Can anyone explain the 1099 health insurance tax?

Can anyone explain this "1099" tax on health insurance tax that I've been hearing about. Was it in the small print in the legislation that I didn't read?
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There is no "1099 health insurance tax" so there's nothing to explain. If you've been hearing otherwise, ask the person telling you so to point it out in the relevant law. (They won't be able to of course, as it does not exist, though that won't stop some fools from repeating BS that they heard elsewhere yet didn't bother to fact-check on their own.) There's nothing in the new healthcare legislation that makes employer-paid coverage taxable for the average person. A very few employees may have so-called "Cadillac" plans that provide benefits well beyond those that are covered by most policies. For example, if Rush Limbaugh's coverage provides for payment for a boob job for his new missus, that would probably fall under the Cadillac provisions. He rightfully should pay income taxes on that premium-level benefit. For the average taxpayer, it actually works the other way around. If you have health insurance coverage, either through your job or privately, most folks will be entitled to claim a refundable credit that will help partially defray your out-of-pocket costs. If you don't have healthcare coverage, you lose out on that credit. (If you want to call the loss of a refundable tax credit a "fine" then fair enough, however there are no other "fines" in the legislation for the average worker.) Beginning with tax year 2011, the amounts that you and your employer pay towards your healthcare coverage will be reported on box 12 of your W-2. Initially that's informational only but in the future will be used to determine eligibility for and the amount of any refundable credits for healthcare coverage. The other outrageous claim (beyond the obviously insane claim of "death panels") is that the IRS will have to hire 17,000 new revenue agents to enforce the health insurance laws. The IRS didn't hire a single revenue agent to handle the home buyers' credits of the past 2 years so anyone who thinks that they will have to hire any revenue agents to manage a single line item on a W-2 or 1098 has been smoking NASCAR blowout patches. Well over 99% of that will be tracked by computer and it probably won't take their code monkeys more than a few days to sort that item out. The human workload involved won't likely be more than a tiny handful of clerical positions, if even that.
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