President Obama has already signed a law raising taxes on top earners by $210 billion.

[Ziggystrange]

2. Where?

"Summary of tax increases:

Broaden Medicare tax base for high-income taxpayers: $210.2 billion
Annual fee on health insurance providers: $60 billion
40% excise tax on health coverage in excess of $10,200/$27,500: $32 billion
Impose annual fee on manufacturers and importers of branded drugs: $27 billion
Impose 2.3% excise tax on manufacturers and importers of certain medical devices: $20 billion
Raise 7.5% Adjusted Gross Income floor on medical expenses deduction to 10%: $15.2 billion
Limit contributions to flexible spending arrangements in cafeteria plans to $2,500: $13 billion
All other revenue sources: $14.9 billion
Original budget estimates included a provision to require information reporting on payments to corporations, which had been projected to raise $17 billion, but the provision was repealed.[34]
"
http://en.wikipedia.org/wiki/Patient_Protection_and_Affordable_Care_Act#Summary_of_funding