"As a result of the Administration's announcement and recently issued final rules, the net cost is now estimated to be $1,375 billion -- $12 billion more than previously estimated. The largest change is a $10 billion reduction in penalty payments by employers [for 2014] that would have been collected in 2015.... Costs for exchange subsidies are expected to increase by $3 billion. Other small changes, including an increase in taxable compensation resulting from fewer people enrolling in employment-based coverage, will offset those increases by about $1 billion ... [R]oughly 1 million fewer people are expected to be enrolled in employment-based coverage in 2014 than the number projected in CBO's May 2013 baseline, primarily because of the one-year delay in penalties on employers."  MORE >>