Today the House will begin debate on the Small Business Paperwork Mandate Elimination Act (H.R. 4) sponsored by Rep. Dan Lungren (R-CA), Pledge to America legislation that will repeal what the Wall Street Journal called one of Washington’s dumbest ideas”: ObamaCare’s job-crushing 1099 mandate.

The 1099 mandate is a textbook example of what happens when sweeping legislation is written behind closed doors in the Speaker’s office and rammed through Congress on a partisan vote. Rather than give Americans time to understand the impact of the massive health care law, Democrats imposed “a vast new paperwork and accounting burden for 30 million businesses" that will "hit start-ups hardest, not to mention farms, charities and churches.”

Here's how it works. According to the Heartland Institute, under ObamaCare "all businesses will have to issue 1099 tax forms not just to contractors but to any individual or corporation from which they buy more than $600 in goods or services in a tax year."

As Speaker Boehner - a former small business owner himself - explained, “If a landscaper wants to buy a new lawnmower, or a restaurant needs a new ice-maker, they have to report that to the feds. If you’re a Mom-and-Pop grocery store, and you buy $1000 worth of merchandise from 15 different vendors, that’s 15 different forms you have to file.”

So while it is “just a few lines buried in the 2,409-page" health care bill, CNN says the 1099 provision will “swamp U.S. businesses with a flood of new tax paperwork."

In fact, "small businesses will be slammed the hardest" by the 1099 mandate, writes Business Week, "because they often lack the compliance departments and legions of accountants that corporations retain on staff.”

This 1099 mandate and the new costs it imposes all add up to one thing: fewer jobs. "[T]he paperwork burden will force [small businesses] to redirect scarce resources from productive activities that could grow the business, add jobs, and pay higher wages to complying with the onerous new reporting requirements," argues the Heritage Foundation.

The independent Congressional Budget Office (CBO) estimates the health care law will destroy roughly 800,000 jobs -- and the 1099 mandate is one of many job-crushing elements. A group of 200 economists recently signed a statement agreeing that the health care law’s maze of mandates, tax hikes, and penalties pose “a barrier to job growth.”

The new House majority has already voted to repeal ObamaCare (in its entirety), defund the job-crushing health care law, and start over with common-sense reforms that will lower costs and protect jobs. And this week's effort is just one more example of Republicans' focus on creating a better environment for job growth by liberating our economy from the shackles of big government.