WASHINGTON — The American Bakers Association has set up a web site resource entitled "Health Care Reform: The Bakers’ Perspective" that explains how to send letters to Congress and gives A.B.A. talking points on health care. The A.B.A. lists four baking industry concerns. First, governmental health care action could lead to taxes on baking companies. Second, the A.B.A. believes businesses must be able to choose health care plans that meet their business and employee needs. Third, the ERISA (Employment Retirement Income Security Act) preemption must be maintained. A patchwork of state laws would cripple a company’s ability to provide quality health care to its employees, according to the A.B.A. Fourth, a tax on beverages could open the door to taxes on food. The web resource may be found at www.americanbakers.org/committee/BakersPerspectiveonHealthReform.htm.