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Repeal 1099 Mandate, Support Johanns Amendment

Help ANLA and the Lighthouse Program Repeal the 1099 Nightmare

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Support Sen. Johanns (R-NE) Amendment #4596

A burdensome new paperwork requirement became law as part of the new health care bill, and you can help an effort to repeal it by contacting your Senators now. 

Under the new law, starting in 2012, businesses will be required to file Form 1099 information returns with respect to any person (including corporations) that receives $600 or more from the business in exchange for property and merchandise, as well as corporations that receive $600 or more in exchange for services. The new mandate has nothing to do with health care, but instead is intended to narrow the tax gap (taxes owed vs. actually collected).  In this case, the cure is worse than the disease. 

On September 14, the U.S. Senate will resume debate on a small business lending bill.  An amendment, #4596, will be offered by Sen. Mike Johanns (R-NE) to fully repeal the 1099 mandate.  An alternative, to be offered by Sen. Bill Nelson (D-FL) would scale back but not eliminate the mandate by exempting payments made by credit card or debit card, increase the payment threshold from $600 to $5,000 annually for payments made for goods, and exempt small businesses with 25 or fewer employees from having to issue a Form 1099 for payments made for property, regardless of the payment amounts.  Still, the Nelson amendment does not go far enough, because unlike large companies, many small businesses do not handle a significant number of transactions by credit card due to the fees associated with these transactions and issues with access to credit.

Please take immediate action to urge your Senators to support the Johanns amendment #4596.