  The truth is, Congress has a significant opportunity to
demonstrate joint leadership and to take bold action to unleash
job growth in America. That is why we are coming together to
urge bold action on perhaps the single most important policy
item that could strengthen and sustain U.S. economic growth:
comprehensive tax reform.  As leaders of business trade
associations whose members collectively range from small
businesses such as single-unit franchise owners to some of the
world's largest companies, we hear directly about the challenges
they face every day navigating the U.S. tax code.  Modernizing
and simplifying our outdated tax system, in a comprehensive
manner for both large and small businesses is a necessary
catalyst for more robust business investment, a stronger economy
and a healthier job market with wage growth that creates more
opportunities for all Americans.  Today, businesses of all sizes
face tremendous tax challenges and unnecessary obstacles that
hinder growth and job creation.   Small bus