Home Office Deduction Simplification Act

Tax reform and simplification. Support standard home office deduction option-Home Office Deduction Simplification Act(H.R. 3615/S.1754). Support a business deduction for health insurance costs benefitting sole -proprietors-Equity for Our Nation's Self-Employed Act(H.R.1470/S. 725).Independent contractor classification issues-opposing the Taxpayer Responsibility, Accountability,and Consistency Act(H.R. 3408/S. 2882).Tax gap proposals and issues-Small Business Paperwork Mandate Elimination Act(H.R. 5141). Small business tax extenders-Small Business Jobs Act(H.R. 5297) and American Jobs and Closing Tax Loopholes Act(H.R. 4213).

Client expense: $231,813 · Firm income: Not reported

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

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 627The Credit CARD Act of 2009 Bill would amend the Truth in Lending Act to establish fair and transparent practices relating to the extension of credit under an open end consumer credit plan. NSBA supported. H.R. 933 Family-Friendly Workplace Act of 2009 To amend the Fair Labor Standards Act of 1938 to provide compensatory time for employees in the private sector. NSBA supported. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 2151 Fair Pay Act To amend the Fair Labor Standards Act of 1938 to prohibit discrimination in the payment of wages on account of sex, race, or national origin, and for other purposes. NSBA is monitoring this legislation. H.R. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2460 Healthy Families Act Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least one hour of paid sick time for every 30 hours worked. NSBA opposed. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3032 The Climate Change Center and Clearinghouse Act of 2009 Bill would establish within the SBA an Office of Environment, Energy, and Climate Change and a Climate Change Center and Clearinghouse to provide support and information on climate change to small businesses. NSBA supported. H.R. 3380 - Promoting Lending to America's Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3721 Protecting Older Workers Against Discrimination Act The bill amends the Age Discrimination in Employment Act of 1967 to clarify the appropriate standard of proof. NSBA is monitoring. H.R. 3905 The Estate Tax Relief Act of 2009 Bill increases the estate tax exemption level to $5 million, and reduces the rate to 35 percent, both phased-in over ten years. NSBA supported. H.R. 4067 The Business Checking Fairness Act Bill would authorize interest-bearing transaction accounts at depository institutions. NSBA supported. H.R. 4213 Tax Extenders Act of 2009 The bill would extend the research and development tax credit, the deduction for state sales and real property taxes, an exception for Subpart F active financing income, and the deduction allowed for teachers who purchase their own classroom supplies. NSBA supported. H.R. 4302 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. H.R. 4321 Comprehensive Immigration Reform ASAP Act of 2009 A bill to provide for comprehensive immigration reform by providing a path the citizenship for non-documented individuals through the establishment of a set of criteria. In addition, the bill addresses border security and employee legality. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses. H.R.4549 the Small Business Innovation to Job Creation Act of 2010 Bill would authorize the Administrator of the Small Business Administration to make grants to small business concerns to assist the commercialization of research developed with funds received under the second phase of the Small Business Innovation Research Program. NSBA supported. H.R. 4855 Work-Life Balance Awards Act of 2010 To establish the Work-Life Balance Award for employers that have developed and implemented work-life balance policies. NSBA is monitoring this legislation. H.R. 5107 - Employee Misclassification Prevention Act of 2010 To amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees, and for other purposes. NSBA opposed. H.R. 5141 - Small Business Paperwork Mandate Elimination Act Repeals section 9006 of the Patient Protection and Affordable Care Act (PPACA) that requires any business that purchases more than $600 of goods or services from another business to submit a 1099 form to the Internal Revenue Service (IRS). NSBA supported. H.R. 5297 The Small Business Jobs Act of 2010 Bill would create a Small Business Lending Fund Program amend the Internal Revenue Code of 1986 to provide tax incentives for small business job creation. NSBA supported. H.R. 5486 Small Business Jobs Tax Relief Act of 2010 Bill amends the Internal Revenue Code of 1986 to provide tax incentives for small business job creation. NSBA supported. S. 182 Paycheck Fairness Act To amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages on the basis of sex, and for other purposes. NSBA is monitoring this legislation. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 296 Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax on the use or consumption in the United States of taxable property or services. It sets the sales tax rate at 23 percent in 2011, with adjustments to the rate in subsequent years. NSBA supported. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. S. 904 Fair Pay Act To amend the Fair Labor Standards Act of 1938 to prohibit discrimination in the payment of wages on account of sex, race, or national origin, and for other purposes. NSBA is monitoring this legislation. S. 988 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA has not taken a position on the legislation. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 1152 Healthy Families Act Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least one hour of paid sick time for every 30 hours worked. NSBA opposed. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1617 The Investments for Manufacturing Progress and Clean Technology (IMPACT) Act Bill would require the Secretary of Commerce to establish a program for the award of grants to states to establish revolving loan funds for small and medium-sized manufacturers to improve energy efficiency and produce clean energy technology. NSBA supported. S. 1754 - Home Office Deduction Simplification Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. S. 1756 Protecting Older Workers Against Discrimination Act To amend the Age Discrimination in Employment Act of 1967 to clarify the appropriate standard of proof. NSBA is monitoring. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. S. 2784 Carper-Voinovich Estate Tax Proposal Bill would freeze the estate tax at the 2009 levelsany estate above $7 million per couple or $3.5 million per individual would be taxed at a 45 percent rate. NSBA supports permanent reform of the estate tax. S. 2869 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. S. 2919 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010 A comprehensive tax reform legislation with provisions consolidating tax brackets for individuals and businesses while at the same time lowering federal tax obligations, in part through a single, flat 24 percent corporate rate. NSBA supported. S. 3024 Job Impact Analysis Act of 2010 Bill to ensure that the creation of jobs by small businesses is considered during the Federal legislative and rulemaking process. NSBA supported. S. 3089 Small Business Patent Data Collection Act of 2010 Bill would require a study and report by the Office of Advocacy of the Small Business Administration regarding the effects of proposed changes in patent law. NSBA opposed. S. 3254 Employee Misclassification Prevention Act of 2010 To amend the Fair Labor Standards Act of 1938 to require persons to keep records of non-employees who perform labor or services for remuneration and to provide a special penalty for persons who misclassify employees as non-employees, and for other purposes. NSBA opposed. S.3533 Responsible Estate Tax Act The bill will permanently fix the estate tax by combining the 2009 exemption levels with progressive rates for larger estates, including a new billionaires surtax. NSBA supports permanent reform of the estate tax. S. 3578 - Small Business Paperwork Mandate Elimination Act Repeals section 9006 of the Patient Protection and Affordable Care Act (PPACA) that requires any business that purchases more than $600 of goods or services from another business to submit a 1099 form to the Internal Revenue Service (IRS). NSBA supported. S. 4757 Health Insurance Rate Authority Act of 2010 To provide for the establishment of a Health Insurance Rate Authority to establish limits on premium rating, and for other purposes. NSBA is monitoring this legislation. Issue: Comprehensive Immigration Reform A general outline for comprehensive immigration reform was been discussed in the Senate. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses. Agency Comments on Patient Protection and Affordable Care Act Jointly filed comments were sent to Department of Health and Human Resources Secretary Kathleen Sebelius, Department of Labor Secretary Hilda Solis, Department of Treasury Secretary Timothy Geithner. Substantial health plan design changes (e.g., no annual/lifetime limits, bans on cost-sharing of preventative services) have September 2010 effective dates. NSBA requested at least six months to comply with regulations once they are implemented, and a good-faith standard for measuring compliance.

Tax reform and simplification. Support standard home office deduction option-Home Office Deduction Simplification Act(H.R. 3615/S.1754). Support a business deduction for health insurance costs benefitting sole -proprietors-Equity for Our Nation's Self-Employed Act(H.R.1470/S. 725).Independent contractor classification issues-opposing the Taxpayer Responsibility, Accountability,and Consistency Act(H.R. 3408/S. 2882).Tax gap proposals and issues-Small Business Paperwork Mandate Elimination Act(H.R. 5141). Small business tax extenders-Small Business Jobs Act(H.R. 5297) and American Jobs and Closing Tax Loopholes Act(H.R. 4213).

Client expense: $228,583 · Firm income: Not reported

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

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 933 Family-Friendly Workplace Act of 2009 To amend the Fair Labor Standards Act of 1938 to provide compensatory time for employees in the private sector. NSBA supported. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 2151 Fair Pay Act To amend the Fair Labor Standards Act of 1938 to prohibit discrimination in the payment of wages on account of sex, race, or national origin, and for other purposes. NSBA is monitoring this legislation. H.R. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2460 Healthy Families Act Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least one hour of paid sick time for every 30 hours worked. NSBA opposed. H.R. 2847 Hiring Incentives to Restore Employment (HIRE) Act Legislation that includes $17.6 billion in tax cuts aimed at encouraging businesses to hire new workers. NSBA supported. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3590 Patient Protection and Affordable Care Act Comprehensive health care reform legislation. NSBA opposed. H.R. 3615 - Home Office Tax Deduction Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3905 The Estate Tax Relief Act of 2009 Bill increases the estate tax exemption level to $5 million, and reduces the rate to 35 percent, both phased-in over ten years. NSBA supported. H.R. 3991 Emergency Influenza Containment Act To ensure that American workers are able to follow, without financial harm, the recommendations of their employer and public health authorities to stay home when they have symptoms of a contagious disease that may put co-workers, customers, or the public at risk. NSBA opposed. H.R. 4067 The Business Checking Fairness Act Bill would authorize interest-bearing transaction accounts at depository institutions. NSBA supported. H.R. 4154 The Permanent Estate Tax Relief for Families, Farmers and Small Businesses Bill of 2009 Bill permanently extends the top federal estate tax rate of 45 percent with a $3.5 million exclusion. NSBA supports permanent reform of the estate tax. H.R. 4213 Tax Extenders Act of 2009 The bill would extend the research and development tax credit, the deduction for state sales and real property taxes, an exception for Subpart F active financing income, and the deduction allowed for teachers who purchase their own classroom supplies. NSBA supported. H.R. 4302 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. H.R. 4321 Comprehensive Immigration Reform ASAP Act of 2009 A bill to provide for comprehensive immigration reform by providing a path the citizenship for non-documented individuals through the establishment of a set of criteria. In addition, the bill addresses border security and employee legality. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses. H.R.4549 the Small Business Innovation to Job Creation Act of 2010 Bill would authorize the Administrator of the Small Business Administration to make grants to small business concerns to assist the commercialization of research developed with funds received under the second phase of the Small Business Innovation Research Program. NSBA supported. H.R. 4855 - Work-Life Balance Awards Act of 2010 To establish the Work-Life Balance Award for employers that have developed and implemented work-life balance policies. NSBA is monitoring this legislation. H.R. 4872 Health Care and Education Reconciliation Act of 2010 Reconciliation language amending H.R. 3590. NSBA opposed. H.R. 4849 Small Business and Infrastructure Jobs Tax Act of 2010 The bill includes a 100 percent exclusion of capital gains taxes for small businesses; an extension of Build America Bonds; and a provision allowing the new markets tax credit to be claimed against the alternative minimum tax. NSBA supported. S. 182 Paycheck Fairness Act To amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages on the basis of sex, and for other purposes. NSBA is monitoring this legislation. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. S. 904 Fair Pay Act To amend the Fair Labor Standards Act of 1938 to prohibit discrimination in the payment of wages on account of sex, race, or national origin, and for other purposes. NSBA is monitoring this legislation. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 988 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA is monitoring this legislation. S. 1152 Healthy Families Act Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least one hour of paid sick time for every 30 hours worked. NSBA opposed. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1617 The Investments for Manufacturing Progress and Clean Technology (IMPACT) Act Bill would require the Secretary of Commerce to establish a program for the award of grants to states to establish revolving loan funds for small and medium-sized manufacturers to improve energy efficiency and produce clean energy technology. NSBA supported. S. 1754 - Home Office Deduction Simplification Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. S. 2784 Carper-Voinovich Estate Tax Proposal Bill would freeze the estate tax at the 2009 levelsany estate above $7 million per couple or $3.5 million per individual would be taxed at a 45 percent rate. NSBA supports permanent reform of the estate tax. S. 2869 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. S. 2919 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. S. 3018 Bipartisan Tax Fairness and Simplification Act of 2010 A comprehensive tax reform legislation with provisions consolidating tax brackets for individuals and businesses while at the same time lowering federal tax obligations, in part through a single, flat 24 percent corporate rate. NSBA supported. S. 3024 Job Impact Analysis Act of 2010 Bill to ensure that the creation of jobs by small businesses is considered during the Federal legislative and rulemaking process. NSBA supported. S. 3089 Small Business Patent Data Collection Act of 2010 Bill would require a study and report by the Office of Advocacy of the Small Business Administration regarding the effects of proposed changes in patent law. NSBA opposed. S. 4757 Health Insurance Rate Authority Act of 2010 To provide for the establishment of a Health Insurance Rate Authority to establish limits on premium rating, and for other purposes. NSBA is monitoring this legislation. Issue: Comprehensive Immigration Reform A general outline for comprehensive immigration reform was been discussed in the Senate. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses.

Small Business Administration programs and funding. Access to capital and credit. Support of Home Office Deduction Simplification Act(H.R.3615/S.1754).Expanding Entrepreneurship Act of 2009(H.R.1842).Compliance burden reduction-Plain Language Act or 2009(H.R.946).Enhancing Small Business Innovation and Research Act(H.R.2965).Technology Development and Outreach Act(H.R.2747).SBIR and STIR Enhancement Act(H.R.2772).Investing in Tomorrow's Technology Act(H.R.2767).Bank On Our Communities Act(S.1822)Supporting small business counseling centers by the Small Business Community Partner Relief Act of 2010(S.3165).Advocacy for small business interests affected by the Consumer Financial Protection Agency Act of 2009(H.R.3126).

Client expense: $255,000 · Firm income: Not reported

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

Tax reform and simplification.Support standard home office deduction option-Home Office Deduction Simplification Act of 2009(H.R.3615/S.1754).Support sole proprietor FICA tax deduction-Equity for Our Nation's Self-Employed Act(H.R.1470/S.725).Independent Contractor classification issues.Tax gap proposals and issues.COBRA relief reimbursementissues for businesses affected by provisions of the American Recovery and Reinvestment Act of 2009.Net operating loss issues-Business Jump Start Act(S.1402).

Client expense: $255,000 · Firm income: Not reported

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

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3905 The Estate Tax Relief Act of 2009 Bill increases the estate tax exemption level to $5 million, and reduces the rate to 35 percent, both phased-in over ten years. NSBA supported. H.R. 3952 - Helping Small Businesses Grow and Prosper Act of 2009 Bill would amend the Internal Revenue Code of 1986 increase the amount allowable as a deduction for meals and entertainment expenses of small businesses. NSBA supported. H.R. 3962 Affordable Health Choice for America Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate and tax on the wealthy provisions. H.R. 3991 Emergency Influenza Containment Act To ensure that American workers are able to follow, without financial harm, the recommendations of their employer and public health authorities to stay home when they have symptoms of a contagious disease that may put co-workers, customers, or the public at risk. NSBA opposed. H.R. 4067 The Business Checking Fairness Act Bill would authorize interest-bearing transaction accounts at depository institutions. NSBA supported. H.R. 4154 The Permanent Estate Tax Relief for Families, Farmers and Small Businesses Bill of 2009 Bill permanently extends the top federal estate tax rate of 45 percent with a $3.5 million exclusion. NSBA supports permanent reform of the estate tax. H.R. 4213 Tax Extenders Act of 2009 The bill would extend the research and development tax credit, the deduction for state sales and real property taxes, an exception for Subpart F active financing income, and the deduction allowed for teachers who purchase their own classroom supplies. NSBA supported. H.R. 4302 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. H.R. 4321 Comprehensive Immigration Reform ASAP Act of 2009 A bill to provide for comprehensive immigration reform by providing a path the citizenship for non-documented individuals through the establishment of a set of criteria. In addition, the bill addresses border security and employee legality. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA has not taken a position on the legislation. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1617 The Investments for Manufacturing Progress and Clean Technology (IMPACT) Act Bill would require the Secretary of Commerce to establish a program for the award of grants to states to establish revolving loan funds for small and medium-sized manufacturers to improve energy efficiency and produce clean energy technology. NSBA supported. S. 1679 Affordable Health Choices Act Bill would provide for comprehensive health care reform. NSBA has opposed provisions in the bill that provide for employer mandates and a public health insurance options, while supported the addition of provisions that provide for greater tax credits for small businesses and more aggressive cost-containment provisions. NSBA maintains reservations and has not taken a position on the legislation. S. 1754 - Home Office Deduction Simplification Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. S. 1796 Americas Healthy Future Act of 2009 Bill would provide for comprehensive health care reform. NSBA has expressed concerns with several provisions, including the excise tax on high-cost insurance, the unintended consequences resulting from the threshold established in the free-rider provisions for employers, and others. In addition, NSBA has supported several provisions that aim to reduce the cost of health care while advocated for additional efforts to reduce the long-term cost of health care. NSBA maintains reservations and has not taken a position on the legislation. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. S. 2784 Carper-Voinovich Estate Tax Proposal Bill would freeze the estate tax at the 2009 levelsany estate above $7 million per couple or $3.5 million per individual would be taxed at a 45 percent rate. NSBA supports permanent reform of the estate tax. S. 2869 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. S. 2919 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. H.R. 3590 Patient Protection and Affordable Care Act Senate passed legislation representing the melding of Senate HELP and Senate Finance Committee legislation providing comprehensive health care reform. NSBA withheld final judgment of the legislation but has expressed concerns and support for various provisions. Issue: H1N1 Paid Sick Leave Similar to H.R. 3991, the Senate held hearings and NSBA provided comments on potential Senate language. NSBA opposed any language resembling H.R. 3991.

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3905 The Estate Tax Relief Act of 2009 Bill increases the estate tax exemption level to $5 million, and reduces the rate to 35 percent, both phased-in over ten years. NSBA supported. H.R. 3952 - Helping Small Businesses Grow and Prosper Act of 2009 Bill would amend the Internal Revenue Code of 1986 increase the amount allowable as a deduction for meals and entertainment expenses of small businesses. NSBA supported. H.R. 3962 Affordable Health Choice for America Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate and tax on the wealthy provisions. H.R. 3991 Emergency Influenza Containment Act To ensure that American workers are able to follow, without financial harm, the recommendations of their employer and public health authorities to stay home when they have symptoms of a contagious disease that may put co-workers, customers, or the public at risk. NSBA opposed. H.R. 4067 The Business Checking Fairness Act Bill would authorize interest-bearing transaction accounts at depository institutions. NSBA supported. H.R. 4154 The Permanent Estate Tax Relief for Families, Farmers and Small Businesses Bill of 2009 Bill permanently extends the top federal estate tax rate of 45 percent with a $3.5 million exclusion. NSBA supports permanent reform of the estate tax. H.R. 4213 Tax Extenders Act of 2009 The bill would extend the research and development tax credit, the deduction for state sales and real property taxes, an exception for Subpart F active financing income, and the deduction allowed for teachers who purchase their own classroom supplies. NSBA supported. H.R. 4302 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. H.R. 4321 Comprehensive Immigration Reform ASAP Act of 2009 A bill to provide for comprehensive immigration reform by providing a path the citizenship for non-documented individuals through the establishment of a set of criteria. In addition, the bill addresses border security and employee legality. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA has not taken a position on the legislation. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1617 The Investments for Manufacturing Progress and Clean Technology (IMPACT) Act Bill would require the Secretary of Commerce to establish a program for the award of grants to states to establish revolving loan funds for small and medium-sized manufacturers to improve energy efficiency and produce clean energy technology. NSBA supported. S. 1679 Affordable Health Choices Act Bill would provide for comprehensive health care reform. NSBA has opposed provisions in the bill that provide for employer mandates and a public health insurance options, while supported the addition of provisions that provide for greater tax credits for small businesses and more aggressive cost-containment provisions. NSBA maintains reservations and has not taken a position on the legislation. S. 1754 - Home Office Deduction Simplification Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. S. 1796 Americas Healthy Future Act of 2009 Bill would provide for comprehensive health care reform. NSBA has expressed concerns with several provisions, including the excise tax on high-cost insurance, the unintended consequences resulting from the threshold established in the free-rider provisions for employers, and others. In addition, NSBA has supported several provisions that aim to reduce the cost of health care while advocated for additional efforts to reduce the long-term cost of health care. NSBA maintains reservations and has not taken a position on the legislation. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. S. 2784 Carper-Voinovich Estate Tax Proposal Bill would freeze the estate tax at the 2009 levelsany estate above $7 million per couple or $3.5 million per individual would be taxed at a 45 percent rate. NSBA supports permanent reform of the estate tax. S. 2869 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. S. 2919 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. H.R. 3590 Patient Protection and Affordable Care Act Senate passed legislation representing the melding of Senate HELP and Senate Finance Committee legislation providing comprehensive health care reform. NSBA withheld final judgment of the legislation but has expressed concerns and support for various provisions. Issue: H1N1 Paid Sick Leave Similar to H.R. 3991, the Senate held hearings and NSBA provided comments on potential Senate language. NSBA opposed any language resembling H.R. 3991.

Small Business Administration programs and funding.Access to capital and credit.Support of Home Office Deduction Simplification Act(H.R.3615/S.1754).Expanding Entrepreneurship Act of 2009(H.R.1842).Compliance burden reduction-Plain Language Act of 2009(H.R.946).Enhancing Small Business Innovation and Research Act(H.R.2965).Technology Development and Outreach Act(H.R.2747).SBIR and STTR Enhancement Act(H.R.2772).Investing In Tomorrow's Technology Act(H.R.2767).Bank On Our Communities Act(S.1822).

Client expense: $230,902 · Firm income: Not reported

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

Tax reform and simplification.Support standard home office deduction option-Home Office Deduction Simplification Act of 2009(H.R.3615/S.1754).Support sole proprietor FICA tax deduction-Equity for Our Nation's self-Employed Act(H.R.1470/S.725).Independent Contractor classification issues.Tax gap proposals and issues.COBRA relief reimbursement issues for businesses affected by provisions of the American Recovery and Reinvestment Act of 2009.Net operating loss carryback(Small Business Jump Start Act(S.1402).

Client expense: $230,902 · Firm income: Not reported

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

H.R. 436/3905/4154 Estate Tax, H.R. 275/S.292 Three Percent Witholding, Expiring Tax Provisions, H.R.4213 Tax Extenders Act of 2009, H.R. 3408/S.2882 Taxpayer Responsibility Accountability and Consistency Act of 2009, H.R. 3615 Home Office Tax Deduction Simplification Act of 2009, H.R. 4306 Permanent Extension of Treatement of Qualified Improvements Property as 15 Year Property for Purposes of Depreciation Deduction.

Client expense: $752,118 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA)

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 859 - Small Business CHOICE Act of 2009 To encourage the development of small business cooperatives for healthcare options to improve coverage for employees (CHOICE) including through a small business CHOICE tax credit. NSBA supports elements of this legislation to the extent it addresses rising health care cost and insurance availability for small business owners. However, NSBA maintains reservations about the use of cooperatives to achieve this. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 2360 Small Business Health Options Program Act A bill to amend the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. H.R. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2920 - Statutory Pay-As-You-Go Act of 2009 Bill would reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration. NSBA supported certain provisions of the legislation. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3170 Fiscal Year 2010 Financial Services Appropriations Bill Bill contains $24.2 billion in total spending, with funding to the Treasury Department, the Executive Office of the President, the Judiciary, and the District of Columbia, and several other related agencies, including funds for combating tax evasion and improving services to taxpayers through Internal Revenue Services funding. NSBA supported funding for taxpayer assistance and education. H.R. 3200 Americas Affordable Health Choices Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate provisions. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3952 - Helping Small Businesses Grow and Prosper Act of 2009 Bill would amend the Internal Revenue Code of 1986 increase the amount allowable as a deduction for meals and entertainment expenses of small businesses. NSBA supported. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. S. 979 Small Business Health Options Program Act A bill to amend the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA supported. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1679 Affordable Health Choices Act Bill would provide for comprehensive health care reform. NSBA has opposed provisions in the bill that provide for employer mandates and a public health insurance options, while supported the addition of provisions that provide for greater tax credits for small businesses and more aggressive cost-containment provisions. NSBA maintains reservations and has not supported or opposed the legislation. S. 1754 - Home Office Deduction Simplification Act of 2009 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. S. 1796 Americas Healthy Future Act of 2009 Bill would provide for comprehensive health care reform. NSBA has expressed concerns with several provisions, including the excise tax on high-cost insurance, the unintended consequences resulting from the threshold established in the free-rider provisions for employers, and others. In addition, NSBA has supported several provisions that aim to reduce the cost of health care while advocated for additional efforts to reduce the long-term cost of health care. NSBA maintains reservations and has not supported or opposed the legislation. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. Issue: Comprehensive Immigration Reform A virtual proposal for comprehensive immigration reform was been discussed in the House and Senate. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses.

H.R. 1298, the Pharmaceutical Market Access and Drug Safety Act of 2009-supported H.R. 1470, the Equity for Our Nation's Self-Employed Act of 2009-supported H.R.1552, the Small Business Formation and Job Creation Act-supported H.R. 1836, the RELIEF Act-supported H.R. 2749, the Food Safety and Enhancement Act of 2009-opposed H.R. 2900, a bill that would fully repeal the Davis-Bacon Act- supported H.R. 3126 - Consumer Financial Protection Agency Act of 2009 H.R. 3178, the Small Business Growth Act of 2009-supported H.R. 3200, America's Affordable Health Choices Act of 2009-opposed H.R. 3408 Taxpayer Responsibility, Accountability and Consistency Act of 2009 H.R. 3463 Death Tax Repeal Permanency Act of 2009 support H.R. 3548 Unemployment Compensation Extension Act of 2009 oppose H.R. 3615, the Home Office Deduction Simplification Act-supported H.R. 3663, a bill to extend Centers for Medicare and Medicaid Services accreditation requirements as Medicare suppliers of durable medical equipment-support Senate Finance Committee Version of Americas Healthy Future Act of 2009 S. 1304, the Automobile Dealer Economic Rights Restoration Act of 2009- supported S. 1402 Small Business Jump Start Act - support S. 1733 Clean Energy Jobs and American Power Act SA 2530 to prohibit the Environmental Protection Agency from using federal funds to regulate stationary sources of carbon dioxide- supported Confirmation of Mr. Winslow Sargeant to be the Chief Counsel to the SBA Office of Advocacy (IRS) Notice 2009-46, substantiating business use of employer-provided cell phones.

Client expense: $720,874 · Firm income: Not reported

Tax reform and simplification.Support standard home office deduction option-Home Office Deduction Simplification Act of 2009(H.R.3615/S.1754).Support sole proprietor FICA tax deduction-Equity for Our Nation's Self-Employed Act(H.R.1470/S.725).Independent Contractor classification issues.Tax gap proposals and issues. COBRA relief reimbursement issues for businesses affected by provisions of the American Recovery and Reinvestment Act of 2009.Net operating loss carryback issues. Small Business Jump Start Act(S.1402).

Client expense: $230,000 · Firm income: Not reported

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

Small Business Administration programs and funding.Access to capital and credit.Support of Home Office Deduction Simplification Act(H.R.3615/S.1754).Expanding Entrepreneurship Act of 2009(H.R.1842)Compliance burden reduction-Plain Language Act of 2009(H.R.946).Enhancing Small Business Innovation and Research Act(H.R.2965)Technology Development and Outreach Act(H.R.2747).SBIR and STTR Enhancement Act(H.R.2772).Investing In Tomorrow's Technology Act(H.R.2767).

Client expense: $230,000 · Firm income: Not reported

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

H.R. 436 Estate Tax, H.R.3615 Home Office Deduction Simplification Act of 2009, H.R. 275/S.292 Three Percent Witholding, H.R. 3408 Taxpayer Responsibility, Accountability and Consistency Act of 2009, Expiring Tax Provisions, Reform Lookback Repeal and Completed Contract Method (CCM) of the 1986 Tax Act

Client expense: $500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE