This is a purely political move, to help Democratic candidates in the 2014 election.  He has obviously been instructed that if people feel the effects of this legislation in their pocketbooks it will not be good for the party.  Of course, with this still looming, delaying it will do nothing to help regain the certainty businesses need to plan for the future.  I am curious if he can unilaterally delay its implementation, or does Congress have to pass a measure to delay it?  I guess they should have read the bill, huh?