New Taxes 
In all the bill will generate $409.2
billion in new taxes and $69 billion in penalties and fees.
Individuals earning more than $200,000 and couples who make more than $250,000 in 2013 will pay for most of the burden. These costs include:
1. 3.8% tax on investment income such as capital gains, dividends, interest.
2. Medicare tax increase from 1.45% to 2.35%
If the senate follows through starting in 2018 a 40% excise tax will be imposed on high-value employer-provided insurance coverage valued over $10,200 for individuals or $27,500 for couples.
Flex spending account changes
The legislation places a $2,500 limit on what can be contributed to employer-sponsored flexible spending accounts.
...more taxes and fees
10% excise tax on indoor tanning services
2.3% tax on medical devices starting in 2013
$2.5 billion in fees charged to drug makers in 2011 rising to $3 billion in subsequent years
$8 billion in fees from the insurance industry starting in 2014
Fines for not having insurance start in 2014 and rise to the greater of $695 or 2.5% of taxable income in 2016.
Employers with 50 or more workers must pay a fine of $2,000 per employee if they do not provide health coverage.
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