[rdcbn]

The health care bill has been ruled unconstitutional so the 1099 provision is also null and void due the lack of a severability clause in the original bill

[gimmebackmyconstitution]

Thank you to those who attempted to answer my question. I have scoured the web for the answer, and only return references to it being “snuck in at the last minute” by unnamed individuals.
I understand that the senate finance committee worked on this, and I have reviewed the committee minutes but can't find source. I suspect Max Baucus is likely responsible. If anyone can cite a source for the specific individual who proposed this part of the bill, I would be most appreciative.