From WFTV9:

“A lot of employers are going to choose to not do this because the risk is on them and why bother taking on that risk when the reality is it’s not really a payroll tax cut,” says Jonathan Bydlak, the Director of Fiscal and Budget Policy for the R-Street Institute. “Frankly it just upsets their payroll structure so why bother introducing this other variable into the process if there is no real benefit to it.”

Watch here.

Image credit: Andre Cline