[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 72 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 72

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             January 25 (legislative day, January 5), 2011

  Mr. Baucus (for himself, Mr. Reid, Mr. Brown of Massachusetts, Mr. 
  Brown of Ohio, Mr. Begich, Mr. Cardin, Ms. Landrieu, Mr. Nelson of 
 Nebraska, Ms. Stabenow, Mr. Schumer, Ms. Klobuchar, Mrs. Shaheen, Mr. 
 Menendez, Mr. Rockefeller, Ms. Cantwell, Mr. Manchin, Mr. Coons, and 
 Mr. Franken) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   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,

SECTION 1. SHORT TITLE.

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

SEC. 2. REPEAL OF EXPANSION OF INFORMATION REPORTING REQUIREMENTS.

    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the amendments made thereby, are hereby repealed; and the Internal 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.
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