It has been noted many times that a tax on employer-provided health care benefits would likely be part of ObamaCare. This despite the fact that Obama's campaign criticized McCain for proposing something similar, even though McCain offered a tax credit which would more than offset the tax, whereas the Democrats proposal respresents a large tax hike.
It gets worse – the plan would exempt health care plans for union workers covered by collective bargaining agreements. That is, everyone but union members could get a new tax on their health care.
I don't know if there is a more obvious example of rent-seeking. I almost prefer the days when politician were afraid to admit they were merely pandering to special interest groups.