Help Small Businesses Start and Grow Act of 2010

Extension of First-Time Homebuyer Tax Credit for Service Members HR 2398- Service Members First-Time Homebuyer Relief Act of 2009 HR 2562- Service Members Home Ownership Act of 2009 Expanding and Extending Tax Credits for Home Purchases and Allowing their Application Beyond First-Time Buyers HR 2655- A bill to amend the Internal Revenue Code of 1986 to expand and extend the first-time homebuyer credit HR 3640- A bill to amend the Internal Revenue Code of 1986 to extend and expand the first-time homebuyers credit and to provide a loss deduction on the sale of a principal residence HR 3902- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit and to eliminate the first-time homebuyer requirement and increase the adjusted gross income limitations with respect to such credit, and for other purposes S 1230- Home Buyer Tax Credit Act of 2009 HR 1453- A bill to amend the Internal Revenue Code of 1986 to extend and expand the homebuyer tax credit Expansion of First-Time Homebuyer Tax Credits HR 2606- Home Buying Credit Expansion Act HR 2619- A bill to amend the Internal Revenue Code of 1986 to temporarily expand the credit for first-time homebuyers to all homebuyers and to allow individuals a temporary refundable credit against income tax for the costs of refinancing acquisition indebtedness secured by their principal residence HR 2905- Homebuyer Tax Credit Expansion Act of 2009 Expansion of Small Business Health Coverage; Possible Limits on Itemized Deductions as Pay-Fors; Affordability Tax Credits HR 3200- America's Affordable Health Choices Act of 2009 HR 3962- Affordable Health Care for America Act S 1679- Affordable Health Choices Act S 1796- America's Healthy Future Act of 2009 S 979- Small Business Health Options Program (SHOP) Act HR 2360- Small Business Health Options Program (SHOP) Act of 2009 Extension of First-Time Homebuyer Tax Credit HR 1993- First-Time Homebuyer Credit Extension Act of 2009 HR 3761- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes S 1678- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax c... HR 1344- Real Help for Homebuyers Act of 2009 HR 1767- Fair Housing Tax Credit Extension Act of 2009 HR 5168- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes HR 5183- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes HR 5188- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes HR 525- A bill to amend the Internal Revenue Code of 1986 to repeal the recapture rule of the first-time homebuyer credit and to extend the application of the credit through 2009 Home Purchase Tax Credit for First-Time Homebuyers S 253- Fix Housing First Homebuyer Tax Credit Act S 312- First-Time Homebuyers' Tax Credit Act of 2009 Homebuyer Tax Credit Administration HR 3901- Homebuyer Tax Credit Improvement Act of 2009 Modification of Homebuyer Tax Credits; Making Mortgage Interest Deduction Permanent HR 1805- American Working Families Tax Relief Act of 2009 Payroll Tax Treatment of Health Insurance Premiums Paid for Self-Employed Individuals HR 1470- Equity for Our Nation's Self-Employed Act of 2009 S 725- Equity for Our Nation's Self-Employed Act of 2009 Permission for Developers of Housing Financed through Disaster Relief Programs to Receive Tax Benefits as Grants Rather than Tax Credits HR 2995 - Disaster State Housing Recovery Act of 2009 Tax Credits for Certain Home Purchases HR 1119- A bill to amend the Internal Revenue Code of 1986 to expand the application of the homebuyer credit, and for other purposes HR 3760- Home Buyer Tax Credit Act of 2009 HR 3825- Helping Homebuyers Act of 2009 HR 1245- Homebuyer Tax Credit Act of 2009 Tax Deductions for Start-Up Expenditures; Home Office Deductions HR 4637- Help Small Businesses Start and Grow Act of 2010 Tax Incentives for Historic Home Rehabilitation HR 3670- Historic Homeowners Revitalization Act of 2009 Tax Liability of Real Estate Partnerships/Treating Carried Interest as Ordinary Income Rather than Capital Gains HR 1935- A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services HR 4213- American Jobs and Closing Tax Loopholes Act of 2010 Relief for Victims of Gulf Cost Oil Spill HR 5598 - Oil Spill Tax Relief Act of 2010 Tax Credit for Hurricane and Tornado Mitigation Expenditures HR 308 - Hurricane and Tornado Mitigation Investment Act of 2009 Tax Credits for Energy/Water Efficiency HR 4226 - Expanding Building Efficiency Incentives Act of 2009 HR 1908 - A bill to amend the Internal Revenue Code of 1986 to provide a credit for property certified by the Environmental Protection Agency under the WaterSense program S 1321 - A bill to amend the Internal Revenue Code of 1986 to provide a credit for property labeled under the Environmental Protection Agency Water Sense program Changes to Information Reporting Requirements Related to Health Laws S 3578 - Small Business Paperwork Mandate Elimination Act Clarifications of Individuals' Employment Status S 3786 - Fair Playing Field Act of 2010 HR 6128Fair Playing Field Act of 2010 Changes to Energy-Related Tax Provisions S 3935 - A bill to amend the Internal Revenue Code of 1986 to improve and extend certain energy-related tax provisions, and for other purposes. Tax incentives for Commercial Real Estate Investment HR 6317 - A bill to amend federal law, including the Internal Revenue Code of 1986, to reform and encourage investment in commercial real estate, and for other purposes. Changes to Rates of Taxation, Preservation of Real Estate-Related Tax Provisions HR 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Draft Deficit Commission Report

Client expense: $4,760,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, Veterans Affairs, Dept of (VA), Vice President of the U.S., White House Office

Extension of First-Time Homebuyer Tax Credit for Service Members HR 2398- Service Members First-Time Homebuyer Relief Act of 2009 HR 2562- Service Members Home Ownership Act of 2009 Expanding and Extending Tax Credits for Home Purchases and Allowing their Application Beyond First-Time Buyers HR 2655- A bill to amend the Internal Revenue Code of 1986 to expand and extend the first-time homebuyer credit HR 3640- A bill to amend the Internal Revenue Code of 1986 to extend and expand the first-time homebuyers credit and to provide a loss deduction on the sale of a principal residence HR 3902- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit and to eliminate the first-time homebuyer requirement and increase the adjusted gross income limitations with respect to such credit, and for other purposes S 1230- Home Buyer Tax Credit Act of 2009 HR 1453- A bill to amend the Internal Revenue Code of 1986 to extend and expand the homebuyer tax credit Expansion of First-Time Homebuyer Tax Credits HR 2606- Home Buying Credit Expansion Act HR 2619- A bill to amend the Internal Revenue Code of 1986 to temporarily expand the credit for first-time homebuyers to all homebuyers and to allow individuals a temporary refundable credit against income tax for the costs of refinancing acquisition indebtedness secured by their principal residence HR 2905- Homebuyer Tax Credit Expansion Act of 2009 Expansion of Small Business Health Coverage; Possible Limits on Itemized Deductions as Pay-Fors; Affordability Tax Credits HR 3200- America's Affordable Health Choices Act of 2009 HR 3962- Affordable Health Care for America Act S 1679- Affordable Health Choices Act S 1796- America's Healthy Future Act of 2009 S 979- Small Business Health Options Program (SHOP) Act HR 2360- Small Business Health Options Program (SHOP) Act of 2009 Extension of First-Time Homebuyer Tax Credit HR 1993- First-Time Homebuyer Credit Extension Act of 2009 HR 3761- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes S 1678- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax c... HR 1344- Real Help for Homebuyers Act of 2009 HR 1767- Fair Housing Tax Credit Extension Act of 2009 HR 5168- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes HR 5183- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes HR 5188- A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes HR 525- A bill to amend the Internal Revenue Code of 1986 to repeal the recapture rule of the first-time homebuyer credit and to extend the application of the credit through 2009 Home Purchase Tax Credit for First-Time Homebuyers S 253- Fix Housing First Homebuyer Tax Credit Act S 312- First-Time Homebuyers' Tax Credit Act of 2009 Homebuyer Tax Credit Administration HR 3901- Homebuyer Tax Credit Improvement Act of 2009 Modification of Homebuyer Tax Credits; Making Mortgage Interest Deduction Permanent HR 1805- American Working Families Tax Relief Act of 2009 Payroll Tax Treatment of Health Insurance Premiums Paid for Self-Employed Individuals HR 1470- Equity for Our Nation's Self-Employed Act of 2009 S 725- Equity for Our Nation's Self-Employed Act of 2009 Permission for Developers of Housing Financed through Disaster Relief Programs to Receive Tax Benefits as Grants Rather than Tax Credits HR 2995 - Disaster State Housing Recovery Act of 2009 Tax Credits for Certain Home Purchases HR 1119- A bill to amend the Internal Revenue Code of 1986 to expand the application of the homebuyer credit, and for other purposes HR 3760- Home Buyer Tax Credit Act of 2009 HR 3825- Helping Homebuyers Act of 2009 HR 1245- Homebuyer Tax Credit Act of 2009 Tax Deductions for Start-Up Expenditures; Home Office Deductions HR 4637- Help Small Businesses Start and Grow Act of 2010 Tax Incentives for Historic Home Rehabilitation HR 3670- Historic Homeowners Revitalization Act of 2009 Tax Liability of Real Estate Partnerships/Treating Carried Interest as Ordinary Income Rather than Capital Gains HR 1935- A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services HR 4213- American Jobs and Closing Tax Loopholes Act of 2010 Relief for Victims of Gulf Cost Oil Spill HR 5598 - Oil Spill Tax Relief Act of 2010 Tax Credit for Hurricane and Tornado Mitigation Expenditures HR 308 - Hurricane and Tornado Mitigation Investment Act of 2009 Tax Credits for Energy/Water Efficiency HR 4226 - Expanding Building Efficiency Incentives Act of 2009 HR 1908 - A bill to amend the Internal Revenue Code of 1986 to provide a credit for property certified by the Environmental Protection Agency under the WaterSense program S 1321 - A bill to amend the Internal Revenue Code of 1986 to provide a credit for property labeled under the Environmental Protection Agency Water Sense program Changes to Information Reporting Requirements Related to Health Laws S 3578 - Small Business Paperwork Mandate Elimination Act Clarifications of Individuals' Employment Status S 3786 - Fair Playing Field Act of 2010 HR 6128Fair Playing Field Act of 2010 Changes to Energy-Related Tax Provisions S 3935 - A bill to amend the Internal Revenue Code of 1986 to improve and extend certain energy-related tax provisions, and for other purposes. Tax incentives for Commercial Real Estate Investment HR 6317 - A bill to amend federal law, including the Internal Revenue Code of 1986, to reform and encourage investment in commercial real estate, and for other purposes.

Client expense: $4,500,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, Veterans Affairs, Dept of (VA), Vice President of the U.S., White House Office

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

Client expense: $4,440,000 · Firm income: Not reported

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