The American Spectator

home
ADVERTISEMENT
Print Email
Text Size

The Spectacle Blog

The revised health care bill introduced by Senate Majority leader Harry Reid includes a new 10 percent tax on indoor tanning services.

According to the manager's amendment reflecting Reid's final changes (see pages 373-74 of the PDF):

‘‘IN GENERAL.—The term ‘indoor tanning service’ means a service employing any electronic product designed to incorporate 1 or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning."

The tax will be collected by the tanning salon owner, who will have to pass along a quartetly payment to the Secretary of Health and Human Services.

Insert your own jokes.

View all comments (24) | Leave a comment

Pingback| 12.19.09 @ 11:17AM

Twitter Trackbacks for The American Spectator : AmSpecBlog : Health Care Bill to Tax links to this page. Here’s an excerpt:

…Blog or Web Site. WordPress  Web Sites 2 Shortened Links Linking to the spectator.org page http://bit.ly/57LkDj info http://bit.ly/8mRYkO info   4 tweets tweet The American Spectator : AmSpecBlog : Health Care Bill to Tax Indoor Tanning spectator.org/blog/2009/12/19/health-care-bill-to-tax-indoor – view page – cached The revised health care bill introduced by Senate Majority leader Harry…

Pingback| 12.19.09 @ 12:13PM

Musculoskeletal Disorders And Back Pain | Music Articles Blog links to this page. Here’s an excerpt:

…to Avoid Back Pain Related posts on body What Does Your Body language Say About You To Women? Fitness Slogan for Women | Body Shaping for Women Related posts on Health The American Spectator : AmSpecBlog : Health Care Bill to Tax … What's In Health Care Proposals For 5 Americans :: wpblog Harley Davidson's long history with the police. Loud Pipes Save Lives! Up-coming and ongoing events in and…

Pingback| 12.19.09 @ 12:25PM

Home Energy Audit Helps Lower Your Energy Bill | myefficientplanet.com links to this page. Here’s an excerpt:

…… 2009 DHS CFO Awards for Excellence but no Clean Financial Audit … Casino gambling bonus » Blog Archive » Communication campaign … Related posts on Bill The American Spectator : AmSpecBlog : Health Care Bill to Tax … Majority in Iceland want to reject Icesave bill | IceNews – Daily News Share and Enjoy: Words Used to Find This Page: Previous Entry: How to buy a refrigerator, and…

Sean| 12.19.09 @ 1:32PM

Some more unconstitutional taxes.

Pingback| 12.19.09 @ 2:15PM

About tax indoor tanning, surgery tax, health care bill, senate health bill | Find me links to this page. Here’s an excerpt:

…includes a new 10 percent tax on indoor tanning services. ”IN GENERAL.—The term ‘indoor tanning service’ means a service employing any … Read Original Story: Health Care Bill to Tax Indoor Tanning – American Spectator (blog) To all of those who want the public option or single-payer government-run health insurance I must inform you what you’re getting into as I don’t…

Pingback| 12.19.09 @ 2:45PM

Super Easy Exercise For Cellulite Reduction | Natural Beauty Skin Care | My Cellulite links to this page. Here’s an excerpt:

…(automatically generated) Related posts on Beauty Discover the Beauty of Pattaya gem-high-grade Aka beauty-cosmetic-equipments Ebay Fake Flash … Related posts on Care The American Spectator : AmSpecBlog : Health Care Bill to Tax … Senate Dems Get 60 Votes For Health Care Reform | Oliver Willis Senate: The Deal Looks Done on Health Care – Swampland – TIME.com Related posts on Cellulite Dry…

Pingback| 12.19.09 @ 2:52PM

The American Spectator : AmSpecBlog : Health Care Bill to Tax … | 7Tan.com Lotions Bl links to this page. Here’s an excerpt:

…page http://bit.ly/57LkDj info http://bit.ly/8mRYkO info 4 tweets tweet The American Spectator : AmSpecBlog : Health Care Bill to Tax Indoor Tanning … Continued here: The American Spectator : AmSpecBlog : Health Care Bill to Tax … Related Post Sunless Tanning Guide: Makeover and Beauty Tips Senate Bill Removes 'Botax,' Adds Tanning Tax - Washington Wire - WSJ 10% Tax On Tanning Beds! |…

Pingback| 12.19.09 @ 6:31PM

About senate health bill, tanning tax, surgery tax | Find me About links to this page. Here’s an excerpt:

…includes a new 10 percent tax on indoor tanning services. ”IN GENERAL.—The term ‘indoor tanning service’ means a service employing any … Read Original Story: Health Care Bill to Tax Indoor Tanning – American Spectator (blog) Dec. 19 (Bloomberg) — The US Senate’s health-care overhaul plan would almost double a proposed increase in Medicare payroll taxes for high-earners…

Pingback| 12.19.09 @ 7:46PM

The American Spectator : AmSpecBlog : Health Care Bill to Tax … American Me links to this page. Here’s an excerpt:

…Care Bill to Tax … What’s In Health Care Proposals For 5 Americans :: wpblog Harley Davidson’s long history with the … Read more from the original source:  The American Spectator : AmSpecBlog : Health Care Bill to Tax … By admin | category: american, american health | tags: fitness-slogan, harley, harley-davidson, long-history, proposals, shaping, slogan, spectator, women, women-related |…

Pingback| 12.19.09 @ 11:39PM

The American Spectator : AmSpecBlog : Health Care Bill to Tax … | Drakz News Station links to this page. Here’s an excerpt:

…in Iceland want to reject Icesave bill | IceNews – Daily News Share and Enjoy: Words Used to Find This Page: Previous Entry: How to buy a … Here is the original post: The American Spectator : AmSpecBlog : Health Care Bill to Tax … Share and Enjoy: Related Articles Bookmarks Tags Lionbridge Internet Assessor Iceland / ... Posted by Earn money jobs worldwide. View original post here: Lionbridge…

Pingback| 12.20.09 @ 12:17AM

Simple Ways To Save Money On Electric Bill | myefficientplanet.com links to this page. Here’s an excerpt:

…posts: (automatically generated) Related posts on Bill “Tort reform” section of Reid health bill Open Letter to Bill McKibben: Blaming Obama for Copenhagen Is … The American Spectator : AmSpecBlog : Health Care Bill to Tax … Related posts on Electric Presto 05450 DualDaddy Electric Deep Fryer » Living Sense Related posts on Money How to Earn Money on Home Pc Computer Before You Get Your Next…

Pingback| 12.20.09 @ 5:09PM

Skin Care Products - Bill nip-tuck: Botax out, Tantax in - Washington Times « Skin Ca links to this page. Here’s an excerpt:

…most people who are informed about the disease and its devastation, but no one ever said Mattie Lattimore was the norm. Her example of how to fight a life threatening disease with Health Care Bill to Tax Indoor Tanning - Spectator.org The revised health care bill introduced by Senate Majority leader Harry Reid includes a new 10 percent tax on indoor tanning services. According to the manager’s amendment…

tom| 12.26.09 @ 10:25AM

is the tanning tax legal? it only taxes Caucasians. maybe that is the intention.

Pingback| 1.5.10 @ 2:04AM

Can I use an indoor tanning lotion outdoors | Tanning Beauty Wisdom links to this page. Here’s an excerpt:

…outside because t… Read this article: Can I use an indoor tanning lotion outdoors Related Blogs on Indoor Tanning Tanning Salons, Not Botox Supports Healthcare Bill The American Spectator : AmSpecBlog : Health Care Bill to Tax … Indoor vs Outdoor Tanning – Tips For You To Decide Related Posts The American Spectator : AmSpecBlog : Health Care Bill to Tax … Outdoor and Indoor Tanning Lotion…

Pingback| 1.5.10 @ 11:26AM

Tan Tax – Indoor Tanning Association – Cosmopolitan.com | Tanning Beauty Wisdom links to this page. Here’s an excerpt:

…the original here: Tan Tax – Indoor Tanning Association – Cosmopolitan.com Related Blogs on Indoor Tanning Tanning Salons, Not Botox Supports Healthcare Bill The American Spectator : AmSpecBlog : Health Care Bill to Tax … Indoor vs Outdoor Tanning – Tips For You To Decide Related Posts Can I use an indoor tanning lotion outdoors The American Spectator : AmSpecBlog : Health Care Bill to Tax…

Pingback| 1.5.10 @ 7:02PM

Siren Tanning Lotion Whats Your Favorite Tanning Lotion ? For … | Tanning Beauty Wisd links to this page. Here’s an excerpt:

…? The rest is here: Siren Tanning Lotion Whats Your Favorite Tanning Lotion ? For … Related Blogs on Indoor Tanning Tanning Salons, Not Botox Supports Healthcare Bill The American Spectator : AmSpecBlog : Health Care Bill to Tax … Indoor vs Outdoor Tanning – Tips For You To Decide Related Posts Can I use an indoor tanning lotion outdoors Tan Tax – Indoor Tanning Association – Cosmopolitan.…

Pingback| 1.10.10 @ 7:48AM

Proposed 10% Sales Tax Pending on Indoor Tanning Services! | Tanning Beauty Wisdom links to this page. Here’s an excerpt:

…Sales Tax Pending on Indoor Tanning Services! Related Blogs on Indoor Tanning The History of Indoor Tanning Indoor Tanning Tax to Replace Cosmetic Surgery Tax – EON The American Spectator : AmSpecBlog : Health Care Bill to Tax … Related Posts The American Spectator : AmSpecBlog : Health Care Bill to Tax … stjoenews.net | Tanning services get burned by health care reform … The History of…

Henry Massingale| 3.21.10 @ 6:29PM

This tan tax is just the tip of the ice burg and this is how deep it goed in order to be called Health cre reform.
1.Major tax increases in the Reid health care bill | KeithHennessey.com
Nov 18, 2009 ... 40% excise tax on health coverage in excess of $8500 ... His bill would turn Medicare payroll taxes into a general financing mechanism like the income tax. There is a slippery-slope argument against this that I would ...
keithhennessey.com/2009/11/18/reid-tax-increases/ - Cached
The following is from the Joint Tax Committee estimate of the revenue effects of the Reid bill.  I have listed provisions with major revenue effects (+$20 B / 10 years) and a few others that have significant policy or political impacts.  There are some smaller changes as well, which you can see for yourself in the 3-page document.  All revenue figures are revenues raised over the ten-year period 2010-2019.
1.40% excise tax on health coverage in excess of $8,500 (individuals) / $23,000 (families).  Amounts are indexed for inflation by CPI-U + 1% – begins in 2013 – $149 B tax increase
2.Additional 0.5% Medicare (Hospital Insurance) tax on wages in excess of $200,000 ($250,000 for joint filers) – begins in 2013 – $54 B tax increase
3.Impose annual fee on manufacturers and importers of branded drugs – begins in 2009 – $22 B tax increase
4.Impose annual fee on manufacturers and importers of certain medical devices – begins in 2009 – $19 B tax increase
5.Impose annual fee on manufacturers and importers of health insurance plans – begins in 2009 – $60 B tax increase
6.Cut in half (to $500K) the amount of an executive’s compensation that a health plan can deduct from its corporate income taxes – begins in 2013 – $600 million tax increase
7.Impose 5% excise tax on cosmetic surgery and similar procedures – begins for surgery in 2010 – $6 B tax increase!
In total the bill would raise taxes by $370 B over ten years.
1.Taxes by State
Most states treat health care expenses as having already been deducted from federal ... The remaining 14 states with broad-based income taxes tax Social ... State tax policy cannot discriminate against federal civil service pensions. .... pass an estate tax bill that is retroactive, so that there is no repeal for ...
www.retirementliving.com/RLtaxes.html - Cached
Taxes by State
If you plan to move to another state when you retire, examine the tax burden you’ll face when you arrive. State taxes are increasingly important to everyone, but retirees have extra cause for concern since their income may be fixed.
States are listed alphabetically in three sections:
Alabama-Iowa, Kansas-New Mexico, New York-Wyoming
Many people planning to retire use the presence or absence of a state income tax as a litmus test for a retirement destination.  This is a serious miscalculation since higher sales and property taxes can more than offset the lack of a state income tax. The lack of a state income tax doesn’t necessarily ensure a low total tax burden.
States raise revenue in many ways including sales taxes, excise taxes, license taxes, income taxes, intangible taxes, property taxes, estate taxes and inheritance taxes.  Depending on where you live, you may end up paying all of them or just a few.
This section of our Web site provides you with information on state income taxes, sales and fuel taxes, taxes on retirement income, property taxes and inheritance and estate taxes. as well as sales and fuel taxes. It is intended to give you some insight into which states may offer a lower cost of living.  To check out the state where you want to retire,  just select from the state menu above.
State Sales Tax
All states except Alaska, Delaware, Montana, New Hampshire and Oregon, collect sales taxes.   Delaware collects a Gross Receipts Tax (GRT) which is a business and gross receipts tax that can total 2.07%. Some have a single rate throughout the state though most permit local city and county additions to the base tax rate. Those states with a single rate include Connecticut, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Vermont, Virginia, and West Virginia.
States with the highest sales tax are: California (8.75%), Indiana (7%), Mississippi  (7%), New Jersey (7%), Rhode Island (7%), Tennessee (7%), Minnesota (6.875%), Nevada (6.85%), Washington (6.5%), Texas and Illinois (6.25%).  
Most states exempt prescription drugs from sales taxes. Some also exempt food and clothing purchases and a few also exempt non-prescription drugs.
Fuel Tax
Every state collects excise taxes on gasoline, diesel fuel and gasohol. The figures shown for each state reflect only the amounts controlled by the states and do not include additional taxes imposed on motor carriers. However, they do include other taxes paid at the pump by consumers.  Where applicable they include sales taxes, gross receipts taxes, oil inspection fees, underground storage tank fees and other miscellaneous environmental fees. They do not include the federal excise tax which is 18.4 cents for gasoline and 24.4 cents for diesel fuel.
Nine states permit cities or counties to impose a local tax on fuel. Taxes in some states can also vary based on the wholesale price which is adjusted quarterly.
Cigarette Tax
Several states are continuing to raise excise taxes on cigarettes and other tobacco products in order to increase revenue.  The rates shown do not include the federal cigarette tax of $1.01 a pack. New York City is the most expensive place to buy cigarettes ($4.25). The top 12 states with the highest state tax on cigarettes are: Rhode Island ($3.46), Connecticut ($3.00), New York state ($2.75), New Jersey ($2.70), Hawaii ($2.60), Wisconsin ($2.52), Massachusetts ($2.51), Vermont ($2.24), Washington ($2.025, tied for ninth place are: Alaska ($2.00), Arizona ($2.00), Connecticut ($2.00), District of Columbia ($2.00) Maine ($2.00), Maryland ($2.00), and Michigan ($2.00).Tied for tenth place are: Alaska ($2.00), Arizona ($2.00), District of Columbia ($2.00), Maine ($2.00), Maryland ($2.00), and Michigan ($2.00). Counties and cities may impose an additional tax ranging from 1 cent to $2.00 on a pack of cigarettes. About 82% of what consumers pay for a pack of cigarettes (average cost $5.15 - including statewide sales taxes but not local cigarette or sales taxes) ends up going to the government in taxes and other payments rather than for the cigarettes.
Personal Income Tax
A total of 41 states impose income taxes. New Hampshire and Tennessee apply it only to income from interest and dividends. Seven states (Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming) do not tax personal income. Of the 41 with a broad-based income tax, 35 base the taxes on federal returns, typically taking a portion of what you pay the IRS or using your federal adjusted gross income or taxable income as the starting point.
Personal Exemptions and Standard Deductions
Most states specify amounts for taxpayers and each of their dependents that can be used as an offset in determining taxable income. Most also specify the amounts that persons 65 or older can deduct.
Medical/Dental Deductions
Most states treat health care expenses as having already been deducted from federal returns. Two states (North Dakota and Oregon) allow full deductions while Indiana doesn't permit itemized deductions on state taxes.
Federal Income Tax Deduction
Only nine of the 41 states with broad-based income taxes permit taxpayers to deduct some or all of their federal income taxes.  This is an advantage if you are deciding between two states with similar rate structures but only one allows you to deduct. The latter would give you a lower effective tax rate. The states are Alabama, Iowa, Louisiana, Missouri, Montana, North Dakota, Oklahoma, Oregon and Utah.
Retirement Income Taxes
Under federal law, taxpayers may be required to include a portion of their Social Security benefits in their taxable adjusted gross income (AGI).  Most states begin the calculation of state personal income tax liability with federal AGI, or federal taxable income.  In those states, the portion of Social Security benefits subject to personal income tax is subject to state personal income tax unless state law allows taxpayers to subtract the federally taxed portion of their benefits from their federal AGI in the computation of their state AGI.
Many states exclude Social Security retirement benefits from state income taxes.  The District of Columbia and 27 states with income taxes provide a full exclusion for Social Security benefits -- Alabama, Arizona, Arkansas, California, Delaware, Georgia, Hawaii, Idaho, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, Virginia and Wisconsin.
The remaining 14 states with broad-based income taxes tax Social Security to some extent:
Minnesota, Nebraska, North Dakota, Rhode Island, Vermont and West Virginia tax Social Security income to the extent it is taxed by the federal government.
Connecticut, Iowa, Kansas, Missouri and Montana tax Social Security income above an income floor.  Iowa will gradually phase out its Social Security tax levy from 2008 through 2014.  Missouri will phase out its Social Security tax levy by 2010.  Kansas residents can exclude Social Security income if their adjusted gross income is less than $75,000.
Colorado, New Mexico and Utah require that federally untaxed Social Security benefits be added back to federal AGI to calculate the base against which their broad age-determined income exclusions apply.
States are prohibited from taxing benefits of U.S. military retirees if they exempt the pensions of state and local government retirees.  Most states that impose an income tax exempt at least part of pension income from taxable income.  Different types of pension income (private, military, federal civil service, and state or local government) are often treated differently for tax purposes.  
States are generally free from federal control in deciding how to tax pensions, but some limits apply.  State tax policy cannot discriminate against federal civil service pensions.  Ten states exclude all federal, state and local pension income from taxation.  These include Alabama, Hawaii, Illinois, Kansas, Louisiana, Massachusetts, Michigan, Mississippi, New York and Pennsylvania.  Among these 10 states, only Kansas taxes any Social Security income, but only to the extent it is subject to federal taxation.  These 10 states differ on the taxation of retirement income from private-sector sources.  Kansas and Massachusetts do not exclude any private-sector retirement income, but most of the others allow a fairly broad exclusion. Kansas residents with an adjusted gross income of less than $75,000 may exclude Social Security income from state taxes. Pennsylvania allows a full exclusion.  Alabama excludes income from defined benefit plans.  Hawaii excludes income from contributory plans.  Illinois and Mississippi exclude income from qualified retirement plans.  Louisiana, Michigan and New York cap the private-sector exclusion at $6,000, $34,920 and $20,000, respectively.
Five states (California, Connecticut, Nebraska, Rhode Island, and Vermont) allow no exemptions or tax credits for pension and other retirement income that is counted in federal adjusted gross income.  Most in-state government pensions are taxed the same as out-of-state government pensions.  However, Arizona, Idaho, Kansas, Louisiana, New York, and Oklahoma provide greater tax relief plans than they do for out-of-state government pension plans.  The District of Columbia also provides greater tax relief for DC government pensions than for state government pensions.
Three states (New Jersey, Massachusetts, and Pennsylvania) do not allow IRA contributions to be deducted from taxable income.  Of the three, only Pennsylvania does not tax IRA earnings of taxpayers age 59 � years or older, since earnings are treated like pension income, which is tax exempt.
Retired Military Pay
Some states provide special tax benefits to military retirees.  Others simply follow the federal tax rules.  The states that do not tax retired military pay are: Alabama, Alaska, Florida, Hawaii, Illinois, Kansas, Kentucky*, Louisiana, Massachusetts, Michigan, Mississippi*, Missouri*, Nevada, New Hampshire, New Jersey, New York, North Carolina*, Ohio, Oregon*, Pennsylvania, South Dakota, Tennessee, Texas, Washington, Wisconsin and Wyoming.
(*With conditions)
Property Taxes
Taxes on land and the buildings on it are the biggest source of revenue for local governments.  They are not imposed by states but by the tens of thousands of cities, townships, counties, school districts and other assessing jurisdictions.
The state's role is to specify the maximum rate on the market value of the property, or a percentage of it, as the legal standard for the local assessors to follow.  The local assessor determines the value to be taxed. You can't escape property taxes in any state.  But you can find significantly low rates in certain parts of the country.
Most states give residents over a certain age a break on their property taxes.  With some taxes, you'll need a relatively low income to qualify.  Forty states provide either property tax credits or homestead exemptions that limit the value of assessed property subject to tax.
There may be other tax breaks available, depending on where you live.  All 50 states offer some type of property tax relief program, such as freezes that will lock in the assessed value of your property once you reach a certain age, or deferral of taxes until the homeowner moves or dies.  They ultimately have to be paid.  In addition, counties and municipalities often have their own property tax relief plans.
Retirees with low incomes and high housing costs may face property tax bills that are higher than they can manage.  Some states target property tax relief to those homeowners bearing the greatest burden.  Property tax reform that takes into account a homeowner's ability to pay, such as a so-called "property tax circuit breaker," can better protect low-income homeowners from rising property taxes that accompany rising property values.  Targeted property tax relief avoids sharp reductions in funding for locally provided public services and inequities based solely on date of purchase.
A property tax circuit breaker prevents property taxes from "overloading" a taxpayer. Under a typical circuit breaker, the state sets a maximum percentage of income that an eligible family can be expected to pay in property taxes. If property taxes exceed this limit, the state then provides a rebate or credit to the taxpayer.
Currently, of the 31 states and the District of Columbia with circuit breakers for homeowners, only six and the District of Columbia permit all households to participate in the program without regard to age.
Other property tax relief strategies that may be used to target property tax relief include homestead exemptions which exempt a certain amount of a home's value from taxation, credits to rebate a certain percentage of taxes paid, and deferral programs to allow low-income elderly homeowners to defer payment of property taxes until property is sold.
Property Taxes by County
U.S. Census Bureau data, released in late October 2009 and analyzed by the Tax foundation, show that over a three-year period (2006, 2007 and 2008), homeowners in New York and New Jersey counties paid the most in property taxes, while those in Louisiana parishes paid the least.  In seven New Jersey counties and three New York counties, the median property tax over 2006-2008 is more than 7 percent of median house hold income, compared to the national median of 2.85%.  The data covers counties whose population exceeds 20,000.
Top 10 Counties:  The top 10 counties in median real estate taxes paid over 2006-2008 are, from 1 to 10, Westchester County, NY  ($8,404); Hunterdon county, NJ ($8,347); Nassau County, NY ($8,306); Bergen County, NJ ($7,997); Rockland County, NY ($7,798); Essex County, NJ ($7,676); Somerset County, NJ ($7,67); Morris County, NY ($7,310); Passaic County, NJ ($7,095); and Union county, NJ ($7,058).  The national median is $1,854.
The top 10 counties in median real estate taxes as a percentage of home value over 2006-2008 are (all from the state of New York), from 1 to 10, Orleans County (3.04%), Niagara County (2.95%); Allegany County (2.92%); Monroe County (2.89%); Wayne county (2.85%); Montgomery County (2.75%); Genesee County (2.73%); Cortland County (2.71%); Chautauqua County (2.66%); and Seneca County (2.654%).  The national median is nearly 1% (0.96%).
The top 10 counties in median real estate taxes as a percentage of homeowner income over 2006-2008 are, from 1 to 10, Passaic County, NJ (8.34%); Essex county, NJ (8.12%); Nassau County, NY (8.00%); Bergen County, NJ (7.89%); Union County, NJ (7.80%); Rockland County, NY (7.61%); Westchester County, NY (7.55%); Hunterdon County, NJ (7.50%); Suffolk County, NY (7.24%); and Hudson County, NJ (7.20%).  The national median is 2.85%.
Bottom 10 Counties: The bottom 10 counties in median real estate taxes paid over 2006-2008 are (all from Louisiana), from highest to lowest amount, De Soto Parish ($129); Evangeline Parish ($127); Jefferson Davis Parish ($127); Webster Parish ($125); Sabine parish ($124); Richland Parish ($122); Avoyelles Parish ($120); Vernon Parish ($120); Allen Parish ($119); and Franklin Parish ($117).
The bottom 10 counties in median real estate taxes as a percentage of home value over 2006-2008 are (also all from Louisiana), from highest to lowest percentage, Livingston Parish (0.15%); Terrebonne Parish (0.14%); Avoyelles Parish (0.14%); West Baton Rouge Parish (0.14%); Assumption Parish (0.14%); St. James Parish (0.14%); Lafourche Parish (0.14%); Tangipahoa Parish (0.12%); St. John the Baptist Parish (0.11%); and St. Bernard Parish (0.11%).
The bottom 10 counties in median real estate taxes as a percentage of homeowner income over 2006-2008 are (also all from Louisiana), from highest to lowest percentage, Lafourche Parish (0.28%); St. John the Baptist Parish (0.28%); De Soto Parish (0.28%); Jefferson Davis Parish (0.28%); Webster Parish (0.27%); Beauregard Parish (0.27%); Evangeline Parish (0.26%); Allen Parish (0.25%); Vermillion Parish (0.26%); and Vernon Parish (0.25%).  To view the data in chart form, click here.

Inheritance and Estate Taxes
An inheritance tax is an assessment made on the portion of an estate received by an individual. It differs from an estate tax which is a tax levied on an entire estate before it is distributed to individuals. It is strictly a state tax. Eleven states still collect an inheritance tax. They are: Connecticut, Indiana, Iowa, Kansas, Kentucky, Maryland, Nebraska, New Jersey, Oregon, Pennsylvania and Tennessee. In all states, transfers of assets to a spouse are exempt from the tax. In some states, transfers to children and close relatives are also exempt.
In 2010 estate and generation skipping (GST) taxes were repealed and the gift tax rate is equal to the highest income tax rate of 35%.  Assuming Congress does not change the law on Jan. 1, 2011, the estate, GST and gift tax laws that existed on Jan. 1, 2001 will be reinstated.   The estate and gift tax exemptions would be reunified again at $1 million and the GST exemption would be $1 million, indexed for inflation.
The estate and gift tax rates would range from 39% to 55% depending on the taxable gift or estate with taxable transfers in excess of $3 million taxed at the top rate.  For taxable transfers between $10 million and $17,184,000, there would be a 5% additional tax imposed to bring the tax to 60%.  In 2011 the GST tax rate would be 55%, the highest estate tax rate.
Even though almost everyone thought Congress would act before 2010 so that repeal of the estate and GST taxes would never actually take place, Congress got caught up in the health care bill and failed to act.  Congress has indicated that it will attempt to pass an estate tax bill that is retroactive, so that there is no repeal for any part of 2010 (though passing any bill will be harder after the election of a Republican senator from Massachusetts).
Even if a retroactive bill is enacted the effectiveness of a retroactive provision is not entirely clear.  There is a U.S. Supreme Court decision (Carlton v. U.S.) indicating that a retroactive increase in the estate tax rate would be permitted under the Constitution.  However, because the estate tax does not exist at the present time, any bill would impose (or in this case "re--impose") a new tax, rather than just raise the rate.  Though retroactivity is still likely, one can expect a challenge to retroactivity on these grounds.
In most states, estate and inheritance taxes are designed in such a way that states face either a full or partial loss of estate tax revenues as this credit is phased out. States can avert this loss of revenue by "decoupling." Decoupling means protecting the relevant parts of their tax code from the changes in the federal tax code, in most cases by remaining linked to federal law as it existed prior to the change.
Seventeen states and the District of Columbia have retained their estate taxes after the federal changes. Of these, 15 states -- Illinois, Kansas, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, North Carolina, Ohio, Oregon, Rhode Island, Vermont, Virginia, and Wisconsin -- and the District of Columbia decoupled from the federal changes. Two states -- Nebraska and Washington -- retained their tax by enacting similar but separate estate taxes.
Of these, 12 states acted to decouple from the federal changes. Illinois, Maine, Maryland, Massachusetts, New Jersey, Rhode Island, and Vermont enacted legislation linking their estate taxes to the federal estate tax as in effect before the 2001 tax bill. Minnesota, which passes a tax conformity package each year, explicitly elected not to change its estate tax to conform to the federal changes. North Carolina elected to decouple at least through 2005, and Wisconsin has decoupled through 2007. Nebraska decoupled by creating a separate state estate tax on estates that exceed $1 million based on the federal law before the 2001 changes. In 2005, Washington enacted a separate tax with a somewhat different rate structure that applies to estates that exceed $2 million after the state's original decoupling was nullified in court.
In addition, five states and the District of Columbia will remain decoupled unless they take legislative action. In five states -- Kansas, New York, Ohio, Oregon, and Virginia -- and the District of Columbia, estate tax laws are written in such a way that the state will not conform to the federal changes unless it takes legislative action.
Tax Burden By State
If all other things are equal, a state with a lower burden is a more attractive place to retire than a state with a higher one.  To get a true sense of which state is less expensive, you need to look at state and local tax burdens.  Only then do the low tax states stand out.
It is estimated by the Tax Foundation that the nation as a whole will pay on average 9.7% of its income in state and local taxes in 2008, down from 9.9% in 2007 primarily because income grew faster than tax collections between 2007 and 2008.  This is the latest report the Tax Foundation has issued.
New Jersey residents paid 11.8%, topping the charts.  New Yorkers were close behind, paying 11.7%, and Connecticut was third at 11.1%.  The top 10 were rounded out by Maryland (10.8%), Hawaii (10.6%), California (10.5%), Ohio (10.4%). Vermont (10.3%), Wisconsin (10.2%) and Rhode Island (10.2%).
Alaskans pay the least, 6.4 percent in 2008, but Nevada is close at 6.6 percent.  In four states the residents pay between 7 and 8 percent of their income in state and local taxes: Wyoming (7.0%), Florida (7.4%), New Hampshire (7.6%) and South Dakota (7.9%).  Four other states round out the bottom 10: Tennessee (8.3%), Texas (8.4%), Louisiana (8.4%) and Arizona (8.5%).
For more information about the tax burden in each state, click here.
Sources:
* Individual state tax and revenue departments
* State Tax Handbook (2010); published by CCH Inc.
* Federation of Tax Administrators 
* The Tax Foundation
* National Conference of State Legislatures

Updated January 2010; based on available data.

1.Insurers Mount Attack Against Health Reform
Oct 12, 2009 ... For example, the tax on high-cost health insurance that Baucus is .... Women's Health Care: Insurance Companies Regularly Discriminate ...
huffingtonpost.com/.../insurers-mount-attack-aga_n_317159.html - Cached - Similar
WASHINGTON — Insurance companies aren't playing nice any more. Their dire message that health care legislation will drive up premiums for people who already have coverage comes as a warning shot at a crucial point in the debate and threatens President Barack Obama's top domestic priority.
1.Advocacy - AzHHA
Members of Arizonans Against the Hidden Healthcare Tax ... Arizona Hospital and Healthcare Association Arizona Medical Association ...
azhha.org/.../arizonans_against_the_hidden_healthcare_tax.aspx - Cached

Arizonans Against the Hidden Healthcare Tax
What is the hidden healthcare tax? Arizona business and healthcare leaders have long understood the financial impact of government underpayment to healthcare providers. However, a study sponsored by the Arizona Chamber Foundation and conducted by the Lewin Group, now quantifies the hidden healthcare tax. The study reveals the financial burden of government underpayment for hospital care delivered to patients covered by public payers, Arizona Health Care Cost Containment System (AHCCCS) and Medicare. The bottom line: An Analysis of Hospital Cost Shift in Arizona reveals that when government does not pay its fair share for hospital services, businesses and consumers pick up the tab in the form of higher health insurance premiums.
How does the hidden healthcare tax impact employers’ financial health and consumers’ pocketbooks? Consider this:
Arizona employers and the state’s 3.5 million privately insured consumers pay 40 percent above cost for hospital services because the state and federal governments drastically underpay hospitals for those same services.
In 2007, private insurance payments for Arizona hospital services exceeded costs by $1.3 billion in order to offset AHCCCS and Medicare underpayment as well as to cover care for which there was no payment source.
How do hospitals fare financially with the hidden healthcare tax? Arizona hospital margins are among the lowest in the nation. In 2007, the state's hospital margins were 5.3 percent compared to 7.8 percent for hospitals in the Mountain division (Colorado, Idaho, Nevada, New Mexico and Wyoming). Nationally, hospital margins were 6.1 percent.
Members of Arizonans Against the Hidden Healthcare Tax
American Medical Association Trying To Torpedo Health Care Reform ...
Jun 11, 2009 ... The same cannot be said of the American Medical Association's decision to ..... Article on tax increases coming with new Healthcare plan: ... that there is a resolution on the floor against Obama's plan for health care. ...
huffingtonpost.com/.../american-medical-associat_n_214132.html - Cached - Similar
1.Alcohol tax pits supporters against liquor industry • Government ...
Mar 14, 2010 ... Alcohol tax pits supporters against liquor industry ... The proceeds of the tax would go toward health care, substance-abuse treatment and ...
hometownannapolis.com/.../Alcohol-tax-pits-supporters-against-liquor-industry.html

1.Ga. hospitals pay for taking a stand against governor's 'bed tax ...
Mar 15, 2010 ... Join 50000+ healthcare industry insiders who get ... Hospitals rallied against the proposed bed tax because current law would have allowed ...
fiercehealthcare.com/...against...tax/2010-03-15?... - 8 hours ago

1.Health care bill's hidden tax on pain relievers, Pedialyte, and ...
Dec 22, 2009 ... And ironically, this tax that will raise health care costs substantially ... While an over-the-counter drug is less expensive than the prescription ... chronic health problems by regularly taking an over-the-counter medicine. ... Ironically, the liberals and Democrats who normally rail against big ...
openmarket.org/.../health-care-bills-hidden-tax-on-pain-relievers-pedialyte-and-prenatal-

1.JS-695: Treasury and IRS Announce over-the-counter Drugs to be ...
Today, the Treasury Department and the IRS announced over-the-counter drugs can be paid for with pre-tax dollars through health care flexible spending ...
ustreas.gov/press/releases/js695.htm - Cached

1.Politico Live: Romer: Obama is against taxing health care ...
Mar 15, 2009 ... Posted By: Obama Will Tax Healthcare | March 15, 2009 at 12:23 PM ..... Just think of the most evil high school teacher you ever had, ...
politico.com/.../Romer_Obama_is_against_taxing_health_care.html - Cached - Similar

1.AFT - American Federation of Teachers - Take Action: Healthcare ...
Benefit cuts and increased consumer costs are NOT healthcare reform. The Benefit Tax goes against the stated health reform policy goals of "keeping benefits ...
unionvoice.org/campaign/healthcare010810 - Cached
1.Henry Massingale's Highest Rated Comments -- Seeking Alpha
Mar 14, 2010 ... fascmovement.mysite.com on google. yahoo, and Aol.com please take the time and visit all my new friends on the net and if you wish to post ...
seekingalpha.com/user/591105/comments/
highest-rated -

FASC Concepts in and for Pay It Forward
www.fascmovement.mysite.com

Pingback| 3.29.10 @ 6:27AM

The American Spectator : AmSpecBlog : Health Care Bill to Tax … | Seneca County NY Re links to this page. Here’s an excerpt:

…county (2.85%); Montgomery County (2.75%); Genesee County (2.73%); Cortland County (2.71%); Chautauqua County (2.66%); and Seneca County (2.654%). Read the original post: The American Spectator : AmSpecBlog : Health Care Bill to Tax … Related Blogs on Real Estate Mexico Real Estate Guide from Leading Experts Released As E-Book Buying property in France | Real Estate Information Photography For Real…

Pingback| 3.29.10 @ 8:29AM

The American Spectator : AmSpecBlog : Health Care Bill to Tax … | Orleans County NY R links to this page. Here’s an excerpt:

…(all from the state of New York ), from 1 to 10, Orleans County (3.04%), Niagara County (2.95%); Allegany County (2.92%); Monroe County … Go here to see the original: The American Spectator : AmSpecBlog : Health Care Bill to Tax … Related Blogs on Niagara Methods to Have Fun at the Niagara Falls | Wedding Dress Hub Niagara Falls At Night | Rob's Personal Blog DELMONTE, DYSTER, VOUTOUR VICTORIES…

Pingback| 3.29.10 @ 9:13AM

The American Spectator : AmSpecBlog : Health Care Bill to Tax … | Cortland County NY links to this page. Here’s an excerpt:

…County (2.71%); Chautauqua County (2.66%); and Seneca County (2.654%). The national median is nearly 1% (0.96%). The top 10 counties in median real … Visit link: The American Spectator : AmSpecBlog : Health Care Bill to Tax … Related Blogs on Orleans County Orleans, Genesee & Niagara Chiefs Show Lighthouse Construction Progress Big-Budget Movie Filming In French Quarter This Week (WDSU New…

Pingback| 4.8.10 @ 2:44AM

The American Spectator : AmSpecBlog : Health Care Bill to Tax … | Genesee County NY R links to this page. Here’s an excerpt:

…are (all from the state of New York ), from 1 to 10, Orleans County (3.04%), Niagara County (2.95%); Allegany County (2.92%); Monroe County … View original post here: The American Spectator : AmSpecBlog : Health Care Bill to Tax … Related Blogs on Orleans Looka!» Blog Archive » Save the New Orleans Musicians Clinic! Reebok New Orleans Saints Super Bowl XLIV Champions Locker Room … Bonnie…

Leave a Comment

N.B. We encourage readers to share and discuss their thoughtful and relevant comments about this Spectator article. Comments are routinely monitored and will be deleted if profane, bigoted, or grossly impolite. Please be respectful. (And don't feed the trolls!) Thank you.

More Blog Posts by Philip Klein

http://spectator.org/blog/2009/12/19/health-care-bill-to-tax-indoor
ADVERTISEMENT

Clip of the Day

Most Popular Articles

Who Castrated Ann Coulter?

David Catron | 2.6.12

Bigoted Barack, Red in Tooth and Clause

George Neumayr | 2.10.12

Unsafe at Any Smoke

Eric Peters | 2.10.12

Access This

Ross Kaminsky | 2.10.12

The Show Me State's No Show Primary

Andrew B. Wilson | 2.10.12

Justice Ginsburg Should Resign

William Tucker | 2.8.12

The Delousing of a Movement

R. Emmett Tyrrell, Jr. | 2.9.12

ADVERTISEMENT