Q: What's the impact of delaying the employer requirement?
A: The administration says it will give more time to work out the rules in a way that's fair to businesses. Reporting requirements that would allow the Internal Revenue Service to enforce the mandate turned out to be extremely complicated. Among the problems is that businesses have to keep track of employees' hours in a different way. Business groups were relieved to have another year.
However, the delay could also raise government costs and leave some workers uninsured.
Taxpayers would wind up paying more because some workers will get coverage through the new insurance marketplaces instead of through employers, and they'll be entitled to new tax credits to help with premiums.