Provision 

2010 Estimate, 2010-2019, $billion

2012 Estimate, 2013-2022, $billion

0.9% payroll tax on wages and self-employment
income and 3.8% t tax on dividends, capital gains, and other
investment income for taxpayers earning over $200,000 (singles) /
$250,000 (married)

210.2

317.7

“Cadillac tax” on high-cost plans *

32

111

Employer mandate *

52

106

Annual tax on health insurance providers *

60.1

101.7

Individual mandate *

17

55

Annual tax on drug manufacturers/importers *

27

34.2

2.3% excise tax on medical device manufacturers/importers* 

20

29.1

Limit FSAs in cafeteria plans *

13

24

Raise 7.5% AGI floor on medical expense deduction to 10% *

15.2

18.7

Deny eligibility of “black liquor” for cellulosic biofuel producer credit 

23.6

15.5

Codify economic substance doctrine

4.5

5.3

Increase penalty for nonqualified HSA distributions *

1.4

4.5

Impose limitations on the use of HSAs, FSAs, HRAs, and Archer MSAs to purchase over-the-counter medicines *

5.0 

4

Impose fee on insured and self-insured health plans; patient-centered outcomes research trust fund *

2.6

3.8

Eliminate deduction for expenses allocable to Medicare Part D subsidy

4.5

3.1

Impose 10% tax on tanning services *

2.7

1.5

Limit deduction for compensation to officers, employees, directors, and service providers of certain health insurance providers

0.6 

0.8

Modify section 833 treatment of certain health organizations

0.4

0.4

Other Revenue Effects

60.3

222**

Additional requirements for section 501(c)(3) hospitals

Negligible

Negligible

Employer W-2 reporting of value of health benefits

Negligible

Negligible

Total Gross Tax Increase:

569.2

1,058.3

* Provision targets households earning less than $250,000.

** Includes CBO’s $216.0 billion estimate for “Associated Effects
of Coverage Provisions on Tax Revenues” and $6.0 billion within CBO’s
“Other Revenue Provisions” category that is not otherwise accounted for
in the CBO or JCT estimates.

Source: Joint Committee on Taxation Estimates, prepared by Ways and Means Committee Staff