set of regulations and the law that tel although business what benefits they have to offer what abouwhether that's a restaurant, manufacturing company is in fact a drag on the economy. today's hearing highlighted another example of the unintended consequences of the affordable care act mainly the business of high during the cpa or other tax advisor on the aggregation rules. money that is better spent on the growth and the creation of jobs. in the committee we will continue to closely follow the implementation and its effect on small business. i would ask unanimous consent that members have five days to submit statements and supporting materials for the record. >> before we close i would like to thank all of the witnesses and it's kind of a breath of fresh air to hear that we are talking about fixing and looking at ways we could improve the implementation of healthcare so it is great to know finally that we are moving on repealing obamacare to finding the common ground to make it work because that is the law of the land. >> thank you ranking member. with that, the hearing is now adjourned. [