Here is the Affordable Care Act. The President says it is the law of the land. How does it describe the effective date for the individual mandate? Under section 1501, subparagraph D, effective date: The amendments made by this section shall apply to the taxable years ending after December 31, 2013. Pretty unambiguous, pretty easy to understand. It doesn't seem to have a lot of flexibility or wiggle room written into it. How does the language read that describes the effective date for the employer mandate? Well, that reads under section 1513, subparagraph D, effective date: The amendments made by this section shall apply to the months beginning after December 31, 2013. It doesn't sound as if there is a lot of flexibility; yet the President, on his own, found the flexibility only within the executive branch to say that effective date is no longer valid. We are simply saying for Mr. and Mrs. American--for the average American, we should be able to delay the effective date of the penalty because this law has been a disaster from start to finish. Stories about the Web site are now legion. We should give the same relief to the average American that the President gave to his friends in Big Business. I reserve the balance of my time.
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