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In a Wall Street Journal interview, he said that its repeal would be nothing more than “corporate cronyism,” voicing a full-throated anti-tax-cut position that had liberals cheering and would have won praise from Mr. Obama. Mr. Needham said that “with all the pain and suffering that Obamacare has inflicted on the country, to get out of this fight and repeal a tax that affects just one industry is pretty laughable.”

“Mull that one over,” the Journal wrote in a lead editorial Monday, titled “Strange Political Devices.”

“The Heritage Foundation pitches itself to donors as a think tank that supports economic growth and small government. But now the foundation’s political arm claims that eliminating a destructive $29 billion tax on a job-creating American industry is no different than a subsidy for Solyndra or a Wall Street bailout.”

Mr. Obama’s tax is on devices such as artery stents, hip and knee replacements, life-saving body scans and other innovative products that save and extend the lives of millions of people. Eighty percent of the companies that make these products employ 50 or fewer workers. All told, they employ about 400,000 Americans.

Other conservatives dismissed this punitive Obama tax on business as unimportant, suggesting that a key flank on the right is losing sight of bedrock free-market positions on pivotal economic issues. Ronald Reagan and Jack Kemp would be aghast.

Obamacare is a very bad law that is already running into deep trouble. It is killing jobs throughout our economy, raising health insurance costs and diminishing medical care in our hospitals, where thousands of workers are being laid off.

It won’t be repealed until Republicans have the votes in the Senate and a president in the White House. It’s that simple and that hard.

Meantime, an unsustainable budget and mushrooming debt remain largely untouched. They won’t be fixed, either, until conservative leaders like Ted Cruz and others climb into the budget-making arena and get their hands dirty.

Donald Lambro is a syndicated columnist and contributor to The Washington Times.