By statute, Wyoming imposed a higher employment security tax rate on employers that failed to pay their taxes by the due date. Debtor asserted that the higher tax rate imposed on him was impeding his ability to reorganize, and that it thereby violated the non-discrimination mandate of 11 U.S.C. § 525(a). The court considered the extensive history of § 525's enactment, and concluded that many bankruptcy courts had interpreted the statute more broadly than was intended by Congress. Since the Wyoming statute imposed the higher tax rate on anyone who failed to pay taxes timely, and the Wyoming tax commission does not issue licenses, permits, charters, or franchises, the court ruled that the statute did not discriminate against bankruptcy debtors within the parameters of § 525(a).