Everyone agrees that the burden of dealing with escalating health care costs should not fall on the most vulnerable, right? Democrats in particular are always at pains to convince us that they are sensitive to the needs of the less fortunate. Yet among the many new taxes Obamacare will impose is one that hits wounded veterans and sick children especially hard — the 2.3 percent annual tax on medical device manufacturers set to begin in 2013.

All of those fantastic prosthetic limbs, powered wheelchairs, stents, pacemakers, artificial hips, and other miraculous technologies that improve the lives of maimed soldiers will now be more expensive. Some estimates suggest that the tax will amount to 17 percent of profits for the industry.