The "Affordable Care Act" Hasn't Earned Its Name
Dan Danner, Bruce Josten, and Matthew Shay write in USA Today:

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.

Leading, nonpartisan budget and tax authorities, the Congressional Budget Office (CBO) and the Joint Committee on Taxation (JCT), have confirmed that the Obamacare will levy over a trillion dollars in taxes on an unsuspecting public. Families and small employers cannot afford this. Nor can they afford the 21 tax increases contained in the law--half of which will impact families and business owners earning less than $250,000 a year ($200k for individual filers). Not only does this violate the President's pledge to avoid tax hikes on low- and middle-income taxpayers, it breaks trust with a community of job creators -- most of whom file as individuals.

Job creators will bear the biggest burden of one of these taxes, which is cleverly disguised as a "fee" in ACA jargon, will burden main street job creators the most.. According to the JCT, "a very large portion of the insurance industry fee [will] be passed forward to purchasers of insurance in the form of higher premiums." And "eliminating this fee could decrease the average family premium in 2016 by $350 to $400." Yet, this more than $100 billion tax on small businesses and families was somehow avoided by unions, which were exempt from the discriminatory Health Insurance Tax. Former CBO Director Douglas Holtz-Eakin has estimated that the average American family will see their healthcare premiums increase by approximately $500 per year because of the tax -- no small sum for hard-working Americans.

Even the administration's own documents estimate that the Obamacare's new tax rules will add over 40 million hours of paperwork per year to individuals and job creators. And new regulations are still being written, which suggests that this estimate is low.