Obamacare, or, as the Liberals refer to it, the Affordable Care Act, is hanging over America like an F5 Tornado about to touch down, leaving a barren landscape, as far as the eye can see.

Mark J. Mazur is the Assistant Secretary for Tax Policy, in the U.S. Treasury Department. He is responsible for developing, analyzing, and coordinating Treasury’s and the Administration’s agenda, policies, and guidance on tax issues.

Yesterday, Mazur made the following announcement on the Treasury Department’s Blog:

Over the past several months, the Administration has been engaging in a dialogue with businesses – many of which already provide health coverage for their workers – about the new employer and insurer reporting requirements under the Affordable Care Act (ACA). We have heard concerns about the complexity of the requirements and the need for more time to implement them effectively. We recognize that the vast majority of businesses that will need to do this reporting already provide health insurance to their workers, and we want to make sure it is easy for others to do so. We have listened to your feedback. And we are taking action.

The Administration is announcing that it will provide an additional year before the ACA mandatory employer and insurer reporting requirements begin. This is designed to meet two goals. First, it will allow us to consider ways to simplify the new reporting requirements consistent with the law. Second, it will provide time to adapt health coverage and reporting systems while employers are moving toward making health coverage affordable and accessible for their employees. Within the next week, we will publish formal guidance describing this transition. Just like the Administration’s effort to turn the initial 21-page application for health insurance into a three-page application, we are working hard to adapt and to be flexible about reporting requirements as we implement the law.

Here is some additional detail. The ACA includes information reporting (under section 6055) by insurers, self-insuring employers, and other parties that provide health coverage. It also requires information reporting (under section 6056) by certain employers with respect to the health coverage offered to their full-time employees. We expect to publish proposed rules implementing these provisions this summer, after a dialogue with stakeholders – including those responsible employers that already provide their full-time work force with coverage far exceeding the minimum employer shared responsibility requirements – in an effort to minimize the reporting, consistent with effective implementation of the law.

Once these rules have been issued, the Administration will work with employers, insurers, and other reporting entities to strongly encourage them to voluntarily implement this information reporting in 2014, in preparation for the full application of the provisions in 2015. Real-world testing of reporting systems in 2014 will contribute to a smoother transition to full implementation in 2015.

Per a report completed by the Washington Council of Ernst & Young…

• According to Treasury Notice 2011-36, any employer with 50+ full-time equivalents is considered a large employer. For each calendar month of the preceding calendar year, employers must:

1. Calculate full-time employees (including seasonal): (30+ hrs/wk/month)

2. Full-time equivalents: aggregate number of hours worked by non-full-time employees (including seasonal) ÷ 120

3. Add the number of full-time employees and FTEs calculated in steps (1) and (2) for each of the 12 months in the preceding calendar year.

4. Add the monthly totals and divide by 12. If the average exceeds 50 FTEs, determine whether the seasonal employee exception applies (see below).

5. Seasonal employee exception: If an employer’s workforce exceeds 50 FT employees for 120 days or fewer during a calendar year, and the employees in excess of 50 who were employed during that period of

no more than 120 days (four calendar months, for this purpose only) were seasonal employees, the employer would not be an applicable large employer.

6. If the seasonal exception does not apply, the employer is an applicable large employer for the current calendar year.

• If a large employer does not offer coverage to their full-time employees and their dependents, employers face a penalty of:

$2,000 x the total number of full-time employees (FTE) if at least one FTE is receiving a premium assistance tax credit

• If a large employer offers coverage to their full-time employees and their dependents but the coverage is unaffordable to certain employees or does not provide

minimum value, employers face a penalty of:

• The lesser of $3,000 x the number of FTEs receiving a premium assistance tax credit or $2,000 x the total number of FTEs

We’re talking big money here.

So, what would trump the Federal Government’s well-known penchant for avarice?

Their all-consuming survival instinct.

Obama and the rest of the Democrats know what a train wreck this ironically-named “Affordable Care Act” is going to be.

And, if they dare allow it to unfold on schedule, there will never be another Democrat elected again for decades, even if they bring in millions of replacement voters from Mexico, as they are trying to accomplish with the Senate Gang of 8’s horrendous Amnesty Bill.

Even time.com had to tell the truth about this move:

The so-called individual mandate is unaffected by the rule change. That provision requires the vast majority of Americans to purchase insurance or pay a penalty, with tax credits provided to those who can’t afford coverage.

Republican former Congressional Budget Office director Douglas Holtz-Eakin called the move “deviously brilliant,” by removing a potential electoral impediment from in front of congressional Democrats before the midterms.

“Democrats no longer face the immediate specter of running against the fallout from a heavy regulatory imposition on employers across the land,” Holtz-Eakin wrote. “Explaining away the mandate was going to be a big political lift; having the White House airbrush it from the landscape is way better.”

Uh huh.

So, by delaying this incredible tax burden aimed directly at the heart of our economy…America’s “Large” Employers…the men and women who actually provide us with jobs, the Democrats are hoping that American Capitalists have short memories, and absolutely no foresight.

Just as the Vichy Republicans believe that former illegal aliens will be so grateful for the passage of the Amnesty Bill, that they will actually vote for the GOP, so Democrats believe that America’s Businessmen will ignore the Employer Mandate that’s is hanging directly over their heads, like the blade of a guillotine.

I believe that both political parties are counting their chickeeeens….before they come home…to roost!