The 27 years olds. Just think you're kicked off your parent's policy at age 27 and most 27 year olds are not going to get health insurance, especially males, because they won't think they need it. It's the 27 year olds that will pay this tax. And I feel bad for all the people who will lose their jobs, forgo raises, because the company they work for can't afford to keep them. Get ready for recession 2.0.