Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the US Senate Committee on Small Business during a hearing entitled “Tax Reform: Removing the Barriers to Small Business Growth.” In his testimony, Mazur presented a review of the principles of desirable tax policy, basic findings about businesses in the United States, how the tax system affects smaller businesses, and possible reform options to aid smaller businesses. He outlined several provisions that might be included in a tax reform package, including increasing limits for start-up and organizational expenses, allowing a simpler method of cash accounting for smaller businesses, and establishing basic income reporting rules for payments between businesses.