http://online.wsj.com/article/SB10001424052748704113504575264513748386610.html
Your link is to a Laffer opinion piece that does not discuss the 3.8% tax that reference.
Can you please provide a link to support your claim.
In addition, couples who sell a personal residence can exclude the first $500,000 in profit from tax ($250,000 for singles). That would be profit from a home sale, not proceeds. So a couple that bought a house for $100,000 and sold it for $599,000 would owe no tax, even under the health law.
http://www.forbes.com/sites/beltway/2012/04/02/there-is-no-obamacare-tax-on-most-home-sales-really/
turns out to NOT be true. thanks for having me fact check and throw out an old , irrelevant link.