I just read the Senator’s health care column from yesterday. The 4th and 5th paragraphs

The Administration’s proposal contains tax penalties and fees on small businesses that are not able offer health insurance. To pay these added costs, many small businesses could be forced to decrease workers wages, hire fewer employees, implement layoffs, or cut into other benefits. And some employers will have to pay a tax even if they already provide health insurance! A Kaiser Family Foundation survey found that roughly 3 in 5 small businesses will be hit with new taxes under the Democrats’ proposal.

Imposing new taxes on small businesses promises to wreak havoc on our economy. By raising taxes on some small businesses as high as 45 percent, they will be paying 10 percent more than what major corporations pay – and the U.S. corporate rate is among the highest in the world.

seem to be in direct opposition to the White House report on small businesses.

Unfortunately, the Senator does not city any specific legislation or documentation. However, the Kaiser Family Foundation she cites has a report on the President(-Elect)’s proposal that indicates no health care requirement for small business, and even provides a tax credit for them:

Require large employers to offer “meaningful” coverage or contribute a percentage of payroll toward the costs of the public plan; small businesses will be exempt from this requirement.

Provide small businesses with a refundable tax credit of up to 50 percent of premiums paid on behalf of their employees if the employer pays a “meaningful share” of the cost of a “quality health plan”.

I’ve written the Senator to find out what facts this column is based on.