White Castle finds that the new law might cut its net income in half.

The National Federation of Independent Business says that Obamacare’s taxes on small businesses would stifle employment, providing a strong incentive for businesses not to expand beyond 10 or 25 workers.

Obamacare would impose expensive mandates, taxes and regulations on small and mid-sized businesses — and many of these mandates would discourage the hiring of new employees.

Firms say Obamacare’s tax on medical devices, which would begin in 2013, would cost jobs and reduce innovation.