DISSECTING THE LEGISLATION

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impounded-are some religious groups, such as Christian Scientists, who are uncomfortable with modern medicine, as well as Scientologists, whose criticisms are less clear, and Muslims who might oppose the idea of insurance altogether. American Indians are also exempt. Scientologists might want to consider advertising: "Join us and protect your tax refunds!"

EMPLOYER MANDATES
If Scientologists can escape the mandate, businesses can't.

Hefty fines will hit employers with more than fifty employees who do not provide their workers federally approved insurance. An employer of fifty or more workers that did not offer federally approved insurance would have to pay a fine of $2,000 per worker. 5 (Note that the first thirty workers are exempted for purposes of calculating the fine.) Of course, paying those fines might be cheaper than offering health insurance, so some employers might decide to cancel their existing policies and tell their employees to purchase insurance through the state-based exchanges. According to the Congressional Budget Office (CBO), the number of people with employer-sponsored coverage will drop by 14 million. 6 And where might these newly uninsured Americans find coverage?

EXCHANGES AND SUBSIDIES

Once these mandates, fines, and group-insurance cancellations steer participants into the health-insurance market, they