Delivering the delivered the Republican radio address Saturday, Johanns said the new healthcare law requires small businesses to file 1099 forms with the Internal Revenue Service for every vendor paid more than $600 a year. He said one Nebraska business owner calculated the paperwork will cost him $15,000 annually.
"Now that may not sound like much here in Washington, but to a small business in Nebraska, that would go a long way to putting another American to work," Johanns said. "Instead, that money will pay for paperwork … and for what purpose, Mr. President?"
Johanns -- who was elected to the Senate in 2008 after serving as mayor of Lincoln, governor of Nebraska and U.S. secretary of agriculture -- said he learned in politics "a leader needs to pull people together." He said Obama has adopted a "fiercely anti-business tone" that has the opposite effect.
Notable deaths of 2014 [PHOTOS]