Congressional Budget Office Cost Estimate: H.R. 2667, Authority for Mandate Delay Act [open pdf - 67KB]
This is the Congressional Budget Office (CBO) Cost Estimate as introduced in the House of Representatives on July 11, 2013. From the Document: "H.R. 2667 would delay for one year certain reporting requirements as well as penalties for certain large employers that do not offer 'affordable' health insurance coverage to their employees (as affordability is defined in the Affordable Care Act, Public Law 111-148 and the health care provisions of P.L. 111-152). […] Because H.R. 2667 essentially codifies the Administration's recent announcement, CBO and the staff of the Joint Committee on Taxation (JCT) estimate that enacting H.R. 2667 would not affect direct spending or revenues. Therefore, pay-as-you-go procedures do not apply. CBO and JCT have not yet completed an analysis of the impact that the Administration's July 2, 2013, announcement and other recently issued final rules will have on spending and revenues under current law. That analysis will be released soon. 2 H.R. 2667 contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act."
United States. Congressional Budget Office: http://www.cbo.gov/