"There is ... a litany of other taxes, penalties and fees introduced in the ACA ... [that] could legitimately be brought to bear by Republicans in addressing the fiscal cliff problem ... inasmuch as they, like the Medicare taxes, have been designed to hit high bracket businesses and individuals, by reason of being (i) targeted at big businesses (viz., medical device makers, pharmaceutical manufacturers, and health insurance companies), or (ii) drafted with specific thresholds based on size of business payrolls or on individuals' income levels, as regards health insurance or self-insurance mandates imposed on businesses, or relating to insurance that individuals must purchase for themselves or their families, or (iii) imposed on the purchase of a specific luxury health item colloquially called a 'Cadillac insurance plan.'"

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