How can a company be exempted from a “tax”? This creates an unfair competitive advantage, and I am assuming that the employees of these companies still get to participate in the “benefits” that the rest of us get to pay for.
Notice how many of these exemptions are given to Unions and Schools (Teacher’s Unions).
McDondalds which owns chipotle , Darden Restaurants, Carlson Restaurant group, Denny’s , people who are not here legally are also exempted if you read the law here: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleD-chap48-sec5000A.htm