The New York Times this morning points out what I've been saying for months: a tax on health care benefits will wind up taxing "Chevy" plans -- those sold to small businesses, in areas with high health care costs through no fault of the beneficiaries, or any plan with a disproportionate share of older and sicker workers. At the risk of breaking my arm to pat myself on the back, please see my analyses at:

A Tax on Benefits -- A Lose-Lose Proposition

The Myth of the Cadillac Plan

And if you're interested in an alternative tax idea that would not just provide for the uninsured, but provide for Medicare's long-term requirements, see:

A Tale of Two Taxes