rescind the proposed one year delay for employer compliance with the Affordable Care Act.

There is no guarantee that a one year delay would change the circumstances of the employers of 50 or more that have no current plan to comply with the law. This also makes the rest of the program vulnerable. A better approach would be to use a mechanism similar to tax arbitration. Each business would have the case evaluated on its merits. Companies that had particular circumstances that made compliance difficult could get assistance. Those that simply did not want to follow the law could be fined.