TWO AMERICAS --- IT IS DIVIDED BY THE DIFFERENCES IN EFFORTS

 

In early January 2014, Bob Lonsberry, a Rochester talk radio personality on WHAM 1180 am said this in response to Obama's "income inequality speech" .

Two Americas

The Democrats are right, there are two Americas.
The America that works, and the America that doesn't.
The America that contributes, and the America that doesn't.
It's not the haves and the haven'ts, it's the dos and the don'ts.
Some people do their duty as Americans, obey the law, support themselves, contribute to society, and others don't. That's the divide in America.

It's not about income inequality, it's about civic irresponsibility.
It's about a political party that preaches hatred, greed and victimization in order to win elective office.
It's about a political party that loves power more than it loves its country. It's not invective, it's truth, and it's about time someone said it.
The politics of envy was on proud display a couple weeks ago when president Obama pledged the rest of his term to fighting "income inequality." He noted that some people make more than other people, that some people have higher incomes than others, and he says that's not just.

That is the rationale of thievery. The other guy has it, you want it, Obama will take it for you. Vote Democrat.
That is the philosophy that produced Detroit. It is the electoral philosophy that is destroying America.
It conceals a fundamental deviation from American values and common sense because it ends up not benefiting the people who support it, but a betrayal.

The Democrats have not empowered their followers, they have enslaved them in a culture of dependence and entitlement, of victimhood and anger instead of ability and hope.
The president's premise - that you reduce income inequality by debasing the successful - seeks to deny the successful the consequences of their choices and spare the unsuccessful the consequences of their choices.
By and large, income variation in society is a result of different choices leading to different consequences. Those who choose wisely and responsibly have far greater likelihood of success, while those who choose foolishly and irresponsibly have a far greater likelihood of failure. Success and failure frequently manifest themselves in personal and family income.
You choose to drop out of high school and you are apt to have a different outcome than someone who gets a diploma and pushes on with purposeful education.
You have your children out of wedlock and life is apt to take one course, you have them within a marriage and life is apt to take another course.

My doctor makes far more than I do. There is significant income inequality between us. Our lives have had an inequality of outcome, but, our lives also have had an inequality of effort. While my doctor went to college and then devoted his young adulthood to medical school and residency, I got a job in a restaurant.
He made a choice, I made a choice, and our choices led us to different outcomes. His outcome pays a lot better than mine.
Does that mean he cheated and Barack Obama needs to take away his wealth? No, it means we are both free men in a free society where free choices lead to different outcomes.
It is not inequality Barack Obama intends to take away, it is freedom.
The freedom to succeed, and the freedom to fail. There is no true option for success if there is no true option for failure.
The pursuit of happiness means a whole lot less when you face the punitive hand of government if your pursuit brings you more happiness than the other guy. Even if the other guy sat on his arse and did nothing. Even if the other guy made a lifetime's worth of asinine and shortsighted decisions.
Barack Obama and the Democrats preach equality of outcome as a right, while completely ignoring equality of effort.
The simple Law of the Harvest - as ye sow, so shall ye reap - is sometimes applied as, "The harder you work, the more you get." Obama would turn that upside down. Those who achieve are to be punished as enemies of society and those who fail are to be rewarded as wards of society.
Entitlement will replace effort as the key to upward mobility in American society if Barack Obama gets his way. He seeks a lowest common denominator society in which the government besieges the successful and productive to foster equality through mediocrity.
He and his party speak of two Americas and their grip on power is based on using the votes of one to sap the productivity of the other.

America is not divided by the differences in outcomes, it is divided by the differences in efforts. It is a false philosophy to say one man's success comes about unavoidably as the result of another man's victimization.
What Obama offered was not a solution, but a separatism. He has fomented division and strife, pitted one set of Americans against another for his own political benefit. That's what socialists offer.
Marxist class warfare wrapped up with a bow.
Two Americas, coming closer each day to proving the truth to Lincoln's maxim that a house divided against itself cannot stand

UPRISING 2012 IN OBAMA'S AMERICA

OBAMA'S RACIALLY DIVIDED AMERICA

h/t Dave Weston

Leftist groups like LaRaza on behalf of illegal immigrants, ACORN, the NAACP and the New Black Panther Party on behalf of blacks, and CAIR on behalf of Jihadists, the Obama administration is creating the perfect racially charged storm across America.

None of these groups are listed on the Southern Poverty Law Center list of “potential domestic terrorists” used by Obama’s Department of Homeland Security as the playbook for dealing with domestic terrorism, national security or racial tensions. Only “right-wing” constitutionally grounded taxpayers and military veterans make the list of “potential threats” under the Obama administration.

None of this is accidental or without purpose. Racial tensions were nonexistent in most parts of America, until Obama came on the scene.

Before Obama was elected illegal resident of the people’s White House, few in America cared what color, race or religion anyone was… Since the 2008 election, the word “racism” has been exploited as a political tool to silence any and all voices of dissent.

Tea Party, 912 and Town Hall folks, largely made up of aging American taxpayers, most of them white of course, have been painted by the Obama administration and his lame stream press as “racists” and “potential” terrorists.

Yet every available film clip demonstrating any form of thuggery or violence shows Black, Mexican or Muslim Obama supporters burning the streets, trashing businesses and private property, intimidating voters, threatening citizens or actually beating up anyone daring to disagree in public.

An all out race war is being ignited by the very people who claim to want a color blind society of equality and the central front is Arizona. This is Obama’s “citizen army.”

People, who believe that the real American military will use force to put down citizen resisters of this administration, do not know their soldiers very well. Obama must have another army in order to put down decent American citizens opposed to communism in America.

Obama’s “citizen army” is made up of Democratic Socialists, Black Panthers, illegal immigrants from Mexico and Jihadists. They are all racially charged to attack decent American citizens, more so by the hour.

Every act of opposition to Obammunism has already been established an act of “racism” and Obama’s army is ready to pounce… We are already seeing it happen is pockets around the country.


Instead of using federal powers to uphold laws protecting our nation’s borders, the Obama administration has chosen to use the full weight of the federal government to attack the state of Arizona for attempting to legally enforce standing immigration laws.

This is consistent with Team Obama’s heavy-handed dictatorial tyranny over the states and the people, which has manifest in several full frontal assaults on both state and individual rights. But there is much more to it than meets the eye for most American citizens.

It is all part of a grand plan for leftist political domination…

BEN STEIN FIGURED BARRACK OBAMA OUT

Why was President Barack Obama in such a hurry to get his socialized medicine bill passed? Because he and his cunning circle realize some basic truths:
...
The American people in their unimaginable kindness and trust voted for a pig in a poke in 2008. (Pig in a poke means: an offering or deal that is foolishly accepted without being examined first. A poke means sack.)

They wanted so much to believe Barack Obama was somehow better and different from other ultra-leftists that they simply took him on faith.

They ignored his anti-white writings in his books.

They ignored his quiet acceptance of hysterical anti-American diatribes by his minister, Jeremiah Wright.

They ignored his refusal to explain years at a time of his life as a student.

They ignored his ultra-left record as a "community organizer," Illinois state legislator, and Senator.

The American people ignored his total zero of an academic record as a student and teacher, his complete lack of scholarship when he was being touted as a scholar.

Now, the American people are starting to wake up to the truth. Barack Obama is a super likeable super leftist, and not a fan of this country.

The American people have already awakened to the truth that the stimulus bill -- a great idea in theory -- was really an immense bribe to Democrat interest groups, and in no way helped all Americans.

The American people already know that Mr. Obama's plan to lower health costs while expanding coverage and bureaucracy is a myth, a promise of something that never was and never can be -- "a bureaucracy lowering costs in a free society." Either the costs go up, or the free society goes away...an historical truth.

These are perilous times. Mrs. Hillary Clinton, our Secretary of State, has given Iran the go-ahead to have nuclear weapons, an unqualified betrayal of the nation. Now, we face a devastating loss of freedom at home in healthcare. It will be joined by controls on our lives to "protect us" from global warming, itself largely a fraud, if believed to be caused by man. She has also signed on to a Small Firearms Treaty at the U.N.

This is a back door gun control move. If this is approved by the Senate and a 2nd Amendment majority doesn't exist in the Senate now, It will supersede all U.S. Law and the 2nd Amendment. All citizen possession will be eliminated through confiscation. Just Like Great Britain and Australia.

Mr. Obama knows Americans are getting wise and will stop him if he delays at all in taking away our freedoms. There is his urgency and our opportunity. Once freedom is lost, America is lost. Wake up, beloved America ...

Ben Stein is a writer, economist, and lawyer. He writes "Ben Stein's Diary," for every issue of The American Spectator.

Note: You must, as an American, FORWARD this, or you will wake up one morning and your freedoms will be GONE...No longer there!

BLAME IT ON BUSH

The day the democrats took over was not January 22nd 2009, it was
actually January 3rd 2007 the day the Democrats took over the House of
Representatives and the Senate, at the very start of the 110th
Congress.

The Democrat Party controlled a majority in both chambers for the
first time since the end of the 103rd Congress in 1995.

For those who are listening to the liberals propagating the fallacy
that everything is "Bush's Fault", think about this:

January 3rd, 2007 was the day the Democrats took over the Senate and
the Congress. At the time:

The DOW Jones closed at 12,621.77

The GDP for the previous quarter was 3.5%

The Unemployment rate was 4.6%

George Bush's Economic policies SET A RECORD of 52 STRAIGHT MONTHS of JOB GROWTH

Remember the day...

January 3rd, 2007 was the day that Barney Frank took over the House
Financial Services Committee and Chris Dodd took over the Senate
Banking Committee.

The economic meltdown that happened 15 months later was in what part
of the economy?

BANKING AND FINANCIAL SERVICES!

Unemployment... to this CRISIS by (among MANY other things) dumping
5-6 TRILLION Dollars of toxic loans on the economy from YOUR Fannie
Mae and Freddie Mac FIASCOES!

Bush asked Congress 17 TIMES to stop Fannie & Freddie - starting in
2001 because it was financially risky for the US economy.

And who took the THIRD highest pay-off from Fannie Mae AND Freddie Mac? OBAMA

And who fought against reform of Fannie and Freddie?

OBAMA and the Democrat Congress

So when someone tries to blame Bush..

REMEMBER JANUARY 3rd, 2007.... THE DAY THE DEMOCRATS TOOK OVER!"

Budgets do not come from the White House. They come from Congress and
the party that controlled Congress since January 2007 is the Democrat
Party.

Furthermore, the Democrats controlled the budget process for 2008 &
2009 as well as 2010 &2011.

In that first year, they had to contend with George Bush, which caused
them to compromise on spending, when Bush somewhat belatedly got tough
on spending increases.

For 2009 though, Nancy Pelosi & Harry Reid bypassed George Bush
entirely, passing continuing resolutions to keep government running
until Barack Obama could take office. At that time, they passed a
massive omnibus spending bill to complete the 2009 budgets.

And where was Barack Obama during this time? He was a member of that
very Congress that passed all of these massive spending bills, and he
signed the omnibus bill as President to complete 2009.

If the Democrats inherited any deficit, it was the 2007 deficit, the
last of the Republican budgets. That deficit was the lowest in five
years, and the fourth straight decline in deficit spending. After
that, Democrats in Congress took control of spending, and that
includes Barack Obama, who voted for the budgets.

If Obama inherited anything, he inherited it from himself. In a
nutshell, what Obama is saying is I inherited a deficit that I voted
for starting Jan. 2, 2007 and then I voted to expand that deficit
four-fold since January 22, 2009.

There is no way this will be widely publicized, unless each of us sends it on!


h/t BK Alpert, FB member

WALL STREET JOURNAL SIZES UP OBAMA

                    Wall Street Journal Sizes Up Obama                    

A "deadly" article regarding Obama, at the Wall  Street Journal, which today is the most widely circulated newspaper  in America.

     Article from the Wall Street Journal - by Alan   Caruba:

                      "I have this theory about Barack Obama. I think

he's led a kind of make-believe life in which money was provided and
doors were opened because at some point early on somebody or some
group (George Soros anybody?) took a look at this tall, good looking,
half-white, half-black, young man with an exotic African/Muslim name
and concluded he could be guided toward a life in politics where his
facile speaking skills could even put him in the White House.

                     In a very real way, he has been a young man in a

very big hurry. Who else do you know has written two memoirs before
the age of 45? "Dreams of My Father" was published in 1995 when he
was only 34 years old. The "Audacity of Hope" followed in 2006. If,
indeed, he did write them himself. There are some who think that his
mentor and friend, Bill Ayers, a man who calls himself a "communist
with a small 'c'" was the real author.
 

                     His political skills consisted of rarely voting
on anything that might be deemed controversial. He went from a
legislator in the Illinois legislature to the Senator from that state
because he had the good fortune of having Mayor Daley's formidable
political machine at his disposal.

                     He was in the U.S. Senate so briefly that his bid
for the presidency was either an act of astonishing self-confidence
or part of some greater game plan that had been determined before he
first stepped foot in the Capital. How, many must wonder, was he
selected to be a 2004 keynote speaker at the Democrat convention that
nominated John Kerry when virtually no one had ever even heard of him
before?

                     He outmaneuvered Hillary Clinton in primaries. He
took Iowa by storm. A charming young man, an anomaly in the state
with a very small black population, he oozed "cool" in a place where
agriculture was the antithesis of cool. He dazzled the locals. And he
had an army of volunteers drawn to a charisma that hid any real
substance.

                     And then he had the great good fortune of having
the Republicans select one of the most inept candidates for the
presidency since Bob Dole. And then John McCain did something crazy.

He picked Sarah Palin, an unknown female governor from the very
distant state of Alaska. It was a ticket that was reminiscent of
1984's Walter Mondale and Geraldine Ferraro and they went down to
defeat.

                     The mainstream political media fell in love with
him. It was a schoolgirl crush with febrile commentators like Chris
Mathews swooning then and now over the man. The venom directed
against McCain and, in particular, Palin, was extraordinary.

                    Now, 3 full years into his presidency, all of
those gilded years leading up to the White House have left him
unprepared to be President. Left to his own instincts, he has a
talent for saying the wrong thing at the wrong time. It swiftly
became a joke that he could not deliver even the briefest of
statements without the ever-present Tele-Prompters.

                     Far worse, however, is his capacity to want to
"wish away" some terrible realities, not the least of which is the
Islamist intention to destroy America and enslave the West. Any
student of history knows how swiftly Islam initially spread. It
knocked on the doors of Europe, having gained a foothold in Spain.

                     The great crowds that greeted him at home or on
his campaign "world tour" were no substitute for having even the
slightest grasp of history and the reality of a world filled with
really bad people with really bad intentions.

                     Oddly and perhaps even inevitably, his political
experience, a cakewalk, has positioned him to destroy the Democrat
Party's hold on power in Congress because in the end it was never
about the Party. It was always about his communist ideology, learned
at an early age from family, mentors, college professors, and extreme
leftist friends and colleagues.

                     Obama is a man who could deliver a snap judgment
about a Boston police officer who arrested an "obstreperous" Harvard
professor-friend, but would warn Americans against "jumping to
conclusions" about a mass murderer at Fort Hood who shouted "Allahu
Akbar." The absurdity of that was lost on no one. He has since
compounded this by calling the Christmas bomber "an isolated
extremist" only to have to admit a day or two later that he was part
of an al Qaeda plot.

                     He is a man who could strive to close down our
detention facility at Guantanamo even though those released were
known to have returned to the battlefield against America. He could
even instruct his Attorney General to afford the perpetrator of 9/11
a civil trial when no one else would ever even consider such an
obscenity. And he is a man who could wait three days before having
anything to say about the perpetrator of yet another terrorist attack
on Americans and then have to elaborate on his remarks the following
day because his first statement was so lame.

                     The pattern repeats itself. He either blames any
problem on the Bush administration or he naively seeks to wish away
the truth.

                     Knock, knock. Anyone home? Anyone there? Barack
Obama exists only as the sock puppet of his handlers, of the people
who have maneuvered and manufactured this pathetic individual's life.

                     When anyone else would quickly and easily produce
a birth certificate, this man spent over a million dollars to deny
access to his. Most other documents, the paper trail we all leave in
our wake, have been sequestered from review. He has lived a
make-believe life whose true facts remain hidden.

                    We laugh at the ventriloquist's dummy, but what
do you do when the dummy is President of the United States.
                    We the people are coming!.

STOP TRASHING OBAMA

 

Quit being a Dem. or Rep. and just be a proud American citizen. Do your homework

An impressive list of accomplishments:

First President to apply for college aid as a foreign student, then deny he was a foreigner.

First President to have a social security number from a state he has never lived in.

First President to preside over a cut to the credit-rating of the United States

First President to violate the War Powers Act. .

First President to be held in contempt of court for illegally obstructing oil drilling in the Gulf of Mexico .

First President to defy a Federal Judge's court order to cease implementing the Health Care Reform Law..

First President to require all Americans to purchase a product from a third party.

First President to spend a trillion dollars on 'shovel-ready' jobs when there was no such thing as 'shovel-ready' jobs.

First President to abrogate bankruptcy law to turn over control of companies to his union supporters.

First President to by-pass Congress and implement the Dream Act through executive fiat.

First President to order a secret amnesty program that stopped the deportation of illegal immigrants across the U..S.,
Including those with criminal convictions.

First President to demand a company hand-over $20 billion to one of his political appointees.

First President to terminate America 's ability to put a man in space.

First President to have a law signed by an auto-pen without being present.

First President to arbitrarily declare an existing law unconstitutional and refuse to enforce it.

First President to threaten insurance companies if they publicly spoke-out on the reasons for their rate increases.

First President to tell a major manufacturing company in which state it is allowed to locate a factory.

First President to file lawsuits against the states he swore an oath to protect (AZ, WI, OH, IN).

First President to withdraw an existing coal permit that had been properly issued years ago.

First President to fire an inspector general of Ameri-Corps for catching one of his friends in a corruption case.

First President to appoint 45 czars to replace elected officials in his office. .

First President to golf 73 separate times in his first two and a half years in office, 90 to date.

First President to hide his medical, educational and travel records.

First President to win a Nobel Peace Prize for doing NOTHING to earn it.

First President to go on multiple global 'apology tours'.

First President to go on 17 lavish vacations, including date nights and Wednesday evening White House parties for his friends paid for by the taxpayer.

First President to have 22 personal servants (taxpayer funded) for his wife.

First President to keep a dog trainer on retainer for $102,000 a year at taxpayer expense.

First President to repeat the Holy Quran tells us the early morning call of the Azan (Islamic call to worship) is the most beautiful sound on earth.

First President to take a 17 day vacation.

How is this hope and change working out for you?

WHAT OBAMA'S RE-ELECTION WOULD COST YOU

http://youtu.be/-wIfI2whjiM

THE TRUTH ABOUT ACA OR ALSO CALLED OBAMACARE

How many do you think have really read the entire 2000 plus pages of the healthcare bill?  I guess most Congress people have not bothered.  Most of us really don't know what is all hidden in that horrible bill, but thankfully one man has read it, and he is a constitutional lawyer.  Read here what he had to say.

The Truth About the Health Care Bills - 

Michael Connelly, Ret. Constitutional Attorney

Well, I have done it !  I have read the entire text of proposed House Bill 3200: The Affordable Health Care Choices Act of 2009. I studied it with particular emphasis from my area of expertise, constitutional law. I was frankly concerned that parts of the proposed law that were being discussed might be unconstitutional. What I found was far worse than what I had heard or expected. 

To begin with, much of what has been said about the law and its implications is in fact true, despite what the Democrats and the media are saying. The law does provide for rationing of health care, particularly where senior citizens and other classes of citizens are involved, free health care for illegal immigrants, free abortion services, and probably forced participation in abortions by members of the medical profession. 

The Bill will also eventually force private insurance companies out of business, and put everyone into a government run system. All decisions about personal health care will ultimately be made by federal bureaucrats, and most of them will not be health care professionals. Hospital admissions, payments to physicians, and allocations of necessary medical devices will be strictly controlled by the government. 

However, as scary as all of that is, it just scratches the surface. In fact, I have concluded that this legislation really has no intention of providing affordable health care choices. Instead it is a convenient cover for the most massive transfer of power to the Executive Branch of government that has ever occurred, or even been contemplated If this law or a similar one is adopted, major portions of the Constitution of the United States will effectively have been destroyed. 

The first thing to go will be the masterfully crafted balance of power between the Executive, Legislative, and Judicial branches of the U.S. Government. The Congress will be transferring to the Obama Administration authority in a number of different areas over the lives of the American people, and the businesses they own. 

The irony is that the Congress doesn't have any authority to legislate in most of those areas to begin with! I defy anyone to read the text of the U.S. Constitution and find any authority granted to the members of Congress to regulate health care. 

This legislation also provides for access, by the appointees of the Obama administration, of all of your personal healthcare direct violation of the specific provisions of the 4th Amendment to the Constitution information, your personal financial information, and the information of your employer, physician, and hospital. All of this is a protecting against unreasonable searches and seizures. You can also forget about the right to privacy. That will have been legislated into oblivion regardless of what the 3rd and 4th Amendments may provide... 

If you decide not to have healthcare insurance, or if you have private insurance that is not deemed acceptable to the Health Choices Administrator appointed by Obama, there will be a tax imposed on you. It is called a tax instead of a fine because of the intent to avoid application of the due process clause of the 5th Amendment. However, that doesn't work because since there is nothing in the law that allows you to contest or appeal the imposition of the tax, it is definitely depriving someone of property without the due process of law.

So, there are three of those pesky amendments that the far left hate so much, out the original ten in the Bill of Rights, that are effectively nullified by this law It doesn't stop there though. 

The 9th Amendment that provides: The enumeration in the Constitution, of certain rights, shall not be construed to deny or disparage others retained by the people;

The 10th Amendment states: The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are preserved to the States respectively, or to the people. Under the provisions of this piece of Congressional handiwork neither the people nor the states are going to have any rights or powers at all in many areas that once were theirs to control. 

I could write many more pages about this legislation, but I think you get the idea. This is not about health care; it is about seizing power and limiting rights... Article 6 of the Constitution requires the members of both houses of Congress to "be bound by oath or affirmation to support the Constitution." If I was a member of Congress I would not be able to vote for this legislation or anything like it, without feeling I was violating that sacred oath or affirmation. If I voted for it anyway, I would hope the American people would hold me accountable.

For those who might doubt the nature of this threat, I suggest they consult the source, the US Constitution, and Bill of Rights. There you can see exactly what we are about to have taken from us. 

Michael Connelly

Retired attorney,

Constitutional Law Instructor

Carrollton , Texas

AFTER HAVING READ THIS, PLEASE FORWARD.... 

If you don't care about our Constitution, or your rights under it, just do nothing. 

WE MUST HOLD CONGRESS ACCOUNTABLE THIS COMING ELECTION.                     

  

This is why must also defeat Obama in November and bring in a guy that can turn this ship around.  I believe in Mitt Romney in spite of all the liberal attacks and lies.  

HOLD ON TO YOUR CHECKBOOKS, THESE ARE THE TAXES COMING YOUR WAY

Below are 20 of the taxes that are currently in the ObamaCare (TAX) that will hit American citizens.  Beside each one is the mandated Bill and page # if you so choose to check it out.  Some taxes were imposed in 2010, other taxes progressively imposed as noted below.

HOW MANY OF THESE TAXES WILL AFFECT YOU ??

Obama Sees Middle Class Tax Increase as a Victory

Posted 06/29/2012 | In The News

7

The Largest Tax Hike in US History has just been upheld by the Supreme Court of the United States and President Obama sees this assault on the middle class as a victory.  The already unpopular 2010 health care reform law has been converted by the court into a $1.76 trillion tax increase funded by escalating taxes to be paid  the vast majority of taxpayers. The high courts ruling leaves in place 20 tax increases in the health-care law, of those, 12 tax hikes would affect families earning  less than $250,000 per year, including a Cadillac tax on  high-cost insurance plans, a tax on insurance providers, and an excise tax on medical device manufacturers. By formally converting Obamacare into Obamatax, the court allows Obama to raise taxes on the middle-class.

The decision is a distressing blow to taxpayers and represents the single largest tax increase on young people in the nation's history. When it takes full effect, the Internal Revenue Service will have immense new power and authority to persecute and prosecute a whole new group of taxpayers.

If the law takes full effect, it will devastate small businesses and destroy any chance for a sustainable economic recovery. It will add trillions of dollars to the national debt and push the country toward bankruptcy even faster than current projections. Any individual who believes that this decision must be overturned must do everything possible to undo the damage that has been done, especially at the ballot box on November 6.

“Obamacare law contains 20 new or higher taxes on American families and small businesses"

WASHINGTON, DC  Obamacare contains 20 new or higher taxes on American families and small businesses. Arranged by their respective effective dates, below is the total list of all $500 billion-plus in tax hikes (over the next ten years) in Obamacare, where to find them in the bill, and how much your taxes are scheduled to go up as of today:

Taxes that took effect in 2010:

1. Excise Tax on Charitable Hospitals (Min$/immediate): $50,000 per hospital if they fail to meet new “community health assessment needs, financial assistance, and billing and collection rules set by HHS. Bill: PPACA; Page: 1,961-1,971

2. Codification of the economic substance doctrine (Tax hike of $4.5 billion).  This provisionallows the IRS to disallow completely-legal tax deductions and other legal tax-minimizing plans just because the IRS deems that the action lacks substance and is merely intended to reduce taxes owed.Bill: Reconciliation Act; Page: 108-113

3. Black liquorâ tax hike (Tax hike of $23.6 billion).  This is a tax increase on a type of bio-fuel.Bill: Reconciliation Act; Page: 105

4. Tax on Innovator Drug Companies ($22.2 bil/Jan 2010): $2.3 billion annual tax on the industry imposed relative to share of sales made that year. Bill: PPACA; Page: 1,971-1,980

5. Blue Cross/Blue Shield Tax Hike ($0.4 bil/Jan 2010): The special tax deduction in current law for Blue Cross/Blue Shield companies would only be allowed if 85 percent or more of premium revenues are spent on clinical services. Bill: PPACA; Page: 2,004

6. Tax on Indoor Tanning Services ($2.7 billion/July 1, 2010): New 10 percent excise tax on Americans using indoor tanning salons. Bill: PPACA; Page: 2,397-2,399

7. Medicine Cabinet Tax ($5 bil/Jan 2011): Americans no longer able to use health savings account (HSA), flexible spending account (FSA), or health reimbursement (HRA) pre-tax dollars to purchase non- prescription, over-the-counter medicines (except insulin). Bill: PPACA; Page: 1,957-1,959

8. HSA Withdrawal Tax Hike ($1.4 bil/Jan 2011): Increases additional tax on non-medical early withdrawals from an HSA from 10 to 20 percent, disadvantaging them relative to IRAs and other tax- advantaged accounts, which remain at 10 percent. Bill: PPACA; Page: 1,959

Tax that took effect in 2012

9. Employer Reporting of Insurance on W-2 (Min$/Jan 2012): Preamble to taxing health benefits on individual tax returns. Bill: PPACA; Page: 1,957

Taxes that take effect in 2013

10. Surtax on Investment Income ($123 billion/Jan. 2013): Creation of a new, 3.8 percent surtax on investment income earned in households making at least $250,000 ($200,000 single).  This would result in the following top tax rates on investment income: Bill: Reconciliation Act; Page: 87-93

	Capital Gains	Dividends	Other*
2012	15%	15%	35%
2013+	23.8%	43.4%	43.4%

*Other unearned income includes (for surtax purposes) gross income from interest, annuities, royalties, net rents,

and passive income in partnerships and Subchapter-S corporations. It does not include municipal bond interest or life insurance proceeds, since those do not add to gross income. It does not include active trade or business income, fair market value sales of ownership in pass-through entities, or distributions from retirement plans.  The 3.8% surtax does not apply to non-resident aliens.

11. Hike in Medicare Payroll Tax ($86.8 bil/Jan 2013): Current law and changes:

	First $200,000 ($250,000 Married) Employer/Employee	All Remaining WagesEmployer/Employee
Current Law	1.45%/1.45%2.9% self-employed	1.45%/1.45%2.9% self-employed
Obamacare Tax Hike	1.45%/1.45%2.9% self-employed	1.45%/2.35%3.8% self-employed

Bill: PPACA, Reconciliation Act; Page: 2000-2003; 87-93

12. Tax on Medical Device Manufacturers ($20 bil/Jan 2013): Medical device manufacturers employ 360,000 people in 6000 plants across the country. This law imposes a new 2.3% excise tax.Exempts items retailing for <$100. Bill: PPACA; Page: 1,980-1,986

  13. Raise Haircut for Medical Itemized Deduction from 7.5% to 10% of AGI ($15.2 bil/Jan 2013): Currently, those facing high medical expenses are allowed a deduction for medical expenses to the extent that those expenses exceed 7.5 percent of adjusted gross income (AGI). The new provisionimposes a threshold of 10 percent of AGI. Waived for 65+ taxpayers in 2013-2016 only. Bill: PPACA; Page: 1,994-1,995

14. Flexible Spending Account Cap Special Needs Kids Tax ($13 bil/Jan 2013): Imposes cap on FSAs of $2500 (now unlimited). Indexed to inflation after 2013. There is one group of FSA owners for whom this new cap will be particularly cruel and onerous: parents of special needs children. There are thousands of families with special needs children in the United States, and many of them use FSAs to pay for special needs education. Tuition rates at one leading school that teaches special needs children in Washington, D.C. (National Child Research Center) can easily exceed $14,000 per year. Under tax rules, FSA dollars can be used to pay for this type of special needs education. Bill: PPACA; Page: 2,388-2,389

15. Elimination of tax deduction for employer-provided retirement Rx drug coverage in coordination with Medicare Part D ($4.5 bil/Jan 2013) Bill: PPACA; Page: 1,994

16. $500,000 Annual Executive Compensation Limit for Health Insurance Executives ($0.6 bil/Jan 2013). Bill: PPACA; Page: 1,995-2,000

Taxes that take effect in 2014

17. Individual Mandate Excise Tax (Jan 2014): Starting in 2014, anyone not buying “qualifyingâ€� health

insurance must pay an income surtax according to the higher of the following

	1 Adult	2 Adults	3+ Adults
2014	1% AGI/$95	1% AGI/$190	1% AGI/$285
2015	2% AGI/$325	2% AGI/$650	2% AGI/$975
2016 +	2.5% AGI/$695	2.5% AGI/$1390	2.5% AGI/$2085

Exemptions for religious objectors, undocumented immigrants, prisoners, those earning less than the poverty line, members of Indian tribes, and hardship cases (determined by HHS). Bill: PPACA; Page: 317-337

18. Employer Mandate Tax (Jan 2014): If an employer does not offer health coverage, and at least one employee qualifies for a health tax credit, the employer must pay an additional non-deductible tax of $2000 for all full-time employees. Applies to all employers with 50 or more employees. If any employee actually receives coverage through the exchange, the penalty on the employer for that employee rises to $3000. If the employer requires a waiting period to enroll in coverage of 30-60 days, there is a $400 tax per employee ($600 if the period is 60 days or longer). Bill: PPACA; Page: 345-346

Combined score of individual and employer mandate tax penalty: $65 billion/10 years

19. Tax on Health Insurers ($60.1 bil/Jan 2014): Annual tax on the industry imposed relative to health insurance premiums collected that year. Phases in gradually until 2018.  Fully-imposed on firms with $50 million in profits. Bill: PPACA; Page: 1,986-1,993

Taxes that take effect in 2018

20. Excise Tax on Comprehensive Health Insurance Plans ($32 bil/Jan 2018): Starting in 2018,new 40 percent excise tax on "Cadillac"� health insurance plans ($10,200 single/$27,500 family).  Higher threshold ($11,500 single/$29,450 family) for early retirees and high-risk professions. CPI +1 percentage point indexed. Bill: PPACA; Page: 1,941-1,956