- $201 billion in new taxes on high-premium health care plans.
- $83 billion in new taxes paid by workers who will receive less employer-sponsored coverage or lose that coverage altogether but will be compensated with higher wages or monetary benefits, which are taxable.
- $23 billion in penalty fees paid by employers who do not comply with the federal insurance mandate.
- $4 billion in penalty fees paid by individuals who don't have health insurance.
- $16 billion in new income and Medicare payroll tax revenue due to changes in Medicare.
- $180 billion in other tax revenues items calculated by the non-partisan Joint Committee on Taxation (JCT).
According to the JCT, this $180 billion in new taxes would include: A new tax on prescription drug makers that would account for $22.2 billion over 10 years; a new tax on medical device manufacturers that would bring in $38.6 billion; and a new annual tax on insurance companies would net the government $60.4 billion.
Also, a provision that raises the threshold at which medical expenses become tax deductible, from 7.5 percent of income to 10 percent of income, would reportedly yield the government $15.2 billion in new revenue from sick and disabled Americans with high out-of-pocket medical costs.
It would also include $5.4 billion derived from changing the definition of a deductible medical expense for health savings accounts; $14.6 billion from limiting to $2,500 the tax-deductible amount in flexible spending arrangements between employers and employees; $17.1 billion in revenue from expanded requirements (and potential penalties) on corporate reporting of taxable payments to other parties; and $5.4 billion from sponsors of Medicare Part D plans who are no longer able to deduct subsidies paid by the government to those plans.