The health care plan is paid for in a variety of ways. There are new taxes on the highest income brackets (approximately the top 5%, or anyone making over $200,000 per year). There are also taxes on tanning beds, pharmaceutical companies, insurance companies, which may be passed along in the form of higher costs and premiums. Also, people who decide not to participate will be taxed a penalty for deciding not to obtain health insurance unless they are exempt due to income or other reasons.