In addition to a corporate tax cut, Obama takes another one out of Cato’s playbook in his State of the Union address. He supported repealing an idiotic IRS requirement in the 2010 health care law that mandated hundreds of millions of additional 1099 tax forms. The president said: “We can start right now by correcting a flaw in the legislation that has placed an unnecessary bookkeeping burden on small businesses.”

I called for that reform back in April. Now it’s the GOP’s job to get him legislation to repeal this provision tomorrow.