"[The Chamber believes] the reporting requirements contained in this provision are statutorily placed on those who offer minimum essential coverage and are therefore not likely to be penalized under the free rider penalty. [The Chamber does not believe] that this provision applies to employers who may be penalized for not offering coverage or having employees whom receive tax credits. [The Chamber believes] the statute intended to place a lower reporting requirement and burden on those employers who offer minimum essential coverage.... Not only [does the Chamber] have concerns about the Notice's interpretation of which provisions apply to which classifications of employers, the Chamber also has concerns which specific section of Section 6055 applies to employers."  MORE >>