To repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes. Read More


This bill was enacted after being signed by the President on Apr 14, 2011.


Date Introduced
Jan 12, 2011


Bill Text


To repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,


This Act may be cited as the ``Small Business Paperwork Mandate Elimination Act of 2011''.


Section 9006 of the Patient Protection and Affordable Care Act, and the amendments made thereby, are hereby repealed; and the Internal Revenue Code of 1986 shall be applied as if such section, and amendments, had never been enacted. <all>

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State: CA

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A new information reporting requirement created to help pay for the health care law will place an unnecessary and expensive paperwork burden on small businesses and needs to be repealed. The new mandate will require businesses to use Form 1099 to report to the Internal Revenue Service all payments to corporations in excess of $600 for goods and services. The information reporting requirement, which is set to go into effect in 2012, is a costly and time-consuming mandate placed on you, a small-business owner. Businesses are already overburdened with tax paperwork and reporting requirements, and the additional requirements included in the health care bill will only increase the cost and complexity of complying with the tax code.

The changes proposed by section 9006 would have a significant adverse effect on my business, on dental practices across the country, and on small businesses in a variety of industries. Like other small business owners, dentists do not have the staff resources that would be required to comply with the extra work as mandated. Tracking payments to individuals and suppliers for services and/or goods purchased would take time away from treating patients. It also would likely require dentists to collect the names and taxpayer identification numbers of virtually every supplier with whom we do business. The reporting requirements would cause dental practices to either absorb these administrative costs or increase patient fees as a way to defray that expense. Obviously, none of us want to consider the possibility of increasing fees at a time like this, when everyone is so concerned about possible increases in health care costs.

In his State of the Union address Tuesday, President Obama said he will support repealing the requirement in the health care reform law that requires employers to fill out a 1099 tax form every time they spend $600 on goods and services, a repeal that the National Automatic Merchandising Association (NAMA) has sought. In a recent legislative memo, NAMA reported that the U.S. House of Representatives is preparing to debate H.R. 4, which will overturn new IRS 1099 reporting requirements. As currently enacted in the 2010 health care legislation, in 2012 all companies will be required to file 1099 forms with the IRS for transactions cumulatively valued over $600. NAMA supports repealing this expensive new reporting requirement.$29032

AIM believes the 1099 provision would saddle employers with significant administrative and accounting expenses at a time when many firms are still struggling with a soft economy. We appreciate Representatives Frank and Tsongas for supporting the measure, and will ask other members of the Massachusetts Congressional delegation to join them.

Senator Mike Johanns (R-NE) and Representative Dan Lungren (R-CA), lead champions of repeal in the last Congress, are leading the charge again. Both have re-introduced their repeal bills, S.18, the Small Business Paperwork Reduction Act, and H.R. 4, the Small Business Paperwork Mandate Elimination Act. Almost everybody on Capitol Hill concedes the new requirement is a bad idea. ANLA supports full repeal of the 1099 mandate and urges swift passage early in the 112th Congress.

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Bill Summary

To repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes.

H.R. 3 No Taxpayer Funding for Abortion Act H.R. 5the Protecting Access to Healthcare (PATH) Act