those tax changes wooley impact 2% to 3% of small-businesses and those small businesses overwhelmingly affected are those that earn more than $1 million. many of them are structured as entities but in that context most of the ones that are affected by this are typically a law firm or partnership. >> the president's budget proposes to reclassify many groups of independent contractors as employees. you testified to this before for tax purposes and many of those contract with outside individuals. you consider the new payroll tax on those small businesses a tax increase on the more reclassified? >> i will tell you what the objective is. this is a very complicated provision of the tax code and hard to comply with it. we are proposing a simple thing that congress authorize the irs to issue guidance for comment on how to make sure we simplify the ease of complying with this to make sure business is run a little better. the current system apart from being too complicated creates a lot of on fairness and give some businesses the opportunity to lower their tax burden in a way that is unfair to t