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Form requirement for small business was onerous and would lead to too much paperwork, you ve had other companies like mcdonald s saying if they didn t exemptions from some of the provision necessary the bill they would have to drop coverage and pay a fine rather than continue the way it s going, so we see the costs passed down to workers. yes, it is a tax and it is a tax that s not foreseen but there s another tax coming, which is the medicaid tax. most of the new people getting coverage under the plan will go on state medicaid rolls, which the federal government will pay until 2017, and then the states have to pick them pick them up. bill: one on top of the other. a kaiser family foundation study found this, on the screen t. found a 14 percent increase so, that again shows the shift is on. but would that have happened without the health care legislation? well, we ll never know for sure. it s hard to prove the negative here. but in fact, i think some of it would have happened witho ....