The Senate today is expected to consider his amendment, the so-called 1099 repeal, which would eliminate the tax-reporting language from last year's healthcare bill. The Johanns amendment to the small business legislation under consideration in the Senate is the same as a House-approved bill.

But Sen. Bob MenendezRobert (Bob) MenendezSenate ethics panel resumes Menendez probe after judge declares mistrial Judge declares mistrial in Menendez bribery case Menendez jury deadlocked, ordered to keep trying MORE (D-NJ) is expected to offer a second-degree amendment that would require a study on the effects of the repeal on small companies. The Menendez language reflects Democratic complaints that Republicans are proposing to "pay for" the $19 billion cost of repeal by increasing the amount of health insurance subsidies that could be recaptured in cases where a family's income exceed certain thresholds.

Democrats say this is a tax increase on families, but Republicans say it is just the repeal of a subsidy. Johanns today said Democratic complaints are "hollow," because Democrats themselves approved a similar pay-for that recaptured more healthcare subsidies.

"So arguments about the pay-for simply are hollow excuses to justify inaction," he said. "And our job creators are seeing it for what it really is -- it's nonsense."

Senate Majority Leader Harry ReidHarry ReidVirginia was a wave election, but without real change, the tide will turn again Top Lobbyists 2017: Grass roots Boehner confronted Reid after criticism from Senate floor MORE (D-Nev.) said earlier that he expects a vote on the 1099 repeal issue at some point on Tuesday.