Comment on FR Doc # 2012-11148

The prohibition of Inverted Domestic Corporations should be enforced and continued. Such companies should not be rewarded for tax avoidance collectively in the billions of federal spend. On the other end of the spectrum are responsible US-based small businesses. A comment was made that small business would not be impacted. On the contrary, look deeper into the issue. How many small businesses manufacture and sell competing products to the federal government? In our specific case, we make ergonomically enhanced, vibration reduced percussive tools for government and industry. One of our competitors, Ingersol Rand, relocated offshore in 2002 for $27,000 on paper and avoided $40 million in taxes. I ask you, should they be rewarded, should their distribution network be rewarded (ie. Grainger, MSC, etc,) Please ensure you discuss alternate supply chains and please include US based small businesses in the mix.