House Committee on Ways and Means


Opening Statement of The Honorable Richard Neal

May 08, 2007

“Thank you, Chairman McDermott. Author and publisher Elbert Hubbard wrote that, “We work to become, not to acquire.” For many of us that is true -- our work is much more than a paycheck. From it, we derive satisfaction and a sense of responsibility.

“I remember very well one of my first jobs, when I was just 17 years old. I worked in the hardware department of Two Guys department store in Springfield, Massachusetts. Two Guys was a great place to work. Not only was it a discount store, but it also had a bowling area in the back where kids loved to hang out.

“Despite the fun of working there, I recognized that my job was a tremendous opportunity and responsibility. And I think most workers treat such opportunities the same – eager to get to their tasks and perform well.

“But as we will hear today, some fall victim to misclassification. Some are so eager to work, they simply do not hear that they are not employees. Some are disadvantaged or may have language barriers, and do not understand the implications. Many do not understand the law in this area.

“Even Treasury and the GAO have acknowledged that the law is confusing and conflicting.

“And, according to the testimony we will hear today, some have stepped into this gray area to take advantage of that uncertainty.

“It also seems clear, though, that we must do something to reverse the trend. The GAO estimated that misclassification results in federal income tax losses of $4.7 billion in one year. Other experts have found that my home state of Massachusetts loses hundreds of millions in tax revenue each year from this problem.

“Legitimate businesses that play by the rules are also hurt here. We are fortunate to have with us today one of my constituents from Springfield, Mr. John Kendzierski, a drywall contractor for almost three decades.

“John will tell us he is at a disadvantage when competing against contractors who treat all of their workers as independent contractors. Thank you for sharing your story with us today, John.

“I look forward to all of the testimony today. In addition to suggestions about refining the law, we will also hear recommendations that additional reporting and perhaps additional withholding may help address some of the tax gap and non-compliance issues surrounding independent contractors.

“It is my hope that the testimony today will help us find some reasonable solutions to deal with this problem.”

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