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It’s heart healthy! And no, I will not be eating it. I’d love to see a documentary on how Frankenstein gets animated.

Here is a yummy sampling (I just random number searched a page and ended up on 222):

12 ‘‘(b) AMOUNT OF TAX.—
13 ‘‘(1) IN GENERAL.—The tax determined under
14 this subsection with respect to a failure involving an
15 employee for any month described in subsection
16 (a)(2) shall be equal to 1⁄12 of the dollar amount
17 which the Secretary of Health and Human Services
18 determines (on the basis of the most recent data
19 available) is equal to the sum of the average annual
20 credit allowed under section 36B and the average
21 annual cost-sharing subsidy under section 2247 of
22 the Social Security Act for taxable years beginning
23 in the calendar year preceding the calendar year in
24 which such month occurs. In the case of a month oc25
curring during 2013, the Secretary shall determine
222
O:\FRA\FRA09275.xml [file 1 of 7] S.L.C.
1 the average annual credit and subsidy on the basis
2 of the aggregate amount of credits and subsidies
3 (expressed as an annual amount) for which appli4
cants were determined eligible during the initial
5 open enrollment period under section 2237(d)(2)(A)
6 of the Social Security Act.
7 ‘‘(2) OVERALL LIMITATION.—
8 ‘‘(A) IN GENERAL.—The aggregate
9 amount of tax determined under paragraph (1)
10 with respect to all employees of an applicable
11 large employer for any month shall not exceed
12 1⁄12 of the product of—
13 ‘‘(i) $400, and
14 ‘‘(ii) the average number of full-time
15 employees of the employer on business

16 days during the calendar year preceding
17 the calendar year in which such month oc
18curs (determined in the same manner as
19 under subsection (d)(1)).

No new taxes, right? I love the science here. The tax shall not exceed $400 times 1/12 times the average number of employees that went ball-room dancing on the Friday before the last Friday before the last Harvest moon in a leap year. I wonder what I would find if I actually cared enough to read this monstrosity.

One Response to “Sausage Fresh From the Grinder”

  1. harry says:

    The bottom line is that under subsection (d)(1) you’re screwed unless you were born on the 29th of February and don’t have any employees or family to support.

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