[bert]

Why?

Because the mandate for small companies can not be enforced.

Among large companies, the enforcement is largely voluntary. The government lacks the ability to enforce the mandate

[Red Badger]

If it cannot be enforced, then why not extend the mandate to them anyway? There would be no difference and would make the effort seem more critical. If you grant exemptions, then there is no emergency worthy of a mandate in the first place...............