If you have 100 employees and you want to reduce your workforce to fit in the 50-99 category, you must prove to the IRS why you fired personnel.

Last night on The Kelly File hosted by Megyn Kelly on Fox News, Judge Andrew Napolitano pointed out Obamacare guidelines that may make it impossible for a business, even non-union businesses, to fire employees without IRS approval.  How is this even constitutional?  Where are the  Republicans on this?

Under the rules, employers must offer coverage to employees in 2014 and must offer coverage to dependents as well, starting in 2015. The new rules apply to employers that have at least 50 full-time employees or an equivalent combination of full-time and part-time employees. A full-time employee is a person employed on average at least 30 hours a week. And 100 half-time employees are considered equivalent to 50 full-time employees. Thus, the government said, an employer will be subject to the new requirement if it has 40 full-time employees working 30 hours a week and 20 half-time employees working 15 hours a week.