3 new taxes on the middle class.

Medical Device Tax – a $20 billion tax increase.

Remember taxes are passed to the consumer.  Middle class, poor as well as the wealthy.  Guess when the finish figuring out what a Medical device is we will see a much larger list than the standard knee and hip.  This should be interesting as they determine what to tax and what to exclude.  Medical devices range from Knees to thermometers.  Will devices that are not devices that are registered as devices be taxed?

http://www.fda.gov/MedicalDevices/DeviceRegulationandGuidance/Overview/ClassifyYourDevice/default.htm

FSA reduction from unlimited to $2,500.00.  Estimated $13 billion tax increase:  The 30-35 million Americans who use a Flexible Spending Account (FSA) at work to pay for their family’s basic medical needs will face a new government cap of $2,500 (currently the accounts are unlimited under federal law, though employers are allowed to set a cap).
There is one group of FSA owners for whom this new cap will be particularly cruel and onerous: parents of special needs children.  There are several million families with special needs children in the United States, and many of them use FSAs to pay for special needs education. Tuition rates at one leading school that teaches special needs children in Washington, D.C. (National Child Research Center) can easily exceed $14,000 per year. Under tax rules, FSA dollars can be used to pay for this type of special needs education. This Obamacare tax provision will limit the options available to these families.

Medical deductions changes.  Estimated $15.2 billion tax increase: Currently, those Americans facing high medical expenses are allowed a deduction to the extent that those expenses exceed 7.5 percent of adjusted gross income (AGI).  This tax increase imposes a threshold of 10 percent of AGI. By limiting this deduction, Obamacare widens the net of taxable income for the sickest Americans.  This tax provision will most harm near retirees and those with modest incomes but high medical bills.

The upside is that it doesn't affect everyone.  The downside is that it hurts people who are not wealthy and they promised not to raise taxes on the middle class.