Health Care Tax Deduction Act of 2009

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3501, HR 3502, HR 3962, HR 4872, H.R. 5853

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports. HR 3590, HR 4872 - Enacts the "Patient Protection and Affordable Care Act." NAIFA opposes certain provisions.

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $176,190 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $13,695

Government targets: Centers For Medicare and Medicaid Services (CMS), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3501, HR 3502, HR 3962, HR 4872, H.R. 5853

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $172,523 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports. HR 3590, HR 4872 - To enact the "Patient Protection and Affordable Care Act." NAIFA opposes certain provisions.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3962, HR 4872

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $14,520

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $175,137 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $12,701

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. HR 3590 - Provides health care for most americans, controls costs and enhances health care system quality. NAIFA remains concerned that this proposal will increase costs to families and businesses. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports. HR 3590, HR 4872 - To enact the "Patient Protection and Affordable Care Act." NAIFA opposes certain provisions.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590, HR 3962, HR 4872

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $25,403

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 198 - Healthcare Tax Deduction Act of 2009 H.R. 422 - R&E tax credit extension and Enhancement H.R. 2098 - CFC Look Through Extension S. 1203 - R& E tax credit extension and Enhancement Deferral Deferral for active-financing income- extension Tax Treaties - France, New Zealand, Malta

Client expense: $6,200,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

H.R. 198 - Healthcare Tax Deduction Act of 2009 H.R. 422 - R&E tax credit extension and Enhancement H.R. 2098 - CFC Look Through Extension S. 1203 - R& E tax credit extension and Enhancement Deferral Deferral for active-financing income- extension Tax Treaties - France, New Zealand, Malta

Client expense: $5,490,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

HR 1, American Recovery and Reinvestment Act of 2009 - general corporate tax issues HR 198, Healthcare Tax Deduction Act of 2009 - general corporate tax issues HR 422, R&D tax credit extension and Enhancement - R&D tax credit R&D tax credit extension and Enhancement (Senate) - R&D tax credit Deferral

Client expense: $5,860,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $115,362 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R. 198 - Healthcare Tax Deduction Act of 2009 H.R. 422 - R&E tax credit extension and Enhancement H.R. 2098 - CFC Look Through Extension S. 1203 - R& E tax credit extension and Enhancement Deferral Deferral for active-financing income- extension Tax Treaties - France, New Zealand, Malta

Client expense: $5,590,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $164,909 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

H.R. 198 - Healthcare Tax Deduction Act of 2009 H.R. 422 - R&E tax credit extension and Enhancement H.R. 2098 - CFC Look Through Extension S. 1203 - R& E tax credit extension and Enhancement Deferral Deferral for active-financing income- extension Tax Treaties - France, New Zealand, Malta

Client expense: $5,590,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. HR 3590 - Provides health care for most americans, controls costs and enhances health care system quality. NAIFA remains concerned that this proposal will increase costs to families and businesses. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Care Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200, HR 3590

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $26,618

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $115,362 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R. 198 - Healthcare Tax Deduction Act of 2009 H.R. 422 - R&E tax credit extension and Enhancement H.R. 2098 - CFC Look Through Extension S. 1203 - R& E tax credit extension and Enhancement Deferral Deferral for active-financing income- extension Tax Treaties - France, New Zealand, Malta

Client expense: $5,420,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

HR 1, American Recovery and Reinvestment Act of 2009 - general corporate tax issues HR 198, Healthcare Tax Deduction Act of 2009 - general corporate tax issues HR 422, R&D tax credit extension and Enhancement - R&D tax credit R&D tax credit extension and Enhancement (Senate) - R&D tax credit Deferral

Client expense: $5,340,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S. 703 - Provides health care for all americans, controls costs and enhances health care system quality. NAIFA opposes. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Cre Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $18,893

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

HR 1, American Recovery and Reinvestment Act of 2009 - general corporate tax issues HR 198, Healthcare Tax Deduction Act of 2009 - general corporate tax issues HR 422, R&D tax credit extension and Enhancement - R&D tax credit R&D tax credit extension and Enhancement (Senate) - R&D tax credit Deferral

Client expense: $5,340,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897, HR 3200

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1 - American Recovery and Reinvestment Act of 2009 H.R. 198 - Healthcare Tax Deduction Act of 2009 H.R. 422 - R&E tax credit extension and Enhancement H.R. 2098 - CFC Look Through Extension S. 1203 - R& E tax credit extension and Enhancement Deferral Repatriation

Client expense: $5,580,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S. 703 - Provides health care for all americans, controls costs and enhances health care system quality. NAIFA opposes. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. HR 2096 & S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. S. 1177 - Confidence in Long Term Cre Insurance Act would instruct the Health and Human Services Department to ask the NAIC to collect data and also create a website called "LTC Insurance Compare" to help consumers research long term care insurance. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $132,507 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $14,675

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: Not reported · Firm income: $13,150

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

Health Insurance reform and Long Term Care issues HR 1, S. 1, S. 725, S. 703, S. 623, S. 207, S. 179, S. 82, S. 45, HR 1558, HR 1495, HR 1470, HR 1468, HR 1413, HR 1279, HR 1092, HR 676, HR 563, HR 542, HR 198, HR 194, HR 109, HR 15, HR 2, S. 702, S. 94, HR 1891, HR 897

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

H.R. 99 - the Fair and Simple Tax Act of 2009 H.R. 198 - Health Care Tax deduction Act of 2009 H.R. 205 - the Death Tax Repeal Act H.R. 85 - Marriage Tax Penalty Permanent Elimination Act of 2009 H.R. 199 - Simple Savings Tax Relief Act of 2009 H.R. 379 - State and Local Sales Tax Deduction Expansion Act of 2009 H.R. 498 - Capital Gains and Estate Tax Relief Act of 2009 H.R. 544 - Flexible Health Savings Act of 2009 H.R. 897 - Long-Term Care and Retirement Security Act of 2009 H.R. 1560 - Permanent Internet Tax Freedom Act of 2009 H.R. 1960 - Permanent Death Tax Repeal Act of 2009

Client expense: $108,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, U.S. Trade Representative (USTR)

HR 1, American Recovery and Reinvestment Act of 2009 - general corporate tax issues HR 198, Healthcare Tax Deduction Act of 2009 - general corporate tax issues HR 422, R&D tax credit extension and Enhancement - R&D tax credit R&D tax credit extension and Enhancement (Senate) - R&D tax credit Deferral

Client expense: $6,140,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, Veterans Affairs, Dept of (VA)

HR 525 & S 406 - Association Health Plans. NAIFA opposes exempting AHP's from state benefit, regulatory oversight and solvency laws. S. 1995 allows AHP's to offer only issued plans that are subject to state solvency standards. Some regulatory oversight and an "average" of state mandated coverages. S. 725, HR 1470 - would amend IRC of 1986 to allow self emloyed individuals to deduct health insurance costs in computing self-employment taxes. NAIFA supports. S. 703 - Provides health care for all americans, controls costs and enhances health care system quality. NAIFA opposes. HR 1558, S. 623, HR 1092 - Amends title I of ERISA, title XXVII of the Public Service Act & IRC of 1986 to prohibit preexisting condition exclusions in group health plans and in health coverage in the group and individual markets. NAIFA opposes. S 207 - Amend the IRC of 1986 to allow deduction for health insurance premiums. NAIFA supports. HR 176 & HR 1177 - would allow unused flexible spending arrangement funds to be carried over to the next year. NAIFA & AHIA favors this option. HR 27 - An "Above the line" deduction for "higher deductible" health plans coupled with HSA's. NAIFA supports. S.4 the Health American Act. NAIFA supports many provisions but concerned over the bills support for AHPs. HR 37, S. 978, HR 1872, HR 2063, HR 3873 creates Health Savings Accounts. NAIFA supports. HR 3511, S. 1569. NAIFA supports allowing states to establish LTC partnerships. HR 6331 - Would cut funding for Medicare Advantage - NAIFA opposes. S. 702 - The Long-Term Care Affordability and Security Act of 2009 expands the authority under IRC Sectioin 125 that allows individuals to pay for certain benefits offered through cafeteria plans and/or flexible spending arrangement s with pre-tax dollars. AHIA & NAIFA support. HR 897 - Allows for Long Term Care insurance to be offered through cafeteria plans and/or FSA's as well as creates an above the line deduction for LTC premiums and provides a tax credit for caregivers. NAIFA & AHIA support. S. 93 - A bill to provide quality affordable health insurance for small employers and individuals. S.82 - A bill to amend title XXI of the Social Security Act to reauthorize the State Children's Health Insurance Program, to limit income eligibility expansions under that program until the lowest income eligible individuals are enrolled, and for other purposes. NAIFA supports. S. 45 - A bill to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system. NAIFA supports. HR 1468 - To provide health care liability reform, and for other purposes. NAIFA supports. HR 1413 - To amend the Internal Revenue Code of 1986 to allow certain public employees a deductioin for distributions from governmental plans for health and long-term care insurance,and for other purposes. NAIFA supports. HR 1279 - To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits. NAIFA supports. HR 563 - To amend title XXI of the Social Security Act to require States to provide priority under the State Children's Health Insurance Program (SCHIP) to children in families with gross income below 200 percent of the Federal poverty level. NAIFA supports. HR 542 - To amend titles XIX and XXI of the Social Security Act to permit States to rely on findings from an express plan agency to conduct simplified eligibility determinations under Medicaid and the State Children's Health Insurance Program. NAIFA supports. HR 198 - To amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid for health insurance and prescription drug costs of individuals. NAIFA supports. HR 194 - To amend the Social Security Act to guarantee comprehensive health care coverage for all children born after 2009, and for other purposes. NAIFA opposes. HR 109 - To provide for the offering of Health Benefit Plans to individuals, to increase funding for State high risk health insurance pools, and to promote best practice protocols for State high risk pools. NAIFA supports. HR 15 - To provide a program of national health insurance, and for other purposes. NAIFA opposes. HR 2 - To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes. NAIFA opposes. S 94 - A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums. NAIFA supports. HR 1891 - To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insruance premiums. NAIFA supports. HR 897 - To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. NAIFA supports.