Patrick J. Tiberi: “We spend 18 to $19 billion a year complying with the Tax Code. That ought to tell you something.”

Today, if you are a successful pass-through--and no one is going to guarantee that you are a successful business owner--in America, you are paying almost 45 percent of what you make at the top bracket just to the Federal Government.

I take issue with the fact that, as a pass-through, getting a tax cut is not appropriate.

I found in your testimony what was fascinating is that--and let me get this right--that the largest groups benefitting from 401(k) plans are employees who earn less than $50,000 a year.

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