In other words, the average plan costs less than half of what the tax applies to!

The tax would not apply to people in law enforcement or the military.

An alternative tax applies at the federal and some state levels.

Under current law the tax will apply to 21 million taxpayers, nearly one in five, by 2010.

The tax on private planes applies to 10 percent of their cost over $250,000.

The tax will apply for 2011-2012 and is expected to raise €4 billion in revenue.

In 1993, that tax only applied to the first $135,000 of wages.

However, the new tax is selective rather than general, applying only to a specific service.

The tax applied to estates worth more than $1 million.

Other taxes may also apply, such as the state's 1% restaurant tax.