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(Wall Street Journal) — A top Senate Democrat said Friday he plans to introduce legislation seeking to repeal an unpopular small-business tax-reporting requirement that was introduced to help pay for the health-care law.  Senate Finance Committee Chairman Max Baucus (D., Mont.) said he was acting in response to the concerns of small-business owners who have complained the requirement was a costly burden that served little or no purpose.  “I have heard small businesses loud and clear and I am responding to their concerns,” Mr. Baucus said.

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