Obama’s ‘Quirky Maneuvers’ to Raise Revenue – Here Are the Top 5

As expected, the debate over the 2014 federal budget submitted by President Obama this week quickly focused on taxes -- including some you may not yet have heard about.

The headlines focused on the $580 billion in new tax revenue Obama is seeking to gain by limiting deductions for wealthier Americans. House Speaker John Boehner quickly drew a line in the sand, saying Republicans oppose any new taxes beyond the $660 billion they accepted as part of the "fiscal cliff" deal.

Beyond the relentless discussion about closing so-called tax loopholes, the Obama budget also includes what ABC’s Chris Good describes as “some quirky maneuvers the president suggests to offset spending and keep the deficit just a bit lower.”

Here are the Top 5 quirky taxes identified by ABC: 

1. A Tax on Flavored Vodka

Credit: Getty Images for Art of Elysium

Current tax law allows a break for distilled spirits that include flavors, but Obama wants to eliminate the break.

 2. Golf Courses Are No Longer Tax Havens

Credit: AP

A creative maneuver by one golf course owner resulted in a charitable tax deduction after donating part of the course to a conservation land trust. Obama’s budget doesn’t allow such deductions in the future.

3. A Higher Tax on Cigarettes

Credit: AFP/Getty Images

Even though Obama has been known to smoke, he proposes raising federal taxes on cigarettes to pay for a new public preschool program he proposes.

4. Corporate Jets

Credit: AP

ABC’s Good notes that this is a dead horse that Obama is still beating. Companies would have to wait longer to deduct the value of their corporate jets from taxes under Obama’s plan.

5. Businesses Can't Deduct Punitive Damages

Credit: AP

Obama doesn’t want to allow companies to deduct the punitive damages they are ordered to pay when they lose a lawsuit. He also wants to tax the money insurers pay companies to cover those damages.

For more details about these tax proposals, check out Chris Good’s report on ABCNews.com.