Death Tax Repeal Permanency Act of 2011

HR 2419, Food, Conservation and Energy Act of 2008; regulations related to agriculture and farmer cooperatives. HR 6124, Food, Conservation and Energy Act of 2008; regulations related to agriculture and farmer cooperatives. HR 1259, S 2242, Death Tax Repeal Permanancy Act of 2012; regulations related to agriculture and farmer cooperatives. A provision to make bonus depreciation applicable to growers of trees and vines.

Client expense: Not reported · Firm income: $215,675

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

HR 2419, Food, Conservation and Energy Act of 2008; regulations related to agriculture and farmer cooperatives. HR 6124, Food, Conservation and Energy Act of 2008; regulations related to agriculture and farmer cooperatives. HR 1259, S 2242, Death Tax Repeal Permanancy Act of 2012; regulations related to agriculture and farmer cooperatives.A provision to make bonus depreciation applicable to growers of trees and vines.

Client expense: $220,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

Supported various efforts to improve and simplify the tax code for dairy farmers.Estate Tax - HR 1259, the Death Tax Repeal Permanency Act of 2011 - Supported efforts to reform estate taxes. Alternative Minimum Tax - Supported efforts to eliminate the Alternative Minimum Tax (AMT). Bonus Depreciation - HR 1747 and S 700 - Supported legislation to make bonus deprecation for farm equipment permanent.

Client expense: $127,100 · Firm income: Not reported

Government targets: Administration for Children & Families (ACF), Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

Estate Tax, H.R. 1259, S. 2242

Client expense: $300,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1259, Death Tax Repeal Permanency Act; Estate Tax Reform: H.R. 6439, Keep the Forest in the Family Estate Tax Act of 2012; H.R. 8, American Taxpayer Relief Act of 2012; S. 2200, Saving the Family Farm Act of 2012; H.R. 390, Family Farm Preservation and Conservation Estate Tax Act

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

Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR)

H.R. 1033; H.R. 1259; H.R. 1757; H.R. 1478; S. 2050; H.R. 1663S. 1049; H.R. 1370

Client expense: $188,000 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Federal Bureau of Investigation (FBI), Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE, Veterans Affairs, Dept of (VA)

Estate Tax HR 1259 Death Tax Repeal Permanency Act, S 2232 Death Tax Repeal Permanency Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax Repeal: H.R. 1259, S. 2242 Tax Reform H.R. 8

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

Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE

Estate Tax Repeal: H.R. 1259, S. 2242 Tax Reform H.R. 8

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

Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE

H.R. 8 Job Protection and Recession Prevention Act of 2012 Bill would extend for an additional year, through 2013, the Bush-era tax reductions originally enacted in 2001 and 2003, and set to expire at the end of this year. NSBA supported. H.R. 9 The Small Business Tax Cut Act Bill will allow businesses with fewer than 500 employees to take a tax deduction equal to 20 percentfor one yearof their active business income. This deduction also would apply to pass-through entities, which compose the majority of small businesses. NSBA supported. H.R. 25 Fair Tax Act of 2011 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 436 Protect Medical Innovation Act of 2012 Bill would amend the Internal Revenue Code to repeal the medical device excise tax that is scheduled to go into effect on January 1, 2013. NSBA supported. H.R. 679 - Berry Amendment Extension Act This bill would require that any items purchased by the Sec. of the Department of Homeland Security directly related to national security interests are grown, reprocessed, reused, or produced in the US, except with regard to issues of necessary quality and quantity. NSBA supported H.R. 880 - Equity for Our Nations Self-Employed Act of 2011 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. 1259 Death Tax Repeal Permanency Act of 2011 Bill to repeal the estate tax. The effective date is the date of enactment, and the bill retains step-up basis. NSBA supported. H.R. 1418 - Small Business Lending Enhancement Act of 2011 Bill would increase the cap for credit union lending from 12.25 percent to 27.5 percent of total assets of the credit union. NSBA supported. H.R. 1663 Small Business Encouragement Act Amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million, or who did not employ more than 100 full time employees, a work opportunity tax credit for hiring unemployed individuals as full-time employees during 2012 and 2013. NSBA opposed. H.R. 1697 Communities First Act Bill would provide community bank regulatory relief. NSBA supported. H.R. 1827 Home Office Deduction Simplification Act Bill would allow home-based businesses to take a standard $1,500 deduction for home office expenses. NSBA supported. H.R. 2312 - Department of Defense Textile and Apparel Procurement Fairness Act Among other things, prohibits DoD from purchasing more than 5 percent of any one textile or apparel product from the Federal Prison Industries (FPI). NSBA supported. H.R. 2501, H.R. 1113 Fair Employment Opportunity Act of 2011 Would make unemployed a protected class for discrimination law purposes. NSBA opposed. H.R. 2885 Legal Workforce Act This bill would make the use of E-Verify Mandatory for all employers. NSBA opposed. H. R. 2941 Startup Expansion and Investment Act Bill would address SarbanesOxley internal control reporting for small entities. NSBA supported. H.R. 3012 - Fairness for High-Skilled Immigrants Act Would eliminate the per-country numerical cap on the number of employment-based immigrant visas and increase the per-country numerical limitation for family-sponsored immigrant visas from 7 percent to 15 percent annually. NSBA is monitoring. H.R. 3476 AGREE Act Bill would address SarbanesOxley internal control reporting for small entities. NSBA supported. H.R. 3634 - Federal Prison Industries Competition in Contracting Act Require the Federal Prison Industries (FPI) to compete for government contracts, requires FPI to provide a detailed analysis of the probable impact on the private sector, prohibit FPI from selling products commercially, and require agencies to research private sector products based on price, quality, and time of delivery, among other things. NSBA is monitoring. H.R. 3786 - Plain Regulations Act of 2012 This bill would reform the regulatory process to require the use of clear and concise language in all new government regulations. NSBA supported. H.R. 3850 - Government Efficiency Through Small Business Contracting Act of 2012 Raise the government-wide small business contracting goal from 23% to 25%, the small business subcontracting goal from 35.9% to 40%, and also prevent senior officials from receiving bonuses in subsequent years where their respective agencies failed to meet the established small business contracting goals. NSBA supported. H.R. 3851 - Small Business Advocate (SBAA) This bill would enhance the role of the Office of Small and Disadvantaged Business Utilization (OSDBU) by elevating the OSDBU Director to a Senior Executive Service position and would prohibit them from holding another position at the same time. NSBA supported. H.R. 3893 - Subcontracting Transparency and Reliability (STAR) Act of 2012 Ensure that small businesses are the ones actually benefiting from the contracts set aside on their behalf. It would also allow more small businesses to partner and compete for federal contracts. NSBA supported. H.R. 3980 - Small Business Opportunity Act of 2012 Enhance the role of small-business advocates in the federal acquisition and procurement processes, create small-business contracting classes, and ensure that small business concerns are properly utilized in all applicable federal procurement and acquisition planning processes. NSBA supported. H.R. 3985 - Building Better Business Partnerships Act of 2012 This bill would allow the SBA to oversee all civilian mentor protege programs, improve small-businesses ability to win and perform on government contracts. NSBA supported. H.R. 3987 - Small Business Protection Act of 2012 Would ensure that the size standards assigned to each industry group are appropriate for each NAICS code and do not make it more difficult for small-business to compete for federal contracting opportunities. NSBA supported. H.R. 4032 - Help Entrepreneurs Create American Jobs Act Amends Section 195 of the Internal Revenue Code to increase the allowable deduction for business start-up expenses from $5,000 to $10,000, extending the 2010 temporary increase in the maximum deduction for start-up expenditures for ten years. NSBA supported. H.R. 4081 - Contractor Opportunity Protection (COP) Act of 2012 Protects small business contractors from unfair contract bundling by allowing the SBA (or a third party group) to appeal an agencys decision to bundle contracts, clarifies statutory limits on contract bundling, and requires publication of bundling justification to increase transparency. NSBA supported. H.R. 4118 - Small Business Procurement Improvement Act of 2012 Requires federal agencies to include small business concerns in multiple award contracts, carry out a program to increase small business participation in multiple award contracts, and provide the SBA with representation on the Federal Acquisition Regulatory Council. NSBA supported. H.R. 4121 - Early Stage Small Business Contracting Act of 2012 Requires SBA administrator to create and carry out a program to provide improved access to federal contract opportunities for early-stage small business concerns. NSBA supported. H.R. 4191 - Credit Union Small Business Lending Act Establishes a separate process by which credit unions participating in the 7(a) loan program may receive approvals and repurchases regarding loan guarantees under that program, creates a credit union outreach program, and authorizes the SBA Administrator to simplify the application process for credit union participation. NSBA is monitoring. H.R. 4196 Bonus Depreciation Bill extends 100 percent bonus depreciation through the rest of this year. Bonus depreciation allows businesses of all sizes to immediately expense the cost of property purchased and placed into service. NSBA supported. H.R. 4203 - Womens Procurement Program Improvement Act of 2012 This bill would expand contracting opportunities for women-owned small business concerns. NSBA supported. H.R. 4206 - Contracting Oversight for Small Business Jobs Act of 2012 Addresses contracting fraud by helping small businesses comply with complicated contracting and size rules, and providing a safe harbor for small businesses making a good faith effort to comply with those rules. NSBA supported. H.R. 4310 National Defense Authorization Act (NDAA) Reauthorizes our national defense programs and includes contracting reform provisions that will help small businesses. NSBA is monitoring this legislation, but supports the specific contracting reform provisions. H.R. 4377 RAPID Act Would improve the environmental review and permitting process by providing concurrent reviews, allow state-level environmental reviews to be used in certain situations, consolidate the process into a single Environmental Impact Statement (EIS), and impose fixed deadlines for completion of an EIS or an Environmental Assessment (EA). NSBA supported. H.R. 4409 Reforming and Consolidating Government Act of 2012 This bill would define President Obamas proposed efficiency-enhancing plan as a reorganization plan and also expands the Presidents executive authority to reorganize federal agencies. NSBA is monitoring. H.R. 4471 Gasoline Regulations Act of 2012 Bill would establish an interagency committee to analyze and report on the cumulative impact of certain EPA regulations and actions that affect gasoline, diesel fuel, natural gas prices, jobs, and the economy. NSBA is monitoring. H.R. 4480 Strategic Energy Production Act of 2012 Bill would require the development of a plan to increase oil and gas exploration, development and production under oil and gas leases on Federal lands to offset any drawdown of petroleum reserves from the Strategic Petroleum Reserve. NSBA is monitoring. H.R. 5187 IMPACT Act Bill would extend Production Tax Credits for renewable energy, extend the 1603 Grant Program, extend energy efficiency tax credits, provide incentives for heavy duty natural gas vehicles, and would eliminate certain tax breaks for major integrated oil companies. NSBA supported. The Domestic Energy and Jobs Act (Includes H.R. 4480, H.R. 4471, H.R. 4381, H.R. 4382, H.R. 4383, H.R. 2150, and H.R. 2752) This is a package of energy bills that will increase energy production on federal lands, require an interagency committee to conduct an analysis of certain EPA rules and actions that impact fuel prices, require the Secretary of the Interior to establish an all-of-the-above energy plan for federal lands, increase the amount of federal lands available for leasing and encourage onshore oil development and exploration, ensure development of oil and natural gas reserves in the National Petroleum Reserve Alaska, and authorize the BLM to conduct Internet-based auctions for onshore leases. NSBA is monitoring. H.R. 5893 Startup Act 2.0 This bill will provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supported. H.R. 6102 America's Small Business Tax Relief Act of 2012 The bill's aim is to help small business owners by instituting eight permanent tax deductions that not only provide fiscal clarity for the business-owners, but also, provide them with equity in the tax code. NSBA supported. H.R. 6132 American Clothing for American Olympians Act This bill requires the U.S. Olympic Committee to ensure that all goods to be donated or supplied to any amateur athlete, coach, trainer, manager, administrator, or official of the U.S. Olympic team, the Paralympic team, or the Pan-American team are substantially made in the United States. NSBA is monitoring. H.R. 6156 Russia and Moldova Jackson-Vanik Repeal Act of 2012 The measure would provide permanent normal trade relations by lifting a Cold War trade provision known as the Jackson-Vanik amendment. NSBA supported. H.R. 6245 - Saving High-Tech Innovators from Egregious Legal Disputes Act This bill would require non-practicing entities (i.e. patent trolls) to pay a defendants computer hardware and software patent litigation costs if the court determines that the non-practicing entity did not have a reasonable likelihood of succeeding. NSBA is monitoring. H.R. 6397 - Defending American Taxpayers From Abusive Government Takings Act This bill would prohibit Fannie Mae, Freddie Mac, and HUD from purchasing, guaranteeing, making, issuing, or insuring any mortgage (small business loan) secured by a structure or dwelling unit located within a county that contains any structure or dwelling unit that secures or secured a residential mortgage loan that the state or any territory, including any agency or political subdivision, obtained during the preceding 120 months by eminent domain. NSBA is monitoring this legislation. H.R. 6412 Attracting the Best and Brightest Act of 2012 Bill would provide up to 55,000 green cards to foreign-born students graduating from an American university with an advanced degree in a STEM field (Science, Technology, Engineering or Mathematics). NSBA supported. H.R. 6429 STEM Jobs Act of 2012 Bill would provide up to 55,000 green cards to foreign-born students graduating from an American university with an advanced degree in a STEM field (Science, Technology, Engineering or Mathematics). NSBA supported. H.R. 6621 AIA Technical Corrections Bill Bill would make technical corrections to the America Invents Act (AIA). NSBA is monitoring. S. 13 Fair Tax Act of 2011 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax on the use or consumption in the United States of taxable property or services. NSBA supported. S. 474 Small Business Regulatory Freedom Act Bill would reform the regulatory process and ensure that job creation by small businesses is considered during the Federal legislative and rulemaking process. NSBA supported. S. 509 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. S.727 Bipartisan Tax Fairness and Simplification Act of 2011 Comprehensive tax reform legislation with provisions consolidating tax brackets for individuals and businesses while at the same time lowering federal tax obligations, in part through a single, flat 24 percent corporate rate. NSBA is monitoring. S. 1289 Taxpayer Advocacy and Government Accountability Promotion Act Bill targets noncompliant tax filers with provisions to improve tax forms and tax administration and decrease tax avoidance by contractors, as a way to reduce the tax gap. NSBA is monitoring. S. 1471 Fair Employment Opportunity Act of 2011Would make unemployed a protected class for discrimination law purposes. NSBA opposed. S. 1590 Fairness for Small Businesses in Federal Contracting Act of 2011Requires the SBA and Federal Acquisition Regulatory Council to replace the North American Industrial Classification System (NAICS) with a new small business size classification system. NSBA is monitoring. S. 1600 Communities First Act Bill would provide community bank regulatory relief. NSBA supported. S. 1736 Acquisition Savings Reform Act of 2011 Bill aims to streamline the federal procurement process by requiring online reverse auctions, consider strategic sourcing vehicles in procurement of commercial items, and direct the FAR council to amend the FAR to reflect the government-wide policy to pay small business concerns as quickly as possible. NSBA is monitoring. S. 1866 AGREE Act Bill would address SarbanesOxley internal control reporting for small entities. NSBA supported. S. 1965 Startup Act Provides capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA is monitoring. S. 2114 - Berry Amendment Extension Act Requires that any items purchased by the Secretary of the Department of Homeland Security directly related to national security interests are grown, reprocessed, reused, or produced in the US, except with regard to issues of necessary quality and quantity. NSBA supported. S. 2129 Reforming and Consolidating Government Act of 2012 This bill would define President Obamas proposed efficiency-enhancing plan as a reorganization plan and also expands the Presidents executive authority to reorganize federal agencies NSBA is monitoring. S. 2172 Fairness in Women-Owned Small Business Contracting Act of 2012 Bill would eliminate the cap on women entrepreneurs and allow women-owned businesses to receive sole source contracts, among other things. NSBA is monitoring. S. 2231 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 is monitoring. S.2242 - Death Tax Repeal Permanency Act of 2012 Bill to repeal the estate tax. The effective date is the date of enactment, and the bill retains step-up basis. NSBA supported. S. 2264 Domestic Fuels Act By streamlining the regulatory process, developing new criteria, and providing liability protection for retailers, this bill would make it easier for retailers to provide multiple fuels (traditional and renewable) to consumers and businesses using the same equipment. NSBA is monitoring. S. 2337 Plain Writing Act for Regulations for 2012 Bill would reform the regulatory process to require the use of clear and concise language in all new government regulations. NSBA supported. S. 3194 Small Business Common Application Act Bill would require a 12-member executive committee to review the feasibility of a common (or single) application for small businesses to use when applying for federal funding opportunities. NSBA is monitoring. S. 3217 Startup Act 2.0 This bill will provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 3275 Master Limited Partnerships (MLPs) Parity Act Bill would allow MLPs to invest in renewable energy projects. NSBA is monitoring. S. 3352 Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 This bill would amend the Internal Revenue Code to: increase megawatt and horsepower capacity limitations for the combined heat and power system property energy tax credit; allow new tax credits to improve advanced motor system energy efficiency, to replace chlorofluorocarbon (CFC) refrigerant chillers, and for investment in any qualifying efficient industrial process water use project; and allow an energy tax credit for investment in biomass heating property. NSBA is monitoring. S. 3387 Team USA Made in America Act of 2012 This bill requires the U.S. Olympic Committee to adopt a policy with respect to uniforms to be worn by athletes during ceremonies that are part of the Olympic Games, the Paralympic Games, or the Pan-American Games that requires it to: purchase or otherwise obtain only uniforms, including accessories that meet the standards of the Federal Trade Commission (FTC) for labeling as "Made in USA"; or make publicly available a detailed justification of the reasons the Committee obtained uniforms that do not meet that requirement. NSBA is monitoring. S. 3414 Cybersecurity Act of 2012 The bill provides for a flexible and voluntary, incentives-based system (or set of standards) to encourage owners and operators of the countrys most critical infrastructure systems to meet much-needed cyber-security requirements. NSBA is monitoring. S. 3438 Offshore Petroleum Expansion Now (OPEN) Act of 2012 This bill would seek to expand offshore energy production via an alternative to the Department of Interiors five-year leasing plan and permit revenue sharing with the participating coastal states. NSBA is monitoring. S. 3444 Wear American Act This bill would direct the Federal Acquisition Regulation Council to amend the Federal Acquisition Regulation (FAR) to require federal agencies to procure textiles and apparel articles that are manufactured in the United States wholly from articles, materials, or supplies mined, produced or manufactured in the United States. NSBA is monitoring. S. 3468 Independent Agency Regulatory Analysis Act of 2012 This bill would, among other things, authorize the President to require an independent regulatory agency to comply with basically the same regulatory analysis requirements as an executive agency (including cost-benefit analysis). NSBA supported. S. 3553 Benefits to Research and American Innovation through Nationality Statutes Act of 2012 (BRAINS Act) Bill would provide up to 55,000 green cards to foreign-born students graduating from an American university with an advanced degree in a STEM field (Science, Technology, Engineering or Mathematics). NSBA supported. EEOC - NSBA opposes efforts to treat educational attainment requirements as discrimination. NSBA opposes efforts to limit employer criminal background checks. U.S. Commission on Civil Rights - NSBA opposes efforts to limit employer criminal background checks. SEC - NSBA supports reasonable regulations implementing the JOBS Act (in particular relating to general solicitation, crowdfunding and emerging growth companies). DOL, HHS, IRS - NSBA opposes efforts to restrict employer provided health care benefit self-insurance with stop loss. HHS Federally Facilitated Exchanges. NSBA supports health insurance exchanges and is seeking rapid implementation and adequate guidance. NSBA supports allowing any QHP that meets all certification standards to sell insurance on the exchanges. HHS SHOPS. NSBA supports immediate implementation of SHOPs in the health insurance exchanges. USCIS Deferred Action policy. NSBA seeks clear rules that do not pose additional legal risk for or burden employers. IRS Health care FSAs. NSBA supports elimination of the so-called use-it or lose-it rule. NSBA also supports revision of the uniform coverage rule if the use-it or lose-it rule is changed. USPTO NSBA filed comments with the U.S. Patent and Trademark Office regarding proposed rule implementing changes of the first to file provisions of the Leahy-Smith America Invents Act. DOL NSBA opposes proposed rule under the Labor-Management Reporting and Disclosure Act that would require employers to report on consultants assisting with speech-writing, public relations advice, labor campaigns, web sites, emails or other materials for employer communication to employees or the public, no matter how minor or indirect the relation to any labor dispute. In addition, modification of personnel policies and practices fall under the persuader activities list. Therefore, arrangements with and the content of the work by attorneys, insurance agents, HR consultants, pension consultants, accountants or financial advisers who review benefits packages or other personnel practices would be reportable.

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Estate tax issues: HR 1259 and S 2242 Death Tax Repeal Permanency Act of 2011

Client expense: $92,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1259, Death Tax Repeal Permanency Act; Estate Tax Reform: H.R. 6439, Keep the Forest in the Family Estate Tax Act of 2012; H.R. 8, American Taxpayer Relief Act of 2012; S. 2200, Saving the Family Farm Act of 2012; H.R. 390, Family Farm Preservation and Conservation Estate Tax Act;

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

Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR)

H.J.Res. 66, Permanent Tax Relief for Families and Small Business Act support H.R. 8, American Taxpayer Relief Act of 2012. support H.R. 436, Health Care Cost Reduction Act of 2012. support H.R. 1259 and S.2242, Estate Tax Bills. support H.R. 9, Small Business Tax Cut Act. no position taken H.R. 1370, To Repeal the Annual Fee on Health Insurance Providers Enacted by the Patent Protection and Affordable Care Act. support H.R. 1744, American Job Protection Act. support H.R. 5842, Restoring Access to Medication Act of 2012. support S. 20, American Job Protection Act. support S. 1368, Restoring Access to Medication Act. support S. 1880, Jobs and Premium Protection Act. support S. 1960, Small Business Carve Out. no position taken S. 3571, a bill that will require the CFPB to consider small business impact in its final qualified mortgage rule. support Hearings Creating Jobs and Growing the Economy: Legislative Proposals to Strengthen the Entrepreneurial Ecosystem Comments CMS-9980-P, Patient Protection and Affordable Care Act; Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation (attached) Other Issues Fiscal Cliff, Small Business Carve Out, 1099-K, H.J.Res. 66, Section 179 small business

Client expense: $673,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)

Repeal of the Death Taxm HR 1259 Support of the legislation for changes to the tax code Aboloshing the double tax on dividends Opposing the gasoline tax increases

Client expense: $36,500 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Minerals Management Service, SENATE

See attached Monitored HR 123, to amend the Internal Revenue Code of 1986 to make certain tax relief permanent and to repeal the estate tax. Supported HR 132, the Create Jobs by Expanding the R&D Tax Credit Act of 2011, to increase the credit for research expenses for 2011 and 2012. Supported HR 134 to make permanent the credit for increasing research activities. Supported HR 158, the EXPENSE Act of 2011, repealing certain limitations on the expensing of section 179 property and to allow taxpayers to elect shorter recovery periods for purposes of determining the deduction for depreciation. Monitored S 361, the Seven Point Plan for Growing Jobs Act of 2011 establishing a manufacturer job training program. Monitored HR 426, the Remove Incentives for Producing Ethanol Act of 2011. Monitored HR 609, the American Competitiveness Act of 2011, reducing the corporate income tax rate. Monitored HR 871, amending the Internal Revenue Code of 1986 to make the credit for search activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. Supported HR 966, the Lawsuit Abuse Reduction Act to require judges to impose monetary sanctions against lawyers who file frivolous lawsuits. Supported HR 1259, the Death Tax Repeal Permanency Act of 2011 repealing the estate and generation-skipping transfer taxes. Monitored HR 1265 permanently extending the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. Monitored HR 1313, Community Bank and Automotive Industry Recapitalization Act of 2011, encouraging investment in certain industries by providing an exclusion from tax on certain gains. Supported HR 1366, the National Manufacturing Strategy Act of 2011. Supported HR 1439, the Business Activity Tax Simplification Act of 2011 to regulate certain state taxation of interstate commerce. Monitored S. 1247, the America Recruits Act. Monitored HR 1325, the AMERICA Works Act. Monitored S. 1452/HR 2701, the Main Street Fairness Act, to promote simplification and fairness in the administration and collection of sales and use taxes. Monitored HR 3007, the Give Credit to Main Street Act Supported S. 1606/HR 3010, the Regulatory Accountability Act. Monitored HR 3137, the Small Business Freedom of Commerce Act Monitored HR 3138, the American Innovation in Manufacturing Act Supported HR 3147, the Small Business Lending Extension Act Monitored HR 3179, the Marketplace Equity Act Monitored HR 3646, the Foreign Manufacturers Legal Accountability Act Supported HR 3655, the Small Business Access to Capital Act Monitored S. 1762, the Withholding Tax Relief Act of 2011 Monitored S. 1801, the Small Business Jobs Tax Extenders Act of 2011 Monitored S. 1828, the Increasing Small Business Lending Act of 2011 Monitored S. 1832, the Marketplace Fairness Act. Supported S. 1873, the Bonus Depreciation and Small Business Expense Extension Act Monitored HR 9, the Small Business Tax Cut Act Monitored S. 2237, the Small Business Jobs and Tax Relief Act Monitored HR 3980, the Small Business Opportunity Act Monitored HR 3987, the Small Business Protection Act Monitored HR 3993, the Capital Access for Small Businesses and Jobs Act Monitored HR 4013, the Temporary Payroll Tax Cut Continuation Act Monitored HR 4643, the Small Business Tax Simplification Act Monitored HR 5795, the Rebuilding American Manufacturing Act Monitored HR 5851, the Increasing Small Business Lending Act Monitored HR 5865, the American Manufacturing Competitiveness Act Monitored HR 6037, the Small Business Lending for Jobs Act Monitored HR 6081, the Advanced Innovating Manufacturing Act Monitored HR 6102, the Americas Small Business Tax Relief Act Monitored HR 6109, the Investing in American Innovation Act Monitored HR 6206, the Build America Bonds Act Monitored HR 6279, the Repeal the Death Tax Act Monitored S. 3218, the Small Business Export Growth Act of 2012 Monitored S. 3412, the Middle Class Tax Cut Act Monitored HR 8, the American Taxpayer Relief Act of 2012

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

Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service

Supported various efforts to improve and simplify the tax code for dairy farmers. Estate Tax - HR 1259, the Death Tax Repeal Permanency Act of 2011 - Supported efforts to reform estate taxes. Alternative Minimum Tax - Supported efforts to eliminate the Alternative Minimum Tax (AMT). Bonus Depreciation - HR 1747 and S 700 - Supported legislation to make bonus deprecation for farm equipment permanent.

Client expense: $127,101 · Firm income: Not reported

Government targets: Administration for Children & Families (ACF), Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

HR 1259 - Death Tax Repeal Permanency Act - working for passage working to include Estate Tax provision in the fiscal cliff package (HR 8) HR 8 - supported passage

Client expense: $27,992 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

-- H.R. 1259 -- Death Tax Repeal Permanency Act of 2011-2012. Support. -- Worked with House and Senate to seek introduction and passage of legislation repealing/reforming the federal estate tax. -- Administration estate tax technical proposals. Opposed. -- Proposals to use one-year extension of 45% federal estate tax rate to "pay for" other legislation. Opposed.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

(1) H.R. 1259/ S. 2242, Death Tax Repeal Permanency Act of 2011 - provision relating to estate tax repeal. (2) H.R. 2495 Tax Equity and Middle Class Fairness Act of 2011 - provisions relating to LIFO (last in, first out) repeal. (3) H.R. 601 End Big Oil Tax Subsidies Act of 2011 - provisions relating to repeal of last-in first-out inventory valuation. (4) H.R. 3179 Marketplace Equity Act of 2011 - provisions relating to remote seller sales tax collection & remittance. (5) S. 1832 Marketplace Fairness Act - provisions relating to remote seller sales tax collection & remittance (6) H.R. 2701/S. 1652 Mainstreet Fairness Act - provisions relating to remote seller sales tax collection & remittance

Client expense: $54,238 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1259 - Death Tax Repeal Permanency Act of 2011. S. 3412 - the Middle Class Tax Cut Act. S. 3413 - the Tax Hike Prevention Act of 2012. H.R. 8 - the Job Protection and Recession Prevention Act of 2012.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 123, "A bill to amend the Internal Revenue Code of 1986 to make certain tax relief permanent, and to repeal the estate tax", H.R. 25, "The Fair Tax Act", H.R. 86, "End Tax Uncertainty Act of 2011", H.R. 99, "Fair and Simple Tax Act of 2011", H.R. 143, To amend the Internal Revenue Code of 1986 to repeal the estate tax and retain stepped-up basis at death, H.R. 390, Family Farm Preservation and Conservation Estate Tax Act, H.R. 696 Tax Relief Uncertainty Act, H.R. 1259, Death Tax Repeal Permanency Act of 2011 H.R. 130, Life Insurance Employee Notification Act Issues related to H.R. __ The Tax Equity and Middle Class Fairness Act of 2011 S. 7, Comprehensive and Fair Tax Reform Act S. 3, Fiscal Responsibility and Spending Control Act S. 13, Fair Tax Act of 2011 S. 336, Tax Relief Certainty Act of 2011 H.R. 4853, Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 H.R. 2495, Tax Equity and Middle Class Fairness Act of 2011 H.R. 1757, To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Issues related to S. 1660, The American Jobs Act of 2011 Issues related to S. 627, The Budget Control Act of 2011 S.Res.270, A resolution supporting the goals of National Life Insurance Awareness Month H.R. 3467, Sensible Estate Tax Act of 2011 Issues related to S. 2230, The Paying a Fair Share Act S ___, The Middle Class Tax Cut Act of 2012 H.R. 4348, MAP-21 H.R. 4050, The Retirement Plan Simplification and Enhancement Act of 2012 H.R. 16, The Sensible Estate Tax Relief Act of 2012 Issues related to S. 3393, The Middle Class Tax Cut Act S. 3420, A bill to extend estate and gift tax rules for one year S. 2242, Death Tax Repeal Permanency Act of 2012 H.R. 8, The American Tax Relief Act of 2012

Client expense: $516,139 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include H.R. 1259, H.R. 1757, H.Con.Res. 34, S. 1286, H.R. 3630, H.R. 3765, S. 2242, S. 3440, H.R. 8, S. 3412

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate tax; Comprehensive tax reform; Employers' marginal tax rates; S. 2242 / H.R. 1259, the Death Tax Repeal Permanency Act; H.R. 1993, the American Job Builders Tax Reform Act of 2011; H.R. 8, Job Protection and Recession Prevention Act of 2012; Extension of tax rates for S corporations and LLCs; Capital Gains tax rate; Alternative Minimum Tax; Expiration of current tax rates; Tax extenders; Individual tax rates; Independent Contractor Status

Client expense: $470,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, President of the U.S., SENATE

S. 2242, HR 1259; Repeal or reduction of the Federal Estate tax

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

"The Tax Hike Prevention and Business Certainty Act" (S. 1647 and H.R. 3091): Legislation that would permanently extend the 15 percent capital gains tax rate. Under current law the 15 percent rate will increase to 20 percent in 2013. Capital gains taxes have a significant impact on farming and ranching because production agriculture requires large investments in land and buildings that are held for long periods of time. (Continued) "Death Tax Repeal Permanency Act of 2011" (H.R. 1259 and S. 2242): Legislation that would repeal estate and generation-skipping transfer taxes and make permanent the maximum 35 percent gift tax rate and a $5 million lifetime gift exemption. Absent Congressional action in 2012, the top rate for the estate tax will increase to 55 percent and the exemption will decrease from $5 million to $1 million per person. The organization supports permanent estate tax relief. Expiration of Tax Provisions: The organization supported an extension of certain tax provisions that had expired or would have expired at the end of 2012. Such provisions include those relating to the production of renewable energy and Section 179 small business expensing. "Job Protection and Recession Prevention Act of 2011" (H.R. 8): Legislation that would extend the 2001 and 2003 tax cuts for one year. Priority issues for our organization include extension of capital gains and estate tax relief, which are addressed in the bill. The organization also supported S. 3413, the "Tax Hike Prevention Act of 2012." The organization opposed tax measures that did not address estate taxes.

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Fish & Wildlife Service (USFWS)

Estate tax, H.R. 1259, S 2242, S. Corps and LIFO

Client expense: $315,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Independent Contractor/Misclassification/Payroll Fraud; Combined Heat & Power Incentives/Production Tax Credit; Comm. Building Tax Incentives - Section 179 expansion & extension; Bonus Depreciation; S Corporation Tax Issues; Section 1603 Extension; Estate Tax - Death Tax Repeal Permanency Act (HR 1259); The American Taxpayer Relief Act of 2012 (HR 8); Tax Relief Act (S 3401); Family and Business Tax Cut Certainty Act of 2012 (S 3521); Spending Reduction Act of 2012 (HR 6684)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

USCA supports H.R. 2959/S. 1561: The Charitable Research Act would expand the tax code to allow for private donors to allocate specific funds on a tax-deductible basis to agriculture research. USCA supports estate tax relief and the permanent reform of the estate and gift tax provisions of the IRS code. USCA supports S. 2274: The Foundation for Food and Agriculture Research Act would establish a nonprofit corporation that would allow for specific allocation of private donations to be directed to agriculture programs USCA supports the Death Tax Repeal Permanency Act: S. 2242/H.R. 1259 which would repeal the federal estate tax, repeal the generation skipping transfer (GST) tax, make permanent the maximum 35 percent gift tax rate and a $5 million lifetime gift tax exemption, and maintain the stepped-up basis provisions important to family farms and businesses USCA supports addressing the estate tax within the year-end "fiscal cliff" package. USCA supports at the very least maintaing the current estate tax levels.

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

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), SENATE, U.S. Trade Representative (USTR)

H.R. 1259 - Death Tax Repeal Permanency Act of 2011. S. 3412 - the Middle Class Tax Cut Act. S. 3413 - the Tax Hike Prevention Act of 2012. H.R. 8 - the Job Protection and Recession Prevention Act of 2012.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

No Bill or Docket # - Possible tax incentives for producing energy from animal by-products User Fees- Food Safety Estate Tax: H.R. 1259, the Death Tax Repeal Permanency Act of 2011; S. 2242, the Death Tax Repeal Permanency Act of 2012 H.R. 8, The American Taxpayer Relief Act

Client expense: $35,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, U.S. Trade Representative (USTR), White House Office

S. 2242 The Death Tax Repeal Permanency Act H.R. 1259 The Death Tax Repeal Permancey Act H.R. Keep the Forest and Farm in the Family Act of 2012 S. 3412 the Middle Class Tax Act and S. 3413, the Tax Hike Prevention Act of 2012

Client expense: $256,091 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support H.R. 2962 Roofing Efficiency Jobs Act Support S. 1575, the Energy-Efficient Cool Roof Jobs Act Support H.R. 6398, the Home Energy Savings Act Support S. 2242/H.R 1259, the Death Tax Repeal Permanency Act Support S. 2050, the Small Business Tax Extenders Act Monitor H.R. 8, the American Taxpayer Relief Act Oppose S. 2343 due to inclusion of tax increase on certain S-corps Support H.J. Res. 66, the Permanent Tax Relief for Families and Small Businesses Act Educate members on pass-through business income tax reform

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Treasury, Dept of

H.R.1259 the Death Tax Repeal Permanency Act of 2011; supported entire bill; H.R. 1232 To amends the Internatl Revenue Code of 2968 to eliminate certain tax benefits related to abortion; supported entire bill;

Client expense: $25,300 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax. H.R. 1259 - Death Tax Repeal Permanency Act of 2011 - whole bill Food Donation Tax Credit. S. 166 - Good Samaritan Hunger Relief Tax Initiative Extension Act of 2011 - whole bill H.R. 2701 - Main Street Fairness Act S. 1452 - Main Street Fairness Act H.R. 2167 - Private Company Flexibility and Growth Act H.R. 3179 - Marketplace Equity Act H.R. 3630 Temporary Payroll Tax Cut Continuation Act S. 1824 - Private Company Flexibility and Growth Act S. 1832 Marketplace Fairness Act S.2242 Death Tax Repeal Permanency Act of 2012 Patient Protection and Affordable Care Act (P.L. 111-148) Sections 1201, 1301, 1302, 1303, 1304, 1311, 1401, 1411, 1412, 1414, 1502, 1512, 1513, 1514 Section 4980H

Client expense: $160,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Executive Office of the President (EOP), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Estate and gift tax reform, including H.R. 1259 (Death Tax Repeal Permanency Act of 2011) and S. 2242 (Death Tax Repeal Permanency Act of 2012), all provisions H.R. 8 (American Taxpayer Relief Act of 2012) regarding estate tax (Title I, Section 101)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1259, H.R. 3091, H.R. 1647 and H.R. 8 - Federal Estate and Capital Gains Tax Legislation

Client expense: $54,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE

Lobbied Congress to extend 50 percent bonus depreciation through 2013. Urged lawmakers to support legislation to permanently repeal the estate tax (H.R. 1259/S. 2242). Urged Congress to resolve the "fiscal cliff" situation to avoid large tax increases and across-the-board cuts to federal programs. Urged lawmakers to overhaul the tax code in support of business risk-taking and investment, so everyone shares in the burdens and benefits.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation Security Administration (TSA)

Urged Congress to find new revenues in the context of the comprehensive tax reform and budget debate to ensure the viability of the Highway Trust Fund's long term viability. Lobbied to prevent repeal of last in, first out (LIFO) accounting method. Urged Congress to permanently repeal the estate tax (H.R. 1259/S. 2242). Lobbied Congress to extend 50 percent bonus depreciation through 2013. Educated Congress about the impact the Affordable Care Act's 3.8 percent tax on passive income could have on equipment distributors. Urged Congress to resolve the "fiscal cliff" to avoid large tax increases and across-the-board cuts to federal programs. Urged lawmakers to overhaul the tax code ensuring that it supports business risk-taking and investment, and everyone shares in the burdens and benefits.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS)

Estate Tax Repeal: H.R. 1259, S. 2242 Tax Reform

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

Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE

HR 2419, Food, Conservation and Energy Act of 2008; regulations related to agriculture and farmer cooperatives. HR 6124, Food, Conservation and Energy Act of 2008; regulations related to agriculture and farmer cooperatives. HR 1259, S 2242, Death Tax Repeal Permanancy Act of 2012; regulations related to agriculture and farmer cooperatives. A provision to make bonus depreciation applicable to growers of trees and vines.

Client expense: $215,675 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1033; H.R. 1259; H.R. 1757; H.R. 1478; H.R. 1370; S. 1049; H.R. 1663; S. 2050

Client expense: $188,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE

H.J.Res. 117 - Continuing Appropriations Resolution, 2013: Resolution prevents a government shutdown and fund federal programs until March 27, 2013. NSBA supported. H.R. 8 - Job Protection and Recession Prevention Act of 2012: Bill would extend for an additional year, through 2013, the Bush-era tax reductions originally enacted in 2001 and 2003, and set to expire at the end of this year. NSBA supported. H.R. 9 The Small Business Tax Cut Act: Bill will allow businesses with fewer than 500 employees to take a tax deduction equal to 20 percentfor one yearof their active business income. This deduction also would apply to pass-through entities, which compose the majority of small businesses. NSBA supported. H.R. 25 Fair Tax Act of 2011: Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 436 Protect Medical Innovation Act of 2012: Bill would amend the Internal Revenue Code to repeal the medical device excise tax that is scheduled to go into effect on January 1, 2013. NSBA supported. H.R. 679 - Berry Amendment Extension Act: This bill would require that any items purchased by the Sec. of the Department of Homeland Security directly related to national security interests are grown, reprocessed, reused, or produced in the US, except with regard to issues of necessary quality and quantity. NSBA supported H.R. 880 - Equity for Our Nations Self-Employed Act of 2011: 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. 942 American Research and Competitiveness Act of 2011: Bill would amend the Internal Revenue Code of 1986 to extend the research credit through 2012 and to increase and make permanent the alternative simplified research credit. NSBA supported. H.R. 1259 Death Tax Repeal Permanency Act of 2011: Bill to repeal the estate tax. The effective date is the date of enactment, and the bill retains step-up basis. NSBA supported. H.R. 1418 - Small Business Lending Enhancement Act of 2011: Bill would increase the cap for credit union lending from 12.25 percent to 27.5 percent of total assets of the credit union. NSBA supported. H.R. 1663 Small Business Encouragement Act: Amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million, or who did not employ more than 100 full time employees, a work opportunity tax credit for hiring unemployed individuals as full-time employees during 2012 and 2013. NSBA opposed. H.R. 1697 Communities First Act: Bill would provide community bank regulatory relief. NSBA supported. H.R. 1827 Home Office Deduction Simplification Act: Bill would allow home-based businesses to take a standard $1,500 deduction for home office expenses. NSBA supported. H.R. 2312 - Department of Defense Textile and Apparel Procurement Fairness Act: Among other things, prohibits DoD from purchasing more than 5 percent of any one textile or apparel product from the Federal Prison Industries (FPI). NSBA supported. H.R. 2501, H.R. 1113 Fair Employment Opportunity Act of 2011: Would make unemployed a protected class for discrimination law purposes. NSBA opposed. H.R. 2885 Legal Workforce Act: This bill would make the use of E-Verify Mandatory for all employers. NSBA opposed. H. R. 2941 Startup Expansion and Investment Act: Bill would address SarbanesOxley internal control reporting for small entities. NSBA supported. H.R. 3012 - Fairness for High-Skilled Immigrants Act: Would eliminate the per-country numerical cap on the number of employment-based immigrant visas and increase the per-country numerical limitation for family-sponsored immigrant visas from 7 percent to 15 percent annually. NSBA is monitoring. H.R. 3476 AGREE Act: Bill would address SarbanesOxley internal control reporting for small entities. NSBA supported. H.R. 3634 - Federal Prison Industries Competition in Contracting Act: Require the Federal Prison Industries (FPI) to compete for government contracts, requires FPI to provide a detailed analysis of the probable impact on the private sector, prohibit FPI from selling products commercially, and require agencies to research private sector products based on price, quality, and time of delivery, among other things. NSBA is monitoring. H.R. 3786 Plain Regulations Act of 2012: This bill would reform the regulatory process to require the use of clear and concise language in all new government regulations. NSBA supported. H.R. 3850 - Government Efficiency Through Small Business Contracting Act of 2012: Raise the government-wide small business contracting goal from 23% to 25%, the small business subcontracting goal from 35.9% to 40%, and also prevent senior officials from receiving bonuses in subsequent years where their respective agencies failed to meet the established small business contracting goals. NSBA supported. H.R. 3851 - Small Business Advocate (SBAA): This bill would enhance the role of the Office of Small and Disadvantaged Business Utilization (OSDBU) by elevating the OSDBU Director to a Senior Executive Service position and would prohibit them from holding another position at the same time. NSBA supported. H.R. 3893 - Subcontracting Transparency and Reliability (STAR) Act of 2012: Ensure that small businesses are the ones actually benefiting from the contracts set aside on their behalf. It would also allow more small businesses to partner and compete for federal contracts. NSBA supported. H.R. 3980 - Small Business Opportunity Act of 2012: Enhance the role of small-business advocates in the federal acquisition and procurement processes, create small-business contracting classes, and ensure that small business concerns are properly utilized in all applicable federal procurement and acquisition planning processes. NSBA supported. H.R. 3985 - Building Better Business Partnerships Act of 2012: This bill would allow the SBA to oversee all civilian mentor protege programs, improve small-businesses ability to win and perform on government contracts. NSBA supported. H.R. 3987 - Small Business Protection Act of 2012: Would ensure that the size standards assigned to each industry group are appropriate for each NAICS code and do not make it more difficult for small-business to compete for federal contracting opportunities. NSBA supported. H.R. 4032 - Help Entrepreneurs Create American Jobs Act: Amends Section 195 of the Internal Revenue Code to increase the allowable deduction for business start-up expenses from $5,000 to $10,000, extending the 2010 temporary increase in the maximum deduction for start-up expenditures for ten years. NSBA supported. H.R. 4081 - Contractor Opportunity Protection (COP) Act of 2012: Protects small business contractors from unfair contract bundling by allowing the SBA (or a third party group) to appeal an agencys decision to bundle contracts, clarifies statutory limits on contract bundling, and requires publication of bundling justification to increase transparency. NSBA supported. H.R. 4118 - Small Business Procurement Improvement Act of 2012: Requires federal agencies to include small business concerns in multiple award contracts, carry out a program to increase small business participation in multiple award contracts, and provide the SBA with representation on the Federal Acquisition Regulatory Council. NSBA supported. H.R. 4121 - Early Stage Small Business Contracting Act of 2012: Requires SBA administrator to create and carry out a program to provide improved access to federal contract opportunities for early-stage small business concerns. NSBA supported. H.R. 4191 - Credit Union Small Business Lending Act: Establishes a separate process by which credit unions participating in the 7(a) loan program may receive approvals and repurchases regarding loan guarantees under that program, creates a credit union outreach program, and authorizes the SBA Administrator to simplify the application process for credit union participation. NSBA is monitoring. H.R. 4196 Bonus Depreciation: Bill extends 100 percent bonus depreciation through the rest of this year. Bonus depreciation allows businesses of all sizes to immediately expense the cost of property purchased and placed into service. NSBA supported. H.R. 4203 - Womens Procurement Program Improvement Act of 2012: This bill would expand contracting opportunities for women-owned small business concerns. NSBA supported. H.R. 4206 - Contracting Oversight for Small Business Jobs Act of 2012: Addresses contracting fraud by helping small businesses comply with complicated contracting and size rules, and providing a safe harbor for small businesses making a good faith effort to comply with those rules. NSBA supported. H.R. 4310 National Defense Authorization Act (NDAA): Reauthorizes our national defense programs and includes contracting reform provisions that will help small businesses. NSBA is monitoring this legislation, but supports the specific contracting reform provisions. H.R. 4377 RAPID Act: Would improve the environmental review and permitting process by providing concurrent reviews, allow state-level environmental reviews to be used in certain situations, consolidate the process into a single Environmental Impact Statement (EIS), and impose fixed deadlines for completion of an EIS or an Environmental Assessment (EA). NSBA supported. H.R. 4409 Reforming and Consolidating government Act of 2012: This bill would define President Obamas proposed efficiency-enhancing plan as a reorganization plan and also expands the Presidents executive authority to reorganize federal agencies. NSBA is monitoring. H.R. 4471 Gasoline Regulations Act of 2012: Bill would establish an interagency committee to analyze and report on the cumulative impact of certain EPA regulations and actions that affect gasoline, diesel fuel, natural gas prices, jobs, and the economy. NSBA is monitoring. H.R. 4480 Strategic Energy Production Act of 2012: Bill would require the development of a plan to increase oil and gas exploration, development and production under oil and gas leases on Federal lands to offset any drawdown of petroleum reserves from the Strategic Petroleum Reserve. NSBA is monitoring. H.R. 5187 IMPACT Act: Bill would extend Production Tax Credits for renewable energy, extend the 1603 Grant Program, extend energy efficiency tax credits, provide incentives for heavy duty natural gas vehicles, and would eliminate certain tax breaks for major integrated oil companies. NSBA supported. H.R. 5893 Startup Act 2.0: This bill will provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supported. H.R. 6102 America's Small Business Tax Relief Act of 2012: The bill's aim is to help small business owners by instituting eight permanent tax deductions that not only provide fiscal clarity for the business-owners, but also, provide them with equity in the tax code. NSBA supported. H.R. 6132 American Clothing for American Olympians Act: This bill requires the U.S. Olympic Committee to ensure that all goods to be donated or supplied to any amateur athlete, coach, trainer, manager, administrator, or official of the U.S. Olympic team, the Paralympic team, or the Pan-American team are substantially made in the United States. NSBA is monitoring. H.R. 6169 The Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012: The measure establishes an expedited process for tax reform in 2013 that will direct the committees of jurisdiction to consider and act on comprehensive tax reform next year. NSBA supported. H.R. 6245 - Saving High-Tech Innovators from Egregious Legal Disputes Act: This bill would require non-practicing entities (i.e. patent trolls) to pay a defendants computer hardware and software patent litigation costs if the court determines that the non-practicing entity did not have a reasonable likelihood of succeeding. NSBA is monitoring. H.R. 6397 - Defending American Taxpayers From Abusive Government Takings Act: This bill would prohibit Fannie Mae, Freddie Mac, and HUD from purchasing, guaranteeing, making, issuing, or insuring any mortgage (small business loan) secured by a structure or dwelling unit located within a county that contains any structure or dwelling unit that secures or secured a residential mortgage loan that the state or any territory, including any agency or political subdivision, obtained during the preceding 120 months by eminent domain. NSBA is monitoring this legislation. H.R. 6412 Attracting the Best and Brightest Act of 2012: Bill would provide up to 55,000 green cards to foreign-born students graduating from an American university with an advanced degree in a STEM field (Science, Technology, Engineering or Mathematics). NSBA supported. H.R. 6429 STEM Jobs Act of 2012: Bill would provide up to 55,000 green cards to foreign-born students graduating from an American university with an advanced degree in a STEM field (Science, Technology, Engineering or Mathematics). NSBA supported. S. 13 Fair Tax Act of 2011: Legislation to abolish the Internal Revenue Service and enact a national retail sales tax on the use or consumption in the United States of taxable property or services. NSBA supported. S. 474 Small Business Regulatory Freedom Act: Bill would reform the regulatory process and ensure that job creation by small businesses is considered during the Federal legislative and rulemaking process. NSBA supported. S. 509 The Small Business Lending Enhancement Act: Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. S.727 Bipartisan Tax Fairness and Simplification Act of 2011: Comprehensive tax reform legislation with provisions consolidating tax brackets for individuals and businesses while at the same time lowering federal tax obligations, in part through a single, flat 24 percent corporate rate. NSBA is monitoring. S. 1289 Taxpayer Advocacy and Government Accountability Promotion Act: Bill targets noncompliant tax filers with provisions to improve tax forms and tax administration and decrease tax avoidance by contractors, as a way to reduce the tax gap. NSBA is monitoring. S. 1471 Fair Employment Opportunity Act of 2011: Would make unemployed a protected class for discrimination law purposes. NSBA opposed. S. 1590 Fairness for Small Businesses in Federal Contracting Act of 2011: Requires the SBA and Federal Acquisition Regulatory Council to replace the North American Industrial Classification System (NAICS) with a new small business size classification system. NSBA is monitoring. S. 1600 Communities First Act: Bill would provide community bank regulatory relief. NSBA supported. S. 1736 Acquisition Savings Reform Act of 2011: Bill aims to streamline the federal procurement process by requiring online reverse auctions, consider strategic sourcing vehicles in procurement of commercial items, and direct the FAR council to amend the FAR to reflect the government-wide policy to pay small business concerns as quickly as possible. NSBA is monitoring. S. 1866 AGREE Act: Bill would address SarbanesOxley internal control reporting for small entities. NSBA supported. S. 1965 Startup Act: Provides capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA is monitoring. S. 2114 - Berry Amendment Extension Act: Requires that any items purchased by the Secretary of the Department of Homeland Security directly related to national security interests are grown, reprocessed, reused, or produced in the US, except with regard to issues of necessary quality and quantity. NSBA supported. S. 2129 Reforming and Consolidating Government Act of 2012: This bill would define President Obamas proposed efficiency-enhancing plan as a reorganization plan and also expands the Presidents executive authority to reorganize federal agencies NSBA is monitoring. S. 2172 Fairness in Women-Owned Small Business Contracting Act of 2012: Bill would eliminate the cap on women entrepreneurs and allow women-owned businesses to receive sole source contracts, among other things. NSBA is monitoring. S. 2231 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 is monitoring. S. 2237 Small Business Jobs and Tax Relief Act of 2012: Bill is designed to give small businesses a 10-percent income tax credit on new payroll for hiring new workers or increasing employee wages and will allow businesses to fully deduct the cost of significant investments made this year. The $26 billion in tax cuts would be temporary and apply only to 2012 wages and investments. NSBA is monitoring. S.2242 Death Tax Repeal Permanency Act of 2012: Bill to repeal the estate tax. The effective date is the date of enactment, and the bill retains step-up basis. NSBA supported. S. 2337 Plain Writing Act for Regulations for 2012: Bill would reform the regulatory process to require the use of clear and concise language in all new government regulations. NSBA supported. S. 2264 Domestic Fuels Act: By streamlining the regulatory process, developing new criteria, and providing liability protection for retailers, this bill would make it easier for retailers to provide multiple fuels (traditional and renewable) to consumers and businesses using the same equipment. NSBA is monitoring. S. 3217 Startup Act 2.0: This bill will provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 3194 Small Business Common Application Act: Bill would require a 12-member executive committee to review the feasibility of a common (or single) application for small businesses to use when applying for federal funding opportunities. NSBA is monitoring. S. 3275 Master Limited Partnerships (MLPs) Parity Act: Bill would allow MLPs to invest in renewable energy projects. NSBA is monitoring. S. 3352 Expanding Industrial Energy and Water Efficiency Incentives Act of 2012: This bill would amend the Internal Revenue Code to: increase megawatt and horsepower capacity limitations for the combined heat and power system property energy tax credit; allow new tax credits to improve advanced motor system energy efficiency, to replace chlorofluorocarbon (CFC) refrigerant chillers, and for investment in any qualifying efficient industrial process water use project; and allow an energy tax credit for investment in biomass heating property. NSBA is monitoring. S. 3387 Team USA Made in America Act of 2012: This bill requires the U.S. Olympic Committee to adopt a policy with respect to uniforms to be worn by athletes during ceremonies that are part of the Olympic Games, the Paralympic Games, or the Pan-American Games that requires it to: purchase or otherwise obtain only uniforms, including accessories that meet the standards of the Federal Trade Commission (FTC) for labeling as "Made in USA"; or make publicly available a detailed justification of the reasons the Committee obtained uniforms that do not meet that requirement. NSBA is monitoring. S. 3412 Middle Class Tax Cut Act: Bill would extend for one year current individual tax rates for individuals with income below $200,000, and joint filers with income below $250,000. NSBA opposed. S. 3414 Cybersecurity Act of 2012: The bill provides for a flexible and voluntary, incentives-based system (or set of standards) to encourage owners and operators of the countrys most critical infrastructure systems to meet much-needed cyber-security requirements. NSBA is monitoring. S. 3438 Offshore Petroleum Expansion Now (OPEN) Act of 2012: This bill would seek to expand offshore energy production via an alternative to the Department of Interiors five-year leasing plan and permit revenue sharing with the participating coastal states. NSBA is monitoring. S. 3444 Wear American Act: This bill would direct the Federal Acquisition Regulation Council to amend the Federal Acquisition Regulation (FAR) to require federal agencies to procure textiles and apparel articles that are manufactured in the United States wholly from articles, materials, or supplies mined, produced or manufactured in the United States. NSBA is monitoring. S. 3468 Independent Agency Regulatory Analysis Act of 2012: This bill would, among other things, authorize the President to require an independent regulatory agency to comply with basically the same regulatory analysis requirements as an executive agency (including cost-benefit analysis). NSBA supported. S. 3521 Family and Business Tax Cut Certainty Act of 2012: The bill would extend certain expired and expiring business and individual tax provisions through the end of 2013. The proposed tax extenders package includes a two-year extension of many tax provisions that expired at the end of 2011 including the research credit, CFC look-through, active financing, and leasehold improvement depreciation and a one-year extension of a modified renewable electricity production tax credit and certain other tax provisions that are set to expire at the end of 2012. NSBA supported. S. 3553 Benefits to Research and American Innovation through Nationality Statutes: Act of 2012 (BRAINS Act): Bill would provide up to 55,000 green cards to foreign-born students graduating from an American university with an advanced degree in a STEM field (Science, Technology, Engineering or Mathematics). NSBA supported. EEOC - NSBA opposes efforts to treat educational attainment requirements as discrimination. NSBA opposes efforts to limit employer criminal background checks. SEC NSBA supports reasonable regulations implementing the JOBS Act (in particular relating to general solicitation, crowdfunding and emerging growth companies). DOL, HHS, IRS NSBA opposes efforts to restrict employer provided health care benefit self-insurance with stop loss. HHS Federally Facilitated Exchanges. NSBA supports health insurance exchanges and is seeking rapid implementation and adequate guidance. NSBA supports allowing any QHP that meets all certification standards to sell insurance on the exchanges. USCIS Deferred Action policy. NSBA seeks clear rules that do not pose additional legal risk for or burden employers. IRS Health care FSAs. NSBA supports elimination of the so-called use-it or lose-it rule. NSBA also supports revision of the uniform coverage rule if the use-it or lose-it rule is changed. SBA NSBA filed comments with SBA re: SBA Proposed Rule on SBIR/STTR programs, and NSBA supported letter submitted by SBTC re: SBIR/STTR Policy Directive USPTO NSBA filed comments with the U.S. Patent and Trademark Office regarding proposed rule implementing changes of the first to file provisions of the Leahy-Smith America Invents Act. DOL NSBA opposes proposed rule under the Labor-Management Reporting and Disclosure Act that would require employers to report on consultants assisting with speech-writing, public relations advice, labor campaigns, web sites, emails or other materials for employer communication to employees or the public, no matter how minor or indirect the relation to any labor dispute. In addition, modification of personnel policies and practices fall under the persuader activities list. Therefore, arrangements with and the content of the work by attorneys, insurance agents, HR consultants, pension consultants, accountants or financial advisers who review benefits packages or other personnel practices would be reportable.

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

See attached Monitored HR 123, to amend the Internal Revenue Code of 1986 to make certain tax relief permanent and to repeal the estate tax. Supported HR 132, the Create Jobs by Expanding the R&D Tax Credit Act of 2011, to increase the credit for research expenses for 2011 and 2012. Supported HR 134 to make permanent the credit for increasing research activities. Supported HR 158, the EXPENSE Act of 2011, repealing certain limitations on the expensing of section 179 property and to allow taxpayers to elect shorter recovery periods for purposes of determining the deduction for depreciation. Monitored S 361, the Seven Point Plan for Growing Jobs Act of 2011 establishing a manufacturer job training program. Monitored HR 426, the Remove Incentives for Producing Ethanol Act of 2011. Monitored HR 609, the American Competitiveness Act of 2011, reducing the corporate income tax rate. Monitored HR 871, amending the Internal Revenue Code of 1986 to make the credit for search activities permanent and to provide an increase in such credit for taxpayers whose gross receipts are predominantly from domestic production activities. Supported HR 966, the Lawsuit Abuse Reduction Act to require judges to impose monetary sanctions against lawyers who file frivolous lawsuits. Supported HR 1259, the Death Tax Repeal Permanency Act of 2011 repealing the estate and generation-skipping transfer taxes. Monitored HR 1265 permanently extending the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. Monitored HR 1313, Community Bank and Automotive Industry Recapitalization Act of 2011, encouraging investment in certain industries by providing an exclusion from tax on certain gains. Supported HR 1366, the National Manufacturing Strategy Act of 2011. Supported HR 1439, the Business Activity Tax Simplification Act of 2011 to regulate certain state taxation of interstate commerce. Monitored S. 1247, the America Recruits Act. Monitored HR 1325, the AMERICA Works Act. Monitored S. 1452/HR 2701, the Main Street Fairness Act, to promote simplification and fairness in the administration and collection of sales and use taxes. Monitored HR 3007, the Give Credit to Main Street Act Supported S. 1606/HR 3010, the Regulatory Accountability Act. Monitored HR 3137, the Small Business Freedom of Commerce Act Monitored HR 3138, the American Innovation in Manufacturing Act Supported HR 3147, the Small Business Lending Extension Act Monitored HR 3179, the Marketplace Equity Act Monitored HR 3646, the Foreign Manufacturers Legal Accountability Act Supported HR 3655, the Small Business Access to Capital Act Monitored S. 1762, the Withholding Tax Relief Act of 2011 Monitored S. 1801, the Small Business Jobs Tax Extenders Act of 2011 Monitored S. 1828, the Increasing Small Business Lending Act of 2011 Monitored S. 1832, the Marketplace Fairness Act. Supported S. 1873, the Bonus Depreciation and Small Business Expense Extension Act Monitored HR 9, the Small Business Tax Cut Act Monitored S. 2237, the Small Business Jobs and Tax Relief Act Monitored HR 3980, the Small Business Opportunity Act Monitored HR 3987, the Small Business Protection Act Monitored HR 3993, the Capital Access for Small Businesses and Jobs Act Monitored HR 4013, the Temporary Payroll Tax Cut Continuation Act Monitored HR 4643, the Small Business Tax Simplification Act Monitored HR 5795, the Rebuilding American Manufacturing Act Monitored HR 5851, the Increasing Small Business Lending Act Monitored HR 5865, the American Manufacturing Competitiveness Act Monitored HR 6037, the Small Business Lending for Jobs Act Monitored HR 6081, the Advanced Innovating Manufacturing Act Monitored HR 6102, the Americas Small Business Tax Relief Act Monitored HR 6109, the Investing in American Innovation Act Monitored HR 6206, the Build America Bonds Act Monitored HR 6279, the Repeal the Death Tax Act Monitored S. 3218, the Small Business Export Growth Act of 2012 Monitored S. 3412, the Middle Class Tax Cut Act

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

Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service

S. 2242, the Death Tax Repeal Permanency Act H.R. 1259, the Death Tax Repeal Permanency Act of 2011 H.R. 6439, Keep the Forest and Farm in the Family Act of 2012 S. 3412, the Middle Class Tax Cut Act and S. 3413, the Tax Hike Prevention Act of 2012

Client expense: $45,761 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

H.R. 1259-Death Tax Permanency Act S. 2242- Death Tax Permanency Act Extate Taxes Capitol Gains Taxes

Client expense: $19,876 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE