The Patient Protection and Affordable Care Act : Will Small Business Need Protection from Its Cost?

“We find that the reform’s mandate will raise overall costs, and that the structure of the mandate and tax credit will raise effective marginal tax rates on small business growth and expansions. In addition, the burdensome and intrusive 1099 reporting requirements will burden firms, alter the customer relationships in the small business market, and impose potential strains on employee relations in the small business sector.”