Obamacare Versus Romneycare: How Similar Are They? How Each Plan Affects Businesses Romney's plan for Massachusetts requires that any business with 11 or more full-time employees offer health insurance to their workers or pay a penalty. Obamacare requires only large businesses (over 50 full-time employees) to offer health insurance or face a penalty. A major difference between the two plans is that Obamacare includes a tax credit for small businesses that choose to offer coverage to their workers and Romneycare does not. The credits work on a sliding scale as long as the business has a maximum of 25 employees and pays average annual wages below $50,000. Currently, small businesses are eligible for a 35 percent tax credit, but in 2014, the credit increases to 50 percent. The maximum credit of 50 percent will only be granted to businesses with less than 10 employees whose average annual wages are less than $25,000. Brad Burd: Obamacare Versus Romneycare: How Similar Are They?