This is actually hilarious. Whether IRS or company limited, a single mom in 2012 could avoid taxes on $5,000 for medical expenses. By dropping the per employee cap, that single mom just added $2500 in taxable income, while dual income couples can still set aside $5k. So the group who gets the tax increase, and is hurt the most by this provision of Obamacare, are the single moms that the left feel need the most help. Way to speak with forked tongues, liberals.