1) 40% excise tax on health coverage in excess of $8,500/$23,000 ($149.1 billion)
2) Employer W-2 reporting of value of health (negligible revenue effect)
3) Conform definition of medical expenses ($5.0 billion)
4) Increase penalty for nonqualified health savings account distributions to 20% ($1.3 billion)
5) Limit health flexible spending arrangements in cafeteria plans to $2,500 ($14.6 billion)
6) Require information reporting on payments to corporations ($17.1 billion)
7) Additional requirements for section 501(c)(3) hospitals (negligible revenue effects)
8) Impose annual fee on manufacturers & importers of branded drugs ($22.2 billion)
9) Impose annual fee on manufacturers & importers of medical devices ($19.3 billion)
10) Impose annual fee on health insurance providers ($60.4 billion)
11) Study and report of effect on veterans health care (no revenue effect)
12) Eliminate deduction for expenses allocable to Medicare Part D subsidy ($5.4 billion)
13) Raise 7.5% AGI floor on medical expenses deduction to 10% ($15.2 billion)
14) $500,000 deduction limitation on taxable year remuneration to health insurance officials ($0.6 billion)
15) Additional 0.5% hospital insurance tax on wages > $200,000 ($250,000 joint) ($53.8 billion)
16) Modification of section 833 treatment of certain health organizations ($0.4 billion)
17) Impose 5% excise tax on cosmetic surgery ($5.8 billion)
http://taxprof.typepad.com/taxprof_blog/2009/11/17-tax-increases.html
2) Employer W-2 reporting of value of health (negligible revenue effect)
3) Conform definition of medical expenses ($5.0 billion)
4) Increase penalty for nonqualified health savings account distributions to 20% ($1.3 billion)
5) Limit health flexible spending arrangements in cafeteria plans to $2,500 ($14.6 billion)
6) Require information reporting on payments to corporations ($17.1 billion)
7) Additional requirements for section 501(c)(3) hospitals (negligible revenue effects)
8) Impose annual fee on manufacturers & importers of branded drugs ($22.2 billion)
9) Impose annual fee on manufacturers & importers of medical devices ($19.3 billion)
10) Impose annual fee on health insurance providers ($60.4 billion)
11) Study and report of effect on veterans health care (no revenue effect)
12) Eliminate deduction for expenses allocable to Medicare Part D subsidy ($5.4 billion)
13) Raise 7.5% AGI floor on medical expenses deduction to 10% ($15.2 billion)
14) $500,000 deduction limitation on taxable year remuneration to health insurance officials ($0.6 billion)
15) Additional 0.5% hospital insurance tax on wages > $200,000 ($250,000 joint) ($53.8 billion)
16) Modification of section 833 treatment of certain health organizations ($0.4 billion)
17) Impose 5% excise tax on cosmetic surgery ($5.8 billion)
http://taxprof.typepad.com/taxprof_blog/2009/11/17-tax-increases.html