“A newly unveiled component of President Obama’s healthcare law forcing insurers to pay annual fees is sowing angst in state capitols, where officials view the provision as a $15 billion tax that could disrupt Medicaid programs and other services. The health insurance providers fee, included in the healthcare reform law over the objections of congressional Republicans, is designed to raise tens of billions of dollars in the coming years.”

“In some cases we’ve heard about, a local McDonalds has hired employees to operate the cash register or flip burgers for 20 hours a week and then the workers head to the nearby Burger King BKW -2.82% or Wendy’s to log another 20 hours. Other employees take the opposite shifts. Welcome to the strange new world of small-business hiring under ObamaCare.”

“A bipartisan group of 180 House members — consisting of about 40 percent of the House — has reintroduced a bill to end the 2.3 percent tax on medical devices that was imposed under President Obama’s healthcare law.”

“A willow, not an oak. So said conservatives of Chief Justice John Roberts when he rescued the Affordable Care Act (ACA) — a.k.a. Obamacare — from being found unconstitutional. But the manner in which he did this may have made the ACA unworkable, thereby putting it on a path to ultimate extinction.”

“Republicans never got their chance to chop down President Barack Obama’s health care law, but that doesn’t mean it’s safe from the clippers as Congress looks for solutions for tough fiscal times. The Affordable Care Act brings in a lot of new taxes and savings, but it also dishes out as much as $1.7 trillion in new spending over the next decade — money that looks awfully tempting to lawmakers scrounging around for ways to fund other projects or pay down the deficit.”

“Unfortunately, Obama is pushing the code in the opposite direction. Not only has he managed to get rates increased as part of his “fiscal cliff” deal, his health reform law will add vast new layers of tax complexity. For example, ObamaCare adds a new refundable tax credit to offset the cost of insurance that will not only be a nightmare to administer, but will also narrow the tax base still further by kicking 8 million off the tax rolls. The law gums up the code with new breaks for small businesses, health care investments, adoptions and so on. And it forces the IRS to figure out who gets penalized for not buying insurance and how much they owe.”

“But the company now faces a new problem because of the Obama health law. Automation Systems Inc. has expanded to include 37 employees today, and Schanstra says he wants to hire more — maybe as many as 200 or 300 in the next 10 to 15 years. But once the business crosses the 50-employee threshold, it will have to pay $40,000 in penalties, plus $2,000 for each additional employee. That’s because of the so-called employer mandate, a fee imposed on businesses that get too big without providing health care the federal government deems acceptable.”

“Can’t get enough of Obamacare’s individual mandate? Get ready for ‘mandate plus.’ … They want more incentives — such as a late enrollment fee — to get healthy people to sign up quickly… The states could impose some of these incentives, too, and they could become a future lobbying battleground. But right now, the insurers are focused on persuading the Department of Health and Human Services to add them on its own.”

“The third wave of ObamaCare taxes began on January 1, the latest blitz before the tsunami of changes from the health overhaul law hit in 2014. These new and higher taxes are being levied to partially pay for ObamaCare’s massive new subsidies for private health insurance and expansion of Medicaid.”

“For more than a year, politicians have been fighting over whether to raise taxes on high-income people. They rarely mention that affluent Americans will soon be hit with new taxes adopted as part of the 2010 health care law. The new levies, which take effect in January, include an increase in the payroll tax on wages and a tax on investment income, including interest, dividends and capital gains. The Obama administration proposed rules to enforce both last week.”