One study by the Small Business Majority says health care reform will cut small business' health care costs by as much as 36% and has the potential to reduce job losses by as much as 72%, but many small businesses and trade groups remain skeptical. The reform law, which penalizes firms with 50 or more workers that don't provide health insurance, doesn't provide incentives for growth or hiring, NFIB says. "What incentive is there for a firm to grow any bigger than 49 employees when it means employers may face such stiff fines? This approach is the exact opposite of a recipe for incentivizing job growth," NFIB says.

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