“I don’t get the sense that at the time of passage, people had spent a lot of time thinking about the sheer mechanics of how this would all work: how the IT would be built, the rules written, the necessary information assembled. They spent a lot of time staring at the blueprints, not so much thinking about the building materials and the labor.”

“Unable to meet tight deadlines in the new health care law, the Obama administration is delaying parts of a program intended to provide affordable health insurance to small businesses and their employees — a major selling point for the health care legislation.”

“They say many employees will decline company-offered insurance, either because they can get insurance through Medicaid or a family member, or because they prefer to pay the penalty for not having health insurance. The penalty next year will be as low as $95 next year, much less than most employees will be asked to pay through company-sponsored insurance plans. The comments suggest that some people may fall through the cracks in the law and remain uninsured, at least for a time.”

“Starting in January, employers with at least 50 workers must offer affordable coverage or pay a penalty. To stay under this limit, some are considering outsourcing jobs to specialists such as Kelly Services, Manpower, Robert Half and Randstad, whose stock prices have soared.”

“Report after report has established that the only changes that have materialized under the ACA are, in fact, the opposite of what small-business owners have been demanding for decades. The law has increased costs and added profound complexity to an already confusing system; higher taxes and thousands of pages of new regulations are having a tremendous impact on the small-business community and have contributed to the slow recovery of Main Street.”

“The IRS said it did not need to go through that assessment because only large employers — defined as businesses that employ 50 or more people — are required under the healthcare law to either provide workers with health insurance or pay a fine. But Sargeant and his assistant chief counsel, Dillon Taylor, said the act of a small business assessing whether or not it should comply with the regulation — and the paperwork it must keep in case it does — impose a heavy burden.”

“Jody Manor has run a small cafe and catering company for nearly three decades in Old Town Alexandria, only a few blocks from where he was born. Six years ago he purchased an adjoining building, and more recently he started searching for a second location. Whether he moves forward with expansion depends on the price tag of the requirements mandated by the Affordable Care Act, President Obama’s signature health-care initiative.”

“Rachel Shein and Steve Pilarski, the married owners of the bakery, which employs 95 people, estimate this could cost their business up to $108,000, and they are weighing their options as the date approaches. ‘Our revenues are about $8 million, but the food business is a low-margin industry so cutting $108,000 out of our profits, which are just over $200,000, is a big deal,’ said Ms. Shein, who is the chief executive.”

“Writing a new menu labeling law ‘has gotten extremely thorny,’ says the head of the Food and Drug Administration, as the agency tries to figure out who should be covered by it. The 2010 health care law charged the FDA with requiring chain restaurants and other establishments that serve food to put calorie counts on menus and in vending machines.”

“By denying coverage to spouses, employers not only save the annual premiums, but also the new fees that went into effect as part of the Affordable Care Act. This year, companies have to pay $1 or $2 “per life” covered on their plans, a sum that jumps to $65 in 2014. And health law guidelines proposed recently mandate coverage of employees’ dependent children (up to age 26), but husbands and wives are optional.”