Can anyone explain the 40% surtax on high premium health plans in the health legislation to me?

I'm reading news articles on the new health care legislation and it said something about a 40% surtax on high premium health plans. 40% on who - the user or the provider?Can anyone explain the 40% surtax on high premium health plans in the health legislation to me?As I understand it those who receive this health plan free at the moment would have to pay tax on it as part of their income.



Seems reasonable.Can anyone explain the 40% surtax on high premium health plans in the health legislation to me?The user. Go ahead and bend over now because you know what is coming next.Can anyone explain the 40% surtax on high premium health plans in the health legislation to me?I am not sure. Also, is it just based on the premium? What about a family of 6? That could get close to $27,000... Would they have to pay the tax? When and how much?