Before President Barack Obama delivered his State of the Union address, Rep. Sam Graves, R-Mo., called for simplification of the tax code and a reduction in the regulatory burden faced by small-business owners. Small-business owners "don't want to hear about more proposals, 'shovel-ready' projects or directives. They want to be set free -- free to prosper without costly government interference," wrote Graves, who is the chairman of the House Small Business Committee.

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