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.”

 

 

 

What You Dont Know About the Tsarnaev Case

Jury selection is occurring today for the Jokar Tsarneav case while his lawyers failed in their attempt to move the case to another court system. Since the Boston bombing, several items have surfaced. Remember, this WAS a terror attack again on America.

It’s the second, the sentencing phase, including a possible death sentence, that has been the subject of behind the scenes discussions.

Federal prosecutors and defense attorneys for Tsarnaev have held talks on a possible plea agreement but failed to reach one, U.S. officials familiar with the talks say.

The discussions in recent months have centered on the possibility of Tsarnaev pleading guilty and receiving a life sentence without parole, according to the officials.

A spokeswoman for the U.S. Attorney in Boston declined to comment. Attorney Judy Clarke, who represents Tsarnaev, didn’t respond to a request for comment.

The outcome so far is unusual for Clarke who helped negotiate plea deals that saved the lives of notorious criminals including 9/11 plotter Zacarias Moussaoui, Unabomber Ted Kaczynski and Jared Loughner, who carried out the mass shooting that killed six and gravely injured former Congresswoman Gabrielle Giffords.

Boston Bomber Could Have Been Deported After 2009 Arrest

Updated 4 p.m. Friday related to arrest versus conviction issue:  One of the Chechen terrorists who carried out the Boston Marathon bombings could have been deported years ago after a criminal arrest and/or conviction and the other was granted American citizenship on the 11th anniversary of the worst terrorist attack on U.S. soil.

Tamerlan Tsarnaev, the 26-year-old killed in a wild shootout with police, was a legal U.S. resident who nevertheless could have been removed from the country after a 2009 domestic violence arrest and conviction, according to a Judicial Watch source. That means the Obama administration missed an opportunity to deport Tsarnaev but evidently didn’t feel he represented a big enough threat.

Other reporting confirms Tsarnaev’s arrest for domestic violence but we’re seeking confirmation of a conviction. Nevertheless he would have been subject to removal for the arrest itself.

Adding insult to injury, the other bomber, little brother Dzhokhar Tsarnaev, was rewarded with American Citizenship on September 11, 2012 in Boston, according to JW’s source. The 19-year-old, who is still on the run, was granted asylum in Arlington Virginia on September 27, 2002, JW’s source reveals.

Years before these Chechen terrorists carried out the Boston Marathon bombings Judicial Watch uncovered critical intelligence documentsdetailing al Qaeda’s activities in Chechnya, including the creation of a 1995 camp—ordered by Osama bin Laden—to train “international terrorists” to carry out plots against Americans and westerners.

The goal, according to the once-classified documents obtained by JW in 2011, was to “establish a worldwide Islamic state capable of directly challenging the U.S., China, Russia, and what it views as Judeo-Christian and Confucian domination.” Further, radical Islamic regimes were to be established and supported everywhere possible, from “sea to sea,” including Chechnya. “Terrorist activities are to be conducted against Americans and westerners…” according to the report issued by the Defense Intelligence Agency (DIA).

In other words, it was only a matter of time before terrorists from the predominantly radical Islamic republic carried out an attack on U.S. soil. Chechnya declared independence from Russia in 1991 and Chechen militants are quite the savvy terrorists because they’ve successfully targeted Moscow with bombings and hostage plots for more than two decades.

In 2004 Chechen Islamic militants attacked a school in Beslan, North Ossetia, Russia and they murdered 380 children, parents, teachers and visitors after holding more than 1,000 captive for three days. Judicial Watch also obtained intelligence documents from the government detailing that terrorist attack. Jointly released by the FBI and the Department of Homeland Security (DHS), the October 12, 2004, report analyzes the Beslan terrorist attack with a view toward gleaning lessons for potential attacks on schools in the United States.

There’s no telling how many of these Chechen terrorists have infiltrated the United States or how many opportunities the government has missed to protect the country by deporting them. Osama bin Laden specifically chose Chechnya as a terrorist training camp because it’s an “area unreachable by strikes from the west,” according to the intelligence report obtained by JW years ago.

The Associated Press is reporting that Khairullozhon Matanov, a friend of Boston marathon bomber Tamerlan Tsarnaev, used aliases to transfer over $70,000 overseas in the years leading up to the Apr. 15, 2013, attack. The source of the money has not been disclosed, but we know that the Tsarnaev brothers were the recipients of over $100,000 in public benefits from 2002 to 2012. The AP reports that one of the overseas transfers was made while Tsarnaev was travelling in Russia—the intimation being that the transfer may have been for or on behalf of Tsarnaev.

Were Matanov and Tsarnaev scratching each other’s backs?

…Agent Timothy McElroy said that between 2010 and 2013, Matanov sent more than $71,000 to 15 people in six countries. McElroy said agents determined that most of the money — about $56,590 — was sent to Matanov’s family, while the rest — about $14,800 — went to non-family.

Matanov’s lawyer, Edward Hayden, said the money transfers ‘had nothing to do with terrorism.’

‘He was uncomfortable sending all the money in his own name,’ he said.

Assistant U.S. Attorney Scott Garland said Matanov had repeatedly deceived authorities when questioned about his relationship with Tamerlan Tsarnaev in the days after the bombings. Garland said his “pattern of deceit” was also shown through Matanov’s use of aliases when sending money….

 

Islamic State has no Bureaucracy, We DO

The media nor the Pentagon is reporting but:

U.S. troops serving at the Al Asad air base in Iraq are being targeted with “regular” mortar and rocket fire from Islamic State (IS) terrorists, according to the Pentagon.

The increasingly dangerous situation for the 320 U.S. troops serving at the base is raising concern among Pentagon officials, according to Defense Department spokesman Col. Steven Warren.

While no soldiers have been injured by the IS attacks, the rockets and mortars are landing around the base’s perimeter, according to CNN.

The Pentagon will not say if it is changing base security measures to account for the increased risk, according to CNN.

Raqqa is the defacto headquarters for Islamic State….has anyone questioned why no one including Assad has not bombed Raqqa? We have intelligence services globally that are watching all Islamic State operatives. Islamic extremist’s movements were easily trackable down to the building via geotags in his Twitter post.

People often are unaware that they’re accidentally posting their location on Facebook Inc. (FB) or Twitter Inc.’s (TWTR) social sites.  One would be ISIS jihadist from New Zealand found that out the hard way.

IBRABO, a Canadian open source intelligence research firm, posted details of how a would-be Jihadi calling himself the “Kiwi Jihadi” accidentally revealed his current location and his locations during the past few months of 2014, months he’s spent serving the so-called “Islamic State” (ISIS), a group behind much of the brutal violence in Syria in Iraq.

Posting to his Twitter account, @M_Taylor_Kiwi, the “Kiwi Jihadi” boasted of his exploits with ISIS.  But he also inadvertently shared months of maps detailing ISIS hideouts he spent time at.  He deleted the Tweets — more than 40 — when he grew wise that they were geotagged and might have revealed his location.  But iBrabo had already mapped his movements in glorious detail.

Fighting the Islamic State in Iraq and Syria (ISIS, also known as ISIL) is costing up to $10 million a day, the Pentagon has said. According to one estimate released this week, the fight could cost as much as $8.6 billion a year.

So far, that effort has been funded through a war budget that’s not subject to the same budget caps as the Defense Department’s base budget. It’s likely to continue to be funded this way, even though both Democrats and Republicans have referred to this fund as a “slush fund” for the Pentagon.

“Right now, the cost for operations in Iraq are coming out of Overseas Contingency Operations,” Deputy Defense Secretary Robert Work said Tuesday at the Council on Foreign Relations. “For the foreseeable future, we believe that is the case.”

Work and others have made the case that funding the war against ISIS through the Overseas Contingency Operations (OCO) budget is the best option available since Congress has no plans this year to put an end to sequestration.

It gets worse….

Isis news: Caliphate unveils first annual budget of $2bn with $250m surplus war chest

Islamic State (Isis) has claimed it has an annual budget of $2bn (£1.31bn) for 2015 and an estimated surplus of $250m (£163m) which will act as the group’s war chest against the West.

In an interview with Arabic outlet Al-Araby Al-Jadeed, religious leader Naji Abdullah from Mosul claimed that the group is using the budget as part of wider plans to develop and expand its self-proclaimed “caliphate” in Iraq and Syria.

Another senior religious figure in the city of Mosul, Sheikh Abu Saad al-Ansari, said its first-ever budget would help those in poverty, the disabled and families of Islamic State (IS) fighters who have been killed in operations conducted by the US-led coalition or Iraqi forces.

According to The Economist, the group already pay its fighters a $400 a month, more than any Syrian rebel group or the Iraqi government pays its own fighters.

With the $250m surplus left after projected expenditure, the group plans to use the money to beef-up its fight against the US-led coalition which has been conducting air strikes against IS positions in both Iraq and Syria while arming Kurds in northern Iraq, according to The Washington Times.

As well as the announcement of an annual budget, the group has reportedly opened its own bank, known as the “Islamic Bank”, where customers are able to receive a loan or deposit their money.

Iraq expert Fouad Ali told Al-Araby that the announcement of a budget and an Islamic bank were propaganda tactics to “undermine the morale of the coalition and the Iraqi government”.

The group’s revenue is believed to come from kidnapping, taxes, oil revenues and extortion.

The announcement of the new budget or Islamic bank could not be independently verified by IBTimes UK.

In June last year, the militants launched an offensive across northern and western Iraq, capturing large swathes of land around vital cities such as Ramadi and Mosul, Iraq’s second largest city, where they robbed $450m from the central bank.

Wartime President Fails on Afghan Exit Strategy

The Assumptions behind a Strategy that Has Been a Long Time Dying

The reality, however, is that the strategy developed under General Stanley McCrystal has been dying for a long time and for many more reasons than the growing distrust between U.S. and ISAF personnel and the Afghans. It was already clear in 2009 that the odds of success were no better than 50 percent.
The key reasons shaping uncertainty as to whether the mission could be accomplished—whether it would be possible to create an Afghanistan that could largely stand on its own and be free of any major enclaves of terrorists or violent extremists—went far beyond the problems created by the insurgents.
It was clear that there were four roughly equal threats to success, of which the Afghan Taliban, Haqqani, and Hekmatyar were only the first. The second was the corruption and incompetence of the Afghan government. The third was the role of Pakistan and its tolerance and support of insurgent sanctuaries. The fourth was the United States and its allies.  The full report is here.

Afghanistan’s president has suggested that the U.S. “re-examine” its plan to withdraw all of the American-led coalition troops from the country by the end of 2016.

“Deadlines concentrate the mind. But deadlines should not be dogmas,” Ashraf Ghani told CBS’ “60 Minutes” in an interview that aired Sunday evening.

“If both parties, or, in this case, multiple partners, have done their best to achieve the objectives and progress is very real, then there should be willingness to re-examine a deadline,” he added.

When asked if he had made his view clear to President Barack Obama, Ghani said “President Obama knows me. We don’t need to tell each other.”

There was no immediate response from the White House, State Department, or Pentagon to Ghani’s remarks Sunday night.

The U.S. and its NATO allies marked the formal end of the U.S. combat mission in Afghanistan last week. On Thursday, 13,500 soldiers of the International Security Assistance Force, almost 11,000 of them American, transitioned to a supporting role for Afghanistan’s military.

The handover of primary responsibility for battling the Taliban represents the ultimate test for the 350,000 strong Afghan army. Critics have long questioned the local troops’ morale, discipline, and competence in the face of Taliban attacks. According to a United Nations report, 2014 was the deadliest year on record for non-combatants in Afghanistan, with at least 3,188 civilians killed in the intensifying war. By comparison, at least 4,600 members of the Afghan security forces were killed by fighting last year.

Ghani also told CBS that he was concerned about the possibility that Islamic State fighters could make their way to Afghanistan. However, that concern was refuted by ISAF commander Gen. John Campbell, who said that “This is not Iraq. I don’t see [Islamic State] coming into Afghanistan like they did into Iraq. The Afghan Security Forces would not allow that.”

Campbell also described the Afghan National Army as “the number one respected institution in Afghanistan. Couple years ago, I probably wouldn’t have said that, but today it is.”

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