As the Health Care Reform Bill is temporarily stalled it is likely that some sort of bill will be passed by the end of the year.  It looks like, at a minimum, small business will be faced with either forced employee health care coverage or a $750 tax per worker.  The scaled down version initiates this tax on payrolls over $500,000 per year (originally is was set at a lower $250,000 threshold).

We can argue the merits of a Health Care Reform all day, but the question is why are small businesses again being hammered with additional mandates and taxes.    This is after the government stimulus package practically ignored any subsidies going the way of the small business.  It seems the new legislative mantra is take from the small and give to the very large.