all of these practices, unfortunately, have been on the rise, especially in perd periods of high unemployment when workers are willing to take a job almost under any circumstance. these janitors, home care workers, construction workers, cable installers and even restaurant servers are not running their own business by any definition. they want to work and they too often accept whatever arrangement gets them a job. s with same occupation high payroll fraud suffer from high violations of other workplace laws. so it means these jobs are not paying well and they suffer high rates of health and safety violations, among other things. as senator casey mentioned, this hurts not only the workers but it also hurts law-abiding employers and it hurts our government's coffers. i'll talk about that in a little bit. today, i'm going to briefly describe payroll fraud and its impacts. it's the impact on state and federal government coffers and on law-abiding employers. i'll talk a little bit at the the bout why i think payroll fraud protection act is an important first step to combat this problem. as senator