Romney isn't able to frame any substantive thing succinctly.  He will be defined by all of the videos where he advocated the ACA in the form of the Massachusetts plan.  He is not talking to the press at all, because he is too frightened like Palin and Sharon Angle in Nevada. Those candidates lose.  And if Romney tries to mouth the pandemic lies GOP is spewing now to an apoplectic hysterical base, in debates, he will be torn apart by the actual facts.

Even, and he won't be, if Romney got elected, repeal is not going to happen by reconciliation in a Senate  in the next Congress where the majority is not GOP.

It is impossible for less people to be covered, and the pressure for GOP governors who defiantly say they will sit on their hands and refuse billions in Medicaid expansion funds will be irresistible from hospitals and doctors who have to care for indigent patients.  The patient flow will not stop one scintilla.  Political pressure will be force these governors to accept Medicaid expansion funds.

The only people targeted for the mandate are 1/11 after exemptions for income and the number of people insured by Medicare, COBRA, and their employers.  Your calculations assume everyone is impacted by the mandate and less than 10% actually are.  Those people are not going to refuse to buy insurance at anywhere near 100% to pay the penalty.  Those are people who can afford to buy insurance, and the vast majority of them are smart enough to know they damn well need insurance for their families.

New tax credits are helping some small businesses pay for health insurance for their employees. Employers qualify if they provide health care to their workers, have fewer than 25 full-time employees (or the equivalent of 25 full-time employees) and provide average annual wages below $50,000. In 2011, the tax credit covered 35 percent of health insurance expenses for small businesses (25 percent for non-profit businesses). The tax credit will increase to 50 percent for small businesses (35 percent for non-profits) starting in 2014.

Small employers can use Form 8941 to claim the health care tax credit.

Subsidies to Employers
Small business tax credits
• Provide small employers with no more than 25 employees and average annual wages of less than
$50,000 that purchase health insurance for employees with a tax credit.

– Phase I: For tax years 2010 through 2013, provide a tax credit of up to 35% of the employer’s
contribution toward the employee’s health insurance premium if the employer contributes at least
50% of the total premium cost or 50% of a benchmark premium. The full credit will be available to
employers with 10 or fewer employees and average annual wages of less than $25,000. The credit
phases-out as firm size and average wage increases. Tax-exempt small businesses meeting these
requirements are eligible for tax credits of up to 25% of the employer’s contribution toward the
employee’s health insurance premium.

– Phase II: For tax years 2014 and later, for eligible small businesses that purchase coverage through the state Exchange, provide a tax credit of up to 50% of the employer’s contribution toward the employee’s health insurance premium if the employer contributes at least 50% of the total premium cost. The credit will be available for two years. The full credit will be available to employers with 10 or fewer employees and average annual wages of less than $25,000. The credit phases-out as firm size and average wage increases. Tax-exempt small businesses meeting these requirements are eligible for tax credits of up to 35% of the employer’s contribution toward the employee’s health insurance premium.

New tax credits are helping some small businesses pay for health insurance for their employees. Employers qualify if they provide health care to their workers, have fewer than 25 full-time employees (or the equivalent of 25 full-time employees) and provide average annual wages below $50,000. In 2011, the tax credit covered 35 percent of health insurance expenses for small businesses (25 percent for non-profit businesses). The tax credit will increase to 50 percent for small businesses (35 percent for non-profits) starting in 2014.

Small employers can use Form 8941 to claim the health care tax credit.