Statement on Signing the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011

This signing statement ("Statement on Signing the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011") was issued alongside a bill the President signed into law. The President's stated concerns: "Small-business owners are the engine of our economy, and because Democrats and Republicans worked together, we can ensure they spend their time and resources creating jobs and growing their business, not filling out more paperwork." Signing statements allow presidents to express constitutional or policy objections to specific provisions of legislation they have just signed. Their legal weight and constitutional propriety have been contested since the practice became common in the 1980s.

Critics — including the American Bar Association — argue that using signing statements to announce an intent to not enforce portions of a law effectively creates a line-item veto, which the Supreme Court ruled unconstitutional in Clinton v. City of New York (1998). Defenders argue presidents have a duty to identify constitutional concerns and that signing statements are a legitimate form of executive interpretation. The constitutional propriety depends on whether this specific statement announces non-enforcement or merely records the President's views.