There has been quite a bit of discussion over the health reform efforts inside the Beltway. In fact, there may never have been quite so much scrutiny over any single piece of legislation in a generation, and rightly so. If the reforms are passed they will affect every man, woman and child in the United States.

I am a young professional who was educated at the University of Wyoming, left the state to learn new skills and gain unique experiences, and have now returned home with my beautiful bride to contribute to Wyoming’s future as a small businessman and raise a strong family. Having grown up on a nearly 100-year-old sheep ranch near Casper, I suppose the desire to own my own small business has always been in my blood. So despite the shaky economy and the addition of two young children in my family, I have recently ventured out like so many other entrepreneurs to start my own company and take my family’s future economic security into my own hands.

However, at a time when the federal government should be helping middle class workers and encouraging small business creation, I am disappointed to see so many in Congress actively engage in an effort to all but eliminate Flexible Spending Accounts (FSAs) as part of health care reform.

FSAs provide over $6 billion worth of tax credits currently enjoyed by working families and small businesses across America to help offset health care expenses. The cuts to FSAs that are proposed would severely limit the ability of American workers to utilize a valuable program they now use to manage the cost of their health care. The current Senate bill would cap pre-tax contributions to FSAs at $2,500. Worse still, under the current bill the cap on FSA contributions is not indexed for inflation. With today's rate of medical inflation at 8 percent, a $2,500 FSA would lose half its value in only nine years. Employers would cease to offer FSAs to their employees, and the much-utilized FSA program would become extinct, hurting the American middle class in the process.

Why do I care? My family saved over $1,200 in health care costs this past year thanks to our FSA. This is no small potatoes to a young family. With our FSA dollars my wife and I were able to afford eye exams, glasses, contacts, additional dental work, prescription drugs for my asthma, and co-pays for our children’s multiple visits to the pediatrician. With my deep roots in ranching, I can assure you a rancher usually will go without if he can’t afford it. Thankfully, this year my family didn't need to go without.

In my humble estimation, capping FSAs and not indexing them for inflation will result in a tax increase on the middle class workers who use FSAs most, namely sick people. Surely raising taxes on sick, middle income Americans is not the best way to pay for health care reform.

Several senators on the Finance Committee, including Sens. Olympia Snowe, Chuck Schumer and Mike Enzi, have all worked in a bipartisan manner to offer amendments to protect, improve and strengthen FSAs. Let’s hope they continue to fight the good fight as the full Senate considers the health bills in the coming weeks.

Thirty-five million American workers, and 75,000 Wyoming workers, are counting on Congress to come through for them.

Dennis Ellis is the owner of Ellis Public Affairs, LLC and former executive director of the Wyoming Medical Society.