THE CONGRESS

IT TAKES ONLY ONE COOK TO SPOIL THE BATTER

The sweetest morsels in big tax bills, like the ones passed by the House and Senate last week, are often scarcely noticed. In the House bill, for example, "bakery drivers" was deleted from the list of occupations to be treated as employees. Instead, they're to be independent contractors, which means bakeries no longer need to pay Social Security, Medicare or unemployment taxes for the guys who deliver croissants and Twinkies. Why distinguish between them and haulers of veggies or dry cleaning, for that matter?

Part of the reason could be that an ardent supporter of the change, Nebraska Republican JON CHRISTENSEN,...

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