Another excuse (in the name of "saving" our children) to tax the heck out of a legal business. The forced redistribution of wealth in this country has made lawyers extremely rich. Example - the owner of the Baltimore Orioles also represents the State of Maryland in their suit against the tobacco industry. If government truly wished to protect the children either enforce the laws on the books (that IS the job of the Executive Branch, Mr. President!) or make the industry illegal.

The Lawyers have inherited the Earth
"In what was once referred to as the private sector,  the breakthrough came in the form of the tobacco settlement, in which 46 state attorneys general contracted with a few hundred independent tort lawyers to extract $206 billion from an industry whose product no legislature had ever seen fit to prohibit. The most joyous aspect of the outcome of that case was that $13.5 billion from that settlement went directly to the Legal Barons, helping them finance future litigation.
James Pinkerton