It is. Your typical 11 person operation in MA is going to gross at least $500,000 year. And that's on the low end. The tax is going to cost them $3,245 = 295*11. That's less than 0.65% of their gross. It's peanuts.
Again, I agree it's wrong, and Romney vetoed it, but in the grand scheme of things it's not a big deal.
You illustrate the arrogance of the GOP elite, dear.