Tim Huelskamp: “I refuse to take that exemption and it's unfair to exempt members of Congress and the cabinet and big business and…”

I would argue and go back to this issue with Secretary Shinseki and others, I think many times they are let down by those around them.

You don't want to kill new businesses in the cradle, as it were, by burdening them with unnecessary regulatory and tax burden complexity, uncertainty.

I think all of our four witnesses agreed the Tax Code was biased against small businesses and was obviously not helpful.

I appreciate that. We have heard testimony from conservative groups they thought the definition was pretty clear until about 2012, but all of the sudden it looked like they were targeted and I think there is plenty of evidence of that.