Once again, another unintended consequence of Obamacare. The democrats and the supreme court are correct though. It will amount to the largest tax increase in US history. Many will follow the path of Darden or already have. Some of the fast food folks like McDonalds and Burger King has a year or two exemption not to participate. These exemptions of course have been extended to many Obama friendly businesses. If they later are forced to participate, many will go the part-time gig and cancel their health insurance as that is cheaper than the tax penalty.
This is what happens when Ried, Pelosi, and Obama ram something through without reading it.