October 29, 2013
The Honorable Mitch McConnell
The Capitol, S-230
Washington, D.C. 20510
The Honorable Dan Coats
493 Russell Senate Office Building
Washington, D.C. 20510
Dear Senators McConnell and Coats:
On behalf of the National Federation of Independent Business (NFIB), the nation’s leading small business advocacy organization, I am writing in strong support of your legislation, S.1488, which would delay the individual and employer mandates until 2015.
The delay of the individual mandate is appropriate and fair due to the administrative delay of the employer mandate. The delay would alleviate confusion for small-business owners, self-employed individuals and small-business employees. Delaying problematic provisions provides temporary relief for individuals and small businesses, while also validating the underlying problems inherent in the law and its implementation. Perhaps most importantly, delay of these provisions provides Congress additional time to correct problematic provisions in the law.
In NFIB v. Sebelius, NFIB opposed the individual mandate because we believe the Commerce Clause of the U.S. Constitution does not give Congress the authority to require Americans to purchase a product. Unfortunately, the Supreme Court determined the mandate was proper as a “tax” under Congress’ taxing power. Whether a “mandate” or a “tax” penalty, this provision requires small-business owners to spend money -- buy health insurance or pay a tax penalty. Codifying the delay of the employer mandate would provide temporary relief for small-business owners who are struggling with compliance. The delay of the employer mandate was necessary because the Administration had failed to provide necessary regulations for compliance with the burdensome and problematic requirement.
Without significant changes, this law will continue to cause problems for the small-business economy. Small-business owners support continued efforts to remedy the most harmful provisions in the law that are already impacting their businesses and their employees.
NFIB is dedicated to working with lawmakers to find solutions that work for small business and appreciates your leadership and effort on this issue by introducing this important legislation.
Senior Vice President