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A solution to the excise tax?

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I has a bit of insomnia last night, and for some reason my thoughts drifted to the excise tax.  I worried a bit about how something that is already framed as a tax on health care benefits would be a great campaign point for the GOP in 2010 and, even worse, a possible "Read my lips" moment for Obama in 2012.  

So, I fretted and worried, and then began casting around for a solution.  This is what I came up with, and I wanted to throw it out there for others who have a deeper understanding of the issues to ponder, comment, etc.


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