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Under the rule, nearly 40 million businesses must file tax forms for every vendor that sells them more than $600 in goods.

The goal is to prevent vendors from underreporting their income to the Internal Revenue Service.

In the Republican weekly radio and Internet address, Sen. Mike Johanns says it’s just one example of how President Obama’s promise to support small businesses “really rings hollow.” He says businesses will spend more money on paperwork, which could have gone to job creation.

Mr. Johanns says Mr. Obama’s actions “don’t encourage small businesses to hire employees.” He calls on Mr. Obama to “stop pushing anti-growth policies and start supporting a real job-growth agenda.”