September 13, 2010 TO THE MEMBERS OF THE UNITED STATES ...

September 13, 2010

TO THE MEMBERS OF THE UNITED STATES CONGRESS: The undersigned organizations and businesses of every size and industry, representing substantial operations in all 50 states, and employing millions of American workers, stand united in calling for Congress to repeal Section 9006 of the “Patient Protection and Affordable Care Act” before it comes into effect in 2012. Unless this section, usually referred to as the 1099 reporting mandate, is repealed, 40 million entities, including governments, nonprofits, and businesses of all sizes across the nation will be subjected to onerous data collection and IRS information filing burdens on virtually all non-credit card purchases totaling $600 or more with any vendor in a tax year. When the United States is depending on the private sector to generate jobs and stimulate economic growth, lawmakers are directing precious time and resources to collecting volumes of information and filling out mounds of new paperwork for the government. If this provision is implemented, the 1099 reporting mandate will impose substantial paperwork and reporting burdens on the backs of governments, nonprofits, and businesses— especially small businesses. In order to comply, these entities will have to institute new complex record-keeping data collection and reporting requirements that track every purchase by vendor and payment method. This provision will also serve to dramatically increase accounting costs, expose businesses to costly and unjustified audits by the IRS, and subject more small businesses to the challenges of electronic filing. In the end, the increased costs will heavily penalize honest taxpayers, creating an even more unlevel playing field between those that pay their fair share of taxes and those that do not. Moreover, the new 1099 reporting mandate will alter behavior in the marketplace, which could lead to dramatic negative consequences for smaller merchants by driving purchases away from small vendors and startups. In order to minimize reporting, government, nonprofits, and businesses may consolidate their purchases with several large vendors with a broad geographic presence and a more diverse product line instead of a number of smaller ones. Additionally, the cost of repealing this provision should not be accomplished by levying increased taxes on or removing existing tax incentives from business, thereby eroding American competitiveness and private sector job creation. At a time in which we have seen an unprecedented growth of the federal government, it is imprudent for lawmakers to saddle any one segment of the business community with the obligation to pay for the repeal of this illconceived, expanded information reporting mandate. For these reasons we urge you to repeal expeditiously the 1099 reporting mandate. Sincerely,

National Associations ACA International Aeronautical Repair Station Association Agricultural Retailers Association America Outdoors Association American Apparel & Footwear Association American Bakers Association American Concrete Pressure Pipe Association American Council of Engineering Companies American Farm Bureau Federation American Feed Industry Association American Fruit and Vegetable Processors and Growers Coalition American Institute of Architects American Logistics Association American Moving & Storage Association American Network of Community Options and Resources American Rental Association American Road & Transportation Builders Association American Traffic Safety Services Association American Trucking Associations American Veterinary Medical Association Americans for Tax Reform Associated Builders and Contractors Associated Equipment Distributors Associated Wire Rope Fabricators Association of Equipment Manufacturers Association of Food Industries Automotive Recyclers Association Cheese Importers Association of America Coalition for Government Procurement Coalition of Franchisee Associations Construction Industry Round Table Construction Management Association of America Consumer Data Industry Association Council for Affordable and Rural Housing Council of Insurance Agents and Brokers Direct Selling Association Drycleaning & Laundry Institute Electronic Security Association Farm Equipment Manufacturers Association Financial Executives International's Committee on Private Company Policy Fur Commission USA Healthcare Distribution Management Association Independent Bakers Association Independent Insurance Agents & Brokers of America Independent Office Products & Furniture Dealers Association Industry Council for Tangible Assets, Inc. Institute of Scrap Recycling Industries, Inc. International Dairy Foods Association

International Foodservice Distributors Association International Sign Association Kitchen Cabinet Manufacturers Association Management Association for Private Photogrammetric Surveyors Medicaid Health Plans of America National Association for the Self-Employed National Association of Chemical Distributors National Association of Government Contractors National Association of Towns and Townships National Association of Wholesaler-Distributors National Auctioneers Association National Automatic Merchandising Association National Chicken Council National Corn Growers Association National Council of Chain Restaurants National Electronic Distributors Association National Emergency Equipment Dealers Association National Franchisee Association National Grain and Feed Association National Propane Gas Association National Ready Mixed Concrete Association National Religious Broadcasters National Renderers Association National Restaurant Association National Roofing Contractors Association National RV Dealers Association National Small Business Network National Utility Contractors Association National Watermelon Association, Inc. NATSO, Representing America's Travel Plazas and Truckstops Newspaper Association of America North American Equipment Dealers Association Outdoor Amusement Business Association, Inc. Printing Industries of America Retail Industry Leaders Association TechAmerica The Aluminum Association The Associated General Contractors of America Transportation Intermediaries Association Travel Goods Association Turfgrass Producers International U.S. Chamber of Commerce USA Rice Federation Western Growers

Regional, State, and Local Chambers and Businesses Nationwide A Precision Auto Glass Inc. Alabama Restaurant Association American Apparel, Inc. Baby Dipper, LLC Berry Land & Auction Burch & Hatfield Formal Shops, Inc. Childersburg Chamber of Commerce Continental Ranch Self Storage Custom Built Sunrooms LLC. Desoto Caverns Park DiRecManagement, Inc. Equity Technologies Corporation Folmar & Associates LLP Longs Human Resource Services McAlister's of Tuscaloosa Mechanical Fire Protection Inc. Mobile Area Chamber of Commerce MR of Mobile, Inc. Oxford Fence Company Professional Screen Printing, LLC Rayford & Assoc., Inc. Red Door Interiors, LLC Roundhouse, Inc Selma-Dallas County Chamber of Commerce Standard Equipment Company, Inc The Q-Track Corporation The Eldercare Intitute, Inc. dba ElderCare Services Tomdra, Inc. Trick Construction LLC TTL, Inc. Wholesale Wood Products Wise Design Inc. Adventure Alaska Southeast Air Flow Products, Inc. Bethel Broadcasting, Inc. Changing Tides Inn Cleary Computer Services Douglass Home Builders Fairway Market Lemire Charters 2XL Corporation Accent Signs & Banners Agassiz Landscape Group AIM Solutions LLC AKKA Karate USA Allen F. DeBenedetti, CPA, PC American Realty Management, Inc. Arizona Chamber of Commerce & Industry

Mobile Montgomery Selma Huntsville Scottsboro Tuscaloosa Childersburg Tucson Titus Childersburg Mobile Mobile Mobile Mobile Tuscaloosa Mobile Mobile Fairhope Eastaboga Childersburg Mobile Huntsville Phenix City Selma Mobile Huntsville Florencee Tucson Northport Tuscaloosa Dothan Mobile Thorne Bay Hueytown Bethel Klawock Klawock Coffman Cove Skagway Klawock Prescott Valley Tucson Flagstaff Tucson Tucson Phoenix Lake Havasu City Phoenix

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Linda Vista Cinemas LLC Linda's Natural Foods dba New Life Health Centers Luke's Italian Beef Marana Chamber of Commerce Maricopa Chamber of Commerce Mesa Chamber of Commerce Modern Elixir, PLLC Motor Pro Auto Recycling O'Connor Realty Services, LLC Page/Lake Powell Chamber of Commerce Pegasus Printing & Graphics Pinetop-Lakeside Chamber of Commerce Post Farms Inc Prescott Chamber of Commerce Prescott Valley Chamber of Commerce Presidio Distribution Prill McGan Print Management R&K Building Supplies RANS Designs Inc RV City, Inc. Sanctuary UMC Sandbrook Benefits Group, LLC Sequoia Financial Advisors. Inc. Show Low Arizona Chamber of Commerce ShowValue, Inc. Sitewire Sonoran Center for Pediatric Dentistry, P.C. Spall Enterprises, Inc. Tagline Media Group Tempe Chamber of Commerce Tempe Convention and Visitors' Bureau Terry C Chick, Registered Representative The Buttes, a Marriott Resort The Contained Gardener The Golf Villas at Oro Valley The RavenBrook Group The Specialists Inc The Sure Fix LLC The UPS Store 3216 TnT Promotions Tofel Construction, LLC Tri-Valley Health Foods Troyer Urgent Care, Inc. TSM Machinery & Equipment Sales Tucson Business Investments Tucson Metropolitan Chamber of Commerce Twin Palms Hotel US Press & Graphics Valley Electric Incorporated dba Mohave Electric

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Wilkinson Real Estate Inc. William Michael Automotive Associated General Contractors of Colorado Baker Auction and Estate Sale Services Buffalo Supply, Inc. Chaparral West Inc. Colorado Association of Commerce & Industry Colorado Auto & Parts, Inc. Colorado Restaurant Association Concept Restaurants Concepts Furniture and Accessories Dohn Construction, Inc. Evans Trading Post DBA Evans Furniture F.M. Light and Sons Feed Bunk Field Land and Cattle Company Golden Aluminum, Inc. Grand Junction Area Chamber of Commerce GTM Sales, Inc Hampton Hotels Interstate Highway Construction, Inc. James A. Mundt, PLLC Joanne Nelson dba Mountain Ma'am Lane Manufacturing Inc Leading Edge Insurance Agency, Inc. Magnum HR Marsh & Associates, Inc. MaxLunch MEJ & Associates, Inc. New World Millworks Oral and Facial Surgery Center Parkglenn Self Storage, LLC Precision Automotive Research Associates Laboratory Inc. Rocky Mountain Agribusiness Association Scholl Oil & Transportation Company Schur Success Auction Services Shafer Commercial Seating, Inc. Sterling Seismic Services, Ltd. Summit Sweeping & Asphalt Maintenance, LLC Dental Associates of Connecticut, PC Ensign-Bickford Aerospace & Defense Company Magna Steel Sales Inc. Raynard & Peirce Inc. Terryville Auto Parts Waterbury Regional Chamber Atlantic Telephone & Data Solutions, Inc Classic Farms Condor Technologies, Inc. Delaware Restaurant Association

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Delaware State Chamber of Commerce Delmarva Poultry Industry, Inc. Vida Evelyn, Independent QuickBooks Consultant Cannon's Fish Market CAPTEL Con-way Inc. Georgetown Suites Metropolitan Washington Road and Transportation Builders Association Progress Energy SRxA Strategic Pharmaceutical Advisors 357 Solutions, LLC Auditing & Consulting Professionals Inc Authentium, Inc Bealls Incorporated Bison Investments, Inc. Bonness Inc. Bordeaux & Company, CPA, PA BSSC Inc. Business Development Board Casey Daniel Associates Cavanaugh Investments, d.b.a. Ye Olde Schoolhouse Childcare Center Central Florida Chapter Associated Builders and Contractors, Inc. CMJ Management, LLC CNL Financial Group, Inc Coastal Restaurant Group Communication Technologies Corporate advisors,Inc. Creative Learning Programs LLC Design Cabinet of Vero Beach, Inc. Digital Eel, Inc. ECO-2000, Inc. Edwards Roofing Co. Inc. Egozi & Bennett Elaine M Norton CPA PA Emerald Coast Kennel, Inc. Family Eye Care of Westshore PL FASTFRAME Palm Beach Gardens, Jupiter Firehouse Restaurant Group, Inc. Florida Contract Growers, LLC Gear Software, Inc Grace Realty Group, Inc. H.B. Allen, P.A. a CPA Firm Heller Pension Associates, Inc. Heller Pension Consultants, Inc. Hopkins GMC, Inc. Investments Limited IST Janice Marie Collection Inc Kinberg & Associates, LLC La Bella Spa

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LAB Pro Inspections Inc. Landmark Title Agency, Inc. Law Offices of Scott D. Segal, PA Lifeline Marine Safety Services Inc Manatee Chamber of Commerce Mariner Marine of the Palm Beaches Mar-Jon & Associates Inc. MASS Hispanic Marketing, Inc. Maxxair Vent Corp. Native Nurseries Navo Builders, LLC New Urban Title & Escrow, Inc. Professional Records Imaging Management Pruitt Real Estate, Inc Quality Marble, Inc. Rock Solid Construction Co. S&T Associates Shears Salon Slug-A-Bug Inc Smathers Financial Group Smooth Sailing Bookkeeping Space Coast Bookkeeping & Taxes, Inc. Steam Master Southeast, Inc. Tasers 4 Me Team HR Time2Fly, LLC TransWorld Network, Corp Trusswood Inc. Tupperware Brands Corporation Zimmer Construction Co. Inc. All-Steel Buildings, Inc.dba Dominy Construction Group ALTA Refrigeration, Inc. Atlanta Marriott Gwinnett Place Atlanta Special Events, Inc B. Rodney Crowe, CPA, PC Barrow County Chamber of Commerce Blue Bicycle, a bistro Cardinal CG Chick-fil-A, Inc. Commodity Marketing Company Dade County Chamber of Commerce Duffey Communications, Inc Executive Marketing Services, Inc. Finuf Sign Co., Inc. Flowers Foods, Inc. Georgia Chamber of Commerce Georgia Poultry Federation Georgia Restaurant Association Global Documentation Services Gridiron Aftermarket

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Soil Plus Wayne Parker, Partners In Design Acclaimed Video, Inc. Advertising that Fitz Alpha Properties Atkinsons' Market, Inc Coeur d'Alene Area Chamber of Commerce FORE Golf, Inc. Grace Montessori School Greater Pocatello Chamber of Commerce In Time Tec, LLC Jim's Appliance & Furniture Inc. Krengels True Value Hardware Lane's Appliance /Lane's Catalog Store Leavitt Group Benefit Services of Boise Marod Medical & Day Spa dba Snake River ENT Clinic PC Meridian Chamber of Commerce Mountain Home Mortgage Musser Bros. Auctioneers Teknor, Inc The School of Hairstyling Thrifty Car Sales of Mountain Home TPC Holdings Inc Utility Trailer Sales & Equipment Allied Chiropractic Physicians, PC Answer Midwest, Inc. Anthony Liftgates, Inc. Arrow Gear Company Assisting Hands Home Care/Chicagoland Senior Care Association Forum of Chicagoland Badger Press, Inc. Barnards Soil Service Boyce Body Werks, Inc Brightstar Central Illinois Scale Co. CertaPro Painters of McHenry Citizens Equity First Credit Union City Window Fashions, Inc. dba Gotcha Covered Coffee News of Fox Valley Critters Pet Shop, Inc. Downers Grove Area Chamber of Commerce & Industry Fairway Communications Forces, Inc. Grain and Feed Association of Illinois Greater O'Hare Association of Industry & Commerce GROWMARK, Inc. Gwen Hopkins Group Hausermann Die & Machine Co. Hawk Agency, Inc. Hobbit Distributing, Inc.

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Idealease, Inc. Illinois Automatic Merchandising Council Illinois Chamber of Commerce Iroquois Title Company Kankakee Regional Chamber of Commerce Lang Property Management & Consulting, Inc. Logan Enterprises Inc Luttrell Engraving Inc./LEI Graphics Marvel Automotive, Inc dba Fox River Tire McDowell, Inc. of St. Charles Metropolitan Limousine, Inc Midwest Automatic Door Moore House Mount Prospect Chamber of Commerce Mullins Auto Parts & Machine Shop Inc. My Chef, Inc. Naperville Area Chamber of Commerce Naperville Roofing Neo Bella Salon Not For Profit Strategies and Solutions, LLC O'Dowd Engineering Resource, LLC Patrick L. Nolan & Associates Inc Peoria Area Chamber of Commerce Perry Feed and Fertilizer, Inc. Premium Vending Prestia Tuckpointing L.T.D. Producers Chemical Company Quality Float Works, Inc. Rehtmeyer Inc. Robert Slayton & Associates, Inc. Robinson's No. 1 Ribs Rocky Mountain Chocolate Factory, Elmhurst Franchisee Saverino & Associates, Inc Streator Dependable Manufacturing Tablecraft Products Company The Greater Centralia Chamber of Commerce The Joe Kosner Agency Three Lights Development, LLC TLC Ingredients, Inc. U.S. Truckbody United Rack Services West Suburban Inspections, Inc. White Eagle Custom Solutions, Inc. Yount Insurance Services A Home Inspector Inc. Action Brace and Prosthetic, Inc. Amps & Volts Electric Inc. ARK Builders Authorized Distributor Bevers Family Pharmacy

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Carstensens' Family Farms Inc. Chartered Financial Services, Ltd China Connection Global Healthcare Dubuque Area Chamber of Commerce Heartland Ag, Inc Hedrick Construction, Inc. Hurst Inc Iowa Auto Recyclers Iowa Lumber KD Game Room Supply Kramer Funeral Home Master Builders of Iowa Pollema Manufacturing Inc Reiff Funeral Homes, Inc Snyder Auto Spilman Auto Parts St. Ansgar Mills, Inc. Vardaman Farm Walker Auto Salvage, Inc. 4 D Acres Inc 4T Total Lawn, Inc. 96 Agri Sales, Inc. A J Morris & Associates, LLC Advanced Agronomics Allen County Farm Bureau Association Allison Farms A-Plus Parts & Salvage, Inc. Bar Z Bar Ranch Barnett Farms Bartel Farm Betz Farms Bill Moore Farms Billman Farms Bloom Joint Venture Bollin Farms Bronoski Farms, Inc. Brown's Honey Farms Brunk Farms Carroll R Adams Inc Cheyenne County Farm Bureau Churchbaugh Family Farm Cline Bro. Ranch Collector Bookstore Coufal Farms Cowley County Farm Bureau Association Curless Farm Dahlsten Farms Deyoe Farms DK Ranch Downing Farms

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