A 40 percent excise tax will be assessed, beginning in 2018, on the cost of coverage for health plans that exceed a certain annual limit ($10,200 for individual coverage and $27,500 for self and spouse or family coverage). Health insurance issuers and sponsors of self-funded group health plans must pay the tax of 40 percent of any dollar amount beyond the caps that is considered "excess" health spending.

So, you cherry picked a bunch of stuff here.

1) Neglected to state it starts 4 years from now...a lot can happen in that time.

2) Neglected to state 10K limit is for individuals, 27K for families.

3) Confused excise tax and tax exemption.

I don't think anything here refutes my point or makes what I said incorrect.