mr. zinman because for me the ballgame here is small-business. that's where you have most of the jobs in america. that's going to be the litmus test of real tax reform and i also want to note that "the wall street journal" recently said the number of businesses owned by asian-americans, hispanics and african-american women who faster than almost any other group during and after the recession so what we are talking about is what the american economy is all about. that's our priority when we talk about small business. it seems to me there are really two tax codes in america. one of the large multinational corporations that have a fleet of tax attorneys and accountants who can figure out a way to manipulate the byzantine rules of the tax system to maximize their tax benefits and the other is what you described ms. goschie this kind of la-la land of trying to guess what you were going to go in trying try to make the best decisions for your businesses and i gather what you are saying is small businesses really do not have much specifics about what the

mr. zinman.sdoshi , we you now? ask, ranking member wyden, cochairs of the business income bipartisan tax working group and members of the finance committee. i would like to thank you for giving me the opportunity to testify today.my name is gail, i am a fourth-generation farmer. i'm here today to represent gosche farms incorporated our family farm has a staff of 80 full-time and seasonal employees. our customers include breweries located in multiple states throughout the country. some of which you would be representing here today. we also grow wine grapes for three organ companies. as you all know, the business of farming is fraught with uncertainty. a growing season can turn from it economic gain to an economic loss overnight. a change in the weather, product prices, labor supply or our customers needs can have an extreme, often unforeseen impact on our business. the agricultural, the agriculture industry has many uncertainties. taxes should not be one of them. taxes influence how we invest in

mr. zinman.e time remaining, i would like your take on whether the simplification proposal we released today at least begins to respond to your concerns. >> so that you are, absolutely it addresses my concerns. again, it's simplification. it takes out the inequities and it puts us on a fair playing field. >> okay. mr. zheinman? >> years ago i went through hours and hours of training on acres and acres and trying to figure out and trying to explain to people about accelerated depreciation, straight line depreciation, section 179 and how it plays into the tax return. and we wind up as accountants doing a lot of work in the depreciation area and in projections for our clients because of the complexity of this depreciation. any kind of simplification would be welcome by business owners. the accountants don't mind making a couple of extra bucks by doing projections and doing analysis work. the business owners do want the simplification. >> thank you both. and the point of this really is, i know that y

mr. zinman, a fellow new yorker from westchester county. thank you for being here. second, i just want to say i heard what senator carper, senator portman, and senator hatch said on the floor. i believe in international reform. i believe we have to do something about inversions. i believe we have to make our companies competitive. and international reform is a lot easier to bite off than broad corporate tax reform, even though that is desirable in my opinion as well. and i'm still ready to work with the chairman and with all the others. and i know senator wyden is as well, and senator carper, senator warner, senator brown, people who were part of our tax reform international, to get something done, even if we could get it done this year. i'm game to do it, because i think it's really important for american competitiveness. and my advice would be, let's do the international side first, then we can deal with all the complicated issues elsewhere. with that, mr. chairman, i'll yield that my time because i know we have a vote coming up. >> thank you, senator schumer. i k