The amount represents lost tax revenue and additional costs. The Congressional Budget Office also noted that about one million fewer people will get insurance from their employers in 2014 than they would have if the mandate had been implemented.
The Wall Street Journal: Delay In Employer Health Mandate Estimated To Cost $12 Billion The Obama administration's move to delay a mandate on businesses to provide health coverage will mean $12 billion in lost tax revenue and additional costs, according to the Congressional Budget Office. ... Earlier this month, the Treasury Department said it was delaying for one year the enforcement of penalties that could be charged to employers with 50 or more people for not providing adequate health insurance in 2014 (Dooren, 7/30).
The Washington Post’s Wonk Blog: Obamacare Mandate Delay Costs $12 Billion, Cuts Insurance Coverage The vast majority of that increase ($10 billion) reflects a reduction in the penalties that the government would have collected from employers who did not comply with the requirement to provide health insurance. The Congressional Budget Office, which released the new estimate Tuesday, also expects more Americans to access federal subsidies purchasing coverage on the new marketplaces (Kliff, 7/30).