"To help raise revenues to offset the cost of overhauling health care, Mr. Obama took a stand on an issue about which he has equivocated for months. He endorsed the idea of imposing a fee, or tax, on health insurance companies for
“their most expensive policies,” which typically go to business executives and other high-income people.
Proponents say the idea, which originated with Senator John Kerry, Democrat of Massachusetts, would encourage employers to buy cheaper, less generous coverage for employees, thereby reducing excessive use of medical services."
http://www.nytimes.com/2009/09/10/health/policy/10health.html