Health care legislation in the House and Senate has raised concerns among small businesses that say provisions in the bills will force them to cut jobs. The House bill would place an 8% payroll tax on companies that do not offer health insurance to their employees. A Senate version places less financial penalty on employers who don't offer insurance. Some observers say that requiring small employers to offer health insurance could result in lower wages. "It's going to cost jobs," said Bruce Josten, executive vice president of the U.S. Chamber of Commerce.