BOSTON — Small-business owner Joe Ascioti says Massachusetts' 2006 health care law has left him facing $15,000 in fines since it took effect. Now, he's worried the nation's new health care overhaul could bring similar woes.

"The state has mandated something that is one size fits all, which is what this national bill is looking like. And guess who gets to pay for it? The employer," said Ascioti.

As business owners across the country weigh the new law, they're looking to Massachusetts for harbingers of things to come.

Massachusetts' law, which mandates near-universal coverage and requires that businesses with 11 or more workers offer insurance, provided the blueprint for the health law signed by President Barack Obama. Massachusetts employers who don't comply face annual fines of $295 per worker.

While there's been plenty of grumbling among business owners that the state law has squeezed them financially during a tough recession, there's little evidence the law is forcing employers to close or sending them fleeing for the border. Other businesses have welcomed the law and business leaders helped guarantee its passage.

Drawing parallels between the state and national laws is tricky. While both share many of the same tenets — requiring businesses to shoulder more of the burden of health coverage — there are major differences.

The national law doesn't require businesses offer insurance but hits employers with 50 or more workers with an annual $2,000-per-employee fee if the company doesn't insure them and the government ends up subsidizing their workers' coverage.

The national law also grants tax credits for businesses with 25 or fewer workers with average annual wages below $50,000, which Democrats say that will benefit 3.6 million business nationwide. And beginning in 2014, businesses with up to 100 employees will be able to pool their employees in state-created insurance exchanges to increase their negotiating clout with insurance companies — a move supporters say could aid 29 million businesses.

Some business owners have welcomed the new law.

Rand's Do It Best Hardware store on Main Street in Plymouth, N.H., has been in owner Steve Rand's family for more than a century. About a decade ago the company switched from providing a full health care plan to having employees share in the cost of rising premiums.

Since then, those costs have spiraled out of control and Rand hopes the new law lets him pool his workers in state-run exchanges to increase his purchasing power.

"This legislation is really a positive step in the right direction, allowing us to get back in the business of making our company able to offer a health plan," Rand said.

Other employers said the Massachusetts law has helped make their businesses stronger.

Vicki Maderia, human resources director for Needham Electric Supply in Canton, Mass., said the company employs 150 and already offered insurance to all full-time staff. The law inspired them to expand that insurance to the handful of part-time workers.

These are some of the highlights of the health care law for small businesses:<B>PENALTIES</B> — Companies aren't required to offer insurance but face an annual $2,000-per-employee fee if the government ends up subsidizing workers' coverage. Companies with fewer than 50 employees are exempt.TAX CREDIT </B>— Employers with 25 or fewer workers with average annual wages of less than $50,000 are eligible for tax credits starting in 2010. The credits rise in 2014 to a maximum of 50 percent of the cost of premiums offered by businesses with 10 or fewer workers. Democrats say 3.6 million small businesses could benefit.<B>INSURANCE EXCHANGES</B> — States must create them by 2014. Businesses with up to 100 employees can pool employees to help their negotiating clout with insurers. Senate Democrats say administrative costs could be cut up to 22 percent for 29 million businesses.<B>SELF-EMPLOYED</B> — The 22 million who are self-employed will be able to use the exchanges to ease the cost of premiums up to 30 percent, according to estimates.Source: U.S. Senate Small Business Committee