Voters aren’t happy with the latest tax proposed to help pay for the trillion-dollar national health care plan, and they’re even unhappier with exempting labor unions from that tax.

A new Rasmussen Reports national telephone survey finds that just 33% of U.S. voters support enacting a significant excise tax on the most expensive health insurance plans provided by employers.

Sixty-three percent (63%) oppose the excise tax on so-called “Cadillac” health insurance plans, up five points from late December. Only 10% Strongly Support it and 42% Strongly Oppose the excise tax.

Labor unions, an important constituency in the Democratic Party, complained about the excise tax because many of their members have such “Cadillac” health plans as part of collective bargaining agreements. To keep union support for the overall health care plan, President Obama and Democratic leaders agreed last week to exempt union members from the tax for five years and modify it in other ways so they don’t pay as much.

Voters really frown on that action. Only 27% support the excise tax if it exempts union members, while 70% are opposed. But even more significantly, if the union members are exempt 11% Strongly Support the tax while 51% Strongly Oppose it.

Voters generally are unhappy with special deals for favored groups. In December, Nebraska Senator Ben Nelson gained concessions for his home state in exchange for his vote to keep the health care legislation alive. Just 17% of Nebraska voters approved of his action.

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Thirty-eight percent (38%) of voters nationwide favor the overall health care reform plan proposed by the president and congressional Democrats. That matches the lowest level of support yet. Fifty-six percent (56%) oppose the plan.

In the stunning Republican upset victory in the Massachusetts special Senate election Tuesday, 56% of Bay State voters named health care as the most important issue.

Fifty-nine percent (59%) of Democrats think the excise tax is a good idea, but support drops 10 points to 49% when unions are exempted from the tax.

Eighty-five percent (85%) of Republicans and 68% of voters not affiliated with either party oppose an excise tax on the most expensive health care plans provided by employers.

When union members are exempted from the excise tax, opposition rises to 76% among unaffiliateds but stays roughly the same among GOP voters at 87%.

To help pay for the health plan, one tax voters do strongly support is an income tax surcharge on individuals who earn more than $500,000 a year and couples who earn more than $1 million a year.

Seventy-eight percent (78%) of voters believe the health care plan will cost more than projected. Voters overwhelmingly think passage of the plan will increase the federal deficit and result in tax hikes on the middle class.

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