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The Internal Revenue Service announced Monday that small businesses with 50 to 99 full-time employees will be exempt from an Affordable Care Act mandate to provide health insurance until 2016. Enforcement was to take effect next year, but it's been pushed back, along with a stipulation that larger companies must only offer 70 percent of full-time staff insurance this year, rather than 95 percent. Employers will have to certify they haven't fired people to qualify for the delay, and fines can be as much as $3,000 per worker.