First, in February 2011, Congress repealed the 1099 reporting requirements. Before repeal, all businesses would have been forced to file a 1099-MISC form with the IRS form every time they purchased anything worth more than $600 from a vendor. Democrats first included this provision to add $22 billion in revenue to the bill so they could claim it didn’t add to the deficit. Congress paid for the 1099 repeal by upping the fines individuals would pay if an increase in income bumped them out of qualifying for Obamacare subsidies.
Second, in April 2011, Congress repealed a provision that would have allowed employees to opt out of employer coverage and get a voucher for health insurance from their employer instead. Employers currently offering health insurance pushed for the change since they worried that healthy employers would opt for the voucher and buy cheaper insurance on the exchanges, thus leaving the employers with a sicker and more expensive pool of workers to pay for.