Would there be a tax increase? The House bill would hit individuals with adjusted gross incomes exceeding $500,000 (and households earning more than $1 million) with a 5.4% income tax. The Senate bill doesn't include such a levy, but there is a tax on what are being called "Cadillac plans." Insurers and plan administrators who offer plans valued at $8,500 for individuals or $23,000 for families would be charged a 40% tax that would likely be passed on to consumers. Some industries, such mining and construction, would be exempt. The Senate bill also proposes increasing the Medicare payroll tax from 1.45% to 2.35% for individuals earning more than $200,000. Employers would continue to pay their current tax of 1.45%. -- Reported by Joe Mont in Boston.