Consider what administration officials announcing the new exemption for medium-sized employers had to say about firms that might fire workers to get under the threshold and avoid hugely expensive new requirements of the law. Obama officials made clear in a press briefing that firms would not be allowed to lay off workers to get into the preferred class of those businesses with 50 to 99 employees. How will the feds know what employers were thinking when hiring and firing? Simple. Firms will be required to certify to the IRS – under penalty of perjury – that ObamaCare was not a motivating factor in their staffing decisions. To avoid ObamaCare costs you must swear that you are not trying to avoid ObamaCare costs.Welcome to the USSA. You can't understand leftist reasoning until you grasp that everything they do is based on a static universe. From evolution to health care regulation, their policies inevitably involve the Ricardian Vice of reducing the situation down to the simplest possible binary choice, then being mystified when their actions inspire a reaction.
Followed, of course, by their futile attempts to use force to demand compliance.
The biggest problem won't be firms laying off workers to get into the preferred class, but rather, all the firms that will no longer grow out of it.