What in the hell are you talking about here? Please explain your logic?
Whenever you get a tax break, the rest of the taxpayers have to make up the difference. Renters subsidize homeowners. Childless couples subsidize Families, etc...
So, using simple accounting, we have the following:
1) Company A spends $100 on insurance for retirees.
2) US Taxpayer cuts a check to Company A for $28.
3) When it comes to tax time, Company A declares a tax deduction of $100 for the insurance expense. So lets assume company a made $5,000, their taxable income would be $4,900.
Now under the Obama plan, step 1&2 would remain the same, but step three would look like this.
3) Company A declares a tax deduction of $72 dollars ($100- 28, the actual amount of money they spent for the insurance). So for $5,000, their taxable income would be $4,928.
What Obama is doing is more in line with standard tax practices. If you move to change jobs you can write that expense off, but if your company reimburses you, you have to declare that income.