CLASS Act of 2009

HR 386 College Learning Access Simplicity and Savings (CLASS) Act : A bill to amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives(Tax incentives for higher education). HR 690 and S 144: A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F(ALL). HR 275 and S 292: A bill to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities(ALL). HR 1250 and S 864: A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes(ALL.) HR 4213 - American Jobs and Closing Tax Loopholes Act of 2010 : A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes (IRA Rollover extension and Build America Bonds). HR 106- American Opportunity Tax Credit Act of 2009: A bill to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit for higher education expenses. S2851:A bill to make permanent certain education tax incentives, to modify rules relating to college savings plans, and for other purposes. HR 5078: Higher Education Affordability and Equity Act of 2010: A bill to amend the Internal Revenue Code of 1986 to expand incentives for education. HR 5600: Employee Educational Assistance Act of 2010: A bill to make permanent the exclusion from gross income for employer-provided educational assistance.

Client expense: $70,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 414 by DODD (D-CT) Credit Card Accountability and Responsibility Disclosure Act of 2009 S. 2851 by GRASSLEY (R-IA) to permanently extend and improve higher education expiring tax provisions S. 3217 by DODD (D-Ct) Restoring American Financial Stability Act of 2009 S. 3447 by AKAKA (D-HI) Post 9/11 Veterans Educational Assistance Improvement Act of 2010 S. 3590 by BAUCUS (D-MT) Senate health care reform legislation Senate Bill (unnumbered) by DODD (D-CT) Restoring American Financial Stability H.R. 386 by DOGGETT (D-TX) Education Tax Incentives Simplification Legislation H.R. 627 MALONEY (D-NY) Credit Card Act of 2009 H.R. 1250 by POMEROY (D-ND) IRA Rollover Act of 2009 H.R. 2136 by FUDGE (D-OH) Honorable Stephanie Tubbs Jones College Fire Prevention Act H.R. 3359 by SANCHEZ (Loretta) D-CA) U. S. & World Education Act H.R. 3590 by RANGEL (D-NY) The Patient Protection and Affordable Care Act H.R. 4065 by HOLT (D-NJ) To amend the ESEA to establish a partnership program in foreign languages H.R. 4173 by FRANK (D-MA) Wall Street Reform and Consumer Protection Act of 2009 H.R. 4213 by RANGEL (D-NY) American Jobs and Closing Tax Loopholes Act of 2010 H.R. 4899 by OBEY (D-WI) FY 2010 Supplemental Disaster Relief and Summer Jobs of 2010 H.R. 4908 by PASCRELL (D-NJ) Campus Fire Safety Education Act of 2010 H.R. 5078 by HIGGINS (D-NY) The Higher Education Affordability and Equity Act of 2010 H.R. 5385 by CARNEY (D-PA) Student Veterans Counseling Improvement Act H.R. 5600 by POMEROY (D-ND) legislation to permanently extend IRC Sec. 127

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

HR 386: A bill to amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives(Tax incentives for higher education). HR 690 and S 144: A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F(ALL). HR 275 and S 292: A bill to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities(ALL). HR 1250 and S 864: A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes(ALL.) HR 4213 - American Works, State and Business Relief Act of 2010: A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes (IRA Rollove extension).

Client expense: $80,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 414 by DODD (D-CT) Credit Card Accountability and Responsibility Disclosure Act of 2009 S. 1125 by DURBIN (D-IL) Student Voter Act of 2009 S. 2851 by GRASSLEY (R-IA) to permanently extend and improve higher education expiring tax provisions S. 3590 by BAUCUS (D-MT) Senate health care reform legislation Senate Bill (unnumbered) by DODD (D-CT) Restoring American Financial Stability H.R. 386 by DOGGETT (D-TX) Education Tax Incentives Simplification Legislation H.R. 627 MALONEY (D-NY) Credit Card Act of 2009 H.R. 1250 by POMEROY (D-ND) IRA Rollover Act of 2009 H.R. 1729 by SCHAKOWSKY (D-IL) Student Voter Act of 2009 H.R. 2136 by FUDGE (D-OH) Honorable Stephanie Tubbs Jones College Fire Prevention Act H.R. 3221 by MILLER (D-CA) Student Aid Fiscal Responsibility Act of 2009 H.R. 3359 by SANCHEZ (Loretta) D-CA) U. S. & World Education Act H.R. 3590 by RANGEL (D-NY) The Patient Protection and Affordable Care Act H.R. 4065 by HOLT (D-NJ) To amend the ESEA to establish a partnership program in foreign languages H.R. 4173 by FRANK (D-MA) Wall Street Reform and Consumer Protection Act of 2009 H.R. 4872 by SPRATT (D-SC) Health Care and Education Reconciliation Act of 2010 H.R. 4908 by PASCRELL (D-NJ) Campus Fire Safety Education Act of 2010

Client expense: $80,000 · Firm income: Not reported

HR 386: A bill to amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives(Tax incentives for higher education). HR 690 and S 144: A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F(ALL). HR 275 and S 292: A bill to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities(ALL). HR 1250 and S 864: A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes(ALL.)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 627 by KOHL (D-WI) Fast Track to College Act of 2009 S. 813 by BROWN (D-OH) Teaching and Research Assistant Collective Bargaining Rights Act S. 1125 by DURBIN (D-IL) Student Voter Act of 2009 S. 2851 by GRASSLEY (R-IA) to premanently extend and improve higher education expiring tax provisions S. 3590 by BAUCUS (D-MT) Senate health care reform legislation H.R. 386 by DOGGETT (D-TX) Education Tax Incentives Simplification Legislation H.R. 1250 by POMEROY (D-ND) IRA Rollover Act of 2009 H.R. 1461 by MILLER (D-CA) Teaching and Research Assistant Collective Bargaining Rights Act H.R. 1729 by SCHAKOWSKY (D-IL) Student Voter Act of 2009 H.R. 2136 by FUDGE (D-OH) Honorable Stephanie Tubbs Jones College Fire Prevention Act H.R. 2920 by OBEY (D-WI) making appropriations for FY 2010 for the Departments of Labor, HHS, and Education H.R. 3221 by MILLER (D-CA) Student Aid Fiscal Responsibility Act of 2009 H.R. 3590 by RANGEL (D-NY) The Patient Protection and Affordable Care Act H.R. 4173 by FRANK (D-MA) Wall Street Reform and Consumer Protection Act of 2009

Client expense: $73,000 · Firm income: Not reported

HR 386: A bill to amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives(tax incentives for higher education). HR 690 and S 144: A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F(ALL). HR 275 and S 292: A bill to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities(ALL). HR 1250 and S 864: A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes(ALL). Pending House and Senate legislation ensuring individual and family security through health care coverage for all Americans(Potential revenue raisers with impact on institutions of higher education).

Client expense: $80,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 386: A bill to amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives(Tax incentives for higher education). HR 690 and S 144: A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F(ALL). HR 275 and S 292: A bill to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities(ALL). HR 1250 and S 864: A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes(ALL.) HR 3200 and pending Senate Legislation: To provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes(Potential revenue raisers with impact on institutions of higher education).

Client expense: $70,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 627 by KOHL (D-WI) Fast Track to College Act of 2009 S. 813 by BROWN (D-OH) "Teaching and Research Assistant Collective Bargaining Rights Act" H.R. 386 by DOGGETT (D-TX) Education Tax Incentives Simplification Legislation H.R. 1250 by POMEROY (D-ND) IRA Rollover Act of 2009 H.R. 1461 by MILLER (D-CA) "Teaching and Research Assistant Collective Bargaining Rights Act" H.R. 2474 by MCKEON (R-CA) "Veterans Educational Equity Act" H.R. 2920 by OBEY (D-WI) making appropriations for FY 2010 for the Departments of Labor, HHS, and Education H.R. 3126 by FRANK (D-MA) Consumer Financial Protection Agency H.R. 3221 by MILLER (D-CA) Student Aid Fiscal Responsibility Act of 2009

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

HR 386: A bill to amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives(tax incentives for higher education). HR 690 and S 144: A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F(ALL). HR 275 and S 292: A bill to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities(ALL). HR 1250 and S 864: A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts for charitable purposes(ALL). Pending House and Senate legislation ensuring individual and family security through health care coverage for all Americans(Potential revenue raisers with impact on institutions of higher education).

Client expense: $80,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR4137 College Opportunity and Affordability Act of 2007, to amend and extend the Higher Education Act of 1965, and for other purposes; S1642 Higher Education Amendments, a bill to extend the authorization of programs under the Higher Education Act of 1965, and for other purposes; College Cost Reduction and Access Act of 2007 - Public Law 100-84; Higher Education Opportunity Act - Public Law 110-315; Ensuring Continued Access to Student Loans Act - Public Law 110-227; HR1424 Emergency Economic Stablization Act of 2008 - Public Law 110-343; HR384 Troubled Assets Relief Program and Accountibility Act of 2009; Economic Stablization Act of 2009; HR2492; HR386 To amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives; FY 2010 Budget Resolution

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

Government targets: Education, Dept of, Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of

S. 250 by SCHUMER (D-NY) College Opportunity Tax Credit Act of 2009 S. Con. Res 13 by CONRAD (D-ND) FY 2010 Budget Resolution S. 627 by KOHL (D-WI) Fast Track to College Act of 2009 S. 813 by BROWN (D-OH) ATeaching and Research Assistant Collective Bargaining Rights Act H.R. 106 by FATTAH (D-PA) The American Opportunity Tax Credit Act of 2009 H.R. 386 by DOGGETT (D-TX) Education Tax Incentives Simplification Legislation H.R. 1250 by POMEROY (D-ND) IRA Rollover Act of 2009 H.R. 1461 by MILLER (D-CA) ATeaching and Research Assistant Collective Bargaining Rights Act@ H.R. 1777 by MILLER (D-CA) Technical Corrections to Higher Education Act H.R. 2474 by MCKEON (R-CA) AVeterans Educational Equity Act@ H.R. 2920 by HOYER (D-MD) reinstitute statutory PAYGO H. Con. Res. 85 by SPRATT (D-SC) FY 2010 Budget Resolution

Client expense: $66,000 · Firm income: Not reported

HR 386: A bill to amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives(tax incentives for higher education). HR 690 and S 144: A bill to amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F. S 250: A bill to amend the Internal Revenue Code of 1986 to provide a higher education opportunity credit in place of existing education tax incentives(ALL) HR 275 and S 292: A bill to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities. HR 1: HR 1. A bill making supplemental appropriations for job preservation and creation, infrastructure investment, energy efficiency and science, assistance to the unemployed, and State and local fiscal stabilization, for the fiscal year ending September 30, 2009, and for other purposes(American Opportunity Tax Credit and 3% vendor withholding delay).

Client expense: $70,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR4137 College Opportunity and Affordability Act of 2007, to amend and extend the Higher Education Act of 1965, and for other purposes; S1642 Higher Education Amendments, a bill to extend the authorization of programs under the Higher Education Act of 1965, and for other purposes; College Cost Reduction and Access Act of 2007 - Public Law 100-84; Higher Education Opportunity Act - Public Law 110-315; Ensuring Continued Access to Student Loans Act - Public Law 110-227; HR1424 Emergency Economic Stablization Act of 2008 - Public Law 110-343; HR384 Troubled Assets Relief Program and Accountibility Act of 2009; Economic Stablization Act of 2009; HR1777 Need-Based Educational Aid Act of 2008; HR7098; HR 386 To amend the Internal Revenue Code of 1986 to simplify and improve the current education tax incentives; HR 601 FAFSA Fix for Homeless Kids Act

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

Government targets: Education, Dept of, Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of

H.R. 1 and S. 336, "American Opportunity Tax Credit" provisions; H.R. 106, amending the I.R.S. code to provide a refundable credit for higher education expenses, all titles; H.R. 386, to amend the I.R.S. code to simplify and improve the current education tax incentives, all titles; H.R. 1249, to amend the I.R.S. Code to rovide special rules for contributions of alternative energy property for educational purposes, all titles.

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

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

HR 1 Making supplemental appropriations for job preservation and creation, infrastructure investment, energy efficiency and science, assistance to the unemployed, and State and local fiscal stabilization, for fiscal year ending September 30, 2009 and for other purposes. HR 106 To amend the Internal revenue code of 1986 to allow individuals a refundable credit for higher education expenses. S 1 Bill to create jobs, restore economic growth, and strengthen America's middle class through measures that S 1 modernize the natiion's infrastructure, enhance America's energy independence, expand educational opportunities, preserve and improve affordable health care, provide tax relief, and protect those in greatest need, and for other purposes. Contact with House & Senate staffs regarding position on these bills and communications with the membership. Also HR 386 and S 250 economic stimulus bill as regards Higher Ed tax provisions

Client expense: $28,859 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 250 by SCHUMER (D-NY) College Opportunity Tax Credit Act of 2009 S. 277 by KENNEDY (D-MA) a bill to amend the National and Community Service Act of 1990 to expand and improve opportunities for service, and for other purposes S. Con. Res 13 by CONRAD (D-ND) FY 2010 Budget Resolution H.R. 1 by OBEY (D-WI) The American Recovery and Reinvestment Act (stimulus bill) H.R. 106 by FATTAH (D-PA) The American Opportunity Tax Credit Act of 2009 H.R. 386 by DOGGETT (D-TX) Education Tax Incentives Simplification Legislation H.R. 1105 by OBEY (D-WI) FY 2009 Omnibus Appropriations H.R. 1250 by POMEROY (D-ND) IRA Rollover Act of 2009 H.R. 1388 by MILLER (D-CA) "The Edward M. Kennedy Serve America Act, an act to reauthorize and reform the national service laws" H.R. 1461 by MILLER (D-CA) ATeaching and Research Assistant Collective Bargaining Rights Act H.R. 1777 by MILLER (D-CA) Technical Corrections to Higher Education Act H. Con. Res. 85 by SPRATT (D-SC) FY 2010 Budget Resolution

Client expense: $100,000 · Firm income: Not reported