“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.”