Although cast as a tax on gold-plated insurance policies for the well-heeled, a tax on the most expensive insurance plans has prompted anxiety among the middle class. The idea, proposed by Senator Max Baucus, is to help raise money for the nation's healthcare overhaul. The tax is meant to raise more than a quarter of the $774 billion needed to pay for the Baucus plan. As it turns out, though, many smaller fish would get caught in Baucus' tax net.