The Obama healthcare plan raises taxes on earners under $250,000. Click here for the specific provision.
The purpose of this new tax is to make up for the lost revenue from the backroom union steal deal which exempts them from the cadillac tax. This is also referred to as the excise tax. In the original senate bill, it applied to plans that costs >= $20,000. However, this would have encompassed the ludicrously over-generous generous union plans. Now, it has been raised to $27,500, so it only includes the generous plans that CEOs (?) are earning. See here.
So much for promise-keeping transparency from the White House.