This article by Kate Pickert in Time.com's Swampland blog makes an interesting point.  http://swampland.blogs.time.com/2010/11/30/what-the-1099-logjam-says-about-the-future-of-health-reform/#more-36117

Basically, Democrats and Republican's both want to repeal the increased 1099 reporting that is included in the Health Care Reform Act (HCRA).  But yesterday both a Democratic repeal proposal and a Republican repeal proposal.  Both apparantly failed because they didn't provide offsets for the estimated revenue loss from repeal.

The HCRA overall is projected to reduce the deficit. Many of the most reviled provisions are specifically deficit friendly (1099 reporting, Medicare cuts).  If Congress can't repeal a provision both sides want to repeal, can they modify provisions on which they do not agree?

The Tea Party opposition to HCRA has been a little disjointed (remember "Keep the government out of Medicare"?).  But the Tea Party is opposed.  Is it possible, though, that the far greater impact of the Tea Party on deficit reduction will make it impossible to change HCRA?