To amend the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeal the recapture of such expenses under section 1245 of such Code.

S.34, H.R.3396, "The Sales Tax Fairness and Simplification Act," to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions. H.R.2014 and S.1361, amends the Internal Revenue Code of 1986 to permanently extend the 15 year recovery period for the certain leasehold improvements. H.R.3080, "America's Brownfield Cleanup Act," amends the Internal Revenue Code of 1986 to provide tax incentives for the remediation of contaminated sites. H.R.1753, amends the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeat the recapture of such expenses under Section 1254 of such code. H.R.2834, amends the Internal Revenue Code of 1986 to treat income received by partners for the performing investment management services as ordinary income for the performance of services. The extenders commercial building tax reduction provisions (Section 1331) of the Energy Policy Act of 2005 (Public Law 109-58). H.R.2776, Title I, Section 101 (to extend tax incentives for renewable power generation) and Section 103 (to extend the energy tax credit for investment in solar energy) and Section 213 (to extend the tax deduction for energy efficient commercial building expenditures). H.R.2776 was appended to H.R.3221. H.R. 1424, Emergency Economic Stabilization Act of 2008.

Client expense: $190,000 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

Health IT Bill (H.R.1753); Breast Cancer Patient Protection Act (H.R. 758); The Mental Health Parity Act (H.R. 1424; S. 558); The Genetic Information Nondiscrimination Act (H.R. 493; S. 358)

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

Carried Interest Taxation - H.R. 2834, H.R. 3996 Extend Energy Efficiency Incentives Act - H.R. 1385 - S. 822 15 Year Leasehold Improvement Act - S. 1361, H.R. 2014 Environmental Clean-up Cost Expensing - H.R. 1753 REMIC Regulations Housing Stimulus Legislation - H.R. 5720 Renewable Energy Tax Act - H.R. 5351 Real Estate Investor Diversification and Empowerment Act Alternative Minimum Tax Relief - H.R. 6275

Client expense: $920,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

The Mental Health Parity Act (H.R. 1434; S. 558); The Genetic Information Nondiscrimination Act (H.R. 493; S. 358); Health IT Bill (H.R.1753); Michelle's Law (H.R. 2851).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

H.R.7202: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. Lobbied for extension of provisions establishing 15-year depreciation schedule for leasehold improvements and to extend brownfields remediation expensing. S. 34- Sales Tax Fairness and Simplification Act; lobbied for passage of the bill. S. 1361- Leasehold Improvement Depreciation; lobbied to make permanent the 15-year depreciation schedule for leasehold improvements. S. 3335- Jobs, Energy, Families and Disaster Relief Act of 2008; lobbied for the extension of tax incentives for commercial buildings. S. 3336- New Clean Energy Tax Extenders Act; lobbied for the extension of tax incentives for commercial buildings. S. 3098- Alternative Minimum Tax and Extenders Tax Relief Act of 2008; lobbied for the extension of tax incentives for commercial buildings. S. 822- Extend the Energy Efficiency Incentives Act of 2007; lobbied for the extension of tax incentives for commercial buildings H.R. 3396- Sales Tax Fairness and Simplification Act; lobbied for the passage of the bill. H.R. 2014- Leasehold Improvement Depreciation Act of 2007; lobbied to make permanent the 15-year depreciation schedule for leasehold improvements. H.R. 1753- Brownfields Remediation Expensing; lobbied to make permanent brownfields remediation expensing. H.R. 3984- The Brownfields Redevelopment Tax Incentive Act of 2007; lobbied to make permanent brownfields remediation expensing. H.R. 3897- Brownfields Redevelopment Promotion Act; lobbied to make permanent brownfields remediation expensing. H.R. 6049- Renewable Energy and Job Creation Act of 2007; lobbied for the extension of tax incentives for commercial buildings. H.R. 6275- Alternative Minimum Tax Relief Act of 2008; lobbied against inclusion of tax increase on partnership carried interest. H.R. 539- Buildings for the 21st Century- lobbied for the extension of tax incentives for commercial buildings. H.R. 1424- Emergency Economic Stabilization Act of 2008; lobbied to provide authority for the federal government to purchase certain types of assets and for the extension of tax incentives for commercial buildings.

H.R. 1424 - Paul Wellstone Mental Health & Addiction Equity Act of 2007; provisions relating to employer health benefit requirements H.R. 1693 - Wired for Health Care Quality Act; provisions relating to employer health benefit plans and health information H.R. 1753 - Healthy Workforce Act; tax provisions relating to business wellness pgms H.R. 1820 - Tax Equity for Health Plan Beneficiaries Act; entire bill H.R. 3363 - Long-Term Care Affordability and Security Act; entire bill H.R. 3800 - Promoting Health Information Technology Act; provisions relating to employee health benefit plans H.R. 4848 - A bill to extend the current application of mental health parity law for one year through 2008; entire bill H.R. 6357 - Protecting Records, Optimizing Treatment, and Easing Communication Through Healthcare Technology Act of 2008 The PRO (TECH)T Act of 2008; provisions relating to use of health information S. 358 - Genetic Information Nondiscrimination Act of 2007; provisions relating to employers benefit plans S. 558 Mental Health Parity Act; entire bill S. 1556 - Tax Equity for Domestic Partner and Health Plan Beneficiaries Act; entire bill S. 1693 - Wired for Health Care Quality Act; provisions relating to HIPAA and employer health benefit plans S. 2337 - Long-Term Care Affordability and Security Act; entire bill

Client expense: $180,000 · Firm income: Not reported

Catastrophe Savings Accounts: S. 927 - Catastrophe Savings Accounts Act of 2007 H.R 1787 - Catastrophe Savings Accounts Act of 2007 Health Insurance Tax Deductions for Small Businesses: H.R. 3660 - Equity for Our Nation's Self Employed Act of 2007 S. 2339 - Equity for Our Nation's Self Employed Act of 2007 H.R. 914 - Tax Equity & Affordability Act of 2007 Alternative Minimum Tax: H.R. 1366/S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 6275 - Alternative Minimum Tax Relief Act of 2008 H.R. 7005 - Alternative Minimum Tax Relief Act of 2008 Small Business Tax Deductions: H.R. 976 - Small Business Tax Relief Act of 2007 Tax Treatment of Passive Income from Partnerships: H.R. 2834 - To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. S. 1624 / H.R. 2785 - To amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services. Tax Treatment of Environmental Remediation Costs: H.R. 1753 - To amend the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeal the recapture of such expenses under section 1245 of such Code. Taxation of Property Depreciation: H.R. 2014 - Leasehold Improvement Depreciation Act of 2007 H.R. 3996 - Temporary Tax Relief Act of 2007 Homeownership Tax Credits: H.R.3221 - Foreclosure Prevention Act of 2008 (Sections pertaining to Homeownership Tax Credit) S. 2566 - A bill to amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for certain home purchases. Energy Tax Credits: H.R. 5351 - Renewable Energy and Energy Conservation Tax Act of 2008 H.R. 6049 - Energy and Tax Extenders Act of 2008 Other Issues: Like-kind Exchange: H.R. 2419 -- Farm Bill Extension Act of 2007 Foreign Investors in Real Property Provisions: H.R. 3221 - Foreclosure Prevention Act of 2008 (Provisions pertaining to foriegn investment in real estate)

S.34, H.R.3396, "The Sales Tax Fairness and Simplification Act," to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions. H.R.2014 and S.1361, amends the Internal Revenue Code of 1986 to permanently extend the 15 year recovery period for the certain leasehold improvements. H.R.3080, "America's Brownfield Cleanup Act," amends the Internal Revenue Code of 1986 to provide tax incentives for the remediation of contaminated sites. H.R.1753, amends the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeat the recapture of such expenses under Section 1254 of such code. H.R.2834, amends the Internal Revenue Code of 1986 to treat income received by partners for the performing investment management services as ordinary income for the performance of services. The extenders commercial building tax reduction provisions (Section 1331) of the Energy Policy Act of 2005 (Public Law 109-58). H.R.2776, Title I, Section 101 (to extend tax incentives for renewable power generation) and Section 103 (to extend the energy tax credit for investment in solar energy) and Section 213 (to extend the tax deduction for energy efficient commercial building expenditures). H.R.2776 was appended to H.R.3221. Legislative concept to extend IRS Code Section 118 to apply to partnerships, no bill introduced at present. H.R. 6078, "Green Resources for Energy Efficient Neighborhoods Act of 2008." H.R. 1424, Emergency Economic Stabilization Act of 2008.

Client expense: $220,000 · Firm income: Not reported

Catastrophe Savings Accounts: S. 927 - Catastrophe Savings Accounts Act of 2007 H.R 1787 - Catastrophe Savings Accounts Act of 2007 Health Insurance Tax Deductions for Small Businesses: H.R. 3660 - Equity for Our Nation's Self Employed Act of 2007 S. 2339 - Equity for Our Nation's Self Employed Act of 2007 H.R. 914 - Tax Equity & Affordability Act of 2007 Alternative Minimum Tax: H.R. 1366 - Individual Alternative Minimum Tax Repeal Act of 2007 S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 Small Business Tax Deductions: H.R. 976 - Small Business Tax Relief Act of 2007 Tax Treatment of Passive Income from Partnerships: H.R. 2834 - To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. S. 1624 / H.R. 2785 - To amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services. Tax Treatment of Environmental Remediation Costs: H.R. 1753 - To amend the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeal the recapture of such expenses under section 1245 of such Code. Taxation of Property Depreciation: H.R. 2014 - Leasehold Improvement Depreciation Act of 2007 H.R. 3996 - Temporary Tax Relief Act of 2007 Homeownership Tax Credits: H.R.3221 - Foreclosure Prevention Act of 2008 (Sections pertaining to Homeownership Tax Credit) S. 2566 - A bill to amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for certain home purchases. Energy Tax Credits: H.R. 5351 - Renewable Energy and Energy Conservation Tax Act of 2008 H.R. 6049 - Energy and Tax Extenders Act of 2008 Other Issues: Like-kind Exchange: H.R. 2419 -- Farm Bill Extension Act of 2007 Foreign Investors in Real Property Provisions: H.R. 3221 - Foreclosure Prevention Act of 2008 (Provisions pertaining to foriegn investment in real estate)

S. 34 and H.R. 3396 (Sales Tax Fairness and Simplification Act) Lobbied for the passage of the bill. S. 1361 and H.R. 2014 (Leasehold Improvements) Lobbied to make permanent the 15 year depreciation schedule for leasehold improvements. H.R. 1753 (Brownfields Remediation Expensing) Lobbied to make permanent Brownfields remediation expensing. H.R. 3984 (Brownfields Remediation Expensing) Lobbied to make permanent Brownfields remediation expensing. H.R. 3897 (Brownfields Remediation Expensing) Lobbied to make permanent Brownfields remediation expensing. H.R. 6049 (Renewable Energy and Job Creation Act of 2008). Lobbied for passage of the bill. H.R. 6275 (Alternative Minimum Tax Relief Act of 2008). Lobbied against inclusion of tax increase on partnership carried interests.

Client expense: $274,560 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Carried Interest Taxation - H.R. 2834, H.R. 3996 Extend Energy Efficiency Incentives Act - H.R. 1385 - S. 822 15 Year Leasehold Improvement Act - S. 1361, H.R. 2014 Environmental Clean-up Cost Expensing - H.R. 1753 REMIC Regulations Housing Stimulus Legislation - H.R. 5720 Renewable Energy Tax Act - H.R. 5351 Real Estate Investor Diversification and Empowerment Act Alternative Minimum Tax Relief - H.R. 6275

Client expense: $760,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 1424 - Paul Wellstone Mental Health & Addiction Equity Act of 2007; provisions relating to employer health benefit requirements H.R. 1693 Wired for Health Care Quality Act; provisions relating to employer health benefit plans and health information H.R. 1753 Healthy Workforce Act; tax provisions relating to business wellness pgms H.R. 1820 - Tax Equity for Health Plan Beneficiaries Act; entire bill H.R. 3363 - Long-Term Care Affordability and Security Act; entire bill H.R. 3800 - Promoting Health Information Technology Act; provisions relating to employee health benefit plans H.R. 4848 - A bill to extend the current application of mental health parity law for one year through 2008; entire bill H.R. 6357 - Protecting Records, Optimizing Treatment, and Easing Communication Through Healthcare Technology Act of 2008 The PRO (TECH)T Act of 2008; provisions relating to use of health information S. 558 Mental Health Parity Act; entire bill S. 1556 - Tax Equity for Domestic Partner and Health Plan Beneficiaries Act; entire bill S. 1693 - Wired for Health Care Quality Act; provisions relating to HIPAA and employer health benefit plans S. 2337 - Long-Term Care Affordability and Security Act; entire bill

Client expense: $210,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.34, H.R.3396, "The Sales Tax Fairness and Simplification Act," to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions. H.R.2014 and S.1361, amends the Internal Revenue Code of 1986 to permanently extend the 15 year recovery period for the certain leasehold improvements. H.R.3080, "America's Brownfield Cleanup Act," amends the Internal Revenue Code of 1986 to provide tax incentives for the remediation of contaminated sites. H.R.1753, amends the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeat the recapture of such expenses under Section 1254 of such code. H.R.2834, amends the Internal Revenue Code of 1986 to treat income received by partners for the performing investment management services as ordinary income for the performance of services. The commercial building tax reduction provisions (Section 1331) of the Energy Policy Act of 2005 (Public Law 109-58). H.R.2776, Title I, Section 101 (to extend tax incentives for renewable power generation) and Section 103 (to extend the energy tax credit for investment in solar energy) and Section 213 (to extend the tax deduction for energy efficient commercial building expenditures). H.R.2776 was appended to H.R.3221. Legislative concept to extend IRS Code Section 118 to apply to partnerships, no bill introduced at present. Estate tax compromise legislation, no bill introduced at present. H.R.1147/H.R.2002, "REIT Investment Diversification and Empowerment Act of 2007." H.R.5351, "Renewable Energy and Energy Conservation Tax Act," Section 103 to extend investment tax credit for solar energy through 2016. H.R. 6078, "Green Resources for Energy Efficient Neighborhoods Act of 2008."

Client expense: $240,000 · Firm income: Not reported

Catastrophe Savings Accounts: S. 927 - Catastrophe Savings Accounts Act of 2007 H.R 1787 - Catastrophe Savings Accounts Act of 2007 Health Insurance Tax Deductions for Small Businesses: H.R. 3660 - Equity for Our Nation's Self Employed Act of 2007 S. 2339 - Equity for Our Nation's Self Employed Act of 2007 H.R. 914 - Tax Equity & Affordability Act of 2007 Alternative Minimum Tax: H.R. 1366 - Individual Alternative Minimum Tax Repeal Act of 2007 S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 Small Business Tax Deductions: H.R. 976 - Small Business Tax Relief Act of 2007 Tax Treatment of Passive Income from Partnerships: H.R. 2834 - To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. S. 1624 / H.R. 2785 - To amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services. Tax Treatment of Environmental Remediation Costs: H.R. 1753 - To amend the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeal the recapture of such expenses under section 1245 of such Code. Taxation of Property Depreciation: H.R. 2014 - Leasehold Improvement Depreciation Act of 2007 H.R. 3996 - Temporary Tax Relief Act of 2007 Extension of Low-income Tax Credits to Victims of Gulf Coast Hurricanes: H.R. 1562 - Katrina Housing Relief Act of 2007 Internet Tax Moratorium Extension: H.R. 3678 - Internet Tax Freedom Act Amendment Act of 2007 Homeownership Tax Credits: H.R.3221 - Foreclosure Prevention Act of 2008 (Sections pertaining to Homeownership Tax Credit S. 2566 - A bill to amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for certain home purchases.

S. 34 and H.R. 3396 (Sales Tax Fairness and Simplification Act) Lobbied for the passage of the bill. S. 1361 and H.R. 2014 (Leasehold Improvements) Lobbied to make permanent the 15 year depreciation schedule for leasehold improvements. H.R. 1753 (Brownfields Remediation Expensing) Lobbied to make permanent Brownfields remediation expensing. H.R. 3984 (Brownfields Remediation Expensing) Lobbied to make permanent Brownfields remediation expensing. H.R. 3897 (Brownfields Remediation Expensing) Lobbied to make permanent Brownfields remediation expensing. S. AMDT. 4419 of H.R. 3221 (Foreclosure Prevention Act) Lobbied on the inclusion of an extension of the energy efficient commercial building tax incentives.

Client expense: $332,805 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Carried Interest Taxation - H.R. 2834, H.R. 3996 Extend Energy Efficiency Incentives Act - H.R. 1385 - S. 822 15 Year Leasehold Improvement Act - S. 1361, H.R. 2014 Environmental Clean-up Cost Expensing - H.R. 1753 REMIC Regulations Economic Stimulus Legislation - H.R. 5140 Housing Stimulus Legislation - H.R. 5720 Renewable Energy Tax Act - H.R. 5351 Real Estate Investor Diversification Act

Client expense: $790,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

H.R. 1424 - Paul Wellstone Mental Health & Addiction Equity Act of 2007; provisions affecting employer health benefit requirements H.R. 1693 Wired for Health Care Quality Act; provisions relating to employer health benefit plans H.R. 1753 Healthy Workforce Act; tax provisions relating to business wellness pgms H.R. 3800 - Promoting Health Information Technology Act; provisions relating to employee health benefit plans H.R. 4848 - a bill to extend the current application of mental health parity law for one year through 2008; entire bill S. 558 Mental Health Parity Act; entire bill S. 1693 - Wired for Health Care Quality Act; amendment to extend HIPAA to employer health benefit plans

Client expense: $206,002 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

S.34, H.R.3396, "The Sales Tax Fairness and Simplification Act," to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions. H.R.2014 and S.1361, amends the Internal Revenue Code of 1986 to permanently extend the 15 year recovery period for the certain leasehold improvements. H.R.3080, "America's Brownfield Cleanup Act," amends the Internal Revenue Code of 1986 to provide tax incentives for the remediation of contaminated sites. H.R.1753, amends the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeat the recapture of such expenses under Section 1254 of such code. H.R.2834, amends the Internal Revenue Code of 1986 to treat income received by partners for the performing investment management services as ordinary income for the performance of services. The commercial building tax reduction provisions (Section 1331) of the Energy Policy Act of 2005 (Public Law 109-58). H.R.2776, Title I, Section 101 (to extend tax incentives for renewable power generation) and Section 103 (to extend the energy tax credit for investment in solar energy) and Section 213 (to extend the tax deduction for energy efficient commercial building expenditures). H.R.2776 was appended to H.R.3221. Legislative concept to extend IRS Code Section 118 to apply to partnerships, no bill introduced at present. Estate tax compromise legislation, no bill introduced at present. H.R.1147/H.R.2002, "REIT Investment Diversification and Empowerment Act of 2007." H.R.5351, "Renewable Energy and Energy Conservation Tax Act," Section 103 to extend investment tax credit for solar energy through 2016. House Financial Services Committee discussion draft for Energy Efficiency, Sustainable Development and Renewable Energy Bill, circulated by Representative Perlmutter.

Carried Interest Taxation - H.E. 2834, H.R. 3996 Extend Energy Efficiency Incentives Act - H.R. 1385 - S. 822 15 Year Leasehold Improvement Act - S. 1361, H.R. 2014 Environmental Clean-up Cost Expensing - H.R. 1753

Client expense: $1,316,350 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

H.R. 1753 - Make the expensing of environmental remediation costs permanent law and to repeal the recapture of such expenses under section 1245 of such Code. H.R. 644 - Brownfields Redevelopment Enhancement Act H.R. 3080 - America's Brownfield Cleanup Act

Client expense: $480,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Carried Interest Taxation - H.R. 2834 Extend Energy Efficiency Incentives Act - H.R. 1385 - S. 822 15 Year Leasehold Improvement Act - S. 1361, H.R. 2014 Environmental Cleanup Cost Expensing - H.R. 1753 REMIC Modernization - S. 580, H.R. 1010 American Jobs Creation Act of 2004 - Technical Corrections Hurricane Katrina Tax Relief - H.R. 4440

Client expense: $1,283,630 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Treasury, Dept of, White House Office

H.R. 1876 - “Mortgage Cancellation Relief Act” - To amend the Internal Revenue Code of 1986 to exclude from gross income of individual taxpayers discharges of indebtedness attributable to certain forgiven residential mortgage obligations. H.R. 2014 - "Leasehold Improvement Depreciation Act of 2007" - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciation of certain leasehold improvements and to modify the depreciation rules relating to such leasehold improvements for purposes of computing earnings and profits. H.R. 914 - “Tax Equity and Affordability Act of 2007”- Amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance, and for other purposes; to the Committee on Ways and Means. H.R. 976 - “Small Business Tax Relief Act of 2007” - To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes. A companion bill to the tax title of H.R. 2. Contains increased small business expensing (from $100,000 to $125,000) effective through 2010. S. 55 - “Individual Alternative Minimum Tax Repeal Act of 2007” - A bill to amend the Internal Revenue Code of 1986 to repeal the alternative minimum tax on individuals. H.R. 1562 - “Katrina Housing Relief Act of 2007” - Extends the Hurricane Katrina tax relief provisions related to the low-income housing tax credit and expands tax-exempt bond authority available to jurisdictions in Louisiana, Mississippi and Alabama. H.R. 1787/S. 927 - “Catastrophe Savings Accounts Act of 2007” - Would allow individuals to set up catastrophe savings accounts (similar to health savings accounts) to pay for losses resulting from catastrophic events. H.R. 1366 - “Individual AMT Repeal Act of 2007” - To amend the Internal Revenue Code of 1986 to repeal the alternative minimum tax on individuals. H.R. 1753 - To amend the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeal the recapture of such expenses under section 1245 of such Code.

H.R. 43 - Brownfields Housing and Community Renewal Development Act - Amends the Housing and Community Development Act of 1974 to establish a grants program for redevelopment activities for brownfield sites. H.R. 60 - Amends the Internal Revenue Code to make permanent the tax deduction for state and local general sales taxes. H.R. 411 - Amends the Internal Revenue Code to make permanent the tax deductions for state and local sales taxes, for certain expenses of elementary and secondary school teachers, and for tuition and related expenses. H.R. 778 - Amends the Internal Revenue Code to make permanent the tax credit for residential energy efficient property expenditures. H.R. 1077 - Internet Consumer Protection Act of 2007 - Amends the Internet Tax Freedom Act to make permanent the ban on state taxation of Internet access and on multiple or discriminatory taxes on electronic commerce. H.R. 1112 - Stealth Tax Relief Extension Act of 2007 - Amends the Internal Revenue Code to: (1) increase the exemption from the alternative minimum tax for individual taxpayers in 2007; and (2) extend through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. H.R. 1147 - REIT Investment Diversification and Empowerment Act of 2007 - Amends Internal Revenue Code provisions relating to real estate investment trusts (REITs) to: (1) treat passive foreign exchange gains attributable to overseas real estate investment as qualifying REIT income; (2) increase from 20 to 25% the the maximum value of a REIT's total assets thay may be represented by securities of one or more taxable REIT subsidiaries; (3) revise safe harbor rules for the excise tax penalty on certain REIT sales activities; (4) treat rental payments made by a health care facility to a REIT as qualifying REIT income; and (5) treat income from, and interests in, foreign-qualified REITs as qualifying REIT income and assets. H.R. 1250 - Expensing Property Expands our Nation's Strong Economy Act of 2007 or the EXPENSE Act of 2007 - Amends the Internal Revenue Code to: (1) repeal the limitations on the expensing of depreciable business assets; and (2) allow taxpers to elect a two-year recovery period for depreciable property. H.R. 1261 - Capital Gains Inflation Relief Act of 2007 - Amends the Internal Revenue Code to allow an inflation adjustment based upon the gross domestic product deflator to the adjusted basis of certain assets (including C corporation common stock and tangible property used in a trade or business) held by a taxpayer for more than three years for purposes of determining gain or loss on the sale or other disposition of such assets. H.R. 1422 - Endangered Species Recovery Act of 2007- Amends the Internal Revenue Code to allow certain landowners whose property contains the habitat of an endangered or threatened species and who enter into a habitat protection agreement a tax credit for costs relating to habitat protection easements and restoration. Places limits on the amount of such credit for calendar years 2008, 2009, 2010, 2011, and 2012. Directs the Comptroller General of the United States to study and report to Congress on the effectiveness of such credit. H.R. 1677 - Taxpayer Protection Act of 2007 - Amends Internal Revenue Code provisions relating to tax administration and taxpayer protections including an alternative procedure for furnishing a non-foreign affidavit in connection with the sale of a U.S. real property interest. H.R. 1753 - Amends the Internal Revenue Code to: (1) make permanent the current year tax deduction (expensing) for environmental remediation costs; and (2) repeal requirements for the recapture upon sale of such deduction as ordinary income. H.R. 1813 - Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums. H.R. 1850 - Housing America's Workforce Act - Amends the Internal Revenue Code to allow employers a business tax credit for up to 50 percent of the qualified housing expenses paid for the benefit of their employees. Defines "qualified housing expenses" to include homeownership assistance and rental assistance. Limits the amount of such credit to the lesser of $10,000 or six percent of an employee's home purchase price, or up to $2,000 for rental assistance. Excludes from employee gross income the value of employer-paid housing assistance. H.R. 1876 - Mortgage Cancellation Relief Act of 2007 - Amends the Internal Revenue Code to exclude from gross income amounts attributable to the discharge of certain residential mortgage obligations. H.R. 1942 - AMT Middle Class Fairness Act of 2007 - Amends Internal Revenue Code provisions relating to the alternative minimum tax (AMT) on individuals to: (1) allow a deduction from such tax for state and local taxes; and (2) adjust the AMT exemption amounts for inflation after 2006. H.R. 2014 - Leasehold Improvement Depreciation Act of 2007 - Amends the Internal Revenue Code to: (1) make permanent the accelerated depreciation of qualified leasehold improvement property (i.e., a 15-year recovery period); and (2) modify the rule for determining the adjustment to earnings and profits for depreciation of such property. H.R. 2091 - Amends the Internal Revenue Code to allow bonds guaranteed by any federal home loan bank to be treated as tax-exempt state or local bonds (thus excluding interest on such bonds from gross income). H.R. 2206 - U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007 – Included in this bill was a provision that would increase to $125,000 (with annual inflation adjustments) the expensing allowance for small business assets and extends such expensing allowance through 2010. H.R. 2318 - Amends the Internal Revenue Code to allow the tax deduction for state and local income and property taxes as an adjustment in computing alternative minium taxable income. H.R. 2380 - Death Tax Repeal Permanency Act of 2007 - Makes the repeal of the estate and generation-skipping transfer taxes under the Economic Growth and Tax Reconciliation Act of 2001 permanent (under the Act, those taxes would be reinstated after December 31, 2010). H.R. 2659 - Conservation Reserve Program Tax Fairness Act of 2007 - Amends the Internal Revenue Code and the Social Security Act to treat payments under the Conservation Acreage Reserve Program as rentals from real estate and thus not self employment income subject to employment tax. Transfers from the general fund of the Treasury to specified social security trust funds amounts necessary to cover any reductions in trust fund revenues resulting from this Act. H.R. 2715 - To amend the Internal Revenue Code of 1986 to include heavier vehicles in the limitation on the depreciation of certain luxury automobiles. H.R. 2737 - Health Care Relief Act of 2007 - To amend the Internal Revenue Code of 1986 to allow previously uninsured individuals a refundable credit for health insurance costs and to provide tax incentives to encourage small business health plans. H.R. 2834 - Amends the Internal Revenue Code to treat as ordinary income (i.e., income taxed at regular income tax rates) income received by a partner from an investment services partnership interest. Defines "investment services partnership interest" as any interest in a partnership held by a person who provides services to a partnership by: (1) advising the partnership as to the value of specified assets (e.g., real estate, commodities, or options or derivative contracts); (2) advising the partnership about investing in, purchasing, or selling specified assets; (3) managing, acquiring, or disposing of specified assets; or (4) arranging financing with respect to acquiring specified assets. H.R. 2893 - To amend the Internal Revenue Code of 1986 to provide that qualified homeowner downpayment assistance is a charitable purpose, and for other purposes. S. 138 - Amends the Internal Revenue Code to allow a surviving spouse to exclude from gross income up to $500,000 of the gain from the sale or exchange of a principal residence owned jointly with a deceased spouse if the sale or exchange occurs within two years of the death of the spouse and other ownership and use requirements have been met. S. 269 - Amends the Internal Revenue Code to: (1) increase the expensing allowance for depreciable business property from $100,000 to $200,000; (2) make such allowance permanent; (3) increase to $800,000 the asset cost threshold for calculating reductions in such allowance; (4) allow an annual inflation adjustment to the expensing allowance and the threshold amount after 2007; and (5) allow a taxpayer to revoke an election to expense such business property without the prior consent of the Secretary of the Treasury. S. 700 - Endangered Species Recovery Act of 2007- Amends the Internal Revenue Code to allow certain landowners whose property contains the habitat of an endangered or threatened species and who enter into a habitat protection agreement a tax credit for costs relating to habitat protection easements and restoration. Places limits on the amount of such credit for calendar years 2008, 2009, 2010, 2011, and 2012. Directs the Comptroller General of the United States to study and report to Congress on the effectiveness of such credit. S. 926 - Policyholder Disaster Protection Act of 2007 - Amends the Internal Revenue Code to allow insurance companies (other than life insurance companies) to make tax deductible contributions to a tax-exempt policyholder disaster protection fund established by this Act for the payment of policyholders' claims arising from certain catastrophic events, such as windstorms, earthquakes, fires, or floods. S. 1078 - Housing America's Workforce Act - Amends the Internal Revenue Code to allow employers a business tax credit for up to 50 percent of the qualified housing expenses paid for the benefit of their employees. Defines "qualified housing expenses" to include homeownership assistance and rental assistance. Limits the amount of such credit to the lesser of $10,000 or six percent of an employee's home purchase price, or up to $2,000 for rental assistance. Excludes from employee gross income the value of employer-paid housing assistance. S. 1155 - Conservation Reserve Program Tax Fairness Act of 2007 - Amends the Internal Revenue Code and the Social Security Act to treat payments under the Conservation Acreage Reserve Program as rentals from real estate and thus not self employment income subject to employment tax. Transfers from the general fund of the Treasury to specified social security trust funds amounts necessary to cover any reductions in trust fund revenues resulting from this Act. S. 1361 - Leasehold Improvement Depreciation Act of 2007 - Amends the Internal Revenue Code to: (1) make permanent the accelerated depreciation of qualified leasehold improvement property (i.e., a 15-year recovery period); and (2) modify the rule for determining the adjustment to earnings and profits for depreciation of such property. S. 1394 - Mortgage Cancellation Relief Act of 2007 - Amends the Internal Revenue Code to exclude from gross income amounts attributable to the discharge of certain residential mortgage obligations. S. 1416 - Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums. S . 1453 - ITFA Extension Act of 2007 - Amends the Internet Tax Freedom Act to extend until November 1, 2011: (1) the ban on state taxation of Internet access and on multiple or discriminatory taxes on electronic commerce; and (2) provisions allowing states with Internet tax laws enacted prior to the ban to continue enforcing such laws.

H.R.2014 and S.1361, amends the Internal Revenue Code of 1986 to permanently extend the 15 year recovery period for the certain leasehold improvements. H.R.3080, "America's Brownfield Cleanup Act," amends the Internal Revenue Code of 1986 to provide tax incentives for the remediation of contaminated sites. H.R.1753, amends the Internal Revenue Code of 1986 to make the expensing of environmental remediation costs permanent law and to repeat the recapture of such expenses under Section 1254 of such code. H.R.2834, amends the Internal Revenue Code of 1986 to treat income received by partners for the performing investment management services as ordinary income received for the performance of services. Legislative concept to extend and increase the commercial building tax deduction, IRS Code Section 179-D, no bill introduced at present. S.34, "The Sales Tax Fairness and Simplification Act" to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions.

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