Some small-business owners will have to deal with higher taxes this year, and the implementation of President Barack Obama's health care law is set to continue. Company owners who exceed the 50-employee threshold in the law will have to decide whether to provide insurance or pay a penalty beginning in 2014. "It's when you are running something with 40 employees that is where you have to be careful, because there are significant costs for crossing the threshold," said Edmund F. Haislmaier of the Heritage Foundation.

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