Let’s Get Serious about Cells in America

This report was published by the Counter-Terrorism Center in 2008. Given the toll-free super highway since 2009 by the Obama administration, the prediction is it is much worse. The report below has citations listed at the bottom. The FBI/DHS are not going to address the truth and neither is the DoJ or the White House, it is time we take what we can and learn, then take action with lawmakers.  If you don’t think this is serious then know what happened just today (Jan. 14).     Ohio Man Arrested for Alleged ISIS-Inspired Attack on US Capitol     The FBI has arrested an Ohio man for allegedly plotting an Islamic State-inspired attack on the U.S. Capitol, where he hoped to set off a series of bombs aimed at lawmakers, whom he allegedly considered enemies.

Christopher Lee Cornell -– also known as Raheel Mahrus Ubaydah -– was arrested earlier today on charges of attempting to kill a U.S. government official.

Government documents say the FBI first noticed Cornell after he voiced support for violent “jihad” on a Twitter account.

Further investigation revealed his intent to attack the U.S. Capitol, and he planned to detonate pipe bombs there and open fire on any employees and officials after the bombs went off, according to government documents.

The FBI and Department of Homeland security issued a bulletin to law enforcement agencies across the country, notifying them of the case.

“The alleged activities of Cornell highlight the continued interest of US-based violent extremists to support designated foreign terrorist organizations overseas, such as ISIL, by committing terrorist acts in the United States,” the bulletin read. “Terrorist group members and supporters will almost certainly continue to use social media platforms to disseminate English language violent extremist messages.”

 

Evaluating the Terrorist Threat Posed by African-American Muslim Groups

May 15, 2008

The FBI introduction to the Freedom of Information Act (FOIA) file on Clarence Smith—aka Clarence 13X—reads only, “Smith was the leader of the ‘Five Percenters,’ a notorious Harlem street gang. He was shot to death in 1969” [1]. Yet, as a lyrical sample from Lord Jamar (a prominent Five Percenter and hip-hop artist) reads in his Greatest Story Never Told, “Allah [Clarence Smith] was assassinated in 1969, that case was never solved. His movement survived him, today it’s known as the Nation of Gods and Earths” [2]. The Five Percenters are just one facet of indigenous Muslim evolution in the United States; others, like Jama`at al-Fuqara’, retain ties to Pakistan and are ideological affiliates of militant Salafist groups such as al-Qa`ida. This article will examine trends among three predominantly African-American Islamic movements, at least one of which should be considered a domestic terrorism concern for the United States. It also serves to provide counter-terrorism professionals with knowledge enabling them to differentiate terrorist threats from more benign religious groups.

The Five Percent Nation

Clarence 13X was initially a member of the Nation of Islam (NOI) and attended its Temple Number Seven in Harlem, where Malcolm X preached from 1960 to 1963 [3]. One rumor claims that he left the NOI because he questioned the divinity of Wallace Fard, the founder of the NOI who claimed to bring divine inspiration to Elijah Muhammad. Clarence 13X split with the NOI in 1963 [4]. He adopted the name “Allah” and set to the streets of Harlem to educate fellow black Americans on the Supreme Mathematics, the Supreme Alphabet and the tenets of his movement, which claimed that 85% of men are easily misled, 10% understand some truth but use it for their own benefit, and five percent are enlightened divine beings [5]. Under Clarence 13X, or Allah, the Five Percenters (also called the Five Percent Nation) established a headquarters in Harlem—the Allah School in Mecca—in 1966 [6]. Today, the movement includes Busta Rhymes, members of Wu Tang Clan, Jus Allah and many other high-profile hip-hop artists.

The FOIA FBI file on Clarence Smith reveals some of the details pertaining to their concern over his activities:

“…letterhead memorandums to the Bureau dated 6/2/65, 6/9/65 and 7/9/65, all captioned ‘DISTURBANCE BY GROUP CALLED “FIVE PERCENTERS,” HARLEM, NEW YORK CITY, 5/31/65; RACIAL MATTERS,’ which contained subject under the name CLARENCE 13X SMITH aka ‘Allah,’ and which further reflected that subject was the recognized leader of the ‘Five Percenters.’

“It is noted that records of the Bureau of Special Services, (BSS), New York City Police Department, (NYCPD), reflects subject’s true name as CLARENCE SMITH JOWERS and as CLARENCE SMITH JOWARS, however, for uniformity, subject’s true last name will be carried as JOWARS until such time as investigation determines the true spelling of subject’s last name.

“CLARENCE SMITH JOWARS, aka Clarence 13X, a Negro male, born 2/21/28 in Virginia, city not known, NYCPD # B 612230, resided in Apartment 5E, 21 West 112th St., NYC, from August, 1954, through January, 1964. Subject has Social Security Number 228-28-0034. Subject served in the US Army under the name CLARENCE SMITH JOWARS or CLARENCE SMITH from 10/29/52, through 10/29/54, and had Army Serial Number 51207085. Subject had the rank of Private First Class, served in Korea, and was last assigned to Company ‘F,’ 39th Infantry, Ft. Dix, New Jersey” [7].

The final assignment is peculiar, for coincidence if no other reason. Ft. Dix was the site of the foiled plot by six young Muslim men arrested in 2007 for planning to essentially embark on a shooting spree within the base and kill as many U.S. servicemen as possible [8]. The case is still awaiting trial. Ft. Dix is significant to African-American history, as in 1969 “there were rebellions at the military prisons of Fort Dix, Fort Jackson, three times at Fort Riley, Camp Pendleton, and others. At Fort Dix, one of the prisoner demands was: ‘Free Huey P. Newton, the New York Panther 21, the Presidio 27, and all political prisoners!’” [9]

Toward the end of Clarence Smith’s FBI File, it reads:

“On 11/16/65, [REDACTED] BSS, NYCPD, advised SA that on 11/16/65, subject […] appeared in New York State Supreme Court, NYC, and was found ‘unable to understand the charges against him.’ Subject was remanded to the custody of the New York State Department of Mental Hygiene for an indefinite confinement” [10].

He was assassinated in 1969 in a case that remains unsolved. Curiously, the latter pages of Clarence Smith’s FBI file read: “Subject is a Negro male, born 2/21/28 or 2/22/28, at Danville, Virginia” [11]. At one of Jama`at al-Fuqara’s (Community of the Impoverished, JF) compounds, called “Red House” [12], 24 members of the compound were convicted of firearms violations [13]. Red House sits about 66 miles from Danville, VA, Clarence Smith’s birthplace. The locations of JF’s compounds often appear laden with symbolism, but it is not yet known if the proximity of this compound to Danville has any larger significance.

What relevance do the Five Percenters have to terrorism? There is no material link between the Five Percent Nation (nor fringe groups like the Seas of David) and terrorism, but they are on a graduating spectrum in terms of radicalization. To the extreme of the Five Percent Nation is the highly militant Jama`at al-Fuqara’ that strongly rejects the tenets of the Nation of Gods and Earths [14], and instead adheres to a Salafist Islam akin to that of al-Qa`ida. Members may move toward the more militant and austere Islam of JF if they feel the Five Percenters are ineffective at effecting societal change, or if they can be convinced that their doctrine is blasphemous per Salafist norms.

Jama`at al-Fuqara’

The Salafist Jama`at al-Fuqara’ is a much more potentially threatening group. It could have as many as 30 compounds in the United States and Canada, with affiliates in the Caribbean. At these compounds, members engage in tactical training exercises and weapons training, and explosives caches have been uncovered in at least one instance. Islamberg, in Hancock, NY, is considered to be JF’s headquarters. Paul Williams, who did extensive study on the group, states,

“Though primarily based in Lahore, Pakistan, Jamaat ul-Fuqra has operational headquarters in New York and openly recruits through various social service organizations in the U.S., including the prison system. Members live in hamaats or compounds, such as Islamberg, where they agree to abide by the laws of Jamaat ul-Fuqra, which are considered to be above local, state and federal authority” [15].

Although JF is estimated to be 95% African-American, it is not purely an Afro-nationalist movement in the United States. Its ties to overseas militant Salafist trends clearly run much deeper. Sometime in the late 1990s, Jama`at al-Fuqara’ changed its name to the “Muslims of America” and still operates as such.

It is possible there is some resonance in ideas between followers of the Five Percent Nation and followers of Jama`at al-Fuqara’. George Johnson, Jr., a retired serviceman, security analyst and African-American, said,

“I have never personally known an admitted member of Al-Furqara’. However, some of my Black Muslim friends and relatives who belong to various other Afro-centric and mainstream Islamic sects (NOI, Ansar Allah, 5 per centers, Bilalians, etc.) express some of the same doctrines and beliefs and are sympathetic to Al-Fuqara’s ideas” [16].

Yet, JF’s ideology is drastically different than that of NOI, the Five Percenters, or Seas of David. It was founded by a Pakistani cleric, Shaykh Mubarak `Ali Gilani, in Brooklyn in 1980, when he first visited the United States [17]. Shaykh Gilani’s guiding principle is to “purify” the Islamic umma through violence. One retired intelligence official with expertise on militant Islam explained in September 2007,

“At one point they ran private security firms in NYC and in Karachi, Pakistan. Their spiritual leader was Pir Sayed Gilani who lives in Pakistan, and arranged training for U.S. Fuqra members in the Pakistan camps of the Kashmiri insurgents; some American Fuqra members actually fought in Kashmir against Indian forces. Intelligence shows that Gilani is connected to Pakistan’s ISI and al-Qaeda; the WSJ’s Daniel Pearl was on his way to interview Gilani when he was kidnapped” [18].

A number of JF members have fought overseas, including in Afghanistan, Chechnya, Kashmir, Bosnia and Lebanon. Others in the highly secretive group were affiliated with the Kifah Refugee Center, also known as the Brooklyn Jihad Office [19]. One member, Clement Rodney Hampton-El, an African-American Muslim convert, was convicted of plotting to blow up New York City landmarks in 1993. He provided weapons training to fellow members at the Brooklyn Jihad Office, including El Sayyid Nosair who used that training to assassinate Rabbi Meir Kahane in New York in 1990. According to Hampton-El’s testimony, he had a meeting at the Saudi Embassy in December 1992 where Jamaican-born, Muslim scholar Bilal Phillips gave him the names of U.S. servicemen ready to finish their tours of duty. He was to recruit the men as volunteer mujahidin and paramilitary trainers for an Usama bin Ladin-sponsored insurgency in Bosnia [20].

Bilal Phillips provides more material linkages between these African-American Muslims (typically converts) and militant Salafism. Phillips’ biography on his website reads, “Bilal, who had read Malcolm X’s autobiography, visited one of the temples of the Black Muslims. Though impressed by their organization and the fact that their women dressed modestly, he found their ideology useless” [21]. He seems to have turned toward a much more austere form of Islam. There is still much more to be unraveled pertaining to Bilal Phillips and his connections to Salafist clerics in Saudi Arabia and around the Islamic world.

Seas of David/Liberty City Seven

A more recent manifestation of non-Salafist militancy is the case of the Seas of David, or Liberty City Seven. On April 16, a jury was hung in the case against the “Liberty City Seven,” who were charged with planning an attack on Chicago’s Sears Tower following a 2006 FBI raid on their warehouse and temple in Liberty City, a poor suburb of Miami [22]. This was the second trial against the group; the first ended in acquittal for one man while the jury was deadlocked over counts against the other six.

The group had no firearms, no explosives and no links to a terrorist group when they were arrested. Its leader reportedly roamed the neighborhood in a bathrobe, toting a wooden walking stick [23]. The Liberty City Seven subscribed to teachings that blended Christianity and Islam; the Seas of David, the obscure organized group of which the seven were members, developed teachings partially derived from those of the Moorish Science Temple of America, according to Narseal Batiste, the group’s alleged leader [24].

Where They Are Today

Critical for intelligence and law enforcement officials is the ability to distinguish non-violent, pietistic or spiritualist movements from Salafist-inspired ones that advocate or practice militancy. Today, the Five Percent Nation is largely leaderless, with various teachers propagating the beliefs of Clarence 13X and poses no serious terrorist threat, although gang activity and criminality is a concern. The Seas of David will, in all likelihood, dissipate and pose no further threat. Such movements, however, may serve at times as a gateway to more conservative—sometimes militant—Salafist groups, such as Jama`at al-Fuqara’. The Jama`at al-Fuqara’/Muslims of America deserves a more comprehensive treatment, as the group is clearly one of the most glaring domestic terrorism concerns for the United States.

Christopher Heffelfinger is a researcher and consultant for the Combating Terrorism Center at the United States Military Academy. He contributed to the Militant Ideology Atlas, the CTC Harmony project, and the continuing CTC-FBI education collaborative at West Point. Prior to that, Mr. Heffelfinger edited two volumes on terrorism (Unmasking Terrorism, with forewords by Michael Scheuer and Gen.William Odom), and also served as editor of the weekly Terrorism Focus. He is a fluent Arabic reader and speaker, having spent time in Yemen, Saudi Arabia and Morocco. Mr. Heffelfinger lived in Sana`a, Yemen in 2000, and attended the same language school as John Walker Lindh. He also lived and studied with the Naqshbandi Tariqat, where he studied with native speakers refuting militant Salafist ideology through Islamic source texts.

Notes

[1] FBI File #100-444636, available at http://foia.fbi.gov/foiaindex/smith.htm.

[2] One site that includes the lyrics from the Greatest Story Never Told is www.lyricstime.com/lord-jamar-greatest-story-never-told-lyrics.html.

[3] Jane I. Smith, Islam in America (New York: Columbia University Press, 1999), pp. 101-103.

[4] Ibid.

[5] Mattias Gardell, In the Name of Elijah Muhammad: Louis Farrakhan and the Nation of Islam (Durham, NC: Duke University Press, 1996), p. 225.

[6] Michael Muhammad Knight, The Five Percenters (Oxford: One World Publications, 2007).

[7] FBI File #100-444636, available at http://foia.fbi.gov/smith/smith1.pdf.

[8] See Troy Graham, “Man who Supplied Guns in Alleged Fort Dix Terror Plot Sentenced to 20 Months,” Philadelphia Inquirer, April 1, 2008.

[9]  “Black GIs, Rebellion and the Fall of the Flag,” Revolutionary Worker #994, February 14, 1999.

[10] FBI File #100-444636.

[11]  Ibid.

[12] Ironically, Red House shares the name of the parliament of Trinidad and Tobago. The building was stormed by Jamaat al-Muslimin, an Afro-Caribbean Islamist movement, in July 1990. The group took hostages, including the prime minister, and announced that they had overthrown the government. See Ken I. Boodhoo, “Islamic Fundamentalism in the Caribbean,” LACC Publications Occasional Papers Series, Florida International University, Dialogue #135, 1992.

[13] Paul L. Williams, “Springtime in Islamberg: Radical Muslim Paramilitary Compound Flourishes in Upper New York State,” Canada Free Press, May 11, 2007.

[14] The Nation of Gods and Earths is the current name of the Five Percenters movement.

[15] Williams, “Springtime in Islamberg: Radical Muslim Paramilitary Compound Flourishes in Upper New York State.”

[16] Personal interview, George Johnson, September 14, 2007.

[17] For more information, see the South Asia Terrorism Portal file on Jama`at al-Fuqara’, located at www.satp.org.

[18] Personal interview, unnamed retired intelligence official, September 2007.

[19] “United States: The Jamaat al-Fuqra Threat,” Stratfor.com, June 3, 2005.

[20] J.M. Berger, “Al Qaeda Recruited Gulf War Vets in 1992, Effort Linked To Saudi Gov’t,” Intelwire.com, January 6, 2004.

[21] For more information on Bilal Phillips, see his official website at www.bilalphilips.com.

[22]  Justin Rood and Vic Walter, “Second Terror Mistrial Hurts Bush Administration, Critics Say Hung Jury Leads to Second Mistrial in ‘Liberty City Seven’ Case,” ABC News, April 16, 2008.

[23]  Ibid.

[24] “Indictment: Suspects Wanted to ‘Kill All the Devils We Can,’” CNN, June 24, 2006.   ***

Let’s look at more. It is time this information gets headlined for the sake of national security.  Informant: Islamic Compounds in America are Training for Jihad by Martin Mawyer, November 2012

In Hancock, NY an Islamic community that sits on 80 acres of land has decided to form its own government.  They call their community: The Town of Islamberg.  They have their own mayor, deputy mayor and five town council members.  None of them are elected, of course.

They even boast that their “town” provides departments of education, medical, finance and land development services.

This Islamic compound has truly become a city-state.  Though not recognized as a legitimate township by the City of Hancock, this Islamic community nevertheless enforces its own laws on the “citizens” within its borders.  They do so by using the iron fist of Sharia law.

I interviewed a member of this camp, which sits deep in the Catskills Mountains of upstate New York.  The Islamic group that has established this camp is part a network known as Muslims of the Americas (MOA), which has documented links to Al Qaeda.

MOA has established similar villages in nearly three-dozen locations nationwide, with other prominent camps found in Texas, Virginia, South Carolina, Georgia, California and Tennessee.

The man I interviewed, Ali Aziz, painted a shocking picture of what life is like to live inside these camps and how many of their members engage in terrorist training activities. Aziz, an Egyptian Muslim, worked as an undercover informant for eight years for the New York Police Department (NYPD). During that time, he lived on MOA camps and worked closely with MOA leadership, all the time supplying the NYPD with information about illegal activity on the camps—including guerilla combat training.

Aziz was drawn into the life of an informant after police arrested him years ago on a passport violation. Aziz was fluent in both English and Arabic, and he had been an Olympic Judo athlete.

“I knew the martial arts,” he said, “which (MOA) liked. I could teach them Arabic. I could teach them how to read the Quran.”  He was welcome with open arms by MOA members and its leaders.

I have visited the outside of the Hancock compound a couple times and flown over it once. It’s typical of virtually every other MOA camp. It’s in a heavily wooded area off the beaten path, with mostly battered trailers and homes and a couple of newly constructed buildings thrown into the mix. It has dirt roads lined with old cars, new cars and junk cars. Wooded debris, discarded scrapings and demolished buildings can be seen throughout the area, giving it an unsightly appearance from above.

It has its own graveyard, similar to those found on other camps. And the property has a couple of small lakes which have been used as “open areas” to shoot their weapons across. Not surprisingly, Hancock also has a guard shack to intercept unwanted visitors.

By all accounts, Hancock—which now calls itself “The Town of Islamberg”—is the camp that houses the leaders of MOA and makes decisions for the rest of the camps throughout the United States.

Aziz provided this shocking information: MOA has created a secret jihadist army, similar to a guerilla-trained militia, that is ready to attack American citizens “at one word” from their leader, Sheikh Gilani.

One of the main purposes of the camps is to provide guerilla training for the young men—and in some cases the women—to be prepared for jihad. A videotape that I obtained exclusively shows MOA members being trained on the Hancock camp, shooting guns, pretending to attack with knives, practicing slitting throats, and strangling victims. This chilling video is proof that MOA compounds have been used to train Islamic terrorists for combat.

Aziz confirmed that the camps have stockpiles of illegal weapons.

Aziz also confirmed what my research had already shown: That the MOA’s policy was to encourage members to collect as much public assistance as possible, and the more children they had the more assistance they received, much of which is returned to Sheikh Gilani in Pakistan.

Aziz explained that the residents of the MOA believe that their top leader, Sheikh Gilani, is able to travel through space and time, and that he spies on them at all times. This fear helps keep them from disobeying the strict laws of MOA and the “town” leaders.

“They think Gilani will turn them into a monkey,” he said.

MOA members are to follow Gilani’s orders blindly and without questioning. Gilani teaches his followers that “jihad” is their purpose in life. Aziz confirms that four generations of MOA members have been brought up on these camps—taught from birth to distrust Americans and to prepare for jihad. The young men are trained to be criminals. Aziz calls them “modern warrior slaves.”

For some in the MOA camps, they’ve never known any other life, said Aziz. Their schooling, where there is schooling, is laughable, possibly even criminal. In the York, South Carolina, MOA compound children are taught in a storage shed. Local authorities are fearful of even discussing how these children are taught and what they are being taught.

The most vulnerable and emotionally abused on the camps are women. “They are insecure,” Aziz said of the women. “They don’t know anything. They don’t know about the outside world. They depend on everything from a man.”

Many of the women are forced into polygamous marriages at very early ages, marriages that take place inside the camps. Aziz calls them “silent” weddings. Though such “silent” weddings are standard throughout all the villages, not all marriages are illegal.

More than 90 percent of the women are on state benefits, Aziz claims, with a portion of this money going back to Sheikh Gilani in Pakistan. “They have so many kids,” he said of the women. “Eight kids. Nine kids. They have to raise them and they don’t have a lot.”

Not a lot of money. Not a lot of housing. Frequent brutality from their husbands. And a lot of kids. That’s a woman’s fate on the camps.

Because of their seclusion, lack of education, forced marriages, fear of beatings, dependency on men and their religious slavery to Sheikh Gilani and his male lieutenants, women in the camps are stripped of any independent desire to flee. “After four generations,” Aziz said, “they are living in their comfort zone.”

Discipline on the camps is ruthless, and is executed as both punishment and to intimidate followers from ever leaving.

“This is one thing I want you to really believe,” Aziz told me in one of his most distressed moments during the interview. “If somebody breaks a command, you could be tied to a tree and hit with sticks. This is crazy.”

Members are beaten for such violations as cursing, disobedience to the leaders, lying, using birth control or even watching programs on TV they’re not supposed to watch.

“Sometimes they do a crime,” Aziz said, explaining that a “crime” is doing something forbidden by Sheikh Gilani. “Sometimes they do a crime like that and they lash you. I gave the NYPD some tapes of evidence of kids getting beat, women tied to trees, stuff like that. That put me in a bad situation because I exposed these abuses.”

“I saw a 50-year-old woman tied to a tree and getting beaten … This is what I think is the biggest disgrace, the abuse. The only thing is, nobody on the camps says anything. Of course they’re afraid.”

“Some people are there because they’re scared,” Aziz said. “They don’t know what to do. They have their children there. They’re scared of the wrath of Gilani. … They are so controlled, so brainwashed. It’s crazy.”

Welfare fraud is rampant. Aziz said that children on the Hancock compound learn at an early age that it’s OK to commit crimes against non-Muslims and engage in scams. “A lot of them do welfare fraud. They do all kind of scams.”

Drug dealing is also common and is used as a source of income for MOA. “The drug money goes back to Gilani,” Aziz said, referring to their terrorist leader who rules them from Pakistan.

“I gave the NYPD enough information to shut the camps down,” he said.

That evidence included: The sexual abuse of women.  The physical abuse of children. The failure to educate girls. Such criminal activity as drug running, welfare fraud and illegal weapons.   And worse.

Ali said, “I would get into trouble if I told you everything I was providing the NYPD.  It would violate my immunity.  I was providing information to the NYPD about people who committed some very serious crimes. I’m talking about…” And then he stopped and asked, “What is worse crime you can commit?”

Ali never answered that open-ended question, riffed with imaginative answers.  But he left no question about the goal of MOA and their city-states that they are forming across America.

“The ultimate purpose,” Ali said, “is to be ready when the time is right.”

“You walk up to them and ask them, ‘What do you want to do?’ ‘I want to fight for Gilani.’  That’s what they want,” Ali said.  “It’s not good.”

Martin Mawyer is the Founder and President of Christian Action Network, a non-profit public advocacy and education group based in Lynchburg, Virginia. He began his career as a freelance journalist and has authored several books, including “Silent Shame,” “The Pro-Family Contract With America,” “Pathways to Success,” and his most recent, “Twilight in America: The Untold Story of Islamic Terrorist Training Camps Inside America.” He has produced a number of documentary films, including Homegrown Jihad, Islam Rising, Sacrificed Survivors and America’s Islamic Threat. Mawyer has appeared on The O’Reilly Factor, Hannity, Larry King Live, Pat Robertson’s 700 Club, NBC’s Today Show, Entertainment Tonight and Fox and Friends.  His latest book, “Twilight in America,” co-authored by Patti A. Pierucci, details the activities of Islamic terrorist training camps scattered throughout the United States. It can be purchased atTwilightInAmerica.com, or Amazon.com in book or Kindle version.

– See more at: http://www.lawenforcementtoday.com/2012/11/16/informant-islamic-compounds-in-america-are-training-for-jihad/#sthash.vMBft3Qd.dpuf

 

No Go Zones Are Old News Finally in Debate

After the Paris attack(s), 4 since December, the dialogue has morphed to no-go zones as designed by Islamists in many towns, states and Western cultured countries.

Do you ever wonder why Muslims pray on the public streets and not in the mosques? It is an ‘in your face’ action.

Just in France there are more than 700 of them, more on that later as France is aware of them and is allegedly working to reclaim them. In a raw language translation from French to English:

The security policy that I hear lead must be resolutely turned towards the territories and their inhabitants,”he recalls in preamble to circular addressed to the whole of the prefects of France, responsible of the implementation of these areas from the start.
It‘s to respond closely to the concerns of our citizens, often among the poorest, insists Manuel Valls, former Deputy Mayor of Evry (Essonne). The prefects of these fifteen first ‘test zones”must, by mid-September, to make known the precise contours and the objectives of security, number of two or three maximum meet. Here, the decline in burglaries or the fight against drug trafficking, then occupations of buildings halls or the flights in the snatch. “It is to bring decision-making at the level of stakeholders in the field, supports a close associate of the Minister of the Interior. The contours of these areas can be adapted at any time because we must be as reactive as offenders. »
Focus on hotspots
Alain Bauer, criminologist former adviser to Nicolas Sarkozy and also very close to Manuel Valls-, this new device could be likened to “experiments already carried out in the United States and the Canada. In the years 1990-2000, the Americans and Canadians found that a real effective policy against crimes was to focus on a series of hot spots (hot spots in English). It comes then to deploy police forces highly mobile and adaptable in a coherent territory. There, for the first time in France, it approximates this spirit there. We leave the Theology for pragmatism. »
Specifically, this device will be based on an “operational cell” led by the prefect, associated with the Prosecutor of the Republic if the latter wishes-, to coordinate all of the security forces in the area concerned. Police, CRS, gendarmes, investigators of the judicial police and intelligence services will be thus mobilized. A ‘coordination cell’ second of the various partners (municipal policies, associations, Education…) it will be, overseen by one or more local elected representatives. This cell, which must be the narrowest possible for greater efficiency, aims to drive all prevention actions against delinquency, such as the implementation of measures aimed at preventing the recurrence of minors.
Remains unknown: how will have the ZSP? “Even if the future creations of posts will be deployed, as a priority, on these areas, we will mobilize existing resources,” stressed the Ministry of the Interior, which is “not deprive certain sectors for the benefit of this new feature. Without waiting for the results of the experiment, Manuel Valls already plans to deploy “a quarantine to other priority areas of security” by summer 2013.
For a list of the no-go zones just in France click here, there are 751 of them throughout the country. My friend Steve Emerson at the Investigative Project explained on Sean Hannity last night how not only France but all of Europe has passed the point of diminishing returns to reclaim their own sovereignty. He is right and this has been fact for years, but it IS coming to America unless we advance this debate and immigration.
What is chilling is the entire Obama administration through the U.S. State Department has been coaching Muslims overseas through embassies including France.

SCOTT SAYARE, New York Times 

BONDY, France — The residents of this poor, multiracial Paris suburb say they have been abandoned. For 30 years, they say, the French authorities have written off Bondy and neighborhoods like it, treating their inhabitants as terminal delinquents and ignoring their potential.

This, residents note, is not the approach taken by the U.S. Department of State.

“We’re waiting for the president of the Republic, for his ministers,” said Gilbert Roger, the mayor of Bondy. “And we see the ambassador of the United States.”

The U.S. Embassy in Paris has formed a network of partnerships with local governments, advocacy groups, entrepreneurs, students and cultural leaders in the troubled immigrant enclaves outside France’s major cities.

Begun in the wake of the Sept. 11 attacks as part of an effort to bolster the image of the United States within Muslim communities across the globe, American outreach in these hard neighborhoods — often referred to collectively as the “banlieues,” or suburbs — has grown in scale and visibility since the election of Barack Obama.

France is home to between 5 million and 6 million Muslims, Europe’s largest Muslim population, and the banlieues have long been considered potential incubators for religious extremism. But anti-American sentiment, once pervasive in these neighborhoods, seems to have been all but erased since the election of Obama, who has proved a powerful symbol of hope here and a powerful diplomatic tool.

Many suggest the Americans’ warm reception is a measure of these communities’ sense of abandonment. Others say it is the presence of Obama in the White House. Whatever the case, the United States is now more popular in the banlieues than at any time in recent memory, say French and American officials.

Much of the embassy’s outreach is meant to dispel “mistruths” about the United States, the ambassador, Charles H. Rivkin, said in an interview, adding: “It’s easier to hate something you don’t understand.”

With an annual public affairs budget of about $3 million, the Paris embassy has sponsored a variety of urban renewal projects, music festivals and conferences. Since Obama’s election, the Americans have helped organize seminars for minority politicians, coaching them in electoral strategy, fund-raising and communications.

The International Visitor Leadership Program, which sends 20 to 30 promising French entrepreneurs and politicians to America for several weeks each year, now includes more minority participants, and Muslims in particular. The embassy began a similar program for French teenagers.

Rivkin, 48, an entertainment executive and the youngest American ambassador to France in nearly 60 years, has taken a strong interest in the banlieues. Earlier this year, he thrilled a group of students in Bondy when he arrived with the actor Samuel L. Jackson, one of several entertainment industry contacts he has called upon in France. In Los Angeles, Rivkin cultivated ties between the family media and hip-hop worlds; in Paris, he has hosted local rappers at the Hotel Rothschild, his official residence.

Officials insist the outreach is not meant solely to curry favor for the United States; the Americans also see an emerging group of political and business elites in these neighborhoods. The embassy is “trying to connect with the next generation of leaders in France,” Rivkin said. “That includes the banlieues.”

Few French leaders speak in such hopeful terms.

Residents “have the sense that the United States looks upon our areas with much more deference and respect,” said Roger, the Bondy mayor. For electoral reasons, he said, French politicians exaggerate the violence and criminality here.

Ministerial excursions to the banlieues often entail a crushing police presence and vows to crack down on crime. President Nicolas Sarkozy, who as interior minister pledged to clean up one of these cities with a high-pressure hose, typically spends his time here consulting with law enforcement officials.

Although often criticized as not serious about stemming the violence, poverty and unemployment that plague the banlieues, the French government commits $5 billion annually to these cities, according to Fadela Amara, the secretary of state for urban policy. Since 2003, she said, the state has pledged more than $16 billion to a nationwide urban reconstruction program.

Residents and local politicians say this is nowhere near enough, although they add that money alone will not solve the problems.

“Do you know what it means to give recognition in the suburbs?” asked Aziz Senni, 34, the founder of a taxi service and an investment fund dedicated to spurring economic development in the banlieues, where he was raised. “It’s worth as much as gold.”

A Moroccan-born Muslim, Senni traveled to the United States in 2006 as a participant in the visitor program. He was effusive in his praise for the outreach and the optimism it has spread. “Never has France had this type of approach,” he said.

Senni spoke of feeling “stigmatized” by French leaders. A law banning the full facial veil, a government-led “debate on national identity” and a recent proposal to revoke French nationality from certain criminals “of foreign origin” have been widely felt as attacks on immigrants and Muslims here.

“The emerging elite in the suburbs doesn’t see itself in the way it’s being treated by French society,” said Nordine Nabili, 43, who directs the newly opened Bondy branch of a journalism school, ESJ Lille; he hosted Rivkin and Jackson there in April.

“You’re the future,” Jackson told the students.

Nabili said: “I don’t think people tell them that enough.” He worries the Americans may be raising hopes too high, however. Beyond good feelings, he said, “there really needs to be a true policy.”

Rivkin called such concerns unfounded. “From my vantage point, this embassy has not been peddling false dreams,” he said. “Anything is possible, if you put your mind to it and work hard enough.”

Widad Ketfi, 25, was among the students who met Rivkin and Jackson earlier this year. “We won’t be disappointed,” she insisted. The American attention is proof that “these young people are succeeding,” she said, that “we’re not invisible.”

Taxes Driving U.S. Corporations to Shutter

No wants to change the tax code and no one wants to allow U.S. currency offshore to be repatriated so…

U.S. Stands to Lose Billions From Corporate Tax Inversions

One Estimate Puts Lost Tax Revenue at Close to $20 Billion Over a Decade

How much revenue does the U.S. Treasury stand to lose from corporate tax inversions? It is difficult to say precisely, but one estimate puts the figure at close to $20 billion. Calculating how much the U.S. Treasury would lose is nearly impossible because of a dearth of reliable tax data from companies’ public filings and the variables in how companies can structure their businesses, tax experts say. One way companies seek to reduce their U.S. tax bills by reincorporating overseas is to transfer pretax income from their U.S. operations to their foreign parent companies through intercompany debt, says corporate tax consultant Robert Willens. But it is difficult to know how large of an impact that will have for a given company because of limits on how much interest companies can deduct from their taxable income. There is also a risk that companies act too aggressively attract scrutiny from the Internal Revenue Service. Another variable is the cash many companies keep overseas to avoid U.S. taxes. The cash only becomes taxable once it is brought back to the U.S. to pay dividends to shareholders or is used for other purposes. But companies don’t always disclose how much cash they bring back home or when.

Some companies say they were never going to repatriate the cash anyway, so they aren’t depriving the U.S. tax base of revenue by moving out of the country. Report: 1 million corporations closed, 60,000 a year; taxes blamed America has lost 1 million corporations since their height during the Reagan era, in part driven out of business by the industrialized world’s highest corporate tax rate, according to a new report from the nonpartisan Tax Foundation. The just-issued research revealed that the number of traditional “C” corporations has fall to a “historically low level” and wiped out the corporate tax base, resulting in the federal government relying much more on individual income taxes to fund its operation. “There is now more net business income taxed under the individual income tax system than the traditional corporate tax code, a trend that does not appear to be stopping any time soon,” said the report provided to Secrets. It said that corporate closings have recently picked up steam and now 60,000 a year are shut down. A driver in the loss of traditional corporations has been the ever-rising corporate tax rate, an issue Washington has been ducking for years. The Tax Foundation said that many corporate titans have taken matters into their own hands by restructuring as “pass through” operations which allows profits to be taxed at lower individual rates. “More than 60 percent of U.S. business profits are now taxed under the individual income tax code rather than the corporate tax code, which explains why the U.S. collects a relatively small amount of tax revenue from corporations despite having the developed world’s highest corporate tax rate,” said the foundation. “Although this kind of do-it-yourself tax reform is beneficial to the overall economy because it lowers the tax burden on business investment, something is nevertheless lost,” said Tax Foundation Chief Economist William McBride in a statement. “Pass-through businesses do not offer the same ability to invite investment from thousands of shareholders or easily transfer shares. That means the decline of the traditional corporate sector represents an economic distortion that is hobbling American industrial capacity and job growth. No other developed country has such a distorted business sector,” he added.

Report: 1 million corporations closed, 60,000 a year; taxes blamed

America has lost 1 million corporations since their height during the Reagan era, in part driven out of business by the industrialized world’s highest corporate tax rate, according to a new report from the nonpartisan Tax Foundation.

The just-issued research revealed that the number of traditional “C” corporations has fall to a “historically low level” and wiped out the corporate tax base, resulting in the federal government relying much more on individual income taxes to fund its operation.

“There is now more net business income taxed under the individual income tax system than the traditional corporate tax code, a trend that does not appear to be stopping any time soon,” said the report provided to Secrets.

It said that corporate closings have recently picked up steam and now 60,000 a year are shut down.

A driver in the loss of traditional corporations has been the ever-rising corporate tax rate, an issue Washington has been ducking for years.

The Tax Foundation said that many corporate titans have taken matters into their own hands by restructuring as “pass through” operations which allows profits to be taxed at lower individual rates.

“More than 60 percent of U.S. business profits are now taxed under the individual income tax code rather than the corporate tax code, which explains why the U.S. collects a relatively small amount of tax revenue from corporations despite having the developed world’s highest corporate tax rate,” said the foundation.

“Although this kind of do-it-yourself tax reform is beneficial to the overall economy because it lowers the tax burden on business investment, something is nevertheless lost,” said Tax Foundation Chief Economist William McBride in a statement.

“Pass-through businesses do not offer the same ability to invite investment from thousands of shareholders or easily transfer shares. That means the decline of the traditional corporate sector represents an economic distortion that is hobbling American industrial capacity and job growth. No other developed country has such a distorted business sector,” he added.

Then comes Congress with threats:

The Senate’s chief tax writer, Ron Wyden, wants U.S. companies looking to move abroad for a lower tax bill to understand one thing: “[T]hey won’t profit from abandoning the U.S.”

The Democrat’s comments, made in a Wall Street Journal op-ed last week, came amidst a spate of proposed mergers between major American companies and foreign rivals that would end up in their reducing their U.S. tax bill.

The proposed merger that’s gotten the most attention of late: The so far unsuccessful bid by Pfizer (PFE) for British pharmaceutical maker AstraZeneca (AZN).

Today, a U.S. company can move to a more tax-friendly country in a process known as “inversion” if the foreign partner owns more than 20% of the stock in the merged entity, among other requirements.

Wyden wants to raise that threshold to at least 50%, and he would like to make such a provision retroactive to May 8, 2014.

 

The Fallout of Qatar’s Reputation

Qatar has had a long history of funding terrorism and taking in combatants as free refugees such as the Taliban 5. Qatar is denying funding terrorism and the Pentagon is playing stupid on the matter at the behest of the U.S. State Department all for the sake of nefarious diplomacy.

What is more, since the Arab Spring and the power shift in Egypt, al Sissi has moved to terminate the Muslim Brotherhood footprint once based in Cairo. Additionally, Egypt has moved to terminate al Jazeera media in Egypt.

Pressure has been applied to Qatar by several Gulf States recently including the United Arab Emirates as well as Saudi Arabia. Some pressure has also been applied by the U.S. Treasury which tracks terror funding.

Now comes the leader of Hamas.

Hamas leader Mashaal said deported from Qatar

Reconciling with key Arab countries against Brotherhood, Doha boots political chief; Israel welcomes news, Hamas denies it

Qatar has deported Hamas political leader Khaled Mashaal after hosting him for the past three years, Israel’s Foreign Ministry said Tuesday.

The move, first reported by a Turkish newspaper on Sunday, was swiftly denied by an official from the Islamist group.

According to a report in left-wing Turkish newspaper Aydınlık, Qatar has faced significant pressure from Saudi Arabia and the United Arab Emirates to deport Mashaal, amid a diplomatic reconciliation process currently underway between the small Gulf state and the Arab world.

According to CNN, citing a Hamas-run news agency, Mashaal and other Muslim Brotherhood members were most likely to head to Turkey.

On December 20, Egyptian President Abdel Fattah el-Sissi met with Sheikh Mohammad bin Abdul Rahman, a special envoy of Qatari leader Sheikh Tamim bin Hamad al-Thani. The meeting apparently ended the longstanding enmity between the two states over Qatar’s support for Hamas and the Muslim Brotherhood.

In a written message Tuesday, Israel’s Foreign Ministry congratulated Qatar for its decision to deport Mashaal.

“The Foreign Ministry, led by minister Avigdor Liberman, has advanced various moves to cause Qatar to carry out this step and stop aiding Hamas, directly and indirectly. To this end, minister Liberman and the ministry’s professional staff have acted in overt and covert tracks with Qatar and other states. We expect the Turkish government to now follow suit,” the Foreign Ministry’s message read.

But a Hamas official, Izzat al-Rishq, denied reports that Mashaal was in fact deported.

“There is no truth to reports by certain media concerning the departure of Khaled Mashaal from Qatar,” Rishq wrote on his Facebook page Tuesday afternoon.

According to Arab media reports, the deal between Egypt and Qatar included the closing of anti-Sissi Qatari news channel Al-Jazeera Mubasher Misr on December 22; the extradition of Egyptian Muslim Brotherhood members from Qatar to Egypt; and a halt to Qatar’s funding of the Muslim Brotherhood.

If true, Mashaal’s departure from Qatar would mark the end of Hamas’s political presence in the Arab world. Expelled from Jordan in August 1999 and choosing to break ties with the Assad regime in Syria in January 2012, Mashaal has struggled — and failed — to foster political patrons in the tumultuous Arab Middle East.

Appearing before a gathering of Turkish Prime Minister Recep Tayyip Erdogan’s Justice and Development Party in Konya December 27, Mashaal congratulated the people of Turkey “for having [Prime Minister Ahmet] Davutoğlu and President Recep Tayyip Erdoğan” as heads of state, adding that “a strong Turkey means a strong Palestine … Inshallah, God is with us and with you on the road to victory.”

Qatar: “Worst” on Counterterroism in the Middle East?

On Sunday, WikiLeaks revealed a State Department cable last December that labeled Qatar, the tiny, oil-rich Gulf nation, as the Middle East’s “worst” participant in counterterrorism efforts, the New York Times reports. According to the cable, Qatari security was “hesitant to act against known terrorists out of concern for appearing to be aligned with the U.S. and provoking reprisals.”

Another cable from December 2009 stressed increased counterterrorism efforts as a talking point for the Emir’s January 2010 visit.

The details offered in these cables are particularly strange when compared with a 2008 Congressional Research Service report for Congress.

The U.S. State Department called Qatar’s terrorism support since 9/11 “significant,” according to the CRS report. Since the attacks, Qatar established both a Combating Terrorism Law and the Qatar Authority for Charitable Activities (QACA) in March of 2004. The QACA was meant to monitor the operations of all Qatari charity organizations and ostensibly make sure the charities weren’t funneling cash to terrorist organizations. But there was an asterisk: The Emir could stop the QACA from overseeing a particular organization’s activities whenever he wants.

“U.S. concerns regarding alleged material support for terrorist groups by some Qataris, including members of the royal family, have been balanced over time by Qatar’s counterterrorism and efforts and its broader, long-term commitment to host and support U.S. military forces being used in ongoing operations in Iraq, Afghanistan and the global war on terrorism,” wrote Christopher M. Blanchard, the Middle East affairs analyst who authored the CRS report.

So what changed between 2008 and 2009?

Probably not much. The discrepancy in rhetoric is likely more an issue of what the United States is willing to say in public, and in private.

“Keeping U.S. basing rights in Qatar and ensuring the stable flow of oil and LNG gas [liquefied natural gas] are both more important than Qatar’s willingness to deal seriously with its citizens involvement in terrorism,” says Toby Jones, an assistant Middle East history professor at Rutgers University. “The cost of [the United States] pressuring them publicly to take counterterrorism seriously, it seems, might come at too high an economic cost.”

But U.S. officials may have reason to be suspicious of Qatar. Members of the royal family reportedly hosted Khalid Shaikh Mohammed, the 9/11 mastermind, in the late ’90s and may have helped him evade U.S. capture. In 2005, officials discovered another link between Qatar and al Qaeda: Qatar paid al Qaeda (and some speculate it may still be paying) millions of dollars each year so al Qaeda wouldn’t attack it. Qatar struck the deal before the 2003 Iraq invasion and renewed it in March of 2005, when an Egyptian suicide bomber attacked a theater in Doha. Many believed the bomber was part of al Qaeda. “We’re not sure that the attack was carried out by al Qaeda, but we ratified our agreement just to be on the safe side,” a Qatari official said at the time. “We are a soft target and prefer to pay to secure our national and economical interests. We are not the only ones doing so.”

It’s true: Qatar is one of many nations that have allegedly funded Islamic movements to save their own citizens, and that funding was another topic of discussion slated for last January’s meeting. “Officials should make known USG concerns about the financial support to Hamas by Qatari charitable organizations and our concerns about the moral support Hamas receives from Yousef Al-Qaradawi,” the December, 2009 cable said. “It is also essential to stress that high-level Qatari political support is needed, if financial flows to terrorists are to stop.”

But in a region rife with secret terrorist ties and illicit deals, it may seem strange that the only nation to host a U.S. military base could earn the dubious-least-valuable player title.

Yet America’s chummy relationship with Qatar is a key reason for Doha’s hesitancy to comply with every U.S. demand and its apparent eagerness to appease threatening countries and organizations. That relationship is, partly, what makes Qatar such a ready target.

Because it hosts the Al Udeid airbase and Camp As Sayliyah, a pre-positioning facility of U.S. military equipment, Qatar is at greater risk of terrorist attacks than neighboring countries, whose ties to the U.S. are less tangible. Notably, Qatar pays for the upkeep of the American military bases in its borders; the U.S. pays no rent, and no utilities.

So while countries like Saudi Arabia and the emirate of Abu Dhabi have aligned themselves strongly with the U.S. counterterrorism strategy because they rely somewhat on U.S. power and protection, Qatar has no such dependence. “[Qatar isn’t] fully behind the United States in the same way that Abu Dhabi clearly is,” explains Dr. Christopher Davidson, a United Nations and Middle East Policy Council expert on the Gulf monarchies, and a professor at Durham University in England. “This explains why there’s been some criticism of Qatar not being tight enough on counterterrorism. ”

Beyond Qatar’s alleged funding of al Qaeda and its ties to Hamas and Iran, it has also tried to bolster its reputation by allowing money to flow freely through the country, no questions asked. Implementing more scrutiny would likely anger terrorist groups and put Qatar at greater risk.

“If the funding is cut, or if the Qatari authorities listen to America and try to tighten things up so money can’t flow as easily, then you have the real risk of jihad coming home to Qatar,” Davidson explains. “The smaller Gulf states have never really faced a stage of serious terror attacks like Saudi Arabia has, but they all certainly live in fear of that.”

 

 

 

2015, a Banner Year for Tax Hikes

It is Obamacare stupid. A full report is here.

 

Full List of Obamacare Tax Hikes: Listed by Size of Tax Hike

Complied by Americans for Tax Reform

WASHINGTON, DC — Obamacare contains 20 new or higher taxes on American families and small businesses. Arranged by their respective sizes according to CBO scores, below is the total list of all $500 billion-plus in tax hikes (over the next ten years) in Obamacare, their effective dates, and where to find them in the bill.

$123 Billion: Surtax on Investment Income (Takes effect Jan. 2013): A new, 3.8 percent surtax on investment income earned in households making at least $250,000 ($200,000 single). This would result in the following top tax rates on investment income:

Capital Gains Dividends Other*
2012 15% 15% 35%
2013+ 23.8% 43.4% 43.4%

*Other unearned income includes (for surtax purposes) gross income from interest, annuities, royalties, net rents, and passive income in partnerships and Subchapter-S corporations.  It does not include municipal bond interest or life insurance proceeds, since those do not add to gross income.  It does not include active trade or business income, fair market value sales of ownership in pass-through entities, or distributions from retirement plans.  The 3.8% surtax does not apply to non-resident aliens. (Bill: Reconciliation Act; Page: 87-93)

$86 Billion: Hike in Medicare Payroll Tax (Takes effect Jan. 2013): Current law and changes:

First $200,000
($250,000 Married)
Employer/Employee
All Remaining Wages
Employer/Employee
Current Law 1.45%/1.45%
2.9% self-employed
1.45%/1.45%
2.9% self-employed
Obamacare Tax Hike 1.45%/1.45%
2.9% self-employed
1.45%/2.35%
3.8% self-employed
Bill: PPACA, Reconciliation Act; Page: 2000-2003; 87-93

$65 Billion: Individual Mandate Excise Tax and Employer Mandate Tax (Both taxes take effect Jan. 2014):

Individual: Anyone not buying “qualifying” health insurance as defined by Obama-appointed HHS bureaucrats must pay an income surtax according to the higher of the following

1 Adult 2 Adults 3+ Adults
2014 1% AGI/$95 1% AGI/$190 1% AGI/$285
2015 2% AGI/$325 2% AGI/$650 2% AGI/$975
2016 + 2.5% AGI/$695 2.5% AGI/$1390 2.5% AGI/$2085
Exemptions for religious objectors, undocumented immigrants, prisoners, those earning less than the poverty line, members of Indian tribes, and hardship cases (determined by HHS). Bill: PPACA; Page: 317-337

Employer: If an employer does not offer health coverage, and at least one employee qualifies for a health tax credit, the employer must pay an additional non-deductible tax of $2000 for all full-time employees.  Applies to all employers with 50 or more employees. If any employee actually receives coverage through the exchange, the penalty on the employer for that employee rises to $3000. If the employer requires a waiting period to enroll in coverage of 30-60 days, there is a $400 tax per employee ($600 if the period is 60 days or longer). Bill: PPACA; Page: 345-346

(Combined score of individual and employer mandate tax penalty: $65 billion)

$60.1 Billion: Tax on Health Insurers (Takes effect Jan. 2014): Annual tax on the industry imposed relative to health insurance premiums collected that year.  Phases in gradually until 2018.  Fully-imposed on firms with $50 million in profits. Bill: PPACA; Page: 1,986-1,993

$32 Billion: Excise Tax on Comprehensive Health Insurance Plans (Takes effect Jan. 2018): Starting in 2018, new 40 percent excise tax on “Cadillac” health insurance plans ($10,200 single/$27,500 family).  Higher threshold ($11,500 single/$29,450 family) for early retirees and high-risk professions.  CPI +1 percentage point indexed. Bill: PPACA; Page: 1,941-1,956

$23.6 Billion: “Black liquor” tax hike (Took effect in 2010) This is a tax increase on a type of bio-fuel. Bill: Reconciliation Act; Page: 105

$22.2 Billion: Tax on Innovator Drug Companies (Took effect in 2010): $2.3 billion annual tax on the industry imposed relative to share of sales made that year. Bill: PPACA; Page: 1,971-1,980

$20 Billion: Tax on Medical Device Manufacturers (Takes effect Jan. 2013): Medical device manufacturers employ 360,000 people in 6000 plants across the country. This law imposes a new 2.3% excise tax.  Exempts items retailing for <$100. Bill: PPACA; Page: 1,980-1,986

$15.2 Billion: High Medical Bills Tax (Takes effect Jan 1. 2013): Currently, those facing high medical expenses are allowed a deduction for medical expenses to the extent that those expenses exceed 7.5 percent of adjusted gross income (AGI).  The new provision imposes a threshold of 10 percent of AGI. Waived for 65+ taxpayers in 2013-2016 only. Bill: PPACA; Page: 1,994-1,995

$13.2 Billion: Flexible Spending Account Cap – aka “Special Needs Kids Tax” (Takes effect Jan. 2013): Imposes cap on FSAs of $2500 (now unlimited).  Indexed to inflation after 2013. 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 thousands of 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 (link is external)) can easily exceed $14,000 per year. Under tax rules, FSA dollars can be used to pay for this type of special needs education. Bill: PPACA; Page: 2,388-2,389

$5 Billion: Medicine Cabinet Tax (Took effect Jan. 2011): Americans no longer able to use health savings account (HSA), flexible spending account (FSA), or health reimbursement (HRA) pre-tax dollars to purchase non-prescription, over-the-counter medicines (except insulin). Bill: PPACA; Page: 1,957-1,959

$4.5 Billion: Elimination of tax deduction for employer-provided retirement Rx drug coverage in coordination with Medicare Part D (Takes effect Jan. 2013) Bill: PPACA; Page: 1,994

$4.5 Billion: Codification of the “economic substance doctrine” (Took effect in 2010): This provision allows the IRS to disallow completely-legal tax deductions and other legal tax-minimizing plans just because the IRS deems that the action lacks “substance” and is merely intended to reduce taxes owed. Bill: Reconciliation Act; Page: 108-113

$2.7 Billion: Tax on Indoor Tanning Services (Took effect July 1, 2010): New 10 percent excise tax on Americans using indoor tanning salons. Bill: PPACA; Page: 2,397-2,399

$1.4 Billion: HSA Withdrawal Tax Hike (Took effect Jan. 2011): Increases additional tax on non-medical early withdrawals from an HSA from 10 to 20 percent, disadvantaging them relative to IRAs and other tax-advantaged accounts, which remain at 10 percent. Bill: PPACA; Page: 1,959

$0.6 Billion: $500,000 Annual Executive Compensation Limit for Health Insurance Executives (Takes effect Jan. 2013): Bill: PPACA; Page: 1,995-2,000

$0.4 Billion: Blue Cross/Blue Shield Tax Hike (Took effect in 2010): The special tax deduction in current law for Blue Cross/Blue Shield companies would only be allowed if 85 percent or more of premium revenues are spent on clinical services. Bill: PPACA; Page: 2,004

$ Negligible: Excise Tax on Charitable Hospitals (Took effect in 2010): $50,000 per hospital if they fail to meet new “community health assessment needs,” “financial assistance,” and “billing and collection” rules set by HHS. Bill: PPACA; Page: 1,961-1,971

$ Negligible: Employer Reporting of Insurance on W-2 (Took effect in Jan. 2012): Preamble to taxing health benefits on individual tax returns. Bill: PPACA; Page: 1,957