This is from a letter the NFIB sent to Harry Reid:

A new small business tax: The Senate bill includes a new $6.7 billion annual tax ($60.7 billion over 10 years) that falls almost exclusively on small business.

An ineffective subsidy: As structured, the small business tax credit will do little, if nothing, to propel either more firms to take-up coverage or produce greater overall affordability.

Increased costs: NFIB has voiced concern over establishing a benefit threshold that is too high a price tag for small businesses to meet.

Lost jobs: The multiple penalties assessed on full-time workers will most certainly result in a reduction of full-time workers to part-time workers and discourage the hiring of those entrants into the workforce who might qualify for a government subsidy.

Overcharging the young and healthy: Coverage [will be] unaffordable for the very populations that are most beneficial to the insurance pool – the young and the healthy.

Dramatically higher paperwork costs: Small business [will be] buried in paperwork and increasing their paperwork compliance expenses.