Small Business Growth Act

Small Business Contracting; Small Business Procurement; S. 2172 - The Fairness in Women-Owned Small Business Contracting Act of 2012; H.R. 4203 - The Women's Procurement Program Improvement Act of 2012; H.R. 1812 - The Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring issues related to small business contracts; HR 1812 - Small Business Growth Act; H.R. 4310 the National Defense Authorization Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring tax issues related to small business contracts; HR 1812 - Small Business Growth Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative efforts relating to HR 1812 Small Business Growth Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative efforts relating to HR 1812 Small Business Growth Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring tax issues related to small business contracts; HR 1812 - Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring issues related to small business contracts; HR 1812 - Small Business Growth Act; H.R. 4310 the National Defense Authorization Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring issues related to small business contracts; HR 1812 - Small Business Growth Act; H.R. 4310 the National Defense Authorization Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring tax issues related to small business contracts; HR 1812 - Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative efforts relating to HR 1812 Small Business Growth Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FY2013 SBA Appropriations; S. 2172; H.R. 4203; H.R 1812; Procurement Reform

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Small Business Procurement; S. 2172; H.R. 4203; H.R. 1812

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative efforts relating to HR 1812 Small Business Growth Act.

Client expense: Not reported · Firm income: $5,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 percent-for one year-of their active business income. This deduction also would apply to pass-through entities, which compose the majority of small businesses. NSBA is monitoring this legislation. 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. 679 - Berry Amendment Extension Act This bill would require that any items purchased by the Secretary of the Department of Homeland Security (DHS) 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. 1070 Small Company Capital Formation Act of 2011 Bill would provide a Regulation A ceiling increase from $5 million to $50 million. NSBA supported. H.R.1081 Consumers Payment System Protection Act Bill would delay the implementation of the Durbin swipe-fee reform amendment to the Dodd-Frank Act. NSBA opposed. H.R. 1137 Small Business Credit Card Act of 2011 Bill would amend the Truth in Lending Act to provide coverage for credit cards issued to small businesses. 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. 1812 Small Business Growth Act Legislation would establish a federal contracting pilot program for mid-sized businesses. NSBA opposed. 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. 2072 Securing American Jobs Through Exports Act of 2011 The bill reauthorizes the U.S. Export-Import Bank. It also would gradually increase the banks exposure cap from $100 billion to $160 billion; use a portion of its surplus to update information technology systems; establish clear guidelines on the content of goods and services for which it would provide financing; and require the bank to report to Congress if its default rate exceeded 2 percent. 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. 2930 Entrepreneur Access to Capital Act Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. H.R. 2940 Access to Capital for Job Creators Bill would provide for general solicitation and general advertising for accredited investors. NSBA supported. H. R. 2941 Startup Expansion and Investment Act Bill would address Sarbanes Oxley 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 Sarbanes Oxley internal control reporting for small entities. NSBA supported. H.R. 3606 Jumpstart Our Business Startups Act (JOBS Act) Signed into law by President Obama on April 5, 2012. This bill will delay compliance with or provide exemptions for certain registration and reporting requirements of U.S. securities laws, and also creates a crowdfunding exemption, preempting state blue sky laws. NSBA supported. H.R. 3630 Middle Class Tax Relief and Job Creation Act of 2011 The bill extends the existing 2011 payroll tax holiday for one year, through 2012, at a 4.2 percent rate. 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 this legislation. 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. 3877 1099K Overreach Prevention Act Legislation would repeal the 1099-K reporting requirement on Schedule-C filers. Bill will statutorily remove burdensome reporting requirement by preventing the IRS from requiring new calculations by businesses on their tax returns based on the 1099-K reports. 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 if the SBA declined to appeal a decision via a GAO protest) 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 this legislation. 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. 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. 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. 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. It sets the sales tax rate at 23 percent in 2011, with adjustments to the rate in subsequent years. 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 this legislation. 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 the legislation. S. 1471 -- Fair Employment Opportunity Act of 2011 Would make unemployed a protected class for discrimination law purposes. NSBA opposed. S. 1544 Small Company Capital Formation Act of 2011 Bill would provide a Regulation A ceiling increase from $5 million to $50 million. NSBA supported. S. 1547 Export-Import Bank Reauthorization Act of 2011 The bill amends the Export-Import Bank Act of 1945 to extend the termination of functions date for the Export-Import Bank of the United States to September 30, 2015. NSBA supported. 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 this legislation. S. 1600 Communities First Act Bill would provide community bank regulatory relief. NSBA supported. S. 1791 Democratizing Access to Capital Act of 2011 Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. S. 1831 Access to Capital for Job Creators Act of 2011 Bill would provide for general solicitation and general advertising for accredited investors. NSBA supported. S. 1866 AGREE Act Bill would address Sarbanes Oxley 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, requires a cost-benefit analysis of all proposed federal regulations with an economic impact of $100 million or more, requires certain federal agencies to redirect .15 percent of their extramural budget for grant programs for American universities, and creates the State Startup Business Report. NSBA is monitoring this legislation. S. 1970 Capital Raising Online While Deterring Fraud and Unethical Non-Disclosure Act of 2011 Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. S. 2114 - Berry Amendment Extension Act Requires that any items purchased by the Secretary of the Department of Homeland Security (DHS) 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. 2190 Capital Raising Online While Deterring Fraud and Unethical Non-Disclosure Act (CROWDFUND Act) of 2012 Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. 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 this legislation. 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 this legislation. 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.J. Res. 36 and H.J. Res. 103 would disapprove under the Congressional Review Act the union elections rule submitted by the National Labor Relations Board. NSBA supported. EEOC - NSBA opposes efforts to treat educational attainment requirements as discrimination. NSBA opposes efforts to limit employer criminal background checks.

Monitoring issues related to small business contracts; HR 1812 - Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring tax issues related to small business contracts; HR 1812 - Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Small Business Contracting; Small Business Procurement; S. 2172 - The Fairness in Women-Owned Small Business Contracting Act of 2012; H.R. 4203 - The Women's Procurement Program Improvement Act of 2012; H.R. 1812 - The Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FY2013 SBA Appropriations; S. 2172 - The Fairness in Women-Owned Small Business Contracting Act of 2012; H.R. 4203 - The Women's Procurement Program Improvement Act of 2012; H.R. 1812 - The Small Business Growth Act; H.R. 3606 - The JOBS Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 12 American Jobs Act of 2011 To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. NSBA is monitoring the legislation. H.R. 25 Fair Tax Act of 2011 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. HR 674 Withholding Tax Relief Act of 2011 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 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. 1070 Small Company Capital Formation Act of 2011 Bill would provide a Regulation A ceiling increase from $5 million to $50 million. NSBA supported. H.R.1081 Consumers Payment System Protection Act Bill would delay the implementation of the Durbin swipe-fee reform amendment to the Dodd-Frank Act. NSBA opposed. H.R. 1137 Small Business Credit Card Act of 2011 Bill would amend the Truth in Lending Act to provide coverage for credit cards issued to small businesses. 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. 1812 Small Business Growth Act Legislation would establish a federal contracting pilot program for mid-sized businesses. NSBA opposed. 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. 2072 Securing American Jobs Through Exports Act of 2011 The bill reauthorizes the U.S. Export-Import Bank. It also would gradually increase the banks exposure cap from $100 billion to $160 billion; use a portion of its surplus to update information technology systems; establish clear guidelines on the content of goods and services for which it would provide financing; and require the bank to report to Congress if its default rate exceeded 2 percent. NSBA supported. H.R. 2885 Legal Workforce Act This bill would make the use of E-Verify Mandatory for all employers. NSBA opposed. H.R. 2930 Entrepreneur Access to Capital Act Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. H.R. 2940 Access to Capital for Job Creators Bill would provide for general solicitation and general advertising for accredited investors. NSBA supported. H. R. 2941 Startup Expansion and Investment Act Bill would address Sarbanes Oxley internal control reporting for small entities. NSBA supported. H.R. 3476 AGREE Act Bill would address Sarbanes Oxley internal control reporting for small entities. NSBA supported. H.R. 3630 Middle Class Tax Relief and Job Creation Act of 2011 The bill extends the existing 2011 payroll tax holiday for one year, through 2012, at a 4.2 percent rate. 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. It sets the sales tax rate at 23 percent in 2011, with adjustments to the rate in subsequent years. NSBA supported. S. 89 Withholding Tax Relief Act of 2011 It repeals provisions of the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold three-percent of payments due to vendors providing goods and services to such entities. NSBA supported. S.164 Withholding Tax Relief Act of 2011 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 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. 575 Debit Interchange Fee Study Act Bill would delay the implementation of the Durbin swipe-fee reform amendment to the Dodd-Frank Act. NSBA opposed. 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 this legislation. 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 the legislation. S. 1544 Small Company Capital Formation Act of 2011 Bill would provide a Regulation A ceiling increase from $5 million to $50 million. NSBA supported. S. 1547 Export-Import Bank Reauthorization Act of 2011 The bill amends the Export-Import Bank Act of 1945 to extend the termination of functions date for the Export-Import Bank of the United States to September 30, 2015. NSBA supported. S. 1549 American Jobs Act of 2011 A bill to provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. NSBA is monitoring the legislation. S. 1600 Communities First Act Bill would provide community bank regulatory relief. NSBA supported. S. 1660 American Jobs Act of 2011 The bill would have cut payroll taxes in half for both workers and employers in 2012, eliminated payroll taxes for businesses that hire individuals who have been unemployed for more than six months, extended unemployment insurance benefits, and provided $175 billion for transportation infrastructure and school modernization projects. NSBA is monitoring the legislation. S. 1791 Democratizing Access to Capital Act of 2011 Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. S. 1831 Access to Capital for Job Creators Act of 2011 Bill would provide for general solicitation and general advertising for accredited investors. NSBA supported. S. 1866 AGREE Act Bill would address Sarbanes Oxley internal control reporting for small entities. NSBA supported. S. 1970 Capital Raising Online While Deterring Fraud and Unethical Non-Disclosure Act of 2011 Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. NSBA submitted comments to the House Ways & Means Committee on the international tax reform Discussion Draft released by the Committee on Oct. 26, 2011. NSBA submitted a statement to the House Ways and Means Committee regarding Joint Committee on Taxation scoring of tax reform legislation. NSBA supports dynamic scoring. Department of Labor Regarding advice exception to Labor-Management Reporting and Disclosure Act of 1959 (LMRDA) contained in section 203(c) of the Act. Filed comments on proposed Department of Labor rule that would make substantial changes to the existing interpretation of the advice exception to the so-called persuader or advice rule or the persuader reporting obligations. NSBA opposed this rule and urged its withdraw. National Labor Relations Board NSBA opposed the new labor elections regulation and urged its withdraw. NSBA opposed the new unionization rights poster requirement regulation and urged its withdraw. Department of Health and Human Services On October 31, NSBA filed comments regarding affordable health insurance exchange regulations governing eligibility and employer standards implementing the Patient Protection and Affordable Care Act of 2010 (PPACA). NSBA provided recommendations about how to improve the rule. Securities and Exchange Commission NSBA supports reducing the regulatory burden on businesses raising capital. NSBA filed comments with the SEC on its proposed Retrospective Review of Existing Regulations. It also filed comments with the SEC Advisory Committee on Small and Emerging Companies. In those comments, NSBA endorsed a specific Advisory Committee proposal to relax restrictions on general solicitation in private securities offerings to accredited investors. Office of Government Ethics NSBA submitted comments in opposition to the new proposed gift rule limiting gifts from registered lobbyists and lobbying organizations.

H.R. 12 American Jobs Act of 2011 To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. NSBA is monitoring the legislation. H.R. 25 Fair Tax Act of 2011 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. HR 674 Withholding Tax Relief Act of 2011 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 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. 1070 Small Company Capital Formation Act of 2011 Bill would provide a Regulation A ceiling increase from $5 million to $50 million. NSBA supported. H.R.1081 Consumers Payment System Protection Act Bill would delay the implementation of the Durbin swipe-fee reform amendment to the Dodd-Frank Act. NSBA opposed. H.R. 1137 Small Business Credit Card Act of 2011 Bill would amend the Truth in Lending Act to provide coverage for credit cards issued to small businesses. 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. 1812 Small Business Growth Act Legislation would establish a federal contracting pilot program for mid-sized businesses. NSBA opposed. 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. 2072 Securing American Jobs Through Exports Act of 2011 The bill reauthorizes the U.S. Export-Import Bank. It also would gradually increase the banks exposure cap from $100 billion to $160 billion; use a portion of its surplus to update information technology systems; establish clear guidelines on the content of goods and services for which it would provide financing; and require the bank to report to Congress if its default rate exceeded 2 percent. NSBA supported. H.R. 2885 Legal Workforce Act This bill would make the use of E-Verify Mandatory for all employers. NSBA opposed. H.R. 2930 Entrepreneur Access to Capital Act Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. H.R. 2940 Access to Capital for Job Creators Bill would provide for general solicitation and general advertising for accredited investors. NSBA supported. H. R. 2941 Startup Expansion and Investment Act Bill would address Sarbanes Oxley internal control reporting for small entities. NSBA supported. H.R. 3476 AGREE Act Bill would address Sarbanes Oxley internal control reporting for small entities. NSBA supported. H.R. 3630 Middle Class Tax Relief and Job Creation Act of 2011 The bill extends the existing 2011 payroll tax holiday for one year, through 2012, at a 4.2 percent rate. 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. It sets the sales tax rate at 23 percent in 2011, with adjustments to the rate in subsequent years. NSBA supported. S. 89 Withholding Tax Relief Act of 2011 It repeals provisions of the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold three-percent of payments due to vendors providing goods and services to such entities. NSBA supported. S.164 Withholding Tax Relief Act of 2011 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 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. 575 Debit Interchange Fee Study Act Bill would delay the implementation of the Durbin swipe-fee reform amendment to the Dodd-Frank Act. NSBA opposed. 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 this legislation. 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 the legislation. S. 1544 Small Company Capital Formation Act of 2011 Bill would provide a Regulation A ceiling increase from $5 million to $50 million. NSBA supported. S. 1547 Export-Import Bank Reauthorization Act of 2011 The bill amends the Export-Import Bank Act of 1945 to extend the termination of functions date for the Export-Import Bank of the United States to September 30, 2015. NSBA supported. S. 1549 American Jobs Act of 2011 A bill to provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. NSBA is monitoring the legislation. S. 1600 Communities First Act Bill would provide community bank regulatory relief. NSBA supported. S. 1660 American Jobs Act of 2011 The bill would have cut payroll taxes in half for both workers and employers in 2012, eliminated payroll taxes for businesses that hire individuals who have been unemployed for more than six months, extended unemployment insurance benefits, and provided $175 billion for transportation infrastructure and school modernization projects. NSBA is monitoring the legislation. S. 1791 Democratizing Access to Capital Act of 2011 Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. S. 1831 Access to Capital for Job Creators Act of 2011 Bill would provide for general solicitation and general advertising for accredited investors. NSBA supported. S. 1866 AGREE Act Bill would address Sarbanes Oxley internal control reporting for small entities. NSBA supported. S. 1970 Capital Raising Online While Deterring Fraud and Unethical Non-Disclosure Act of 2011 Bill would create a crowdfunding exemption from SEC registration requirements. NSBA supported. NSBA submitted comments to the House Ways & Means Committee on the international tax reform Discussion Draft released by the Committee on Oct. 26, 2011. NSBA submitted a statement to the House Ways and Means Committee regarding Joint Committee on Taxation scoring of tax reform legislation. NSBA supports dynamic scoring. Department of Labor Regarding advice exception to Labor-Management Reporting and Disclosure Act of 1959 (LMRDA) contained in section 203(c) of the Act. Filed comments on proposed Department of Labor rule that would make substantial changes to the existing interpretation of the advice exception to the so-called persuader or advice rule or the persuader reporting obligations. NSBA opposed this rule and urged its withdraw. National Labor Relations Board NSBA opposed the new labor elections regulation and urged its withdraw. NSBA opposed the new unionization rights poster requirement regulation and urged its withdraw. Department of Health and Human Services On October 31, NSBA filed comments regarding affordable health insurance exchange regulations governing eligibility and employer standards implementing the Patient Protection and Affordable Care Act of 2010 (PPACA). NSBA provided recommendations about how to improve the rule. Securities and Exchange Commission NSBA supports reducing the regulatory burden on businesses raising capital. NSBA filed comments with the SEC on its proposed Retrospective Review of Existing Regulations. It also filed comments with the SEC Advisory Committee on Small and Emerging Companies. In those comments, NSBA endorsed a specific Advisory Committee proposal to relax restrictions on general solicitation in private securities offerings to accredited investors. Office of Government Ethics NSBA submitted comments in opposition to the new proposed gift rule limiting gifts from registered lobbyists and lobbying organizations.

Monitoring tax issues related to small business contracts; HR 1812 - Small Business Growth Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring issues related to small business contracts; HR 1812 - Small Business Growth Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to small business/mid-tier government contracting; H.R. 1812 Small Business Growth Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 12 American Jobs Act of 2011 To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. NSBA is monitoring the legislation. H.R. 25 Fair Tax Act of 2011 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. HR 674 Withholding Tax Relief Act of 2011 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 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.1081 Consumers Payment System Protection Act Bill would delay the implementation of the Durbin swipe-fee reform amendment to the Dodd-Frank Act. NSBA opposed. H.R. 1137 Small Business Credit Card Act of 2011 Bill would amend the Truth in Lending Act to provide coverage for credit cards issued to small businesses. NSBA supported. H.R.1249 America Invents Act Bill would reform U.S. patent system. NSBA opposed. 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. 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. 1812 Small Business Growth Act Legislation would establish a federal contracting pilot program for mid-sized businesses. NSBA opposed. 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. 2072 Securing American Jobs Through Exports Act of 2011 The bill reauthorizes the U.S. Export-Import Bank. It also would gradually increase the banks exposure cap from $100 billion to $160 billion; use a portion of its surplus to update information technology systems; establish clear guidelines on the content of goods and services for which it would provide financing; and require the bank to report to Congress if its default rate exceeded 2 percent. NSBA supported. H.R. 2164 Legal Workforce Act Bill amends the Immigration and Nationality Act to make mandatory and permanent requirements relating to use of an electronic employment eligibility verification system, and for other purposes. NSBA opposed. H.R. 2885 Legal Workforce Act This bill would make the use of E-Verify Mandatory for all employers. NSBA opposed. 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. It sets the sales tax rate at 23 percent in 2011, with adjustments to the rate in subsequent years. NSBA supported. S. 23 America Invents Act (formerly Patent Reform Act) Bill would reform U.S. patent system. NSBA opposed. S. 89 Withholding Tax Relief Act of 2011 It repeals provisions of the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold three-percent of payments due to vendors providing goods and services to such entities. NSBA supported. S.164 Withholding Tax Relief Act of 2011 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 365 Budget Control Act of 2011 The bill would increase the debt ceiling by at least $2.1 trillion and cut spending by as much as $2.4 trillion over the next decade. 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. 493 SBIR/STTR Reauthorization Act Bill would reauthorize and improve the SBIR and STTR programs. 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.575 Debit Interchange Fee Study Act Bill would delay the implementation of the Durbin swipe-fee reform amendment to the Dodd-Frank Act. NSBA opposed. 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 this legislation. S. 1082 Small Business Additional Temporary Extension Act of 2011 Bill would provide for a temporary extension of programs under the Small Business Act and the Small Business Investment Act. NSBA supported. 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 the legislation. S. 1547 Export-Import Bank Reauthorization Act of 2011 The bill amends the Export-Import Bank Act of 1945 to extend the termination of functions date for the Export-Import Bank of the United States to September 30, 2015. NSBA supported. S. 1549 American Jobs Act of 2011 A bill to provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. NSBA is monitoring the legislation. S. 1660 American Jobs Act of 2011 The bill would have cut payroll taxes in half for both workers and employers in 2012, eliminated payroll taxes for businesses that hire individuals who have been unemployed for more than six months, extended unemployment insurance benefits, and provided $175 billion for transportation infrastructure and school modernization projects. NSBA is monitoring the legislation. Department of Labor Regarding advice exception to Labor-Management Reporting and Disclosure Act of 1959 (LMRDA) contained in section 203(c) of the Act. Filed comments on proposed Department of Labor rule that would make substantial changes to the existing interpretation of the advice exception to the so-called persuader rule or the persuader reporting obligations. NSBA opposed this rule and urged its withdraw. Department of Health and Human Services Filed comments regarding the establishment of affordable health insurance exchanges and qualified health plans implementing the Patient Protection and Affordable Care Act of 2010 (PPACA). NSBA provided recommendations about how to improve the rule.

Monitoring issues related to small business contracts; HR 1812 - Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring tax issues related to small business contracts; HR 1812 - Small Business Growth Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to small business/mid-tier government contracting; H.R. 1812 Small Business Growth Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 89 Withholding Tax Relief Act of 2011 - 3% withholding. S 164 Withholding Tax Relief Act of 2011 - 3% withholding. S 271 A bill to amend the Internal Revenue Code of 1986 to provide incentives to accelerate the production and adoption of plug-in electric vehicles and related component parts. HR 1812 To amend the Internal Revenue Code of 1986 to reduce the recovery period for certain energy production and distribution facilities. HR 4853 Tax Relief, Unemployment Reauthorization and Job Creation Act of 2010.

Client expense: $680,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE