Home Office Deduction Simplification Act

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 627 - Credit Cardholders Bill of Rights Act of 2009 Bill would prohibit or reform various credit-card practices. NSBA supported. H.R. 859 - Small Business CHOICE Act of 2009 To encourage the development of small business cooperatives for healthcare options to improve coverage for employees (CHOICE) including through a small business CHOICE tax credit. NSBA supports elements of this legislation to the extent it addresses rising health care cost and insurance availability for small business owners. However, NSBA maintains reservations about the use of cooperatives to achieve this. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 1509 - Home Office Deduction Simplification Act It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 2360 Small Business Health Options Program Act A bill to amend the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. H.R. 2460 Health Families Act A bill to provide for paid sick leave to ensure that Americans can address their own health needs and the health needs of their families. NSBA opposed. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3200 Americas Affordable Health Choices Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate provisions. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 414 - Credit C.A.R.D. (Credit Card Accountability, Responsibility and Disclosure) Act Bill would prohibit or reform various credit-card practices. NSBA supported. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. S. 979 Small Business Health Options Program Act A bill to amend the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. S. 1152 Health Families Act A bill to provide for paid sick leave to ensure that Americans can address their own health needs and the health needs of their families. NSBA opposed. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. Issue: Comprehensive Health Care Reform A virtual proposal for comprehensive health care reform has been vetted through committees in the first quarter of 2009. NSBA has advocated for several principles in comprehensive health care reform, including robust reforms to the health delivery system and insurance market. In addition, NSBA has advocated for a broad proposal for health care reform that provides for a long-term solution for all. In addition, NSBA has expressed the need for further consideration and consultation with the small business community on several proposals in health care reform, including the public health insurance option, health insurance exchange, and a potential role for employers.

Client expense: $75,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

H.R. 1-American Recovery and Reinvestment Act; H.R. 1664-To amend the executive compensation provisions of the Economic Stabilization Act of 2008; H.R. 1575-End Greed Act; H.R. 1509-To permanently extend the subpart F exemption for active financing income; Health Reform Tax; H.R. 1944 To permanently extend the subpart F exemption for active financing income

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.Con.Res.85 FY2010 Budget - encourage more job creation measures H.R. 193, the AmeriCare Health Care Act of 2009-oppose H.R. 626, the Federal Employees Paid Parental Leave Act of 2009-oppose H.R. 627, the Credit Cardholder's Bill of Rights- support H.R. 1509, the Home Office Deduction Simplification Act-support H.R. 1552, the Small Business Formation and Job Creations Act- support H.R. 1836, the Small Business RELIEF Act- support a payroll tax holiday for small businesses H.R. 2143, a bill to allow a waiver of the penalty for failure to disclose reportable transactions- support H.R. 2360, the Small Business Health Options Program Act- support H.R. 2382, the Credit Card Interchange Fees Act of 2009-suppport H.R. 2454, the American Clean Energy and Security Act of 2009- oppose H.R. 2743, the Automobile Dealer Economic Rights Restoration Act of 2009- support H.R. 2749, the Food Safety and Enhancement Act- concerned about the cost of small business S. Con. Res. 13 FY 2010 Budget- oppose S. AMNT 806 to S. Con Res. 13 Protect Small business from higher taxes Support S. AMNT 873 to S. Con Res. 13 To create a deficit neutral reserve fund for estate tax relief Support S. 374 A bill to amend the Consumer Product Safety Act to provide regulatory relief to small and family-owned businesses - support S. 414, Credit CARD Act of 2009 - support S. 560 Employee Free Choice Act - Oppose S. 608 A bill to amend the Consumer Product Safety Improvement Act of 2008 to exclude secondary sales, repair services, and certain vehicles from the ban on lead in children's products, and for other purposes support S. AMNT 1079 to HR 627, to end abuse, promote, disclosure, and provide protections to small businesses that rely on credit cards - support S. 765, a bill to allow a waiver of the penalty for failure to disclose reportable transactions- support S. 979, the Small Business Health Options Program Act- support S. 1304, Automobile Dealer Economic Rights Restoration Act of 2009- support S. 1349, Home Office Tax Deduction Simplification and Improvement Act of 2009 support S. 1152 Healthy Families Act Oppose The Affordable Health Choices Act (Kennedy HELP Health Reform Bill) - attended meetings, responded to drafts and options on financing policy, coverage policy, and delivery system reform. Comprehensive Health Care Reform Senate Finance Committee attended meetings, responded to drafts and options on financing policy, coverage policy, and delivery system reform. Docket No. EPA-HQ-OAR-2008-0508 comments for EPAs Rulemaking on Green House Gases Docket No. EPA-HQ-OAR-2009-0171 comments for EPAs Endangerment Finding on Green House Gases Docket No. APHIS-2007-0096 supporting the current voluntary National Animal Identification System

Client expense: $756,534 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Social Security Administration (SSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Postal Service (USPS)

Tax reform and simplification. Sole-proprietor FICA tax deduction-Equity for Our Nation's Self-Employed Act(H.R. 1470;S.725).Standard home office deduction option-Home Office Deduction Simplification Act(H.R.1509). Independent Contractor classification issues. Tax gap proposals and issues. COBRA relief reimbursement issues for businesses affected by provisions of the American Recovery and Reinvestment Act of 2009. Net operating loss carryback issues.Small Business Jump Start Act(S.1402).

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

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of

Kohl/S.537/HR1509/ Sunshine in Litigation Act of 2009

Client expense: Not reported · Firm income: $140,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.Con.Res. 85 - Budget resolution FY2010 Bill establishes the congressional budget for the Federal Government for fiscal year 2010, and sets forth appropriate budgetary levels for fiscal years 2010 through 2014. NSBA supported certain sections and amendments to the resolution. H.R. 1 American Recovery and Reinvestment Act of 2009 A bill to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, and provide tax relief. NSBA supported certain tax portions of the measure. NSBA advocated in opposition to the expansion of COBRA for individuals age 55 and older or who have been in their jobs for at least 10 years. In addition, NSBA advocated in support of additional protections for small businesses responsible for administering the COBRA subsidy. NSBA advocated in support for comparative effectiveness research, health information technology, and wellness and prevention funding. H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supports. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 627 - Credit Cardholders Bill of Rights Act of 2009 Bill would prohibit or reform various credit-card practices. NSBA supports. H.R. 859 - Small Business CHOICE Act of 2009 To encourage the development of small business cooperatives for healthcare options to improve coverage for employees (CHOICE) including through a small business CHOICE tax credit. NSBA supports elements of this legislation to the extent it addresses rising health care cost and insurance availability for small business owners. However, NSBA maintains reservations about the use of cooperatives to achieve this. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supports. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposes. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supports. H.R. 1509 - Home Office Deduction Simplification Act It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supports. H.R. 1542 Health Families Act A bill to provide for paid sick leave to ensure that Americans can address their own health needs and the health needs of their families. NSBA opposes. S.Con.Res. 13 - Budget resolution FY2010 Bill establishes the congressional budget for the Federal Government for fiscal year 2010, and sets forth appropriate budgetary levels for fiscal years 2010 through 2014. NSBA supported certain sections and amendments of the resolution. S. 1 - American Recovery and Reinvestment Act of 2009 A bill to create jobs, restore economic growth, and strengthen America's middle class through measures that modernize the nation's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, and provide tax relief. NSBA supported certain tax sections of the measure. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. S. 414 - Credit C.A.R.D. (Credit Card Accountability, Responsibility and Disclosure) Act Bill would prohibit or reform various credit-card practices. NSBA supports. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposes. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supports. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supports. S.910 Health Families Act A bill to provide for paid sick leave to ensure that Americans can address their own health needs and the health needs of their families. NSBA opposes. Issue: Comprehensive Health Care Reform A virtual proposal for comprehensive health care reform has been vetted through committees in the first quarter of 2009. NSBA has advocated for several principles in comprehensive health care reform, including robust reforms to the health delivery system and insurance market. In addition, NSBA has advocated for a broad proposal for health care reform that provides for a long-term solution for all. In addition, NSBA has expressed the need for further consideration and consultation with the small business community on several proposals in health care reform, including the public health insurance option, health insurance exchange, and a potential role for employers.

Client expense: $75,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office

Taxes, Tax Reform and Relief Advocacy relating to fundamental tax reform. Tax relief permanency (small business measures in 2001 and 2003 tax relief packages) including individual tax rates, capital gains taxes, inheritance taxes, Section 179 expensing, dividend taxes. Tax Reform and Relief (continued) President Obama's FY10 Budget: Opposed tax increases in the budget including the increase in individual rates, capital gains taxes, inheritance taxes, last in-first out (LIFO) accounting change, and tax hikes on the energy industry, as well as those that would emerge as a result of the "cap-and-trade" program. Economic Recovery and Middle Class Tax Relief Act of 2009, H.R. 470 -- support Home Office Deduction Simplification Act of 2009, H.R. 1509 -- support State Health Insurance Program (SCHIP) Reauthorization Act -- opposed federal excise tax increase on cigarettes. Health Care Reform General support for reforms providing lower cost options for health coverage for small business owners, the self-employed and their employees, including universal Health Savings Accounts, and nationwide marketplace for health coverage. President's FY10 Budget -- oppose including health care reform as part of the budget, or budget reconciliation process. Equity for our Nation's Self-Employed Act, H.R. 1470 -- support. Regulation Employee Free Choice Act, H.R. 1409 and S. 56 -- Oppose Secret Ballot Protection Act, H.R. 1176 and S. 478 -- Support NEPA Streamlining -- Urged support for an amendment to HR 1, the "American Recovery and Reinvestment Act of 2009" to streamline the National Environmental Policy Act for projects funded by the Act. Project Labor Agreements (PLAs)/Davis-Bacon -- Opposed language in H.R. 1 extending Davis-Bacon and mandating PLAs. Lilly Ledbetter Fair Pay Act -- Opposed E-Verify Mandate -- Opposed as part of H.R. 1, the requirement that those receiving funds or government contracts use e-verify. 3% Witholding Mandate on Government Contractors -- Support repeal of the mandate as included in H.R. 1 (House version), and support repeal overall. Recommendations for a new Executive Order on Federal Regulatory Review -- filed comments with the Office of Management and Budget regarding general support for maintaining and expanding accountability of agencies toward small businesses in the regulatory process. More transparency, inclusion and cost-benefit analyses. Misc. American Recovery and Reinvestment Act of 2009 -- Opposed. Access to Capital and Credit Issues -- Oppose "Credit Card Accountability Act of 2009," S. 414 Troubled Asset Relief Program (TARP) -- Opposed provision that would mandate that companies participating in the TARP program or receiving TARP funds divest of all business aircraft, including leases.

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

Government targets: Environmental Protection Agency (EPA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), President of the U.S., SENATE, Small Business Administration (SBA)

H.R. 1-American Recovery and Reinvestment Act; H.R. 1664-To amend the executive compensation provisions of the Economic Stabilization Act of 2008; H.R. 1575-End Greed Act; H.R. 1509-To permanently extend the subpart F exemption for active financing income.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Revision of Tax Provisions in U.S. Model Treaty and Organization for Economic Cooperation and Development (OECD) U.S.-Brazil Tax Treaty U.S.-China Tax Treaty U.S.-India Tax Treaty U.S.-Korea Tax Treaty U.S.-Italy Tax Treaty U.S.-Spain Tax Treaty Revision of Internal Revenue Code Section Subpart F on Deferral of Taxation Section 954 (c) 6 CFC Look-Through for Related Party Payments; and HR 1509/S. 940, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income. Section 954 (h) Active Financing Under Section SubpartF; and H.R. 1509 H.R. 2138, Investment in America Act of 2007 / S 41, Research Competitiveness Act of 2007 / S 2209, Research Credit Improvement Act of 2007 R&D Tax Credit H.R. 5267 / S. 1726, Business Activity Tax Simplification Act of [HR: 2008] [S: 2007] Treasury "Check-the-Box" Regulations Taxation of Software (Section 18) Regulations Taxation of Internet Transactions and Software Fundamental Tax Reform - Tax Reform Advisory Panel and Various Congressional Hearings OECD VAT/GST on cross border services and intangibles and taxation of short-term assignees OECD rules on business restructuring and permanent establishment Research and Development Tax Credit Regulations Research and Development Tax Credit Refinement - Alternative Simplified Credit Securities and Exchange Commission Implementation of P.L. 107-204 Sarbanes-Oxley Act of 2002 Permanent Establishment (PE) Rules for Profit Attribution and Business Restructuring in OECD Treasury Regulations on Contract Manufacturing Revenue Ruling 97-48, Revenue Ruling 75-7, and Related Code Sections Treasury Sections 1.954-3 Field Service Advisory (FSA) 20020005 Proposed regulations relating to foreign-based company sales income under IRC sec. 954 (Reg. - 124590-07) Economic Substance Doctrine Codification Substantial Assistance rule under Treasury Reg. S.1.954-4 and IRS Notice 2007-13 "Contract Manufacturing" rule under Treasury Reg. S.1.954 Extension of Tax Relief Act of 2006 Internal Revenue Code sec. 401(k), sec. 529, and sec. 152(d)(2) for learning accounts legislation H.R. 3359, Mobile Workforce State Income Tax Fairness and Simplification Act of 2007 Internal Revenue Code sec. 162(a) Away from Home rules H.R. 3970, Tax Reduction and Reform Act of 2007 S. 2380, To amend the Internal Revenue Code of 1986 to modernize the application of the subpart F rules to computer software, to expand the subpart F de minimis rule, and to extend certain expiring provisions. H.R. 6036, Lifelong Learning Accounts Act of 2008 H.R. 6049, Renewable Energy and Job Creation Act of 2008 tax extenders S. 2886, Alternative Minimum Tax and Extenders Tax Relief Act of 2008 tax extenders Government entities required to withhold 3% on payments for services and property under IRS Notice 2008-38 Section 956 of Internal Revenue Code (Section Subpart F) and IRS Notice 2008-91 Section 965 of Internal Revenue Code (Section Subpart F) Energy Economic Stabilization Act of 2008, H.R. 1424 H.R. 422, Retain the Research credit and increase and make permanent the alternative simplified credit Superfund taxes, "Corporate Environmental Income Tax," CEIT S. 199, Production Deduction in IRC

Client expense: $2,030,000 · Firm income: Not reported

Government targets: Bureau of Economic Analysis, Bureau of Industry and Security (BIS), Bureau of the Census, Centers For Disease Control & Prevention (CDC), Central Intelligence Agency (CIA), Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Institutes of Health (NIH), Natl Science Foundation (NSF), Natl Security Agency (NSA), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R.1509, S.560 - Employee Free Choice Act

Client expense: $590,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Healthcare, Procurement, Access to Capital, Taxes; H.R. 1, The American Recovery and Reinvestment Act; H.R. 1105, Omnibus Appropriations Act, 2009; FY 2010 Budget Resolutions; S. 292/H.R. 275, To repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities; H.R. 1083, Business Activity Tax Simplification Act of 2009;.... S.725/H.R. 1470, the Equity for Our Nations Self-Employed Act of 2009; H.R.1509, the Home Office Deduction Simplification Act; S. 560/H.R. 1409, Employee Free Choice Act of 2009.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

HR 1570: Equity for Our Nation's Self-Employed Act of 2009 S.725: Equity for Our Nation's Self Employed Act of 2009 H.R.1509: Home Office Deduction Simplification Act of 2009

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1509, Home Office Deduction Simplification Act of 2009, all provisions as they relates to rewriting the tax code regarding the application of the home office tax deduction. H.R. 1470, The Equity for Our Nation's Self-Employed Act, all provisions as they relate to allowing self-employed business owners to pay health care related expenses using pre-tax dollars.

Client expense: $10,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1509, S.560 - Employee Free Choice Act

Client expense: $590,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kohl/S.537/HR1509/ Sunshine in Litigation Act of 2009

Client expense: Not reported · Firm income: $150,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reform and simplification. Sole-proprietor FICA tax deduction-Equity for Our Nation's Self-Employed Act (H.R. 1470; S. 725). Standard home office deduction option- Home Office Deduction Simplification Act (H.R. 1509). Independent contractor classification issues. Tax gap proposals and issues. COBRA relief reimbursement issues for businesses affected pursuant to provisions of the American Recovery and Reinvestment Act of 2009. Net operating loss carryback issues.

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

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of