every health providers sitting down there with their lawyer, c. p.a. and actor larry. this is the lawyer, cpa at to react i think that day divided it up and they keep coming to my office and there's a gentleman over here to my right asking these questions. if an individual doesn't have a tax liability, doesn't need to file returns that is required to pay the penalty for not having insurance how will you enforce this provision? >> you kind of stepped beyond my understanding of the bill. if there is no filing requirement i will have to come back as to what the health bill requires that situation, center. >> i'm down to 14 seconds, but the health care provides a tax credit for small business for two years to help manage the cost of providing mandated health the germans to employees but there is a cliff in the second year where the credit expires. what would be the cost of small business? have you made any kind of estimates or guesstimates to provide health insurance without this tax credit? what will be the cost of compliance for small business? that is a very key questio