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.