the IRS is tasked with nearly four dozen new powers under that law.  Each day, one will be selected for a brief review.

Obamacare raises the surtax on non-health HSA withdrawals from 10% to 20%.  As a result, a non-health withdrawal from an HSA could carry an effective tax rate of over 60%.