Helping Small Businesses Grow and Prosper Act of 2009

FICA tip taxes Business Meal Deductibility (HR 3333, S 2905, HR 3952)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Restaurant Depreciation-S. 3510, H.R. 4306- To amend the Internal Revenue Code of 1986 to permanently extend the 15yr recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail property Affordable Food and Fuel for America Act- H.R. 3187 Estate Tax- as part of FY10 Budget (S.Con. Res. 13), S. Amdt. 873 and S. Amdt. 974 Taxpayer Certainty and Relief Act of 2009 -S.722 The American Recovery and Reinvestment Act of 2009: P.L. 111-5 - Division A- Title VI-financial services and general government, small business administration provisions Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - S.1313, H.R. 3227 America's Healthy Future Act of 2009- Senate Draft America's Affordable Health Choices Act - H.R. 3200 - Tax and revenue provisions - Title III- Shared Responsibility, Title IV- Amendments to Internal Revenue Code of 1986 Health Care and Education Reconciliation Act of 2010 - H.R. 4872, P.L. 111-152 Patient Protection and Affordable Care Act - H.R. 3590- P.L. 111-148 -Section 9006 of Patient Protection and Affordable Care Act (PL 111-148)-Expansion of Information Reporting Requirements-Sen. Johanns Health Care Reform proposed offsets: alcohol and sugared beverage excise taxes Spousal Travel Expense Deductability- H.R. 562, S. 261- To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. Tax Extenders Act of 2009- H.R. 4213 (P.L. 111-205)- American Workers, State, and Business Relief Act of 2010 The Hiring Incentives To Restore Employment Act- H.R. 2847 (P.L. 111-147) Monitor legislation and federal issues related to Tip Credit/Tip Pooling S. Amendment No. 4596 to the Small Business Jobs & Credit Act of 2010- H.R. 5297 (P.L. 111-240) Business Meal Deductibility - H.R. 3333, S. 2905- To amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. Helping Small Businesses Grow and Prosper Act of 2009- H.R. 3952- Business Meal Deductability

Client expense: $634,000 · Firm income: Not reported

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act HR 1835 / S 1408 -- New Alternative Transportation to Give Americans Solutions Act of 2009 S 1733 -- Clean Energy Jobs and American Power Act S 2877 -- Carbon Limits and Energy for America's Renewal Act S. 3305- Big Oil Bailout Prevention Liability Act of 2010 S. 3306- Big Oil Bailout Prevention Trust Fund Act of 2010 S. 3308- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. S.3309- Oil Spill Liability Trust Fund Improvement Act of 2010 S.3337- Oil Spill Claims Assistance and Recovery Act S.3343- Beyond Petroleum Act S.3344- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 S.3345- Big Oil Polluter Pays Act S.3358- West Coast Ocean Protection Act of 2010 S.3375- Oil Spill Response and Assistance Act S.3391- Restoring Ecosystem Sustainability and Protection on the Delta Act S.3410- Acceptance of Liability and Expedited Claims at Mississippi Canyon 252 Act S.3431- Stop Cozy Relationships with Big Oil Act of 2010 S.3433- Clean Coasts and Efficient Cars Act of 2010 S.3443- A bill to amend the Outer Continental Shelf Lands Act to eliminate the 30-day time limit for exploration plans. S.3461- Acceptance of Offer on Liability and Expedited Claims at Mississippi Canyon 252 Act S.3466- Environmental Crimes Enforcement Act of 2010 S.3472- Big Oil Bailout Prevention Unlimited Liability Act of 2010 S.3473- A bill to amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill. S.3478- Remuneration for Ecological and Societal Tolls Occasioned by Reckless Errors Act S.3489- A bill to terminate the moratorium on deepwater drilling issued by the Secretary of the Interior S.3492- Emergency Relief Well Act S.3497- Oil Spill Prevention and Mitigation Improvement Act of 2010 S.3509- Safer Oil and Gas Production Research and Development Act of 2010 S.3512- Water Assistance from International Vessels for Emergency Response Act S.3514- Guaranteed Oil Spill Compensation Act of 2010 S.3515- Department of the Interior Research and Technologies for Oil Spill Prevention and Response Act of 2010 S.3516- Outer Continental Shelf Reform Act of 2010 S.3542- Oil Spill Compensation Act of 2010 S.3545- Gulf of Mexico Economic Recovery and Job Impact Analysis Act of 2010 H.R.5213- West Coast Ocean Protection Act of 2010 H.R.5214- Big Oil Bailout Prevention Act of 2010 H.R.5222- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. H.R.5241- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 H.R.5248- No New Drilling Act of 2010 H.R.5267- To amend the Gulf of Mexico Energy Security Act of 2006 to accelerate the increase in the amount of Gulf of Mexico oil and gas lease revenues that is shared with States H.R.5287- East Coast and Gulf Coast Ocean Protection Act of 2010 H.R.5313- Offshore Safety and Response Improvement Act H.R.5355- To amend the Oil Pollution Act of 1990 to repeal the limitation of liability of a responsible party for a discharge or substantial threat of a discharge of oil from an offshore oil facility H.R.5356- Oil Spill Response and Assistance Act H.R.5358- Florida Coastal Protection Act H.R.5436- To prohibit the Minerals Management Service from issuing permits or environmental or safety waivers for any deepwater drilling rig in the Gulf of Mexico until the discharge of oil from the last Deepwater Horizon well has stopped and a congressional committee has issued a report finding the cause of the explosion on and sinking of the Deepwater Horizon. H.R.5459- Outer Continental Shelf Lands Act Amendments Act of 2010 H.R.5499- To amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill H.R.5503- Securing Protections for the Injured from Limitations on Liability Act H.R.5506- Oil Pollution Environmental Review Act H.R.5513- Spilled Oil Royalty Collection Act H.R.5519- Gulf Coast Jobs Preservation Act H.R.5520- Oil Spill Responsibility Act of 2010 H.R.5525- To terminate the moratorium on deepwater drilling issued by the Secretary of the Interior H.R.5572- Oil Spill Prevention Act of 2010 H.R.5585- WAIVER Act H.R.5598- Oil Spill Tax Relief Act of 2010 H.R.5601- Gulf Coast Homeowners Relief Act of 2010 H.R.5602- Gulf Coast Access to Savings Act of 2010 H.R.5607- SOS Act H.R.5626- Blowout Prevention Act of 2010 H.R.5629- Oil Spill Accountability and Environmental Protection Act of 2010 H.R.5634- Offshore Drilling Safety Improvement Act H.R.5644- End Big Oil Tax Subsidies Act of 2010 H.R.5654- Gulf Coast Restoration Act H.R.5657- To amend the Outer Continental Shelf Lands Act to ensure that protection of the marine and coastal environment is of primary importance in making areas of the outer Continental Shelf available for leasing, exploration, and development rather than expeditious development of oil and gas resources, to prohibit oil and gas leasing, exploration, and development in important ecological areas of the outer Continental Shelf, and for other purposes HR 5320 - Assistance, Quality, and Affordability Act of 2010 HR 4521-Royalty Relief for American Consumers Act of 2010 S 3663-Clean Energy Jobs and Oil Company Accountability Act of 2010

S. Con. Res. 13-Congressional budget for the United States Government H. Con. Res. 85-Congressional budget for the United States Government HR 2996-Making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2010, and for other purposes. HR 3183-Making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2010, and for other purposes. S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. H.R. 977-To amend the Commodity Exchange Act to bring greater transparency and accountability to commodity markets, and for other purposes. S. 447- To amend the Commodity Exchange Act to prevent excessive price speculation with respect to energy and agricultural commodities, and for other purposes. S.272- A bill to amend the Commodity Exchange Act to ensure that all agreements, contracts, and transactions with respect to commodities are carried out on a regulated exchange, and for other purposes. HR 2448- To provide for regulation of futures transactions involving energy commodities, to regulate credit default swaps, to strengthen the enforcement authorities of the Federal Energy Regulatory Commission under the Natural Gas Act,Natural Gas Policy Act of 1978, and the Federal Power Act, and for other purposes. HR 3300 - Derivative Trading Accountability and Disclosure Act HR 4173 - Wall Street Reform and Consumer Protection Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act HR 1835 / S 1408 -- New Alternative Transportation to Give Americans Solutions Act of 2009 S 1733 -- Clean Energy Jobs and American Power Act S 2877 -- Carbon Limits and Energy for America's Renewal (CLEAR) Act S. 3305- Big Oil Bailout Prevention Liability Act of 2010 S. 3306- Big Oil Bailout Prevention Trust Fund Act of 2010 S. 3308- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. S.3309- Oil Spill Liability Trust Fund Improvement Act of 2010 S.3337- Oil Spill Claims Assistance and Recovery Act S.3343- Beyond Petroleum Act S.3344- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 S.3345- Big Oil Polluter Pays Act S.3358- West Coast Ocean Protection Act of 2010 S.3375- Oil Spill Response and Assistance Act S.3391- Restoring Ecosystem Sustainability and Protection on the Delta Act S.3410- Acceptance of Liability and Expedited Claims at Mississippi Canyon 252 Act S.3431- Stop Cozy Relationships with Big Oil Act of 2010 S.3433- Clean Coasts and Efficient Cars Act of 2010 S.3443- A bill to amend the Outer Continental Shelf Lands Act to eliminate the 30-day time limit for exploration plans. S.3461- Acceptance of Offer on Liability and Expedited Claims at Mississippi Canyon 252 Act S.3466- Environmental Crimes Enforcement Act of 2010 S.3472- Big Oil Bailout Prevention Unlimited Liability Act of 2010 S.3473- A bill to amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill. S.3478- Remuneration for Ecological and Societal Tolls Occasioned by Reckless Errors Act S.3489- A bill to terminate the moratorium on deepwater drilling issued by the Secretary of the Interior S.3492- Emergency Relief Well Act S.3497- Oil Spill Prevention and Mitigation Improvement Act of 2010 S.3509- Safer Oil and Gas Production Research and Development Act of 2010 S.3512- Water Assistance from International Vessels for Emergency Response Act S.3514- Guaranteed Oil Spill Compensation Act of 2010 S.3515- Department of the Interior Research and Technologies for Oil Spill Prevention and Response Act of 2010 S.3516- Outer Continental Shelf Reform Act of 2010 S.3542- Oil Spill Compensation Act of 2010 S.3545- Gulf of Mexico Economic Recovery and Job Impact Analysis Act of 2010 S 3663-Clean Energy Jobs and Oil Company Accountability Act of 2010 H.R.5213- West Coast Ocean Protection Act of 2010 H.R.5214- Big Oil Bailout Prevention Act of 2010 H.R.5222- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. H.R.5241- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 H.R.5248- No New Drilling Act of 2010 H.R.5267- To amend the Gulf of Mexico Energy Security Act of 2006 to accelerate the increase in the amount of Gulf of Mexico oil and gas lease revenues that is shared with States H.R.5287- East Coast and Gulf Coast Ocean Protection Act of 2010 H.R.5313- Offshore Safety and Response Improvement Act H.R.5355- To amend the Oil Pollution Act of 1990 to repeal the limitation of liability of a responsible party for a discharge or substantial threat of a discharge of oil from an offshore oil facility H.R.5356- Oil Spill Response and Assistance Act H.R.5358- Florida Coastal Protection Act H.R.5436- To prohibit the Minerals Management Service from issuing permits or environmental or safety waivers for any deepwater drilling rig in the Gulf of Mexico until the discharge of oil from the last Deepwater Horizon well has stopped and a congressional committee has issued a report finding the cause of the explosion on and sinking of the Deepwater Horizon. H.R.5459- Outer Continental Shelf Lands Act Amendments Act of 2010 H.R.5499- To amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill H.R.5503- Securing Protections for the Injured from Limitations on Liability Act H.R.5506- Oil Pollution Environmental Review Act H.R.5513- Spilled Oil Royalty Collection Act H.R.5519- Gulf Coast Jobs Preservation Act H.R.5520- Oil Spill Responsibility Act of 2010 H.R.5525- To terminate the moratorium on deepwater drilling issued by the Secretary of the Interior H.R.5572- Oil Spill Prevention Act of 2010 H.R.5585- WAIVER Act H.R.5598- Oil Spill Tax Relief Act of 2010 H.R.5601- Gulf Coast Homeowners Relief Act of 2010 H.R.5602- Gulf Coast Access to Savings Act of 2010 H.R.5607- SOS Act H.R.5626- Blowout Prevention Act of 2010 H.R.5629- Oil Spill Accountability and Environmental Protection Act of 2010 H.R.5634- Offshore Drilling Safety Improvement Act H.R.5644- End Big Oil Tax Subsidies Act of 2010 H.R.5654- Gulf Coast Restoration Act H.R.5657- To amend the Outer Continental Shelf Lands Act to ensure that protection of the marine and coastal environment is of primary importance in making areas of the outer Continental Shelf available for leasing, exploration, and development rather than expeditious development of oil and gas resources, to prohibit oil and gas leasing, exploration, and development in important ecological areas of the outer Continental Shelf, and for other purposes HR 5320 - Assistance, Quality, and Affordability Act of 2010 HR 4521-Royalty Relief for American Consumers Act of 2010

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act S. 3305- Big Oil Bailout Prevention Liability Act of 2010 S. 3306- Big Oil Bailout Prevention Trust Fund Act of 2010 S. 3308- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. S.3309- Oil Spill Liability Trust Fund Improvement Act of 2010 S.3337- Oil Spill Claims Assistance and Recovery Act S.3343- Beyond Petroleum Act S.3344- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 S.3345- Big Oil Polluter Pays Act S.3358- West Coast Ocean Protection Act of 2010 S.3375- Oil Spill Response and Assistance Act S.3391- Restoring Ecosystem Sustainability and Protection on the Delta Act S.3410- Acceptance of Liability and Expedited Claims at Mississippi Canyon 252 Act S.3431- Stop Cozy Relationships with Big Oil Act of 2010 S.3433- Clean Coasts and Efficient Cars Act of 2010 S.3443- A bill to amend the Outer Continental Shelf Lands Act to eliminate the 30-day time limit for exploration plans. S.3461- Acceptance of Offer on Liability and Expedited Claims at Mississippi Canyon 252 Act S.3466- Environmental Crimes Enforcement Act of 2010 S.3472- Big Oil Bailout Prevention Unlimited Liability Act of 2010 S.3473- A bill to amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill. S.3478- Remuneration for Ecological and Societal Tolls Occasioned by Reckless Errors Act S.3489- A bill to terminate the moratorium on deepwater drilling issued by the Secretary of the Interior S.3492- Emergency Relief Well Act S.3497- Oil Spill Prevention and Mitigation Improvement Act of 2010 S.3509- Safer Oil and Gas Production Research and Development Act of 2010 S.3512- Water Assistance from International Vessels for Emergency Response Act S.3514- Guaranteed Oil Spill Compensation Act of 2010 S.3515- Department of the Interior Research and Technologies for Oil Spill Prevention and Response Act of 2010 S.3516- Outer Continental Shelf Reform Act of 2010 S.3542- Oil Spill Compensation Act of 2010 S.3545- Gulf of Mexico Economic Recovery and Job Impact Analysis Act of 2010 H.R.5213- West Coast Ocean Protection Act of 2010 H.R.5214- Big Oil Bailout Prevention Act of 2010 H.R.5222- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. H.R.5241- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 H.R.5248- No New Drilling Act of 2010 H.R.5267- To amend the Gulf of Mexico Energy Security Act of 2006 to accelerate the increase in the amount of Gulf of Mexico oil and gas lease revenues that is shared with States H.R.5287- East Coast and Gulf Coast Ocean Protection Act of 2010 H.R.5313- Offshore Safety and Response Improvement Act H.R.5355- To amend the Oil Pollution Act of 1990 to repeal the limitation of liability of a responsible party for a discharge or substantial threat of a discharge of oil from an offshore oil facility H.R.5356- Oil Spill Response and Assistance Act H.R.5358- Florida Coastal Protection Act H.R.5436- To prohibit the Minerals Management Service from issuing permits or environmental or safety waivers for any deepwater drilling rig in the Gulf of Mexico until the discharge of oil from the last Deepwater Horizon well has stopped and a congressional committee has issued a report finding the cause of the explosion on and sinking of the Deepwater Horizon. H.R.5459- Outer Continental Shelf Lands Act Amendments Act of 2010 H.R.5499- To amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill H.R.5503- Securing Protections for the Injured from Limitations on Liability Act H.R.5506- Oil Pollution Environmental Review Act H.R.5513- Spilled Oil Royalty Collection Act H.R.5519- Gulf Coast Jobs Preservation Act H.R.5520- Oil Spill Responsibility Act of 2010 H.R.5525- To terminate the moratorium on deepwater drilling issued by the Secretary of the Interior H.R.5572- Oil Spill Prevention Act of 2010 H.R.5585- WAIVER Act H.R.5598- Oil Spill Tax Relief Act of 2010 H.R.5601- Gulf Coast Homeowners Relief Act of 2010 H.R.5602- Gulf Coast Access to Savings Act of 2010 H.R.5607- SOS Act H.R.5626- Blowout Prevention Act of 2010 H.R.5629- Oil Spill Accountability and Environmental Protection Act of 2010 H.R.5634- Offshore Drilling Safety Improvement Act H.R.5644- End Big Oil Tax Subsidies Act of 2010 H.R.5654- Gulf Coast Restoration Act H.R.5657- To amend the Outer Continental Shelf Lands Act to ensure that protection of the marine and coastal environment is of primary importance in making areas of the outer Continental Shelf available for leasing, exploration, and development rather than expeditious development of oil and gas resources, to prohibit oil and gas leasing, exploration, and development in important ecological areas of the outer Continental Shelf, and for other purposes HR 5320 - Assistance, Quality, and Affordability Act of 2010 HR 4521-Royalty Relief for American Consumers Act of 2010 S 3663-Clean Energy Jobs and Oil Company Accountability Act of 2010

FICA tip taxes Business Meal Deductibility (HR 3333, S 2905, HR 3952)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Restaurant Depreciation-S. 3510, H.R. 4306- To amend the Internal Revenue Code of 1986 to permanently extend the 15yr recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail property Business Meal Deductibility - H.R. 3333, S. 2905- To amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. Affordable Food and Fuel for America Act- H.R. 3187 Estate Tax- as part of FY10 Budget (S.Con. Res. 13), S. Amdt. 873 and S. Amdt. 974 Tax Certainty and Relief Act of 2009 -S.722 The American Recovery and Reinvestment Act of 2009: P.L. 111-5 - Division A- Title VI-financial services and general government, small business administration provisions Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - S.1313, H.R. 3227 America's Healthy Future Act of 2009- Senate Draft America's Affordable Health Choices Act - H.R. 3200 - Tax and revenue provisions - Title III- Shared Responsibility, Title IV- Amendments to Internal Revenue Code of 1986 Health Care and Education Reconciliation Act of 2010 - H.R. 4872, P.L. 111-152 Patient Protection and Affordable Care Act - H.R. 3590- P.L. 111-148 Health Care Reform proposed offsets: alcohol and sugared beverage excise taxes Helping Small Businesses Grow and Prosper Act of 2009- H.R. 3952- Business Meal Deductability Spousal Travel Expense Deductability- H.R. 562, S. 261- To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. Tax Extenders Act of 2009- H.R. 4213- American Workers, State, and Business Relief Act of 2010 The Hiring Incentives To Restore Employment Act- H.R. 2847 Monitor legislation and federal issues related to Tip Credit/Tip Pooling.

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act HR 1835 / S 1408 -- New Alternative Transportation to Give Americans Solutions Act of 2009 S 1733 -- Clean Energy Jobs and American Power Act S 2877 -- Carbon Limits and Energy for America's Renewal Act S. 3305- Big Oil Bailout Prevention Liability Act of 2010 S. 3306- Big Oil Bailout Prevention Trust Fund Act of 2010 S. 3308- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. S.3309- Oil Spill Liability Trust Fund Improvement Act of 2010 S.3337- Oil Spill Claims Assistance and Recovery Act S.3343- Beyond Petroleum Act S.3344- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 S.3345- Big Oil Polluter Pays Act S.3358- West Coast Ocean Protection Act of 2010 S.3375- Oil Spill Response and Assistance Act S.3391- Restoring Ecosystem Sustainability and Protection on the Delta Act S.3410- Acceptance of Liability and Expedited Claims at Mississippi Canyon 252 Act S.3431- Stop Cozy Relationships with Big Oil Act of 2010 S.3433- Clean Coasts and Efficient Cars Act of 2010 S.3443- A bill to amend the Outer Continental Shelf Lands Act to eliminate the 30-day time limit for exploration plans. S.3461- Acceptance of Offer on Liability and Expedited Claims at Mississippi Canyon 252 Act S.3466- Environmental Crimes Enforcement Act of 2010 S.3472- Big Oil Bailout Prevention Unlimited Liability Act of 2010 S.3473- A bill to amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill. S.3478- Remuneration for Ecological and Societal Tolls Occasioned by Reckless Errors Act S.3489- A bill to terminate the moratorium on deepwater drilling issued by the Secretary of the Interior S.3492- Emergency Relief Well Act S.3497- Oil Spill Prevention and Mitigation Improvement Act of 2010 S.3509- Safer Oil and Gas Production Research and Development Act of 2010 S.3512- Water Assistance from International Vessels for Emergency Response Act S.3514- Guaranteed Oil Spill Compensation Act of 2010 S.3515- Department of the Interior Research and Technologies for Oil Spill Prevention and Response Act of 2010 S.3516- Outer Continental Shelf Reform Act of 2010 S.3542- Oil Spill Compensation Act of 2010 S.3545- Gulf of Mexico Economic Recovery and Job Impact Analysis Act of 2010 H.R.5213- West Coast Ocean Protection Act of 2010 H.R.5214- Big Oil Bailout Prevention Act of 2010 H.R.5222- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. H.R.5241- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 H.R.5248- No New Drilling Act of 2010 H.R.5267- To amend the Gulf of Mexico Energy Security Act of 2006 to accelerate the increase in the amount of Gulf of Mexico oil and gas lease revenues that is shared with States H.R.5287- East Coast and Gulf Coast Ocean Protection Act of 2010 H.R.5313- Offshore Safety and Response Improvement Act H.R.5355- To amend the Oil Pollution Act of 1990 to repeal the limitation of liability of a responsible party for a discharge or substantial threat of a discharge of oil from an offshore oil facility H.R.5356- Oil Spill Response and Assistance Act H.R.5358- Florida Coastal Protection Act H.R.5436- To prohibit the Minerals Management Service from issuing permits or environmental or safety waivers for any deepwater drilling rig in the Gulf of Mexico until the discharge of oil from the last Deepwater Horizon well has stopped and a congressional committee has issued a report finding the cause of the explosion on and sinking of the Deepwater Horizon. H.R.5459- Outer Continental Shelf Lands Act Amendments Act of 2010 H.R.5499- To amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill H.R.5503- Securing Protections for the Injured from Limitations on Liability Act H.R.5506- Oil Pollution Environmental Review Act H.R.5513- Spilled Oil Royalty Collection Act H.R.5519- Gulf Coast Jobs Preservation Act H.R.5520- Oil Spill Responsibility Act of 2010 H.R.5525- To terminate the moratorium on deepwater drilling issued by the Secretary of the Interior H.R.5572- Oil Spill Prevention Act of 2010 H.R.5585- WAIVER Act H.R.5598- Oil Spill Tax Relief Act of 2010 H.R.5601- Gulf Coast Homeowners Relief Act of 2010 H.R.5602- Gulf Coast Access to Savings Act of 2010 H.R.5607- SOS Act H.R.5626- Blowout Prevention Act of 2010 H.R.5629- Oil Spill Accountability and Environmental Protection Act of 2010 H.R.5634- Offshore Drilling Safety Improvement Act H.R.5644- End Big Oil Tax Subsidies Act of 2010 H.R.5654- Gulf Coast Restoration Act H.R.5657- To amend the Outer Continental Shelf Lands Act to ensure that protection of the marine and coastal environment is of primary importance in making areas of the outer Continental Shelf available for leasing, exploration, and development rather than expeditious development of oil and gas resources, to prohibit oil and gas leasing, exploration, and development in important ecological areas of the outer Continental Shelf, and for other purposes

S. Con. Res. 13-Congressional budget for the United States Government H. Con. Res. 85-Congressional budget for the United States Government HR 2996-Making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2010, and for other purposes. HR 3183-Making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2010, and for other purposes. S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. H.R. 977-To amend the Commodity Exchange Act to bring greater transparency and accountability to commodity markets, and for other purposes. S. 447- To amend the Commodity Exchange Act to prevent excessive price speculation with respect to energy and agricultural commodities, and for other purposes. S.272- A bill to amend the Commodity Exchange Act to ensure that all agreements, contracts, and transactions with respect to commodities are carried out on a regulated exchange, and for other purposes. HR 2448- To provide for regulation of futures transactions involving energy commodities, to regulate credit default swaps, to strengthen the enforcement authorities of the Federal Energy Regulatory Commission under the Natural Gas Act,Natural Gas Policy Act of 1978, and the Federal Power Act, and for other purposes. HR 3300 - Derivative Trading Accountability and Disclosure Act HR 4173 - Wall Street Reform and Consumer Protection Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act HR 1835 / S 1408 -- New Alternative Transportation to Give Americans Solutions Act of 2009 S 1733 -- Clean Energy Jobs and American Power Act S 2877 -- Carbon Limits and Energy for America's Renewal (CLEAR) Act S. 3305- Big Oil Bailout Prevention Liability Act of 2010 S. 3306- Big Oil Bailout Prevention Trust Fund Act of 2010 S. 3308- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. S.3309- Oil Spill Liability Trust Fund Improvement Act of 2010 S.3337- Oil Spill Claims Assistance and Recovery Act S.3343- Beyond Petroleum Act S.3344- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 S.3345- Big Oil Polluter Pays Act S.3358- West Coast Ocean Protection Act of 2010 S.3375- Oil Spill Response and Assistance Act S.3391- Restoring Ecosystem Sustainability and Protection on the Delta Act S.3410- Acceptance of Liability and Expedited Claims at Mississippi Canyon 252 Act S.3431- Stop Cozy Relationships with Big Oil Act of 2010 S.3433- Clean Coasts and Efficient Cars Act of 2010 S.3443- A bill to amend the Outer Continental Shelf Lands Act to eliminate the 30-day time limit for exploration plans. S.3461- Acceptance of Offer on Liability and Expedited Claims at Mississippi Canyon 252 Act S.3466- Environmental Crimes Enforcement Act of 2010 S.3472- Big Oil Bailout Prevention Unlimited Liability Act of 2010 S.3473- A bill to amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill. S.3478- Remuneration for Ecological and Societal Tolls Occasioned by Reckless Errors Act S.3489- A bill to terminate the moratorium on deepwater drilling issued by the Secretary of the Interior S.3492- Emergency Relief Well Act S.3497- Oil Spill Prevention and Mitigation Improvement Act of 2010 S.3509- Safer Oil and Gas Production Research and Development Act of 2010 S.3512- Water Assistance from International Vessels for Emergency Response Act S.3514- Guaranteed Oil Spill Compensation Act of 2010 S.3515- Department of the Interior Research and Technologies for Oil Spill Prevention and Response Act of 2010 S.3516- Outer Continental Shelf Reform Act of 2010 S.3542- Oil Spill Compensation Act of 2010 S.3545- Gulf of Mexico Economic Recovery and Job Impact Analysis Act of 2010 H.R.5213- West Coast Ocean Protection Act of 2010 H.R.5214- Big Oil Bailout Prevention Act of 2010 H.R.5222- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. H.R.5241- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 H.R.5248- No New Drilling Act of 2010 H.R.5267- To amend the Gulf of Mexico Energy Security Act of 2006 to accelerate the increase in the amount of Gulf of Mexico oil and gas lease revenues that is shared with States H.R.5287- East Coast and Gulf Coast Ocean Protection Act of 2010 H.R.5313- Offshore Safety and Response Improvement Act H.R.5355- To amend the Oil Pollution Act of 1990 to repeal the limitation of liability of a responsible party for a discharge or substantial threat of a discharge of oil from an offshore oil facility H.R.5356- Oil Spill Response and Assistance Act H.R.5358- Florida Coastal Protection Act H.R.5436- To prohibit the Minerals Management Service from issuing permits or environmental or safety waivers for any deepwater drilling rig in the Gulf of Mexico until the discharge of oil from the last Deepwater Horizon well has stopped and a congressional committee has issued a report finding the cause of the explosion on and sinking of the Deepwater Horizon. H.R.5459- Outer Continental Shelf Lands Act Amendments Act of 2010 H.R.5499- To amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill H.R.5503- Securing Protections for the Injured from Limitations on Liability Act H.R.5506- Oil Pollution Environmental Review Act H.R.5513- Spilled Oil Royalty Collection Act H.R.5519- Gulf Coast Jobs Preservation Act H.R.5520- Oil Spill Responsibility Act of 2010 H.R.5525- To terminate the moratorium on deepwater drilling issued by the Secretary of the Interior H.R.5572- Oil Spill Prevention Act of 2010 H.R.5585- WAIVER Act H.R.5598- Oil Spill Tax Relief Act of 2010 H.R.5601- Gulf Coast Homeowners Relief Act of 2010 H.R.5602- Gulf Coast Access to Savings Act of 2010 H.R.5607- SOS Act H.R.5626- Blowout Prevention Act of 2010 H.R.5629- Oil Spill Accountability and Environmental Protection Act of 2010 H.R.5634- Offshore Drilling Safety Improvement Act H.R.5644- End Big Oil Tax Subsidies Act of 2010 H.R.5654- Gulf Coast Restoration Act H.R.5657- To amend the Outer Continental Shelf Lands Act to ensure that protection of the marine and coastal environment is of primary importance in making areas of the outer Continental Shelf available for leasing, exploration, and development rather than expeditious development of oil and gas resources, to prohibit oil and gas leasing, exploration, and development in important ecological areas of the outer Continental Shelf, and for other purposes

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act S. 3305- Big Oil Bailout Prevention Liability Act of 2010 S. 3306- Big Oil Bailout Prevention Trust Fund Act of 2010 S. 3308- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. S.3309- Oil Spill Liability Trust Fund Improvement Act of 2010 S.3337- Oil Spill Claims Assistance and Recovery Act S.3343- Beyond Petroleum Act S.3344- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 S.3345- Big Oil Polluter Pays Act S.3358- West Coast Ocean Protection Act of 2010 S.3375- Oil Spill Response and Assistance Act S.3391- Restoring Ecosystem Sustainability and Protection on the Delta Act S.3410- Acceptance of Liability and Expedited Claims at Mississippi Canyon 252 Act S.3431- Stop Cozy Relationships with Big Oil Act of 2010 S.3433- Clean Coasts and Efficient Cars Act of 2010 S.3443- A bill to amend the Outer Continental Shelf Lands Act to eliminate the 30-day time limit for exploration plans. S.3461- Acceptance of Offer on Liability and Expedited Claims at Mississippi Canyon 252 Act S.3466- Environmental Crimes Enforcement Act of 2010 S.3472- Big Oil Bailout Prevention Unlimited Liability Act of 2010 S.3473- A bill to amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill. S.3478- Remuneration for Ecological and Societal Tolls Occasioned by Reckless Errors Act S.3489- A bill to terminate the moratorium on deepwater drilling issued by the Secretary of the Interior S.3492- Emergency Relief Well Act S.3497- Oil Spill Prevention and Mitigation Improvement Act of 2010 S.3509- Safer Oil and Gas Production Research and Development Act of 2010 S.3512- Water Assistance from International Vessels for Emergency Response Act S.3514- Guaranteed Oil Spill Compensation Act of 2010 S.3515- Department of the Interior Research and Technologies for Oil Spill Prevention and Response Act of 2010 S.3516- Outer Continental Shelf Reform Act of 2010 S.3542- Oil Spill Compensation Act of 2010 S.3545- Gulf of Mexico Economic Recovery and Job Impact Analysis Act of 2010 H.R.5213- West Coast Ocean Protection Act of 2010 H.R.5214- Big Oil Bailout Prevention Act of 2010 H.R.5222- To suspend certain activities in the outer Continental Shelf until the date on which the joint investigation into the Deepwater Horizon incident in the Gulf of Mexico has been completed, and for other purposes. H.R.5241- BP Deepwater Horizon Disaster Inquiry Commission Act of 2010 H.R.5248- No New Drilling Act of 2010 H.R.5267- To amend the Gulf of Mexico Energy Security Act of 2006 to accelerate the increase in the amount of Gulf of Mexico oil and gas lease revenues that is shared with States H.R.5287- East Coast and Gulf Coast Ocean Protection Act of 2010 H.R.5313- Offshore Safety and Response Improvement Act H.R.5355- To amend the Oil Pollution Act of 1990 to repeal the limitation of liability of a responsible party for a discharge or substantial threat of a discharge of oil from an offshore oil facility H.R.5356- Oil Spill Response and Assistance Act H.R.5358- Florida Coastal Protection Act H.R.5436- To prohibit the Minerals Management Service from issuing permits or environmental or safety waivers for any deepwater drilling rig in the Gulf of Mexico until the discharge of oil from the last Deepwater Horizon well has stopped and a congressional committee has issued a report finding the cause of the explosion on and sinking of the Deepwater Horizon. H.R.5459- Outer Continental Shelf Lands Act Amendments Act of 2010 H.R.5499- To amend the Oil Pollution Act of 1990 to authorize advances from Oil Spill Liability Trust Fund for the Deepwater Horizon oil spill H.R.5503- Securing Protections for the Injured from Limitations on Liability Act H.R.5506- Oil Pollution Environmental Review Act H.R.5513- Spilled Oil Royalty Collection Act H.R.5519- Gulf Coast Jobs Preservation Act H.R.5520- Oil Spill Responsibility Act of 2010 H.R.5525- To terminate the moratorium on deepwater drilling issued by the Secretary of the Interior H.R.5572- Oil Spill Prevention Act of 2010 H.R.5585- WAIVER Act H.R.5598- Oil Spill Tax Relief Act of 2010 H.R.5601- Gulf Coast Homeowners Relief Act of 2010 H.R.5602- Gulf Coast Access to Savings Act of 2010 H.R.5607- SOS Act H.R.5626- Blowout Prevention Act of 2010 H.R.5629- Oil Spill Accountability and Environmental Protection Act of 2010 H.R.5634- Offshore Drilling Safety Improvement Act H.R.5644- End Big Oil Tax Subsidies Act of 2010 H.R.5654- Gulf Coast Restoration Act H.R.5657- To amend the Outer Continental Shelf Lands Act to ensure that protection of the marine and coastal environment is of primary importance in making areas of the outer Continental Shelf available for leasing, exploration, and development rather than expeditious development of oil and gas resources, to prohibit oil and gas leasing, exploration, and development in important ecological areas of the outer Continental Shelf, and for other purposes

Business Meal Deductibility (HR 3333, S 2905, HR 3952)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3952 The Affordable Health Care for America Act H.R. 3590 Senate Leadership's Health Care Overhaul

Client expense: $97,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3952 The Affordable Health Care for America Act H.R. 3590 Senate Leadership's Health Care Overhaul

Client expense: $97,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3952 The Affordable Health Care for America Act H.R. 3590 Senate Leadership's Health Care Overhaul

Client expense: $97,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Restaurant Depreciation-H.R. 4306- To amend the Internal Revenue Code of 1986 to permanently extend the 15yr recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail property Business Meal Deductibility - H.R. 3333, S. 2905- To amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. Affordable Food and Fuel for America Act- H.R. 3187 Estate Tax- as part of FY10 Budget (S.Con. Res. 13), S. Amdt. 873 and S. Amdt. 974 Tax Certainty and Relief Act of 2009 -S.722 The American Recovery and Reinvestment Act of 2009: P.L. 111-5 - Division A- Title VI-financial services and general government, small business administration provisions Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - S.1313, H.R. 3227 America's Healthy Future Act of 2009- Senate Draft America's Affordable Health Choices Act - H.R. 3200 - Tax and revenue provisions - Title III- Shared Responsibility, Title IV- Amendments to Internal Revenue Code of 1986 Health Care and Education Reconciliation Act of 2010 - H.R. 4872, P.L. 111-152 Patient Protection and Affordable Care Act - H.R. 3590- P.L. 111-148 Health Care Reform proposed offsets: alcohol and sugared beverage excise taxes Helping Small Businesses Grow and Prosper Act of 2009- H.R. 3952- Business Meal Deductability Spousal Travel Expense Deductability- H.R. 562, S. 261- To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. Tax Extenders Act of 2009- H.R. 4213- American Workers, State, and Business Relief Act of 2010 The Hiring Incentives To Restore Employment Act- H.R. 2847 Monitor legislation and federal issues related to Tip Credit/Tip Pooling.

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act HR 1835 / S 1408 -- New Alternative Transportation to Give Americans Solutions Act of 2009 S 1733 -- Clean Energy Jobs and American Power Act S 2877 -- Carbon Limits and Energy for America's Renewal Act

Client expense: $261,399 · Firm income: Not reported

S. Con. Res. 13-Congressional budget for the United States Government H. Con. Res. 85-Congressional budget for the United States Government HR 2996-Making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2010, and for other purposes. HR 3183-Making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2010, and for other purposes. S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. H.R. 977-To amend the Commodity Exchange Act to bring greater transparency and accountability to commodity markets, and for other purposes. S. 447- To amend the Commodity Exchange Act to prevent excessive price speculation with respect to energy and agricultural commodities, and for other purposes. S.272- A bill to amend the Commodity Exchange Act to ensure that all agreements, contracts, and transactions with respect to commodities are carried out on a regulated exchange, and for other purposes. HR 2448- To provide for regulation of futures transactions involving energy commodities, to regulate credit default swaps, to strengthen the enforcement authorities of the Federal Energy Regulatory Commission under the Natural Gas Act,Natural Gas Policy Act of 1978, and the Federal Power Act, and for other purposes. HR 3300 - Derivative Trading Accountability and Disclosure Act HR 4173 - Wall Street Reform and Consumer Protection Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act HR 1835 / S 1408 -- New Alternative Transportation to Give Americans Solutions Act of 2009 S 1733 -- Clean Energy Jobs and American Power Act S 2877 -- Carbon Limits and Energy for America's Renewal (CLEAR) Act

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act

Client expense: $261,399 · Firm income: Not reported

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.

Restaurant Depreciation - H.R. 273 Net Operating Loss Carryback Act - H.R. 2452, S. 823 Business Meal Deductibility - H.R. 3333, S. 2905 Monitor legislation and federal issues related to Tip Credit/Tip Pooling Affordable Food and Fuel for America Act- H.R. 3187 Estate Tax- as part of FY10 Budget (S.Con. Res. 13), S. Amdt. 873 and S. Amdt. 974 Tax Certainty and Relief Act of 2009 (S.722) The American Recovery and Reinvestment Act of 2009: P.L. 111-5, S. 1, H.R. 598, H.R. 1- Division B, Title I-tax, Title II-unemployment, -- - Title III-health insurance assistance for unemployed - Division A- Title VI-financial services and general government, small business administration provisions Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - S.1313, H.R. 3227 America's Healthy Future Act of 2009- Senate Draft America's Affordable Health Choices Act - H.R. 3200 - Tax and revenue provisions - Title III- Shared Responsibility, Title IV- Amendments to Internal Revenue Code of 1986 Health Care Reform proposed offsets: alcohol and sugared beverage excise taxes The Worker, Homeownership and Business Act- H.R. 3548- Net operating loss carryback provision 15-Year Depreciation Extension- H.R. 4306 Helping Small Businesses Grow and Prosper Act of 2009- H.R. 3952- Business Meal Deductability Spousal Travel Expense Deductability- H.R. 562, S. 261 Tax Extenders Act of 2009- H.R. 4213

Client expense: $1,040,000 · Firm income: Not reported

H.R. 3952 the Affordable Health Care for America Act H.R. 3590 Senate Leadership's Health Care Overhaul

Client expense: $91,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3952 the Affordable Health Care for America Act H.R. 3590 Senate Leadership's Health Care Overhaul

Client expense: $91,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3952 the Affordable Health Care for America Act H.R. 3590 Senate Leadership's Health Care Overhaul

Client expense: $91,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act

Client expense: $838,972 · Firm income: Not reported

S. Con. Res. 13-Congressional budget for the United States Government H. Con. Res. 85-Congressional budget for the United States Government HR 2996-Making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2010, and for other purposes. HR 3183-Making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2010, and for other purposes. S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. H.R. 977-To amend the Commodity Exchange Act to bring greater transparency and accountability to commodity markets, and for other purposes. S. 447- To amend the Commodity Exchange Act to prevent excessive price speculation with respect to energy and agricultural commodities, and for other purposes. S.272- A bill to amend the Commodity Exchange Act to ensure that all agreements, contracts, and transactions with respect to commodities are carried out on a regulated exchange, and for other purposes. HR 2448- To provide for regulation of futures transactions involving energy commodities, to regulate credit default swaps, to strengthen the enforcement authorities of the Federal Energy Regulatory Commission under the Natural Gas Act,Natural Gas Policy Act of 1978, and the Federal Power Act, and for other purposes. HR 3300 - Derivative Trading Accountability and Disclosure Act HR 4173 - Wall Street Reform and Consumer Protection Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act

S. 22-Designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 146-An act to designate certain land as components of the National Wilderness Preservation System, to authorize certain programs and activities in the Department of the Interior and the Department of Agriculture, and for other purposes. HR 2454-To create clean energy jobs, achieve energy independence, reduce global warming pollution and transition to a clean energy economy. HR 2766-To repeal the exemption for hydraulic fracturing in the Safe Drinking Water Act, and for other purposes. S 1215-A bill to amend the Safe Drinking Water Act to repeal a certain exemption for hydraulic fracturing, and for other purposes. S 1462 - American Clean Energy Leadership Act of 2009 S 1517 - Domestic Energy Security Act of 2009 HR 2227 - American Conservation and Clean Energy Independence Act HR 1835 - New Alternative Transportation to Give Americans Solutions Act of 2009 H.R. 3534 Consolidated Land, Energy and Aquatic Resources Act H.R. 2846 American Energy Act S 1623 - Responsible Federal Oil and Gas Lease Act HR 2120 - Deep Ocean Energy Resources Act of 2009 S. 1733 - Clean Energy Jobs and American Power Act HR 3952 - Helping Smal Businesses Grow and Prosper Act of 2009 S 774 - National Energy Security Act of 2009 HR 980 - Northern Rockies Ecosystem Protection Act

Client expense: $838,972 · Firm income: Not reported

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.