Is the Patient Protection and Affordable Care Act constitutional? Makes no difference to me, my small business, or most of the small business owners I know.

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Let me please share a few things that have zero impact on my life.

Gays in the military. The Facebook IPO. The Ivy League college admissions process as it relates to my three high school age kids. Lindsay Lohan. Gay marriage. The new Spiderman movie. Roger Clemens. The two gay guys on Modern Family. The NBA finals. Jerry Sandusky. Betty White.

Not that these things (and people) aren't important to some and I respect that. It's just that I don't have to think about them very much. They are of little consequence to me.

Oh, I forgot health care reform. That is also of little consequence to me. Or my business for that matter.

Because very, very soon the Supreme Court will rule on whether all or parts of the Patient Protection and Affordable Care Act of 2010 is constitutional. It'll be big news. But not for me. And not for my small business. Or most of the small business owners I know. Contrary to what many anti-legislation groups are arguing, most small businesses like mine have been blissfully left out of the health care debate. Health care reform doesn't affect most of us, at least not in the short term. And even in the long term its effects are murky at best.

Here's what I mean. There's the tax credit for small business that's part of the legislation. Companies like mine can take a credit against taxes owed based on how much health insurance we're paying. Sounds like a good thing, right? It is a good thing. But for a very select few. That's because to take full advantage of the credit you need to have fewer than 10 full time employees earning an average salary of $25,000 per year. From there it gets reduced. So unless you're employing oompah loompas making everlasting gobstoppers somewhere in Alabama you're going to find yourself disappointed by the actual benefit you receive, if any. Sure, it can add up to a few bucks saved. But for most it's not such a big impact. This would be why only 170,000 small businessestook advantage of the tax credit last year. Remember: that's out of 20 million small businesses.

By the way, these aren't the only tax implications of the bill. Starting in 2013 there's a new "unearned income" tax, an increase in our Medicare tax rate and a decrease in the amount of itemized deductions we're allowed to take against income. This is all to help fund the legislation. Who here thinks, with the government's current deficit problems, that these taxes will be changed or removed regardless of the Supreme Court's decision? Anyone? Bueller?

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Supreme Court? Health Care Reform? Whatever