The Heritage Foundation has done an analysis of the ObamaCare Reconciliation Act. Business owners ... listen up! There are 77,000 businesses in the US that employ between 50 to 200 workers, and there are 116,000 businesses that employ between 35 to 49 workers. The Heritage Foundation believes that ObamaCare is going to be a jobs killer (yes, even despite the need for 16,500 new IRS agents).

The Heritage Foundation explains that ObamaCare would "force companies to pay a tax penalty if that business employs 50 or more workers as soon as one worker qualifies for, and opts to accept, a health insurance premium subsidy ... That $3,000 penalty is on top of the $2,000-per-worker penalty for all workers beyond the first 30 for such companies not offering a 'qualified' health plan or paying 60% of employee health premiums. Such companies would be faced with a $3,000 penalty for hiring a single parent, the very kind of person desperately in need of employment."

Apparently it gets worse ...

"According to Heritage, under the reconciliation bill, if Company A lays off an employee with a working spouse, this could generate a $3,000 tax penalty for the other spouse's employer, unless Company B also lays off the other spouse."

Hard time figuring all this out? Precisely. But the government will not have a hard time sticking you or your employer with the tab. In fact the mandate on employers alone is expected to generate $52 billion in penalties over the next nine years, according to the Congressional Budget Office. Those penalties are expected to grow over time.

Now considering all this ..... doesn't it seem laughable when Nancy Pelosi says that this bill will unleash the entrepreneurial spirit in this country?