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SUBCOMMITTEE ON TAX, ACCESS TO EQUITY
CAPITAL AND BUSINESS OPPORTUNITIES

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4. S. Congress. Soy mus
COMMITTEE ON SMALL BUSINESS,
HOUSE OF REPRESENTATIVES

NINETY-SEVENTH CONGRESS

FIRST SESSION

WASHINGTON, D.C., JUNE 16 AND 17, 1981

Printed for the use of the Committee on Small Business

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 1981

82-735 0

COMMITTEE ON SMALL BUSINESS

PARREN J. MITCHELL, Maryland, Chairman NEAL SMITH, Iowa

JOSEPH M. McDADE, Pennsylvania JOSEPH P. ADDABBO, New York

SILVIO O. CONTE, Massachusetts HENRY B. GONZALEZ, Texas

J. WILLIAM STANTON, Ohio JOHN J. LaFALCE, New York

WILLIAM S. BROOMFIELD, Michigan BERKLEY BEDELL, Iowa

DAN MARRIOTT, Utah FREDERICK W. RICHMOND, New York LYLE WILLIAMS, Ohio HENRY J. NOWAK, New York

OLYMPIA J. SNOWE, Maine THOMAS A. LUKEN, Ohio

DANIEL B. CRANE, Illinois ANDY IRELAND, Florida

JOHN HILER, Indiana IKE SKELTON, Missouri

DAVID MICHAEL STATON, West Virginia BILLY LEE EVANS, Georgia

VIN WEBER, Minnesota CHARLES W. STENHOLM, Texas

HAL DAUB, Nebraska ROMANO L. MAZZOLI, Kentucky

CHRISTOPHER H. SMITH, New Jersey NICHOLAS MAVROULES, Massachusetts ED WEBER, Ohio GEORGE W. CROCKETT, JR., Michigan DAVID DREIER, California CHARLES HATCHER, Georgia

GUY V. MOLINARI, New York
RON WYDEN, Oregon

MARK D. SILJANDER, Michigan
DENNIS E. ECKART, Ohio
BYRON L. DORGAN, North Dakota
GUS SAVAGE, Illinois
BUDDY ROEMER, Louisiana
JOHN G. FARY, Illinois

MAJOR L. CLARK III, Staff Director
THOMAS G. POWERS, General Counsel
Lois LIBERTY, Publications Specialist
RAYMOND S. WITTIG, Minority Counsel

SUBCOMMITTEE ON Tax, ACCESS TO EQUITY CAPITAL AND BUSINESS OPPORTUNITIES

HENRY J. NOWAK, New York, Chairman BILLY LEE EVANS, Georgia

DAN MARRIOTT, Utah BYRON L. DORGAN, North Dakota

OLYMPIA J. SNOWE, Maine GUS SAVAGE, Illinois

DANIEL B. CRANE, Illinois BUDDY ROEMER, Louisiana

VIN WEBER, Minnesota
JOHN G. FARY, Illinois

BENSON S. GOLDSTEIN, Subcommittee Counsel
RICHARD L. CENTNER, Minority Subcommittee Professional Staff Member

(II)

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Hearings held on:

June 16, 1981.

June 17, 1981.

Opening statements of:

Dorgan, Hon. Byron L., a Representative in Congress from the State of

North Dakota

Marriott, Hon. Dan, a Representative in Congress from the State of Utah.

Nowak, Hon. Henry J., chairman, Subcommittee on Tax, Access to Equity

Capital and Business Opportunities......

Testimony of:

Bedeil, Hon. Berkley, a Representative in Congress from the State of

Iowa......

Fitch, John H., Jr., vice president, Government relations, National Asso-

ciation of Wholesaler-Distributors.

Hahn, Bruce N., manager, Government affairs, National Tooling and

Machining Association
Kobell, Ruth E., legislative assistant, National Farmers Union..
Kolbe, William F., chairman, Independent Business Association of Wis-

consin
McKevitt, James D., director, Federal Legislation, National Federation of

Independent Business, accompanied by Abraham Schneier, tax counsel .
Natt, Ted M., publisher, Long View Daily News, Long View, Wash
Raboy, David G., director of research, Institute for Research on the

Economics of Taxation.......

Reister, Raymond A., attorney at law, Dorsey, Windhorst, Hannaford,

Whitney & Halladay, Minneapolis, Minn...

Spence, Robert L., chairman, National Committee to Preserve the Family

Business....

Tonneson, David, chairman, Committee on Taxation, Smaller Business

Association of New England....

Ullman, Al, legislative counsel, National Committee to Preserve the

Family Business..

Additional material submitted for the hearing record:

Bedell, Hon. Berkley, a Representative in Congress from the State of

Iowa: Letter to SBA Administrator Michael Cardenas requesting re-
lease of task force report.........:
Fitch, John H., Jr., vice president for Government relations, National

Association of Wholesaler-Distributors: Prepared statement with at-

tachments.....

Hahn, Bruce N., manager, Government Affairs, National Tooling & Ma-

chining Association:

Operating statement and balance sheet for 1979.

Prepared statement....

Kobell, Ruth E., legislative assistant, National Farmers Union: Prepared

statement with attachment......

Kolbe, William F., on behalf of the Independent Business Association of

Wisconsin: Prepared statement with attachment..

Liebenson, Herbert, president, National Small Business Association: Pre-

pared statement..
McKevitt, James D. “Mike”, director, Federal Legislation, National Fed-

eration of Independent Business: Prepared statement with attachment..
Raboy, David G., director of research, Institute for Research on the

Economics of Taxation (IRET): Prepared statement....

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