Under Massachusetts' healthcare overhaul implemented three years ago, businesses with the equivalent of 11 or more full-time workers must offer coverage or pay a penalty. But small business owners say they have had to shoulder double digit annual increases in their premiums in recent years, typically higher than the 7%-9% increases larger businesses have faced. Now these small business owners in Massachusetts have been lobbying for relief under the state's law, saying insurance has become unaffordable.