Just what Congress needs during its year-end tax fight: another tussle over President Barack Obamas health care law.

When lawmakers return to Washington after the November elections, some House and Senate Republicans want the party to fight to repeal billions of dollars worth of new taxes that will take effect next year to help pay for the 2010 health care overhaul.

Id like to think that in theory in the lame duck, everything is on the table, including all of the health care taxes, Ohio Rep. Patrick Tiberi, a senior Republican on the tax-writing Ways and Means Committee, told POLITICO. The reality is those taxes also have a big impact on Americans.

Tense negotiations between Republicans and Democrats are expected on Capitol Hill during the lame duck session as lawmakers returning from a bitter election must decide what to do with the expiring Bush-era tax cuts, the payroll tax break, emergency unemployment benefits and $1.2 trillion in spending cuts slated to begin in January. In Washington parlance, this unholy tax-and-spending stew is called the fiscal cliff.

Throwing the health care taxes into the mix stands to only increase the chances for gridlock.

Still, some Republicans say the party shouldnt ignore these tax hikes just because Congress already faces a daunting to-do list.

Rep. Diane Black (R-Tenn.), another Ways and Means member, said the health care levies particularly those on investment income claimed by high earners should be part of the year-end debate.

This tax increase on investment income, along with the dozens of other tax rates set to go up at the end of the year, underscores why Congress must act to stop this massive tax hike from slamming the U.S. economy, Black told POLITICO.

The effort is backed by the National Federation of Independent Business, a trade group that was part of the losing bid earlier in the summer to have the Supreme Court overturn the health care law.

NFIB officials say they are already in communication with congressional leaders on the issue.

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GOP: Let's debate health taxes, too