. >> reporter: at rock bottom brewery in omaha, nebraska, restaurant owner greg cutchall didn't mincewords when it came to the affordable care act. >> the law, the way it's written today, i think should be scrapped. >> reporter: cutchall's main gripe is with the so-called employer mandate, which obliges firms with 50 or more full-time workers to offer affordable health insurance or pay a penalty of up to $2,000 per full-time employee. >> i cannot think of any other burden that's been placed on the restaurant industry in the last 20 years that could have the impact that this one does. >> reporter: the employer mandate: a burden to some. to others: no big deal. >> most employers think it's a responsibility of being a good employer to offer health insurance. >> reporter: neera tanden, a former health reform advisor to president obama, points out that the vast majority of large firms already provide benefits to their workers. >> 95% of companies that have 50 or more employees offer health insurance today, and so we're really talking about an order of 10,000 firms in the whole country that