According to a recent survey of small business owners:

• 48% say the Affordable Care Act (ACA) is going to be bad for their business, while 9% say the legislation will be good
• 55% fear the ACA will increase costs, while 5% believe the ACA will lower costs

As a specific result of the ACA:

• 41% of the small businesses held off on hiring new employees
• 24% considered dropping employee health insurance
• 19% reduced their number of employees

Source: "Half of U.S. Small Businesses Think Health Law Bad for Them," Gallup Press Release, May 10, 2013, http://www.gallup.com/poll/162386/half-small-businesses-think-health-law-bad.aspx