The favorite tactic of congress is to set limits in fixed dollars then sit back and let inflation drive everyone's costs to where even the inexpensive health plans are taxed.

`(iii) SUBSEQUENT YEARS- In the case of any calendar year after 2013, each of the dollar amounts under clauses (i) and (ii) shall be increased to the amount equal to such amount as in effect for the calendar year preceding such year, increased by an amount equal to the product of--

`(I) such amount as so in effect, multiplied by

`(II) the cost-of-living adjustment determined under section 1(f)(3) for such year (determined by substituting the calendar year that is 2 years before such year for `1992' in subparagraph (B) thereof), increased by 1 percentage point.