Marketplace Equity Act of 2011

H.R. 942, The American Research and Competitiveness Act of 2011, lobbied the entire bill to make a permanent and stronger R&D credit;S. 1832, Marketplace Fairness Act, lobbied the entire bill that expresses the sense of Congress that states should be able to enforce their existing sales and use laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law; S. 1577, Greater Research Opportunities With Tax Help Act, lobbied legislation that amends the Internal Revenue Code to: (1) increase from 14% to 20% the rate of the tax credit for increasing research activities, (2) modify rules for calculating such credit, and (3) make such credit permanent; Lobbied issues relating to Indian Finance Bill 2012, expressing concerns with amendments that would retroactively create tax liabilities; Lobbied on the importance of reforming the tax code, including Rep. David Camp's proposal on international tax reform and President's Business tax Reform Proposal; S. 971/H.R. 1860, Digital Goods and Services Tax Fairness Act of 2011, lobbied the entire bill that prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on or with respect to the sale or use of digital goods or services delivered or transferred electronically to a customer; H.R. 1439, Business Activity Tax Simplification Act, lobbied the entire bill that expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state; S. 1452 / H.R. 2701, Main Street Fairness Act, lobbied the entire bill that grants the consent of Congress to the Streamlined Sales and Use Tax Agreement, the multistate agreement on sales and use tax collection and administration adopted on November 12, 2002; H.R. 3179, Marketplace Equity Act of 2011, lobbied the entire bill that authorizes states to require all sellers making remote sales to collect and remit sales and use taxes with respect to such sales into the state, without regard to the location of the seller, if such states implement a simplified system for administration of sales and use tax collection for remote sellers; Lobbied on general issues related to tax, including comprehensive tax reform and repatriation.

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

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Archives & Records Administration (NARA), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), White House Office

Cloud computing, including Government adoption and facilitation of cloud computing and securing networks;S. 3414, Cybersecurity Act of 2012, lobbied the entire bill regarding the impact to the information and communication technology sector from provisions of the proposal and compared the legislation to the scope of a possible Executive Order; H.R. 3523, Cyber Intelligence Sharing and Protection Act (CISPA), advocated in support of the entire bill for sharing of certain cyber threat intelligence and cyber threat information between the intelligence community and cybersecurity entities. S. 2105, Cybersecurity Act of 2012, lobbied the entire bill to enhance the security and resiliency of the cyber and communications infrastructure of the United States; S. 3342, The SECURE IT Act, lobbied the entire bill to improve information security; S. 913, Do Not Track Act of 2011, lobbied the entire bill to require the Federal Trade Commission to prescribe regulations regarding the collection and use of personal information obtained by tracking the online activity of an individual; S. 1011, Electronic Communications Privacy Act Amendments of 2011, lobbied the entire bill to improve the provisions relating to the privacy of electronic communications; S. 1207, Data Security and Breach Notification Act, lobbied the entire bill to direct the Federal Trade Commission to prescribe regulations regarding the collection and use of information obtained by tracking the Internet activity of an individual; S. 3333, Data Security and Breach Notification Act of 2012, lobbied the entire bill that requires companies possessing personal data to protect information and to report breaches; H.R. 3523, Cyber Intelligence Sharing and Protection Act, lobbied the entire bill to provide for the sharing of certain cyber threat intelligence and cyber threat information between the intelligence community and cybersecurity entities; S. 799, The Commercial Privacy Bill of Rights Act of 2011, lobbied the entire bill to establish a regulatory framework for the comprehensive protection of personal data for individuals under the aegis of the Federal Trade Commission; H.R. 3261, The Stop Online Piracy Act, lobbied the entire bill to promote prosperity, creativity, entrepreneurship, and innovation by combating the theft of U.S. property; S. 968, The Protect IP Act, lobbied the entire bill to prevent online threats to economic creativity and theft of intellectual property; H.R. 3179, The Marketplace Equity Act, lobbied the entire bill to improve the States' rights to enforce the collection of State sales and use tax laws; Lobbied on general issues related to cybersecurity, including a proposal to offer a volunatary opt-in regulation of critical infrastructure in exchange for limited liability protection for critical infrastructure providers, cyber threats, FISMA reform, and data breach; Lobbied on general issues related to innovation.

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

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Energy, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Archives & Records Administration (NARA), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), White House Office

Tax Legislation: Tax Relief, Business and energy tax incentives/extenders (including 15-year cost recovery for improvements to qualified leaseholds and retail-owned property; deduction for state and local sales taxes; work opportunity tax credit; renewable energy tax credit; Subpart F active-financing and CFC look-through exceptions)PPACA employer mandate repeal (H.R. 1744, S. 20); H.R. 3179 Marketplace Equity Act; tax reform generally; value-added/national retail sales tax proposals; proposals to modify/repeal the last-in-first-out (LIFO) and lower-of-cost-or-market (LCM) inventory accounting methods; international tax proposals (including deferral of tax on foreign earnings, foreign tax credits and transfers of intangible property); Regulatory: IRS Reg 168745-03 guidelines regarding deduction and capitalization of expenditures relating to tangible property; Form 1099k. Other: Health care related tax provisions; FUTA surtax repeal, unemployment insurance reform (H.R. 1745, S. 386)state taxation of digital goods legislation (H.R. 1860, S. 971); sales-tax collection legislation (S. 1452, H.R. 2701, H.R. 3179, S. 1832), Mobile workforce legislation (H.R. 1864; S. 3485); and Fiscal Cliff legislation (H.R. 8)

Client expense: $1,060,000 · Firm income: Not reported

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

Lobbied in support of H.Res. 95, Supporting the preservation of Internet entrepreneurs and small businesses; H.Res. 309 A resolution supporting the preservation of internet entrepreneurs and small businesses. Monitored activity on: H.R. 1439, Business Activity Tax Simplification Act of 2011; H.R. 2701 and S. 1452, Main Street Fairness Act; H.R. 3179, the Marektplace Equity Act; S. 1832, the Marketplace Fairness Act.Activity lobbied against Durbin Amendment on internet sales tax. National Defense Authorization Act of FY 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in support of H.Res. 95, Supporting the preservation of Internet entrepreneurs and small businesses; H.Res. 309 A resolution supporting the preservation of internet entrepreneurs and small businesses. Monitored activity on: H.R. 1439, Business Activity Tax Simplification Act of 2011; H.R. 2701 and S. 1452, Main Street Fairness Act; H.R. 3179, the Marektplace Equity Act; S. 1832, the Marketplace Fairness Act.Activity lobbied against Durbin Amendment on internet sales tax. National Defense Authorization Act of FY 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3179, Marketplace Equity Act of 2011. S. 1832, Marketplace Fairness Act. Corporate tax reform (no bills).

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

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1002, S. 543, H.R. 1439, H.R. 1804, H.R. 1860, S. 971, H.R. 1864, H.R. 2469, H.R. 2701, S. 1452, H.R. 3179, S. 1832, S. 1811, H.RES. 95, S.RES. 309, S.1934, H.R. 3788

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FIRPTA: Modification of the Foreign Investment in Real Property Tax Act (FIRPTA); S. 1616, H.R. 2989 IRC Section 179D; S.3591: Commercial Building Modernization Act Sales Tax Fairness Proposals: S. 1832, H.R. 3179, S. 1452, H.R. 2701 US REIT Act, H.R. 5746: Subchapter M ReformTax Reform S. 3275, Master Limited Partnerships Parity Act and efforts to allow for renewable engery REITs

Client expense: $890,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

HR 1439 BAT Simplification Act S 1452 Main Street Fairness Act HR 3179 Marketplace Equity Act HR 2701 Main Street Fairness Act H Res 309 Supporting the Preservation of Internet Entrepreneurs and Small Businesses H Res 95 Supporting the Preservation of Internet Entreprenuers and Small Businesses S 1832 Marketplace Fairness Act HR 1002/S 543 Wireless Tax Fairness Act HR 1860/ S 971 Digital Goods and Services Tax Fairness Act S1817 National Defense Authoriztion Act of FY2012 S 2467 National Defense Authorization Act of FY2013 Any legislation related to changing or reducing deductibility of charitable contributions.

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

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

1) General Copyright Law Reform (including matters relating to songwriter royalty payments and the the use of copyrighted material in which the owner of such material can not be identified or located (ie. "orphan works"); 2) FCC Implementation of the CVAA (re: closed captioning of online video); 3) HR 1439, the Bus Activity Tax Simplication Act (re:taxation of digital media - entire bill); and 4) HR 3179, the Marketplace Equity Act (re: taxation of digital media - entire bill); and 5) Internet Radio Fairness Act (entire bill).

Client expense: $83,534 · Firm income: Not reported

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

S. 1452, Main Street Fairness Act S. 1832, The Marketplace fairness Act H.R. 3179, The Marketplace Equity Act H. Res. 95, Supporting the preservation of Internet entrepreneurs and small business S. Res. 309, a Resolution to Protect Online Business from Unfair Taxation

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See additional page Miscellaneous Trade (mtbs in separate section) Discussions with Congress and Administration officials, including USTR and Commerce on pending FTAs with Korea, Panama, and Colombia, and on pending Anti-Counterfeit Trade Agreement. Discussion with ITC, Customs, USTR, and Commerce on implementation of various trade agreements and trade initiatives, such as performance outerwear, footwear, travel goods, Morocco, Andean, Peru, Colombia, Oman, Panama, Haiti, AGOA, CAFTA-DR, Honduras, Thailand, Singapore, NAFTA, Jordan, Bahrain, Dominican Republic, Vietnam, Malaysia, the Doha Round, FTZs, and Korea. Discussion with USTR, Commerce, Labor, ITC and Congress on Trans-Pacific Partnership (TPP) Free Trade Agreement Discussion with White House, USTR, and Commerce on trade barriers in Mexico, Argentina, and Brazil. Discussion with Customs on First Sale, 10 plus 2, 9801, FTZs, and related initiatives. Discussion with USDA and CBP on Lacey Act. Discussions with USTR, Commerce, and USDA on foreign trade practices, including labeling, cotton, market access, and intellectual property rights (IPR). Discussion with Commerce, USTR, and Congressional staff on China, Vietnam, and trade remedy laws, including proposals for prospective trade remedy systems. Issues related to footwear and clothing freight rates vis-a-vis NMFTA CCSB Discussions relating to China trade practices and currency issues with Commerce, USTR, ITC, US/China Economic and Security Review Commission. Issues relating to ocean shipping capacity and prices. Implementation of conflict minerals reporting requirements with the SEC ON TIME Act (HR 526) To extend the Andean Trade Preference Act, and for other purposes. (HR 622) Andean Trade Preference Extension Act of 2011 (S. 380) Currency Reform for Fair Trade Act (HR 639) Free and Fair Trade Act of 2011 (HR 913/S 433) Trade Extenders Act of 2011 (S. 308) Creating American Jobs through Exports Act of 2011 (S. 98) Currency Reform for Fair Trade Act (S. 328) Trade Enforcement Priorities Act (S. 708) A resolution expressing the sense of the Senate that the United States should immediately approve the United States-Korea Free Trade Agreement, the United States-Colombia Trade Promotion Agreement, and the United States-Panama Trade Promotion Agreement. (S. Res 20) Freight FOCUS Act of 2011 (HR 1122) Focusing Resources, Economic Investment, and Guidance To Help Transportation Act of 2011 (HR 1338/S. 371) Surface Transportation Extension Act of 2012 (H.R. 4348). Discussion with Congress on establishment of Freight policy and high-level freight coordination office. Discussions on MTB reform possibilities with Congress. Discussions with Congress on renewal of the Trade Adjustment Assistance (TAA) program Discussions with Congress on making travel goods eligible for benefits under the Generalized System of Preferences (GSP) program. Textile Enforcement and Security Act of 2011 (HR 2754) To amend the African Growth and Opportunity Act to extend the third country fabric program, and for other purposes (HR 2493) To extend the Generalized System of Preferences, and for other purposes (HR 2832) Currency Exchange Rate Oversight Reform Act of 2011 (S. 1619) Burma sanctions renewal legislation (HJ Res 66/S.J.Res 17/HJ Res 79/HR 2608) Comments to USDA on cotton fee increases. United States-Colombia Trade Promotion Agreement Implementation Act (HR 3078/S. 1641) United States-Panama Trade Promotion Agreement Implementation Act (HR 3079/S. 1643) United States-Korea Free Trade Agreement Implementation Act (HR 3080/S. 1642) See next page Trade continued Asia-Pacific Economic Cooperation Business Travel Cards Act of 2011 (HR 3312) Comments on potential changes for de minimis and informal entry with respect to Customs. Comments to Customs on Scanning Comments to Congress on improving access to credit and financing, including ExIm Bank reauthorization and SBA funding Cantwell-Graham Amendment (# 1836) to JOBs Act (HR 3606) on ExIm Bank funding. Securing American Jobs Through Exports Act of 2011 (HR 2072) Discussions with Congress and Administration on disruptions of West and East/Gulf Coast ports due to labor disputes. Generalized System of Preferences Update for Production Diversification and Trade Enhancement (GSP UPDATE) Act (H.R. 6307) Trade agency reorganization Comments to Administration on EU-US regulatory cooperation and increased trade. Product Safety Discussions with CPSC and various Congressional offices on implementation of Consumer Product Safety Improvement Act (CPSIA) Monitoring issues relating to apparel and footwear safety and product labeling. H.R. 272 A bill to amend the Consumer Product Safety Improvement Act to exempt ordinary books and paper-based printed material from the lead limit in such Act Kids Just Want to Ride Act (HR 412) Children's Sports Athletic Equipment Safety Act (S. 601/HR 1127) Consumer Recall Protection Act of 2011 (S. 330) A bill to amend Consumer Product Safety laws House Energy and Commerce Discussion draft (HR____) and similar initiatives. Amendment prohibits the use of funds to implement a searchable public consumer safety database which is described in the Consumer Product Safety Act of 2008 (HR Amdt 159 to HR 1) Common Sense in Consumer Product Safety Act of 2011 (S. 69). Consumer Product Safety Flexibility Act of 2011 (S 1448) To provide the Consumer Product Safety Commission with greater authority and discretion in enforcing the consumer product safety laws, and for other purposes. (HR 2715) Financial Services and General Government Appropriations Act, 2012 (HR 2434) Financial Services and General Government Appropriations Act, 2012 (S. 1573) Transparency in Regulatory Analysis of Impacts on the Nation Act of 2011 (HR 2401) Safe Chemicals Act of 2011 (S. 847) Comments to CPSC on regulatory review Privacy related legislation, including Do Not Track Me Online Act (HR 654) Discussion with CPSC on application of Section 6(b) authorities. See next page Labor Discussions (including filed comments) with Departments of Labor and State and USTR in conjunction with Child/Forced labor list, Uzbek cotton, Better Work programs, CAFTA-DR labor cases, Bangladesh, Vietnam, Haiti, and other labor issues and reports. Issues relating to the Equal Employment Opportunity Commission (EEOC) pending regulations on the ability of employers to use criminal background checks in employment decisions. Protecting Jobs from Government Interference Act (H.R. 2587) Small Business Marketplace Equity Act of 2011 (HR 3179) Marketplace Fairness Act (S. 1839) Main Street Fairness Act of 2011 (S.1452) Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (HR 4) (and related bills). SBIR/STTR Reauthorization Act of 2011 (S. 493) JOBs Act (HR 3606) Small Business Tax Cut Act (HR 9) Issues relating to changes or implementation of the Lobby Disclosure Act, including Administration policies relating to advisory committees and ethics rules. IPR Issues relating to ICANN/GTLDS Discussions on rogue websites, design piracy, information sharing, and other IPR initiatives with Congressional and Administration officials. Innovative Design Protection and Piracy Prevention Act. (HR 2511) Innovative Design Protection Act (S. 3523) Online Protection and Enforcement of Digital Trade Act (S. 2029) Discussions with Customs on information sharing. OTHER DISCLOSE 2012 Act (S. 2219) Provisions relating to implementation of new rules on interchange fees in Restoring American Financial Stability Act of 2010 (HR 4173/S. 3217). Debit Interchange Fee Study Act of 2011 (S. 575/H.R. 1081) Comments to Congress and Administration on various Fiscal Cliff issues, including entitlement reform and tax reform.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Maritime Commission, Federal Mediation & Conciliation Service, Federal Motor Carrier Safety Administration, Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of the Vice President of the United States, Overseas Private Investment Corp (OPIC), Patent & Trademark Office (PTO), President of the U.S., SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), Vice President of the U.S., White House Office

See next page Small Business Regulatory Accountability Act of 2011 (HR 3010) Marketplace Equity Act of 2011 (HR 3179) Marketplace Fairness Act (S. 1839) Main Street Fairness Act of 2011 (S.1452) Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (HR 4) (and related bills). SBIR/STTR Reauthorization Act of 2011 (S. 493) JOBs Act (HR 3606) Small Business Tax Cut Act (HR 9) Issues relating to changes or implementation of the Lobby Disclosure Act, including Administration policies relating to advisory committees and ethics rules. DISCLOSE 2012 Act (S. 2219) Comments to Congress and Administration on various Fiscal Cliff issues, including entitlement reform and tax reform.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Maritime Commission, Federal Mediation & Conciliation Service, Federal Motor Carrier Safety Administration, Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of the Vice President of the United States, Overseas Private Investment Corp (OPIC), Patent & Trademark Office (PTO), President of the U.S., SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), Vice President of the U.S., White House Office

H.R. 3179, Marketplace Equity Act of 2011. S. 1832, Marketplace Fairness Act. Corporate tax reform (no bills).

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

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, SENATE

S.1452 Main Street Fairness Act H.R.2701 Main Street Fairness Act H.R.3179 Marketplace Equity Act of 2011 S.1832 Marketplace Fairness Act H.Res. 57 Expressing the sense of the House of Representatives that the United Nations and other international governmental organizations shall not be allowed to exercise control over the Internet.

Client expense: $229,000 · Firm income: Not reported

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

H.R. 9 Small Business Tax Cut Act H.R. 436 Protect Medical Innovation Act H.R. 5842 Restoring Access to Medications Act H.R. 5858 Health Savings Account Improvement Act H.R. 1004 Health Flexible Spending Account Improvement Act H.R. 8 American Taxpayer Relief Act of 2012 S. 1796 Free File Improvement Act of 2011 H.R. 5974 Invest in America Now Act of 2012 H.R. 4348 An act to authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes. H.R. 6079 Repeal of Obamacare Act S. 971 Digital Goods and Services Tax Fairness Act of 2011 H.R. 1860 Digital Goods and Services Tax Fairness Act of 2011 S.1452 Main Street Fairness Act H.R.2701 Main Street Fairness Act H.R.3179 Marketplace Equity Act of 2011 S.1832 Marketplace Fairness Act H.R. 1834 Freedom to Invest Act of 2011 S. 2204 Repeal Big Oil Tax Subsidies Act H.R.8 Job Protection and Recession Prevention Act of 2012 H.R.6169 Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012

Client expense: $229,000 · Firm income: Not reported

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

S. 971 Digital Goods and Services Tax Fairness Act of 2011 H.R. 1860 Digital Goods and Services Tax Fairness Act of 2011 S.1452 Main Street Fairness Act H.R.2701 Main Street Fairness Act H.R.3179 Marketplace Equity Act of 2011 S.1832 Marketplace Fairness Act H.Res. 57 Expressing the sense of the House of Representatives that the United Nations and other international governmental organizations shall not be allowed to exercise control over the Internet. H.R.3675 Next Generation Television Marketplace Act S.2008 Next Generation Television Marketplace Act of 2011 WT Docket No. 12-4 Verizon Wireless, SpectrumCo and Cox - Assignment of AWS Licenses

Client expense: $229,000 · Firm income: Not reported

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

Issues related to Business Activity Tax: H.R. 1439,Business Activity Tax Simplification Act of 2011 Issues related to Internal Revenue Code 6050W and section 3406. Issues related to the Foreign Account Tax Compliance Act (FATCA) General issues related to implementation of the Streamlined Sales Tax Project (SSTP) and proposals granting authority to states to mandate the collection of state and local sales taxes by remote retailers absent physical nexus in the state; HRes 95, Supporting the preservation of Internet entrepreneurs and small businesses S. Res 309, Supporting the preservation of Internet entrepreneurs and small businesses S. 1452, The Mainstreet Fairness Act H.R. 2701, The Mainstreet Fairness Act HR 3179, The Marketplace Equity Act S. 1832, The Marketplace Fairness Act Proposals related to "deferral" of federal taxation of overseas corporate income, transfer pricing, "earnings stripping" rules and other federal tax policies impacting the taxation of non-US earnings, including US Corporate Tax Reform.

Client expense: $347,500 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Intl Trade Administration (ITA), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

H.R.1265, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property, all provisions; S.687, A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property, all provisions. Tax reform; Oppose repeal of Last In First Out (LIFO) accounting method; Oppose repeal of Lower of Cost or Market (LCM); oppose imposition of Value Added Tax (VAT); H.R.1439; Business Activity Tax Simplification Act of 2011, all provisions; S.1452 & H.R.2701, Main Street Fairness Act, all provisions; S.1832, Marketplace Fairness Act, all provisions; H.R.3179, Marketplace Equity Act of 2011, all provisions; H.R. 3123, bonus depreciation - extend and modify for retail-owned property; S.1801, Small Business Jobs Tax Extenders Act of 2011; H.R. 8, Support extension of expiring 2001 and 2003 changes to individual and business tax rates; Affordable Care Act.

Client expense: $900,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Discussions regarding e-fairness taxation issues General corporate tax issues and interest in comprehensive tax reform H.R. 8, American Taxpayer Relief Act S. 1549, American Jobs Creation Act S.1832, Marketplace Fairness Act H.R. 3179, Marketplace Equity Act of 2011 Discussions regarding Business Tax Extenders, R&D, and CFC Look through S. 1660, American Jobs Act S. 2237, Small Business Jobs and Tax Relief Act H. Con. Res. 112, FY 13 Budget Resolution and S. 3521, Family & Business Tax Cut Certainty Act, issues related to corporate tax reform and the taxation of U.S. multinational corporations. H.R. 3610, Department of Defense Appropriations Act of 1996, Title 2, all provisions relating to environmental restoration Discussions regarding the fiscal cliff

Client expense: $1,480,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R.3179 Marketplace Equity Act of 2011 S.1832 Marketplace Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Internet Sales Tax Parity, S. 1832- Marketplace Fairness Act, H.R. 3179- Marketplace Equity Act of 2011

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the taxation of remote sales S. 1452 Main Street Fairness Act H.R. 2701 Main Street Fairness Act H.R. 3179 Marketplace Equity Act of 2011 S. 1832, Marketplace Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1832, Marketplace Fairness Act of 2011; H.R. 3179, Marketplace Equity Act of 2011; S. 1452, Main Street Fairness Act of 2011; H.R. 2701; Main Street Fairness Act of 2011: vendor allowance provisions. H.R. 1864, Mobile Workforce State Income Tax Simplification Act of 2011; H.R. 1439, Business Activity Tax Simplification Act of 2011, all provisions. [CONT. NEXT PAGE] H.R. 8, American Taxpayer Relief Act: Market Place Fairness Act provisions. H.R. 4310, National Defense Authorization Act: Market Place Fairness Act provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1549, American Jobs Creation Act; S. 1660, American Jobs Act; H. Con. Res. 112, Fiscal Year 2013 Budget Resolution, S. 3521, Family & Business Tax Cut Certainty Act, H.R. 8, American Taxpayer Relief Act, issues related to corporate tax reform and the taxation of U.S. multinational corporations. S. 1832, Marketplace Fairness Act; H.R. 3179, Marketplace Equity Act, issues related to collection of sales tax by remote vendors.

Client expense: Not reported · Firm income: $90,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the taxation of remote sales: Main Street Fairness Act (S. 1452 & H.R. 2701), the Marketplace Fairness Act (S. 1832) and the Marketplace Equity Act (H.R. 3179).

Client expense: $610,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Patent & Trademark Office (PTO), SENATE, U.S. Postal Service (USPS)

H.R. 8, American Taxpayer Relief Act of 2012; provisions related to capital gains, dividends, bonus depreciation, and estate taxes H.R. 428, Telephone Excise Tax Repeal Act of 2011 H.R. 1074, To amend the Internal Revenue Code of 1986 to reduce the corporate income tax rate to 10 percent and to lower the rate of tax on capital gains and dividends to 10 percent H.R. 1860, Digital Goods and Services Tax Fairness Act of 2011 H.R. 3091, To make permanent the individual income tax rates for capital gains and dividends H.R. 3179, Marketplace Equity Act of 2011 H.R. 4196, To amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets S. 7, Comprehensive and Fair Tax Reform Act S. 106, Telephone Excise Tax Repeal Act of 2011 S. 135, Permanent Internet Tax Freedom Act of 2011 S. 493, SBIR/STTR Reauthorization Act of 2011; provisions related to broadband education funding S. 727, Bipartisan Tax Fairness and Simplification Act of 2011 S. 971, Digital Goods and Services Tax Fairness Act of 2011 S. 1012, Telephone Excise Tax Repeal Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1832, Marketplace Fairness Act

Client expense: $1,890,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), SENATE

General Business and Individual Tax Issues Capital Gains Tax Issues "Fiscal Cliff" S.1832, Marketplace Fairness Act HR 3179, Marketplace Equity Act of 2011 HR 2701, Main Street Fairness Act

Client expense: Not reported · Firm income: $120,000

Government targets: Agriculture, Dept of (USDA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

Treatment of sales tax collection for online purchases including H.R.2701, H.R.3179, S.1492 and S.1832; issues related to corporate tax reform.

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

Government targets: HOUSE OF REPRESENTATIVES, 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

S.1832, Marketplace Fairness: entire bill. S.1452, HR2701, Main Street Fairness Act: entire bill. HR3179, Marketplace Equity Act: entire bill.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

No specific bill number: matters relating to the streamlining of sales and use tax on internet sales. S.1832, Marketplace Fairness: entire bill; S.1452, Main Street Fairness Act: entire bill. H.R. 2701, Main Street Fairness Act: entire bill; H.R.3179, Marketplace Equity Act: entire bill.

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

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

Legislative issues related to corporate tax, comprehensive tax reform, as well as the collection of internet sales tax; H.R.3179, S.1832, and S.2237.

Client expense: Not reported · Firm income: $90,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR3179 and S1832

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

-H.R. 3179 Marketplace Equity Act, provisions related to "e-fairness" online state sales tax collection authority. -S.1832 Marketplace Fairness Act, provisions related to "e-fairness" online state sales tax collection authority. - Issues related to the principles of corporate tax reform. - Issues related to 2011 tax extenders. - HR 1864, "Mobile Workforce State Income Tax Simplification Act of 2012", regarding all provisions. - S 3485, ""Mobile Workforce State Income Tax Simplification Act of 2012", regarding all provisions.

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Postal Service (USPS), U.S. Trade Representative (USTR)

Issues related to the taxation of remote sales H.R. 2701 - Main Street Fairness Act, H.R.3179 - Marketplace Equity Act of 2011 S.1452 - Main Street Fairness Act, S.1832 - Marketplace Fairness Act

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the state taxation of e-commerce- H.R.3179, "The Marketplace Equity Act" and S. 1452, "The Main Street Fairness Act"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.3179, The Marketplace Equity Act and S. 1832, The Marketplace Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2701/S. 1452 - Main Street Fairness Act, H. Res. 95 - Supporting the Preservation of Internet Entreprenuers and Small Businesses and H.R. 3179 - Marketplace Equity Act of 2011, S.1832 - Marketplace Fairness Act; provisions related to state taxation of online sales.

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

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, SENATE

N/A Fiscal Cliff Deal -- Expanded state internet tax powers S 1452/HR 2701, S 1832, HR 3179 N/A Fiscal Cliff Deal -- Allow Production tax Credit to expire Amendment 2, H.J. Res. 66 Fiscal Cliff Deal -- Plan B N/A Lame duck session - tax reform N/A Lame duck session - taxes N/A fiscal cliff - tax hikes N/A fiscal cliff - death tax Sub. Amendments to H.R. 8 N/A comprehensive tax reform

Client expense: $55,165 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

Changes to Depreciation HR158 - Expensing Property Expands our Nation's Strong Economy Act (EXPENSE) of 2011 Changes in 1099 Reporting Requirements S18 - Small Business Paperwork Mandate Elimination Act S72 - Small Business Paperwork Mandate Elimination Act of 2011 HR4 - Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 HR144 - Small Business Paperwork Mandate Elimination Act of 2011 Extension of Deduction for State and Local Sales Taxes S24 - To amend the Internal Revenue Code of 1986 to permanently extend the election to deduct State and local sales taxes S80 - A bill to provide a permanent deduction for state and local general sales taxes Large-Scale Tax Code Reformation S13 - Fair Tax Act of 2011 HR25 - Fair Tax Act of 2011 Modifications to Inter-State Taxation Regimes HR1439 - Business Activity Tax Simplification Act Modifications to Self-Employment Taxation HR880 - Equity for Our Nation's Self-Employed Act of 2011 Modifications to Standard Deduction for Real Property Taxes S22 - Homeowner Tax Fairness Act of 2011 HR131 - To amend the Internal Revenue Code of 1986 to provide a 5-year extension for the real property standard deduction and to adjust such deduction for inflation HR476 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction of state Support for the Mortgage Interest Deduction H Res25 - A resolution expressing the sense of the Congress that the current federal income tax dedu... Tax Relief for Job Creation S12 - Job Creation Act of 2011 Tax Deductions for Reducing Debt on Commercial Real Estate HR1147 - Community Recovery and Investment Act of 2011 Streamlined Sales and Use Tax Agreement S1452 - Main Street Fairness Act HR2701 - Main Street Fairness Act State and Local Use Tax Laws for Remote Sellers S1832 - Marketplace Fairness Act HR3179 - Marketplace Equity Act of 2011 Prevention from Paying Taxes on Forgiven Mortgage Loan Debt S2250 - Mortgage Forgiveness Tax Relief Act REITs HR5746 - Update and Streamline REIT Act Amending the IRC to give tax credits to U.S. Start Ups HR6120 - Scaling Up Manufacturing Act of 2012 Extension of Exclusion of Discharges of Principal Residence Indebtedness HR202 - A bill to amend the Internal Revenue Code of 1986 to extend the exclusion from gross income of discharges of qualified principal residence indebtedness. HR4336 - A bill to amend the Internal Revenue Code of 1986 to extend the exclusion from gross income of discharges of qualified principal residence indebtedness. The "Fiscal Cliff" HR8 - The American Taxpayer Relief Act of 2012 Tax Deductions for Energy Efficient Commercial Buildings S3591 - The Commercial Building Modernization Act

Client expense: $15,440,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Natl Economic Council (NEC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

Monitor H.R. 5746, the Update and Streamline REIT Act; S. 1616 / H.R. 2989, the Real Estate Investment and Jobs Act; H.R. 3179, Marketplace Equity Act of 2011; S. 1832, Main Street Fairness Act; tax reform efforts, and H.R. 8, the American Taxpayer Relief Act of 2012.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FIRPTA: Modification of the Foreign Investment in Real Property Tax Act (FIRPTA); S. 1616, H.R. 2989 IRC Section 179D; S.3591: Commercial Building Modernization Act Sales Tax Fairness Proposals: S. 1832, H.R. 3179, S. 1452, H.R. 2701 US REIT Act, H.R. 5746: Subchapter M Reform Tax Reform S. 3275, Master Limited Partnerships Parity Act and efforts to allow for renewable engery REITs

Client expense: $810,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Monitor H.R. 3179, the Marketplace Equity Act, and promote S. 1832, the Marketplace Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE