Early versions of the Senate’s far-reaching health care bill said that small businesses with fewer than 50 workers would not be penalized if they failed to provide insurance. That was before labor unions in the construction industry went to work and persuaded Senate leaders to insert five paragraphs.

Their provision, added to the 2,074-page bill at the last minute, singles out the construction industry for special treatment, in a way that benefits union members and contractors who use union labor.

In this one industry, the exemption from the penalty would be much more limited, available only to employers with fewer than five employees. Construction companies with five or more workers would generally have to provide health insurance or pay a penalty — an excise tax of $750 per employee.

As Ronald Reagan said in his farewell address, "Common sense told us that when you put a big tax on something, the people will produce less of it."  But of course, by forcing small businesses to either provide health insurance for workers or pay a tax, the Senate bill is effectively asking for fewer and/or smaller construction companies — the government is disincentivizing the hiring of workers by artificially increasing the cost of adding new employees to the payroll.

Meanwhile, the US corporate tax — already one of the highest among industrialized countries — and taxes on capital investment, dividends, and individual income (paid by many smaller businesses) are set to increase as the "Bush tax cuts" expire, putting further downward pressure on employment growth.  And that's not counting further taxes on business that will comprise the proposed "cap and trade" bill, already passed in the House and awaiting action in the Senate.

It seems Mr. Biden's counting skills are the least of our worries moving forward.  The real problem is a fundamental lack of understanding of the economics of job creation, coupled with special interest pandering and government expansion.  That's not good news for those in need of "J-O-B-S".