Five new taxes kick in on New Year’s Day, when we start paying for ObamaCare.
* A 3.8 percent surtax on investment income for individuals making more than $200,000 or married couples above $250,000.
* A first-ever cap on the amount that the 24 million Americans with Flexible Spending Accounts for medical expenses can contribute. In January, contributions to the tax-free accounts are limited to $2,500.
* An increase in the medical-deductions threshold.
* An additional Medicare payroll tax of 0.9 percent on wage income above $200,000 for an individual or $250,000 for couples.
* A 2.3 percent sales tax on medical devices used by hospitals.