“1. The 30-35 million Americans who use a pre-tax Flexible Spending Account (FSA) at work to pay for their family’s basic medical needs face a new Obamacare cap of $2,500. This will squeeze $13 billion of tax money from Americans over the next ten years. Now, a mother looking to sock away extra money to pay for braces will find herself quickly hitting this new cap, meaning she would have to pony up some or all of the cost with after-tax dollars. 2. Americans facing high medical expenses were allowed a deduction to the extent that those expenses exceeded 7.5 percent of adjusted gross income (AGI). Obamacare now imposes a threshold of 10 percent of AGI.”
http://www.economicpolicyjournal.com/2013/05/four-obamacare-taxes-that-hurt-mothers.html