Our comprehensive list of all the tax hikes in the House Democrat health bill got a lot of play yesterday, but none bigger than this treatment by Rush Limbaugh.  As I used to say back in high school, "mega-dittoes, Rush":

What it all adds up to here is there’s going to be a tax if you don’t go out and get insurance, two-and-a-half percent.  You want to hear some of the other taxes in this?  The Americans for Tax Reform has gone through the bill and they got a comprehensive list of taxes in Pelosi’s debacle.  "Employer Mandate Excise Tax (Page 275): If an employer does not pay 72.5 percent of a single employee’s health premium (65 percent of a family employee), the employer must pay an excise tax equal to 8 percent of average wages.  Individual Mandate Surtax (Page 296): If an individual fails to obtain qualifying coverage, he must pay an income surtax equal to the lesser of 2.5 percent of modified adjusted gross income (MAGI) or the average premium.  Medicine Cabinet Tax (Page 324): Non-prescription medications would no longer be able to be purchased from health savings accounts (HSAs), flexible spending accounts (FSAs), or health reimbursement arrangements (HRAs).  Insulin excepted. Increased Additional Tax on Non-Qualified HSA Distributions (Page 326): Non-qualified distributions from HSAs would face an additional tax of 20 percent (current law is 10 percent).  This disadvantages HSAs relative to other tax-free accounts (e.g. IRAs, 401(k)s, 529 plans, etc.)"

"Denial of Tax Deduction for Employer Health Plans Coordinating with Medicare Part D," we just covered that one.  "Surtax on Individuals and Small Businesses (Page 336): Imposes an income surtax of 5.4 percent on MAGI over $500,000 ($1 million married filing jointly)." He just said it was 1.5 percent, Clyburn did, but the Americans for Tax Reform say 5.4%, an income surtax of 5.4% on individuals over 500 grand and couples over a million.  "This would raise the top marginal tax rate in 2011 from 39.6 percent under current law to 45 percent — a new effective top rate." That’s before you start paying state taxes, Social Security, and Medicare, 5.4 percent, not 1.5.  Hmm.  "Codification of the ‘Economic Substance Doctrine’ (Page 349): Empowers the IRS to disallow a perfectly legal tax deduction or other tax relief merely because the IRS deems that the motive of the taxpayer was not primarily business-related."

Want me to read that to you again?  Page 349, "Economic Substance Doctrine empowers the IRS to disallow a perfectly legal tax deduction or other tax relief merely because the IRS deems that the motive of the taxpayer was not primarily business-related." Welcome to the Soviet Union.  I mean this is just — and, you know what?  The thing is, this is going to get out, people are going to hear about this, and there’s going to be the same reaction to this that there was to H.R. 3200, only it’s going to be worse. (interruption) What, Snerdley, what?  No.  You do not have to provide motive.  All they have to do is say your motive wasn’t any good.  You’re not going to get a chance to argue with them here.  "Empowers the IRS to disallow a perfectly legal tax deduction because the IRS deems the motive of the taxpayer was not primarily business related." (interruption) What did you say, H.R.?  Well, I guess you could call it that, a health care hate crime, because they’re taxing you, denying a deduction because of the way you think, is what motive is.  Now, it’s a good question.  Snerdley says, "How can they impugn your motive?"  They’re liberals!  They’re dictators.  They’re not small-D democrats.  How can they dictate what little kids are forced to sing in school?  Because they can.  How can they dictate what you think?  They’re in the process of doing it now.  They are statists.  They are central planners.  They are deniers of freedom and liberty.  It’s all through this.