Orrin Hatch actually said...

"if you tell me the one person who can get a dividend under the dividend reduction regime without a corresponding withholding tax, I will tell you to whom everyone in the market will sell their stock t..."

"the integration of shareholder and corporate taxation can achieve that goal."

"I am concerned about the fact that, if you have withholding on corporate interest but not withholding on other forms of interest, this may induce portfolio effects."

"This proposal has all of the benefits of shareholder or imputation credit integration, which is a system that has been proven to work well in European countries and in Australia."