What: All Issues : Fair Taxation : Corporate Tax Breaks, General : (H.R. 5982) Final passage of legislation repealing a provision of major health care legislation enacted in 2010 that required small businesses to file a tax form (a 1099 form) for all individuals who had received $600 or more from a business in exchange for property or merchandise (2010 house Roll Call 514)
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(H.R. 5982) Final passage of legislation repealing a provision of major health care legislation enacted in 2010 that required small businesses to file a tax form (a 1099 form) for all individuals who had received $600 or more from a business in exchange for property or merchandise
house Roll Call 514     Jul 30, 2010
Progressive Position:
Yea
Progressive Result:
Loss

This was a vote on a motion to suspend the rules and pass legislation repealing a provision of major health care legislation enacted in 2010 that required small businesses to file a tax form (a 1099 form) for all individuals who had received $600 or more from a business in exchange for property or merchandise. (The provision was included in the health care bill to help raise tax revenue to pay for an expansion of insurance coverage.) The provision was widely viewed by members of both parties as overly burdensome for small businesses. The bill also prohibited businesses from receiving refunds from the U.S. Treasury for taxes paid to foreign governments on income that was never reported in the United States.

Rep. Bill Owens (D-NY) urged support for the measure: “This legislation repeals the new 1099 reporting requirements that impose a flood of new tax paperwork on small businesses. This bill evidences our commitment to listening to our constituents and acting to resolve their legitimate concerns.…I have heard from numerous constituents, farmers, manufacturers and other small businesses, about this issue. Repealing these requirements is critical to protecting small businesses and family farms from having to mail hundreds of forms to vendors each year. H.R. 5982 is fully paid for by eliminating $11.6 billion in tax breaks for companies that ship jobs overseas.”

Rep. Charles Boustany (R-LA) urged opposition to the bill based on the foreign tax provisions: “ Now, if you have U.S. companies that are trying to compete against foreign-owned companies in a very complex economic environment and if U.S. companies are subject to double taxation, you can call it a loophole. I call it hurting American competitiveness. The bottom line is we want a Tax Code that promotes private sector job growth.”

Although a majority of members voted in favor of the bill, a two-thirds majority vote is required for passage under suspension of the rules. Since the bill did not receive a two-thirds majority vote, the measure failed. The vote on this bill was 241-154. 239 Democrats and 2 Republicans voted “yea.” 153 Republicans and 1 Democrat voted “nay.” As a result, the House rejected legislation repealing a provision of major health care legislation enacted in 2010 that required small businesses to file a tax form (a 1099 form) for all individuals who had received $600 or more from a business in exchange for property or merchandise. Democratic leaders, however, remained free to bring up the bill again under a different process requiring only a simple majority vote for passage.

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