ObamaCare Fails to Deliver

And it wasn't even close:

Despite administration predictions that millions of small businesses would claim ObamaCare's health insurance tax credit, actual usage has been a trickle because it's not big enough to justify the lengthy compliance hurdles, a new Government Accountability Office report found.

Just 170,300 small businesses claimed the credit in 2010, Internal Revenue Service records show. The Obama administration's Council of Economic Advisers predicted 4 million businesses would claim it. The Small Business Administration forecast 2.6 million.

But the credit was too small to spur firms that didn't previously provide employee insurance to begin offering it, the GAO report said. That's in part because the credit was too complex for business owners.

Hat tip to Vodkapundit.