Isn't it great how the government is once again distorting a marketplace all in the name of "helping the poor" (the 48 million uninsured, none of whom have signed up for this "vital" Obamacare plan).

As your income increases, the subsidy decreases.

CBO explains that "the phaseout effectively raises people’s marginal tax rates (the tax rates applying to their last dollar of income), thus discouraging work."