Cell Tax Fairness Act of 2009

H.R. 1521 - the "Cell Tax Fairness Act of 2009" and S. 1192 - the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S 649 - "Radio Spectrum Inventory Act"; data roaming, spectrum reform and D-block Auction issues; Worked on provisions P.L. 112-96, HR. 3630 Middle Class Tax and Job Creation Act of 2012. H.R. 4817 - The Effecient Use of Government Spectrum Act.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1521 - the "Cell Tax Fairness Act of 2009" and S. 1192 - the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S 649 - "Radio Spectrum Inventory Act"; data roaming, spectrum reform and D-block Auction issues; Worked on provisions P.L. 112-96, HR. 3630 Middle Class Tax and Job Creation Act of 2012. H.R. 4817 - The Effecient Use of Government Spectrum Act.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1521 - the "Cell Tax Fairness Act of 2009" and S. 1192 - the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S 649 - "Radio Spectrum Inventory Act"; data roaming, spectrum reform and D-block Auction issues; Worked on provisions P.L. 112-96, HR. 3630 Middle Class Tax and Job Creation Act of 2012.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1521 - the "Cell Tax Fairness Act of 2009" and S. 1192 - the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S 649 - "Radio Spectrum Inventory Act"; data roaming, spectrum reform and D-block Auction issues; AT&T and T-Mobile merger. Worked on H.R. 3675 Temporary Pay Reduction Act of 2011 provisions.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1521 - the "Cell Tax Fairness Act of 2009" and S. 1192 - the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S 649 - "Radio Spectrum Inventory Act"; data roaming, spectrum reform and D-block Auction issues; AT&T and T-Mobile merger.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1521- the "Cell Tax Fairness Act of 2009" and S. 1192- the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S. 649- "Radio Spectrum Inventory Act"; data roaming, spectrum reform and D-block Auction issues; AT&T and T-Mobile merger.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1521- the "Cell Tax Fairness Act of 2009" and S. 1192- the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S. 649- "Radio Spectrum Inventory Act"; data roaming, spectrum reform and D-block Auction issues; AT&T and T-Mobile merger.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Advance Wireless Spectrum clearing and relocation efforts for T-Mobile licenses across the country; general lobbying for support of H.R. 1521, the "Cell Tax Fairness Act of 2009"; "Spectrum Relocation Improvement Act of 2009" H.R. 3125 & S. 649; general lobbying on spectrum-related recommendations in the FCCs National Broadband Plan (NBP).

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

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, SENATE, Veterans Affairs, Dept of (VA)

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents and royalties received or accrued) H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 2847 - Hiring Incentives to Restore Employment Act H.R. 4213 - Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4994 - Taxpayer Assistance Act of 2010 H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010 H.R. 5660 - Main Street Fairness Act H.R. 5893 - Investing in American Jobs and Closing Tax Loopholes Act of 2010 H.R. 5982 - Small Business Tax Relief Act of 2010 H.R. 7327 - Pension Relief and Technical Corrections S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 S. 3513 - Bonus Depreciation Extension to Create Jobs Act H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec. 280F) H.R. 3011, S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 Treasury regulations on capitalization under I.R.C. sec. 263a VoIP Sourcing tax legislation State and local taxation of digital goods State and local taxation of telecommunications Main Street Fairness Act (Senate) Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Energy tax legislation Excise tax on call centers Treasury guidance on the Economic Substance Doctrine IRS rules on uncertain tax positions (Ann. 2010-30) Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Tax treatment of employer provided cell phones Tax treatment of gain in certain spin-off transactions Tax extenders legislation (Senate) CFC look-through treatment Research credit Tax legislation related to health care, including Medicare Part D High premium health insurance excise tax Previous tax cuts due to expire

Client expense: $3,870,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Economic Council (NEC), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), SENATE, Treasury, Dept of, White House Office

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents and royalties received or accrued) H.R. 212 - Bonus Depreciation Extension Act of 2009 H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 2847 - Hiring Incentives to Restore Employment Act H.R. 4231 - Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4637 - Help Small Business Start and Grow Act of 2010 H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4965 - Targeted Job Creation and Business Investment Act H.R. 4994 - Tax Assistance Act of 2010 H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010 H.R. 5660 - Main Street Fairness Act H.R. 7327 - Pension Relief and Technical Corrections S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 S. 3513 - Bonus Depreciation Extension to Create Jobs Act H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec. 280F) H.R. 3011, S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 Treasury regulations on capitalization under I.R.C. sec 263a VoIP Sourcing tax legislation State and local taxation of digital goods State and local taxation of telecommunications Main Street Fairness Act (Senate) Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Energy tax legislation Excise tax on call centers Treasury guidance on the Economic Substance Doctrine Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Tax treatment of employer provided cell phones Tax treatment of gain in certain spin-off transactions CFC look-through treatment Research Credit IRS rules on uncertain tax positions (Ann. 2010-30) Tax legislation related to health care, including Medicare Part D High premium health insurance excise tax

Client expense: $4,480,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents and royalties received or accrued) H.R. 1019 - State Video Tax Fairness Act of 2009 H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 4213 - Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4994 - Tax Assistance Act of 2010 H.R. 7327 - Pension Relief and Technical Corrections H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec. 280F) S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 Treasury regulations on capitalization under I.R.C. sec 263a VoIP Sourcing tax legislation State and local taxation of digital goods State and local taxation of telecommunications Main Street Fairness Act Telephone Excise Tax repeal Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Codification of the Economic Substance Doctrine Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Tax treatment of employer provided cell phones Tax legislation related to health care, including Medicare Part D High premium health insurance excise tax Tax treatment of gain in certain spin-off transactions CFC look through treatment Research credit

Client expense: $4,740,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

Federal Communications Commission proposed rulemaking on preserving the open Internet (not yet published in the Federal Register) All telecommunications provisions of the following bills: H.R. 3924, Real Stimulus Act of 2009 H.R. 3458, Internet Freedom Preservation Act of 2009 S. 1836, Internet Freedom Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employees Cell Phone Act of 2009 H.R. 3101, Twenty-first Century Communications and Video Accessibility Act of 2009 H.R. 496, Trade Enforcement Act of 2009 H.R. 801, Fair Copyright in Research Works Act S. 515, Patent Reform Act of 2009 S. 299/H.R. 628, a bill to establish a pilot program in certain United States district courts to encourage enhancement of expertise in patent cases among district judges H.R. 1166, E-fencing Enforcement Act of 2009 H.R. 1173, Organized Retail Crime Act of 2009 S. 470, Combating Organized Retail Crime Act of 2009 S. 139, Data Breach Notification Act H.R. 1076, Internet Stopping Adults Facilitating the Exploitation of Today's Youth (SAFETY) Act of 2009 H.R. 627/S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 S. 43, Permanent Internet Tax Freedom Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2221, Data Accountability Trust Act S. 788, m-SPAM Act of 2009 H.R. 2309, Consumer Credit and Debt Protection Act S. 773, Cybersecurity Act of 2009 S. 1490, Personal Data Privacy and Security Act of 2009 S. 1631, Customs Facilitation and Trade Enforcement Reauthorization Act of 2009 H.R. 2267/S. 1597, Internet Gambling Regulation, Consumer Protection, and Enforcement Act S. 3155, a bill to require reporting on certain information and communications technologies of foreign countries, to develop action plans to improve the capacity of certain countries to combat cybercrime, and for other purposes H.R. 4962, International Cybercrime Reporting and Cooperation Act

Client expense: $25,120,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Restoring American Financial Stability Act (bill number not yet assigned) H.R. 1346/S. 540, Medical Device Safety Act of 2009 S. 414/H.R. 627, Credit Card Accountability Responsibility and Disclosure Act of 2009 S. 43, Permanent Internet Tax Freedom Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 788, m-SPAM Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2309, Consumer Credit and Debt Protection Act H.R. 2221, Data Accountability and Trust Act H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 3458, Internet Freedom Preservation Act of 2009 S. 773, Cybersecurity Act of 2009 S. 1490, Personal Data Privacy and Security Act of 2009 H.R. 2267/S. 1597, Internet Gambling Regulation, Consumer Protection and Enforcement Act S. 3155, a bill to require reporting on certain information and communications technologies of foreign countries, to develop action plans to improve the capacity of certain countries to combat cybercrime, and for other purposes H.R. 4962, International Cybercrime Reporting and Cooperation Act H.R. 3126, Consumer Financial Protection Agency Act H.R. 4173, Wall Street Reform and Consumer Protection Act of 2009 S.1490, The Personal Data Privacy and Security Act of 2009 Potential legislation regarding Offline and Online Privacy (not yet introduced) Potential FTC Reauthorization Legislation (not yet introduced)

Client expense: $25,120,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 1560/ S. 43-Permanent Internet Tax Freedom Act of 2009 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203 Grow Research Opportunities with Tax Credits Act (GROWTH Act) S.1447 Connecting America Act of 2009 (broadband tax credit provisions) H.R.5649-Digital Goods and Services Tax Fairness Act of 2010

Client expense: Not reported · Firm income: $60,000

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 5649-Digital Goods and Services Tax Fairness Act of 2010 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203-Grow Research Opportunities with Tax Credits Help Act S. 3513-Bonus Depreciation Extension to Create Jobs Act

Client expense: Not reported · Firm income: $60,000

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R.5649-Digital Goods and Services Tax Fairness Act of 2010 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.3513-Bonus Depreciation Extension to Create Jobs Act

Client expense: Not reported · Firm income: $60,000

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144 - Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R.1521 Cell Tax Fairness Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 1560/ S. 43-Permanent Internet Tax Freedom Act of 2009 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203 Grow Research Opportunities with Tax Credits Act (GROWTH Act) S.1447 Connecting America Act of 2009 (broadband tax credit provisions) H.R.5649-Digital Goods and Services Tax Fairness Act of 2010

Client expense: Not reported · Firm income: $60,000

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R. 5649-Digital Goods and Services Tax Fairness Act of 2010 S. 47 and S. 71-Telephone Excise Tax Repeal Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009 S.1203-Grow Research Opportunities with Tax Credits Help Act S. 3513-Bonus Depreciation Extension to Create Jobs Act

Client expense: Not reported · Firm income: $60,000

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 690/S. 144-Modernize our Bookkeeping in the law for Employees Cell Phone Act of 2009 H.R. 1521-Cell Tax Fairness Act of 2009 H.R.5649-Digital Goods and Services Tax Fairness Act of 2010 S.1192-Mobile Wireless Tax Fairness Act of 2009

Client expense: Not reported · Firm income: $60,000

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Telecommunications & Information Administration (NTIA), SENATE

H.R.1521 Cell Tax Fairness Act of 2009 S.1192-Mobile Wireless Tax Fairness Act of 2009

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1019, H.R. 1083, H.R. 1521, S. 1192, H.R. 2110, H.R. 2303, H.R. 2600, H.R. 4175, H.R. 5649, H.R. 5660

Client expense: Not reported · Firm income: $25,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Broadband Tax Credits; HR 1 The American Recovery and Reinvestment Act of 2009 Listed Poperty, S 144 Modernizing Our Bookkeeping in the Law for Employee's Cell Phone Act of 2009 HR 1521 Cell Tax Fairness Act of 2009 AMT Jobs Proposal

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative and regulatory tax services relating to telecommunications and the taxation of digital goods including: S. 1192 Mobile Wireless Tax Fairness Act of 2009; H.R. 1521 Cell Tax Fairness Act of 2009; H.R. 4853, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; The Administration's Fiscal Year 2011 Revenue Proposals; S. 3513, the Bonus Depreciation Extension to Create Jobs Act; S. 3793, the Job Creation and Tax Cuts Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 690 / S. 144 Modernize Our Bookkeeping in the Law for Employees Cell Phone Act of 2009; H.R. 1521 / S. 1192 Cell Tax Fairness Act of 2009; H.R. 5297 Small Business Jobs of Credit Act of 2010; H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010; Issues Related to Tax Extenders

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 71 Telephone Excise Tax Repeal Act of 2009, support amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 47 Telephone Excise Tax Repeal Act of 2009, support amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 3011 Telephone Excise Tax Repeal Act of 2009, support amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 43 The Permanent Internet Tax Freedom Act of 2009, advocated in favor of permanent moratorium on Internet taxes HR 1560 The Permanent Internet Tax Freedom Act of 2009, advocated in favor of permanent moratorium on Internet taxes HR 691 The Broadband Access Equality Act of 2009, as it relates to credit against income tax for businesses furnishing broadband services to underserved and rural areas HR 422, Support extending the R&D tax credit through 2010 and to increase and make permanent the alternative simplified research credit HR 1521 The Cell Tax Fairness Act of 2009, support restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1192 Mobile Wireless Tax Fairness Act of 2009, support restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1203 Grow Research Opportunities with Taxcredits' Help Act (GROWTH Act), support provisions to to amend the Internal Revenue Code to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit HR 5649 Digital Goods and Services Tax Fairness Act of 2010, support legislation to establish a national framework to prevent multiple and discriminatory taxation of digital goods and services HR 5297 Small Business Jobs and Credit Act, provisions related to the extension of bonus depreciation and the delisting of cell phones as listed property HR 5560 Main Street Fairness Act, as it relates to tax provisions and tax simplification for communication services S 3793 Job Creation and Tax Cuts Act of 2010, as it relates to a one-year extension of expiring tax provisions including the R&D tax credit and changes to the tax treatment of "carried interest" HR 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, in support of extending bonus depreciation for corporations, the 15% tax rate for corporate dividends, the R&D tax credit and CFC look-through rules S 1447 Connecting America Act of 2009, provisions relating to broadband service providers

Client expense: $2,910,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

H.R. 275, To repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities (as it affects government payments to telecommunications and Internet access service providers) H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit. H.R. 690, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 691, Broadband Access Equality Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 3011, Telephone Excise Tax Repeal Act of 2009 H.R. 3905, Estate Tax Relief Act of 2009 H.R. 4486, To amend the Internal Revenue Code of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property. H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010; provision regarding clarification of gains recognized in certain spin-off transactions H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; provisions related to extension of dividend tax rates H.R. 5297, Small Business Jobs Act of 2010; provisions related to Bonus Depreciation and R&D tax credit H.R. 5649, Digital Goods and Services Tax Fairness Act of 2010 Issues related to Extension of Bonus Depreciation (House) Issues related to streamlined sales taxes (House) S. 47, Telephone Excise Tax Repeal Act of 2009 S. 71, Telephone Excise Tax Repeal Act of 2009 S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 S. 292, Withholding Tax Relief Act of 2009, To repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities (as it affects government payments to telecommunications and Internet access service providers) S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 1203, A bill to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit, and for other purposes. S. 1447, Connecting America Act of 2009 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 S. 3513, Bonus Depreciation Extension to Create Jobs Act ; provisions related to extension of bonus depreciation and regulations related to employee cell phones Issues related to extension of current dividend and capital gains tax rates (House and Senate)

Client expense: $2,330,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), SENATE

H.R. 1521- the "Cell Tax Fairness Act of 2009" and S. 1192 the "Mobile Wireless Tax Fairness Act of 2009"; consumer protection issues in the House and Senate Commerce and Judiciary Committees such as H.R. 3125 and S. 649- "Radio Spectrum Inventory Act".

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1521, Cell Tax Fairness Act of 2009, oppose moratorium on state & local taxes on mobile services. S 1192, Cell Tax Fairness Act of 2009, oppose moratorium on state & local taxes on mobile services. Oppose online travel company exemption from hotel occupancy taxes.

Client expense: Not reported · Firm income: $20,000

Government targets: Federal Highway Administration (FHA), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, Transportation, Dept of (DOT)

H.R. 690 - Modernize Our Bookeeping in the Law for Employees Act S. 144 - Modernize Our Bookeeping in the Law for Employees Act H.R. 1521 Cell Tax Fairness Act H.R. 4213 American Worker, State and Business Relief Act; H.R. 5297 Small Business Jobs and Credit Act; H.R. 4853

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 422 - To amend the I.R.C. of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 2098 - To amend the I.R.C. of 1986 to extend the look-through treatment of payments between related controlled foreign corporations (tax rule exempting dividends, interest, rents, and royalties received or accrued) H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 2847 - Hiring Incentives to Restore Employment Act H.R. 4213 Tax Extenders Act of 2009 H.R. 4486 - To amend the I.R.C. of 1986 to treat distributions of debt securities in a tax free spin-off transaction in the same manner as distributions of cash or other property H.R. 4849 Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010 H.R. 4994 - Taxpayer Assistance Act of 2010 H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010 H.R. 5660 - Main Street Fairness Act H.R. 5893 - Investing in American Jobs and Closing Tax Loopholes Act of 2010 H.R. 5982 - Small Business Tax Relief Act of 2010 S. 1192 - Mobile Wireless Tax Fairness Act of 2009 S. 1203 - Grow Research Opportunities with Tax Credits Help Act S. 3018 - Bipartisan Tax Fairness and Simplification Act of 2010 H.R. 690 & S. 144 - Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 (bill to remove cell phones from the listed property rules under I.R.C. sec 280F) H.R. 3011, S. 47 & S. 71 - Telephone Excise Tax Repeal Act of 2009 VoIP Sourcing Tax legislation State and local taxation of digital goods State and local taxation of telecommunications Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Energy tax legislation Treasury guidance on the Economic Substance Doctrine IRS rules on uncertain tax positions (Ann. 2010-30) Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Bonus depreciation Tax treatment of employer provided cell phones Tax treatment of gain in certain spin-off transactions CFC look-through treatment Research credit Employer education assistance Omnibus tax bill

Client expense: $3,760,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R. 690 / S. 144 - Modernize Our Bookkeeping in the Law for Employee's Cell Phone Act of 2009 H.R. 1521 - Cell Tax Fairness Act of 2009 H.R. 5297 - Small Business Jobs of Credit Act of 2010 H.R. 5649 - Digital Goods and Services Tax Fairness Act of 2010 S. 1192 Mobile Wireless Tax Fairness Act of 2009 Issues Related to Tax Extenders S. 3513 Bonus Depreciation Extension to Create Jobs Act S.A. 4727 The Middle Class Tax Cut Act of 2010 S.A. 4753 Reid-McConnell Tax Relief, Unemployment Insurance and Job Creation Act of 2010

Client expense: $2,780,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying for support of H.R.1521, the "Cell Tax Fairness Act of 2009" and S.1192, the "Mobile Wireless Tax Fairness Act of 2009"; lobbying and lobbying activities specific to wireless policy and consumer protection issues in the House & Senate Commerce & Judiciary committees; S.144/H.R. 690, the "Modernize our Bookkeeping in the Law for Employees Cell Phone Act"; the "Digital Goods and Tax Fairness Act"; general lobbying on spectrum-related recommendations in the FCC's National Broadband Plan.

Client expense: $1,265,300 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), Office of the Vice President of the United States, SENATE

HR 690, S 144, MOBILE Cell Phone Act of 2009, advocacy to revise tax treatment of employer-provided cell phones HR 2492, no short title, amendment of the Internal Revenue Code to exclude from gross income discharges of student loans the repayment of which is income contingent HR 4851, Continuing Extension Act of 2010, funding for temporary extension of certain employment and other benefit programs HR 4213, Tax Extenders Act of 2009, amendment of the Internal Revenue Code to extend certain expiring provisions relevant to higher education institutions HR 1521, Cell Tax Fairness Act of 2009, advocacy on behalf of restricting jurisdictions from imposing new discriminatory cell phone taxes

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Universal Service (H.R. 3646) Privacy Net Nuetrality (H.R. 3458, S. 1836) Title I/ Title II distinction for Broadband Cell Tax Fairness (H.R. 1521) Wireless Competition Wireless data roaming Global Online Freedom Act (H.R. 2271) Internet Freedom Preservation Act (H.R. 3458)

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General tax issues; pension funding issues; corporate tax reform; Small Biz Tax Bill, H.R. 4484; S. 144/H.R. 690, Mobile Act; H.R. 1521, Cell Tax Fairness Act and Wireless Moratorium Bill; America's Healthy Future Act; tax extenders; net neutrality

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1521- Cell Tax Fairness Act of 2009; all sections

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1521- Cell Tax Fairness Act of 2009; all sections

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act, all issues pertaining to Title X, the Consumer Protection Bureau H.R. 6038, Financial Industry Transparency Act of 2010 H.R. 2221, Data Accountability and Trust Act H.R. 5777, BEST PRACTICES Act H.R. 3126, Consumer Financial Protection Agency Act of 2009 H.R. 2267, Internet Gambling Regulation, Consumer Protection and Enforcement Act H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2309, Consumer Credit and Debt Protection Act H.R. 3458, Internet Freedom Preservation Act of 2009 H.R. 3924, Real Stimulus Act of 2009 H.R. 4962 / S. 3155, International Cybercrime Reporting and Cooperation Act H.R. 6420 / S. 3987, Red Flag Program Clarification Act of 2010 H.R. 1076 / S. 436, Internet Stopping Adults Facilitating the Exploitation of Today's Youth (SAFETY) Act of 2009 H.R. 627 / S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 H.R. 690 / S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 S. 773, Cybersecurity Act of 2010 S. 1490, Personal Data Privacy and Security Act of 2009 S. 3579, Data Security Act of 2010 S. 3742, Data Security and Breach Notification Act of 2010 S. 1597, Internet Poker and Game of Skill Regulation, Consumer Protection, and Enforcement Act of 2009 S. 3386, Restore Online Shoppers Confidence Act S. 139, Data Breach Notification Act S. 43, Permanent Internet Tax Freedom Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 788, m-SPAM Act of 2009 S. 3480, Protecting Cyberspace as a National Asset Act of 2010 Potential legislation regarding offline and online privacy

Client expense: $36,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

H.R. 3924, Real Stimulus Act of 2009 H.R. 3458, Internet Freedom Preservation Act of 2009 H.R. 5257, Internet Investment, Innovation, and Competition Preservation Act H.R. 690, Modernize Our Bookkeeping In the Law for Employees Cell Phone Act of 2009 H.R. 5297, Small Business Jobs and Credit Act of 2010 H.R. 3101, Twenty-first Century Communications and Video Accessibility Act of 2009 H.R. 496, Trade Enforcement Act of 2009 H.R. 801, Fair Copyright in Research Works Act H.R. 1166, E-fencing Enforcement Act of 2009 H.R. 1173, Organized Retail Crime Act of 2009 H.R. 1076, Internet Stopping Adults Facilitating the Exploitation of Today's Youth (SAFETY) Act of 2009 H.R. 1521, Cell Tax Fairness Act of 2009 H.R. 2271, Global Online Freedom Act of 2009 H.R. 2221, Data Accountability Trust Act H.R. 2309, Consumer Credit and Debt Protection Act H.R. 2267, Internet Gambling Regulation, Consumer Protection, and Enforcement Act H.R. 4954, To amend title 35, United States Code, to provide recourse under the patent law for persons who suffer competitive injury as a result of false markings Proposed Net Neutrality Legislative Framework (draft released by Rep. Waxman)(bill number not yet assigned) S. 1836, Internet Freedom Act of 2009 S. 3624, Freedom of Consumer Choice Act S. 144, Modernize Our Bookkeeping In the Law for Employees Cell Phone Act of 2009 S. 515, Patent Reform Act of 2009 S. 470, Combatting Organized Retail Crime Act of 2009 S. 139, Data Breach Notification Act S. 43, Permanent Internet Tax Freedom Act of 2009 S. 1192, Mobile Wireless Tax Fairness Act of 2009 S. 788, m-SPAM Act of 2009 S. 773, Cybersecurity Act of 2009 S. 1490, Personal Data Privacy and Security Act of 2009 S. 1631, Customs Facilitation and Trade Enforcement Reauthorization Act S. 1597, Internet Poker and Game of Skill Regulation, Consumer Protection, and Enforcement Act of 2009 S. 3480, Protecting Cyberspace as a National Asset Act of 2010 S. 3386, Restore Online Shoppers' Confidence Act S. 3742, Data Security and Breach Notification Act of 2010 S. 3804, Combating Online Infringement and Counterfeits Act S. 3579, Data Security Act of of 2010 S. 299 / H.R. 628, a bill to establish a pilot program in certain United States district courts to encourage enhancement of expertise in patent cases among district judges S. 414 / H.R. 627, Credit Card Accountability Responsibility and Disclosure Act of 2009 S. 144 / H.R. 690, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 S. 3155 / H.R. 4962, International Cybercrime Reporting and Cooperation Act Various issues relating to the Federal Trade Commission's Notice of Proposed Rulemaking on Telemarketing Sales Rule and Debt Relief Amendments-R411001, FCC National Broadband Plan Proceeding, FCC Rulemaking on Preserving the Open Internet, FCC Notice of Inquiry on the Best Legal Framework for Broadband Internet Access, and activities of the Internet Corporation for Assigned Names and Numbers

Client expense: $36,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office

H.R. 1521: Cell Tax Fairness Act of 2009

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Wireless Tax Moratorium, H.R. 1521 "Cell Fairness Tax Act"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to Universal Service Fund Issues relating to Handset Exclusivity Issues relating to Data Roaming H.R. 3125 / S. 649, the Radio Spectrum Inventory Act H.R. 3010, the Spectrum Relocation Improvement Act of 2009 H.R. 4829/S. 3115, the Next Generation 9-1-1 Preservation Act of 2010 H.R. 5081, the Broadband for First Responders Act of 2010 S. 3872, the Cell Phone Bill Shock Act of 2010 H.R. 5907, the Next Generation Public Safety Device Act of 2010 S. 3731, the Next Generation Public Safety Device Act of 2010 H.R. 5828, the Universal Service Reform Act of 2010 H.R. 5947, the Voluntary Incentive Auctions Act of 2010 H.R. 1521, the Cell Tax Fairness Act of 2009 H.R. 3103, the Twenty-First Century Communications and Video Accessibility Act of 2009 S. 3304, the Twenty-First Century Communications and Video Accessibility Act of 2010 H.R. 5297, the Small Business Jobs and Credit Act of 2010 S. 3710, the Broadband Program Reauthorization Act of 2010 S. 3490, the Spectrum Relocation and Improvement Act of 2010 S. 3756, the Public Safety Spectrum and Wireless Innovation Act S. 3625, the First Responders Protection Act of 2010 H.R. 6530, To amend the Communications Act of 1934 to establish a position for a representative of Indian Tribes on the Joint Board overseeing the implementation of universal service, and for other purposes. Issues relating to the National Broadband Plan Issues relating to Spectrum Band Classes Issues relating to Broadband Funding Programs Issues relating to E911 Issues relating to Wireless Competition Issues relating to 700 MHz D Block Spectrum Issues relating to 700 MHz Paired Spectrum Interoperability Issues relating to a Public Safety Broadband Network Issues relating to FM Chip Mandates for Mobile Devices Issues relating to Broadband Regulation Issues relating to Federal Communications Commission Authority

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

Government targets: Agriculture, Dept of (USDA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1521/S.1192, the "Cell Tax Fiarness Act of 2009"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1258 - Truth in Caller ID Act H.R. 1110 - Preventing Harassment through Outbound Number Enforcement Act H.R. 1521 - Cell Tax Fairness Act of 2009 S. 144 - Modernize Our Bookkeeping in the Law for Employee's Cell Phone Act of 2009 S.773 - Cybersecurity Act of 2009 S.778 - A bill to establish, within the Executive Office of the President, the Office of National Cybersecurity Advisor S.2879 - A bill to direct the Federal Communications Commission to conduct a pilot program expanding the Lifeline Program to include broadband service, and for other purposes S.1192 - A bill to restrict any State or local jurisdiction from imposing a new discriminatory tax on mobile wireless communications services, providers, or property Issues related to the deployment of broadband wireless, wireline and IP technologies Issues related to the Digital Television transition Issues related to the Universal Service Fund S. 3490 - Spectrum Relocation Improvement Act of 2010 S. 3625 - The First Responders Protection Act of 2010 S. 3756 - The Public Safety Spectrum and Wireless Innovation Act

Client expense: Not reported · Firm income: $45,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE