The IRS has announced that The White House has delayed a portion of the Affordable Care act that required businesses with 50 or more employees to provide health insurance or face penalties. The requirement will now take effect in 2015. Business owners were concerned about the amount of time they had to implement the complicated requirements of law. The delay will give the IRS more time to simply reporting requirements an educate business owners on these procedures. However, the government is encouraging businesses to begin voluntarily reporting in 2014 to make a smooth transition into 2015. Businesses would have paid a fee of $2,000 per uninsured employee after the first 30 employees. Although the business requirement has been delayed, individuals will still need to have health insurance this coming tax season.