Bill to repeal 1099 small business paperwork bill clears Congress

<p><pre><code> The president supports repeal of the 1099 provision, but he doesn’t like how the bill makes up for the revenue that would be lost: It requires people who receive higher subsidies for health insurance than they should have to repay this money to the government. </code></pre> What, exactly, would cause people to receive higher subsidies than they need? And how would the 1099 forms have fixed this?

Not to sound bitter or anything, but I suppose this as the silver lining of losing the 1st and 4th amendment is better than nothing.