To address the reporting requirement burden on small businesses, and for other purposes.

Summary

Repeals the provision of the Patient Protection and Affordable Care Act requiring the reporting to the Internal Revenue Service (IRS) of payments to corporations (other than tax-exempt entities) of more than $600. Rescinds unobligated funds made available by Division A of the American Recovery and Reinvestment Act of 2009 (stimulus funds) required to offset the reduction in federal tax revenues resulting from the repeal of the payment reporting requirement by this Act. Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 23 September 2010

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• Introduced in House (PDF)

  Introduced in House · EN · 23 September 2010

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• Introduced in House

  summary · EN · 23 September 2010

  Open at official source

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