Temple economist William Dunkelberg harshly criticized a provision in the health care bill that requires 1099 reports from small businesses on all payments in excess of $600, allegedly to prevent tax evasion. "The more we divert that time to paperwork and compliance with health care requirements, etc.," wrote Dunkelberg, "the less time the entrepreneur has to devote to producing goods and services that consumers want, and creating the jobs associated with serving those consumers."