Subsidized healthcare is not "free"

Ross Douthat writes in the New York Times concerning the CBO's report that Obamacare will incentivize 2.5M workers to drop out of the workforce:

[L]iberals retorted ...: These would be working hours freely given up, not jobs lost in huge Obamacare-induced layoffs. [emphasis added]

I take issue with the word "freely." Yes, the workers will give up their hours voluntarily. But, the subsidized healthcare provided to them will not be "free." Someone else will have to pay the freight.