"This legislation forces our smallest businesses, including over 200,000 sole proprietors, to shoulder an additional 20% tax payment," Reilly said. "The average mom and pop business will pay an additional $359 in taxes under this bill. These are not Wall Street millionaires, these are the businesses you drive by on your way around town and think 'I wonder how they do it…how they handle all of the expense it takes to run a business.'"