On February 2, 2011, Senate opponents of the ACA failed by a 47 to 51 vote to clear a procedural hurdle that would have allowed a vote on repeal of the law. Although the House had voted last month to repeal and replace the ACA, the Democratic-controlled Senate was not expected to follow suit. Attention now shifts to the courts, particularly in light of a recent ruling by U.S. District Judge Roger Vinson in a 26-state lawsuit that the ACA is unconstitutional because of the mandate that individuals purchase insurance. Given the split in lower court decisions regarding the constitutionality of the law to date, the issue ultimately is expected to be decided by the U.S. Supreme Court. In a related development, the Senate did pass by a 81-17 vote a much narrower amendment to repeal an ACA provision that requires businesses to file an IRS form 1099 for each vendor from whom they make purchases of $600 or more. The House Ways and Means Committee approved a separate 1099 reporting repeal measure on February 17, with costs offset by reductions in health insurance exchange subsidies. The House Ways and Means Committee approved a separate 1099 reporting repeal measure on February 17, with costs offset by reductions in health insurance exchange subsidies.