Main Street Fairness Act

LIFO repeal; LCM repeal ; H.R. I 083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.l083, Business Activity Tax Simplification Act of2009; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form oftax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 20 I 0, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of2010 (H.R. 3590; PL No: 111-148); H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of2010, 15 year recovery period for qualified leasehold, retail and restaurant improvement property, bonus depreciation, and WOTC provisions; H.R. 5660, Main Street Fairness Act, To promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes, all provisions.

Client expense: $840,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

LIFO repeal; LCM repeal ; H.R. I 083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.l083, Business Activity Tax Simplification Act of2009; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form oftax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 20 I 0, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of2010 (H.R. 3590; PL No: 111-148); H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of2010, 15 year recovery period for qualified leasehold, retail and restaurant improvement property, bonus depreciation, and WOTC provisions; H.R. 5660, Main Street Fairness Act, To promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes, all provisions.

Client expense: $840,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), 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. 1521 - Cell Tax Fairness Act of 2009 H.R. 2847 - Hiring Incentives to Restore Employment Act H.R. 4213 - 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. 4849 - Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4994 - Taxpayer 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. 5893 - Investing in American Jobs and Closing Tax Loopholes Act of 2010 H.R. 5982 - Small Business Tax Relief Act of 2010 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 IRS rules on uncertain tax positions (Ann. 2010-30) 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 Tax extenders legislation (Senate) CFC look-through treatment Research credit Tax legislation related to health care, including Medicare Part D High premium health insurance excise tax Previous tax cuts due to expire

Client expense: $3,870,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Economic Council (NEC), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), SENATE, Treasury, Dept of, 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: $4,480,000 · 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

H.R. 4213, Tax Extenders Act of 2009. P.L. 111-205 General corporate tax issues and interest in comprehensive tax reform Discussions regarding tax reform outlook H.R.5660 - Main Street Fairness Act

Client expense: $1,540,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Business and energy tax incentives/extenders (including the following: 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tasx credit; deductions for contributions of food inventory, book inventories to public schools, and computer equipment for education purposes and computer equipment for education purposes; renewable energy tax credits/incentives; energy efficiency tax credits/incentives; research and development tax credit; Subpart F active-financing and look-through exceptions); health care related tax provisions; streamlined sales tax legislation; HR 5660, Main Street Fairness Act; net operating loss carryback proposals; value-added/national retail sales tax proposals; alternative minimum tax; income recognition rules for advanced payments; expensing and capitalization rules; treatment of vendor allowances; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods, deferral of tax on foreign earnings, business entity classification rules, foreign tax credit rules; FUTA and surtax; stimulus proposals, including bonus depreciation; energy tax issues; IRS disclosure of uncertain tax positions; regulations regarding 1099 reporting requirements for payments to corporations; Hiring Incentives to Restore Employement (HIRE Act), H.R. 2847; Section 199 manufacturing deduction; Patient Protection and Affordable Care Act, H.R. 3590; Health Care and Education Reconciliation Act of 2010, H.R. 4872; tax reform generally; extention of EGTRAA & JGTRAA tax relief provisions; HR 1586 international tax provisions; HR 5297, Small Business Jobs Act of 2010; S 3816, Creating American Jobs and Ending Offshoring Act; repeal of expanded 1099 reporting; Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (H.R. 4853).

Client expense: $540,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Legislation relating to sales tax fairness and simplification, specifically HR 5660, Main Street Fairness Act; Economic Stabilization; Taxation of foreign investment in real property; HR 4539, Real Estate Reviatlization Act of 2010; and HR 5901, The Real Estate Jobs and Investment Act of 2010

Client expense: Not reported · Firm income: $110,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Potential CAP on Siloxanes and Silicones - CAS Number 63148-53-8 S 3804 Combating Online Infringement and Counterfeits Act of 2010 S. Amdt to S. 303 The America's Great Outdoors Act of 2010 MB Docket No. 09-191, WC Docket No. 07-52 Notice of Proposed Rulemaking in the Matter of Preserving the Open Internet Broadband Industry Practices GN Docket No. 10-127 Notice of Inquiry in the Matter of a Framework for Broadband Internet Service N/A Rewriting the Electronic Communications Privacy Act HR 5660 Main Street Fairness Act

Client expense: $260,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

S. Amdt to S. 303 The America's Great Outdoors Act of 2010 MB Docket No. 09-191, WC Docket No. 07-52 Notice of Proposed Rulemaking in the Matter of Preserving the Open Internet Broadband Industry Practices GN Docket No. 10-127 Notice of Inquiry in the Matter of a Framework for Broadband Internet Service MB Docket No. 10-56 Public Notice in the Matter of Applications of Applications of Comcast Corporation, General Electric Company, and NBC Universal, Inc., to Assign and Transfer Control of FCC Licenses N/A Rewriting the Electronic Communications Privacy Act HR 5660 Main Street Fairness Act

Client expense: $260,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

S. Amdt to S. 303 The America's Great Outdoors Act of 2010 MB Docket No. 09-191, WC Docket No. 07-52 Notice of Proposed Rulemaking in the Matter of Preserving the Open Internet Broadband Industry Practices GN Docket No. 10-127 Notice of Inquiry in the Matter of a Framework for Broadband Internet Service MB Docket No. 10-56 Public Notice in the Matter of Applications of Applications of Comcast Corporation, General Electric Company, and NBC Universal, Inc., to Assign and Transfer Control of FCC Licenses N/A Rewriting the Electronic Communications Privacy Act HR 5660 Main Street Fairness Act

Client expense: $260,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1019, H.R. 1083, H.R. 1521, S. 1192, H.R. 2110, H.R. 2303, H.R. 2600, H.R. 4175, H.R. 5649, H.R. 5660

Client expense: Not reported · Firm income: $25,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1) H.R 2110, all provisions (regulates state and local personal income taxes imposed on nonresidents). 2) H.R. 5660, all provisions (describes a simplified state and local sales and use tax system and authorizes state governments implementing a simplified system to impose a sales tax collection obligation on non-nexus sellers). 3) H.R. 1083, all provisions (clarifies the extent of state tax jurisdiction with regard to business activity taxes).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the taxation of remote sales, including: H.R. 5660, the Main Street Fairness Act.

Client expense: $530,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

H.R. 5660, Main Street Fairness Act.

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

Government targets: Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

LIFO repeal; LCM repeal; H.R. 1083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.1083, Business Activity Tax Simplification Act of 2009 ; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form of tax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 2010, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of 2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of 2010 (H.R. 3590; PL No: 111-148); H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, 15 year recovery period for qualified leasehold, retail and restaurant improvement property, bonus depreciation, and WOTC provisions; H.R. 5660, Main Street Fairness Act, To promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes, all provisions.

Client expense: $840,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

H.R 5660, Main Street Fairness Tax (Internet Sales) Miscellaneous Tax Issues, including depreciation, AMT, extenders and streamlined sales tax

Client expense: $4,180,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5660, Main Street Fairness Act, all provisions. H.R. 4337, Regulated Investment Company Act of 2009, all provisions relating to changes to Subchapter M of the Internal Revenue Code related to Real Estate Investment Trusts. Real Estate Revitalization Act of 2010, H.R. 4539, Modification of the Foreign Investment in Real Property Tax Act (FIRPTA) to facilitate foreign equity investment in the U.S. real estate market.

Client expense: $460,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

HR 5660 - Main Street Fairness Act HR 4853 - Airport and Airway Extension Act of 2010, Part III H.R.4853:Tax Relief Unemployment Insurance Reauthorization And Job Creation Act of 2010 Revenue Ruling 2006-43

Client expense: $546,791 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Forest Service, White House Office

HR 5660: "Main Street Fairness Act" (provisions related to on-line sales tax collections). HR 4213: "American Jobs and Closing Tax Loopholes Act of 2010" (provisions related to international tax). General Corporate Tax Issues. HR 2625: "Tax Equity for Domestic Partner and Health Plan Beneficiaries Act" (all provisions). HR 1820: "The Tax Equity for Health Plan Beneficiaries Act" (all provisions).

Client expense: $250,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Pipeline & Hazardous Materials Safety Administration, SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office

H.R. 5660, Main Street Fairness Act Issues related to the taxation of remote sales

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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. 1521 - Cell Tax Fairness Act of 2009 H.R. 2847 - Hiring Incentives to Restore Employment Act H.R. 4213 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. 4849 Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 4853 - Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010 H.R. 4994 - Taxpayer 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. 5893 - Investing in American Jobs and Closing Tax Loopholes Act of 2010 H.R. 5982 - Small Business Tax Relief Act of 2010 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 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 VoIP Sourcing Tax legislation State and local taxation of digital goods State and local taxation of telecommunications Retirement and pension plan funding U.S. taxation of foreign earnings Dividend taxation Corporate tax rates Energy tax legislation Treasury guidance on the Economic Substance Doctrine IRS rules on uncertain tax positions (Ann. 2010-30) Telecommunications equipment depreciation Cost recovery and depreciation issues, including 50% expensing Bonus depreciation Tax treatment of employer provided cell phones Tax treatment of gain in certain spin-off transactions CFC look-through treatment Research credit Employer education assistance Omnibus tax bill

Client expense: $3,760,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R. 4213, Tax Extenders Act of 2009. P.L. 111-205 General corporate tax issues and interest in comprehensive tax reform Discussions regarding tax reform outlook H.R.5660 - Main Street Fairness Act

Client expense: $1,390,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Sales and use taxes on interstate transactions (H.R. 5660).

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issue - Business Activity Tax: H.R. 1083, Business Activity Tax Simplification Act of 2009; General issues related to implementation of the Streamlined Sales Tax Project (SSTP) and proposals granting authority to states to mandate the collection of state and local sales taxes by remote retailers absent physical nexus in the state; HR 5660, The Main Street Fairness Act HRes 1570 Issues related to the extension and reform of the Research and Development Tax Credit; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010 P.L. 111-312 , Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Proposals related to "deferral" of federal taxation of overseas corporate income, transfer pricing, "earnings stripping" rules and other federal tax policies impacting the taxation of non-US earnings; P.L. 111-240, Small Business Jobs and Credit Act of 2010 Proposals related to tax credits and deductions aimed at incenting the development of Internet-based start-up small businesses.

Client expense: $397,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Postal Rate Commission, SENATE, U.S. Trade Representative (USTR), White House Office

HR 5660, Main Street Fairness Act: entire bill.

Client expense: $127,618 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE

Treatment of sales tax collection for online purchases, H.R. 5660 - "Main Street Fairness Act"; Incentives for energy efficient products and e-vehicles; H.R. 4213 - "American Jobs and Closing Tax Loopholes Act of 2010".

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

Uniform rules for personal income taxation and withholding by non-resident states. HR 2110- The Mobile Workforce State Income Tax Fairness and Simplification Act. HR 1083 - The Business Activity Simplification Act. HR 5660 - The Main Street Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative issues relating to real estate and real estate investment trust (REIT); S 3289 and HR 4256, Sustainable Property Grants Act of 2009; FIRPTA; S 1637, Expanding Building Efficiency Act of 2009; HR 5660, Main Street Fairness Act; HR 5901, Real Estate Jobs and Investment Act of 2010; and HR 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1083 To Regulate Certain Taxation of Interstate Commerce, and for other purposes HR 1560 To Make the Moratorium of Internet Access Taxes and Multiple and Discriminatory Taxes on Electronic Commerce permanent S 43 Permanent Internet Tax Freedom Act of 2009 HR 5660 Main Street Fairness Act Any legislation relating to Streamlining Sales and Use Tax Agreement or collection of sales taxes by the States for sales by remote sellers.

Client expense: $250,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Postal Regulatory Commission, SENATE, U.S. Postal Service (USPS)

The need for federal sales tax fairness and simplification legislation to promote simplification and fairness in the administration and collection of state sales and use taxes. HR 5660, The Main Street Fairness Act (all provisions)

Client expense: Not reported · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE

H. R. 5660, Main Street Fairness Act, issues pertaining to the small business exemption under the Streamlined Sales Tax Plan (SSTP); H. Res. 1570, Supporting the preservation of internet enterprises and small businesses; H. R. 5649, To promote neutrality, simplicity and fairness in the taxation of digital goods and services.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 5660, Main Street Fairness Act: entire bill.

Client expense: Not reported · Firm income: $50,000

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE

H.R.5660, "The Mainstreet Fairness Act," to promote simplification and fairness in the administration and collection of sales and use taxes. All provisions. H.R.1935, amends the Internal Revenue Code of 1986 provides for the treatment of partnership interests held by partners providing services. H.R.3525, to amend Internal Revenue Code of 1986 to provide for the treatment of bonds issued to finance renewable energy and efficiency. H.R.4839, amends Section 118 of the Internal Revenue Code regarding capital contributions by a non-shareholder to include partnerships. H.R.4306, amend IRC of 1986 to permanently extend 15 year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. H.R.4213, "Tax Extenders Act of 2009," to extend certain expiring tax provisions, Title VI, Subtitle A, partnership interests held by partners providing services, became "American Jobs & Closing Tax Loopholes Act of 2010", Title IV, Revenue Offsets, Subtitle B412, same issue. H.R.5943, "The Community Recovery and Enhancement Act," amends the IRC to allow a new tax deduction for 50% of equity investment in commercial real property made to reduce the amount of indebtness secured by commercial real property. H.R.5901, "Real Estate Jobs and Investment Act of 2010," amends the IRC to increase allowable ownership in a REIT stock allowed by the Foreign Investment in Real Property Tax Act. Sec.1402 of Public Law 111-152 (Patient Protection and Affordable Care Act) imposes a 3.8% tax on net investment income beginning in 2013.

Client expense: $201,911 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), White House Office

SSTP streamlined sales tax project. H.R. 5660, The Main Street Fairness Act H.Res. 1570, Supporting the preservation of Internet entrepreneurs and small businesses.

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the taxation of remote sales H.R. 5660 - Main Street Fairness Act

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Main Street Fairness Act; HR 5660

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 5660 The Streamlined Sales Tax Bill

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3101, S. 3304 & S. 3828, Twenty First Century Communications and Video Accessibility Act of 2010; S. 2847, Commerical Advertisement Loudness Mitigation Act (CALM Act); HR 1083, Business Activity Tax Simplification Act; S. 3742, The Data Security and Breach Notification Act of 2010; S. 3756, Public Safety Spectrum and Wireless Innovation Act; HR 5828, Universal Reform Act of 2010; HR 1521, Cell Tax Fairness Act of 2009; H. Con. Res. 311; HR 3745, PEG bill; (cont.) HR 5947, Voluntary Incentives Auction Act of 2010; S. 3624, Freedom for Consumer Choice Act; HR 5777, Best Practices Act; S. 3610, Spectrum Measurement and Policy Reform Act; S. 3579, Data Security Act of 2010; S. 3295, Disclose Act; HR 5649, Digital Goods and Services Tax Fairness Act; and HR 5660, Main Street Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Main Street Fairness Act: HR 5660

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1) H.R 2110, all provisions (regulates state and local personal income taxes imposed on nonresidents). 2) H.R. 5660, all provisions (describes a simplified state and local sales and use tax system and authorizes state governments implementing a simplified system to impose a sales tax collection obligation on non-nexus sellers). 3) H.R. 1083, all provisions (clarifies the extent of state tax jurisdiction with regard to business activity taxes).

Client expense: $30,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the taxation of remote sales H.R. 5660 - Main Street Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5982 1099 Repeal with Tax Hike H.R. 3454 2011 National Defense Authorization Act H.R. 847 9/11 First Responder Bill H.R. 3081 Continuing Appropriations Act, 2011 H.R. 1586 Education, Jobs and Medicaid Funding Bill H.R. 915 FAA Reauthorization Bill H.R. 5857 Fair American Corporate Tax (FACT) Act H.R. 5893 Investing in American Jobs and Closing Tax Loopholes Act of 2010 HR 5660 Main Street Fairness Act H.R.5822 Military Construction and Veteran Affairs and Related Agencies Appropriations Act H.R. 5618 Restoration of Emergency Unemployment Compensation Act H.J.Res. 96 RSC Continuing Resolution, 2011 H.R. 4785 Rural Energy Savings Program Act H.R. 5297 Small Business Jobs Act H.R. 4899 Supplemental Appropriations Act, 210 S. 3773 Tax Hike Prevention Act H.R. 3424 To amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates. H.R. 5850 Transportation, Housing and Urban Dvelopment Appropriations Act H.R. 4213 Unemployment Compensation Extension Act

Client expense: $260,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1019, H.R. 1083, H.R. 1192, HR 1521, H.R. 1560, S. 43, H.R. 1956, H.R. 2110, H.R. 2303, H.R. 2600, H.R. 4175, H.R. 4173, H.R. 5649, H.R. 5660

Client expense: Not reported · Firm income: $25,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 71 Telephone Excise Tax Repeal Act of 2009, support amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 47 Telephone Excise Tax Repeal Act of 2009, support amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 3011 Telephone Excise Tax Repeal Act of 2009, support amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 43 The Permanent Internet Tax Freedom Act of 2009, advocated in favor of permanent moratorium on Internet taxes HR 1560 The Permanent Internet Tax Freedom Act of 2009, advocated in favor of permanent moratorium on Internet taxes S 292 Witholding Tax Relief Act of 2009, support the repeal of witholding on certian payments made to vendors by government entities HR 275, support the repeal of witholding on certian payments made to vendors by government entities S 144 Modernize Our Bookkeeping in the Law for Employees Cell Phone Act of 2009, support this bill to remove cell phones from listed property under section 280F of Internal Revenue Service code HR 690 Modernize Our Bookkeeping in the Law for Employees Cell Phone Act of 2009, support this bill to remove cell phones from listed property under section 280F of Internal Revenue Service code HR 691 The Broadband Access Equality Act of 2009, as it relates to credit against income tax for businesses furnishing broadband service to underserved and rural area HR 422, support extending the R&D tax credit through 2010 and to increase and make permanent the alternative simplified reseach credit HR 1521 The Cell Tax Fairness Act of 2009, support restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1192 Mobile Wireless Tax Fairness Act of 2009, support restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S1203 Grow Research Opportunities with Taxcredits' Help Act (GROWTH Act), support provisions to amend the Internal Revenue Service Code to extend the research credit through 2010 and to increase and make permanent the alternative simplified reseach credit HR 4213 Unemployment Compensation Extension Act of 2010, support the extension of certain expiring provisions as it relates to extending the R&D tax credit for one year and provide defined benefit plan funding relief, and changes to the tax treatment of "carried interest" HR 2847, The Hiring Incentives to Restore Employment Act, support an effort to attach language extending the 50% bonus depreciation to December 31, 2010 HR 4849 The Small Business and Infrastructure Jobs Tax Act of 2010, support efforts to attach language extending the 50% bonus depreciation to December 31, 2010 S 1447 Connecting America Act of 2009, provisions relating to tax credits for broadband service providers HR 5649 Digital Goods and Services Tax Fairness Act of 2010, support legislation to establish a national framework to prevent multiple and discriminatory taxation of digital goods and services HR 5297 Small Business Lending Fund Act, provisions related to the extension of bonus depreciation and the delisting of cell phones as listed property HR 5660 Main Street Fairness Act, as it relates to tax provisions and tax simplification for communication services S 3793 Job Creation and Tax Cuts Act of 2010, as it relates to a one-year extension of expiring tax provisions including the R&D tax credit and changes to the tax treatment of "carried interest"

Client expense: $3,467,911 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)