The document refers to this disparity but hypothesizes the opposite conclusion based on the fact that fewer firms would be impacted: > Although there are diffe

The document refers to this disparity but hypothesizes the opposite conclusion based on the fact that fewer firms would be impacted: > Although there are differences in the details, with penalties for firms that fail to comply higher under the ACA than in Massachusetts but fewer firms likely to be affected nationally, the broad similarities between the ACA and Massachusetts’ reform suggest that we can expect to see patterns in the response by employers under the ACA similar to those observed under health reform in Massachusetts.