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The mandate requires companies with 50 or more employees to offer insurance or pay fines, which kick in when at least one employee takes advantage of tax credits on the exchanges.

A plaintiff from West Virginia, David Klemencic, owns a flooring company with no other employees but objects to obtaining subsidies under the law, his attorney said, because he is subject to purchasing an insurance plan he “neither needs nor wants” or faces a tax penalty that, in the first year, would amount to $150.

Mr. McElvain said Mr. Klemencic is raising an ideological objection and would actually suffer less harm under the reforms.

But Mr. Carvin said Mr. Klemencic’s income changes from month to month and could affect the level of his tax credits, making it tough for him to predict whether to apply for subsidies or not.

“They are forcing him to gamble with his own money,” he said.