[Congressional Record (Bound Edition), Volume 158 (2012), Part 4]
[House]
[Page 5586]
[From the U.S. Government Publishing Office, www.gpo.gov]




               THE SMALL BUSINESS TAX SIMPLIFICATION ACT

  (Mr. BERG asked and was given permission to address the House for 1 
minute.)
  Mr. BERG. Mr. Speaker, in North Dakota, we know jobs come from small 
business, not from Big Government. Small business is the backbone of 
our economy, and it's the engine to get America back to work. 
Unfortunately, all too often, instead of helping small business, 
Washington serves as a roadblock to its growth by piling on excessive 
regulations and imposing burdensome complex Tax Code on the job 
creators.
  The legislation I'm introducing today is known as the Small Business 
Tax Simplification Act. It will simplify our Tax Code for small 
businesses. Instead of being bogged down with complex tax-reporting 
requirements, this bipartisan legislation will allow businesses to use 
a simplified form of accounting that more closely matches the way small 
business owners run their businesses.
  This bill represents commonsense change that would ease the burden of 
tax complexity for many small businesses, as they can spend more of 
their time and resources doing what they do best, and that's growing 
jobs and helping our economy.

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