The Urban Institute released an analysis of the employer mandate requirement of the Affordable Care Act in May. The mandate has been postponed and proposals to change or eliminate it abound. This piece explains pros and cons of the mandate along with differences in estimates and conclusions by the Congressional Budget Office, as well as the experience in Massachusetts. Eliminating the employer mandate may remove labor market distortions in the law, but concerns exist about harm to low-wage workers and where to find new revenue. Linda Blumberg, John Holahan and Matthew Buettgens researched the piece, "Why Not Just Eliminate the Employer Mandate," which was supported by the Robert Wood Johnson Foundation. LEARN MORE.