If the health care reform plan crafted by the Senate becomes law, Nebraska will be a big winner, while some of the nation’s most populous states and labor unions will lose out. Nebraska is set to receive an extra $100 million in Medicaid funds under the provisions of the Senate bill, which was amended to win the key vote of Senator Ben Nelson (D-NE). Another part of the legislation would impose a tax on health plans that cost employees and employers more than a combined $12,000 per year per person—something commonly found in California, New York and Florida. Many health plans that cater to unionized employees also fall into this category, thanks to recent decisions by organized labor to forego higher salaries in favor of better medical coverage.