To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,821 other HR bills in the 113th — cohort avg 49d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (5)
2014 · fourth_quarter · Taxation/Internal Revenue Code
Bills with similar content found using semantic analysis.
Sources: Congress.gov
S.749, H.R.4212 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. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2168 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31] Revised Rule: 2012-18 (tip credit) Rev. Proc. 2014-30 (26 CFR 601.602: Tax forms and instructions.) [TD 9660], RIN 1545BL31 Correcting Amendment: Information Reporting of Minimum Essential Coverage; Correction [REG14103613], RIN 1545BL91 Correction to a notice of proposed rulemaking and notice of public hearing [TD 9672], RIN 1545BL55 Final Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. 2014 Draft Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return 2014 Draft Form 1095-C: Employer Provided Health Insurance Offer and Coverage 2014 Draft Instructions for Forms 1094-C and 1095-C 2014 Draft Form 1094-B: Transmittal of Health Coverage Information Returns 2014 Draft Form 1095-B: Health Coverage 2014 Draft Instructions for Forms 1094-B and 1095-B IRS Notice 2014-49: Section 4980H -- Shared Responsibility for Employer Regarding Health Coverage -- Approach to Changes in Measurement Periods or Methods Applicable to an Employee IRS Notice 2014-55: Additional Permitted Election Changes for Health Coverage under 125 Cafeteria Plans 2014 Draft Form 8962: Premium Tax Credit 2014 Draft Instructions for Form 8962, Premium Tax Credit 2014 Draft Form 1040-A: U.S. Individual Income Tax Return H.R. 5213/S. 2881, Simplifying Technical Aspects Regarding Seasonality Act of 2014 H.R. 5557, Streamlining Verification for Americans Act H.R. 5264, Permanent Work Opportunity Tax Credit Act H.R. 5771/PL 113-295 (Tax Extenders Bill) To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes Notice 2014-69: Group Health Plans that Fail to Cover In-Patient Hospitalization Services Final Rule: Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals [RIN 1545BL91] Notice 2014-76: Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace Submission for OMB Review; Comment Request: OMB Number: 15452251. Title: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (TD 9661Final) Submission for OMB Review; Comment Request: OMB Number: 15452252. Title: REG13245511Reporting of Minimum Essential Coverage (TD 9660Final)
Client expense: $717,776 · Firm income: Not reported
Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office
2014 · fourth_quarter · Taxation/Internal Revenue Code
International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S.1395
Client expense: $411,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Taxation/Internal Revenue Code
International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S. 1395
Client expense: $192,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Taxation/Internal Revenue Code
S.749, H.R.4212 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. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Monitor federal issues related to general tax reform. Monitor federal issues related to corporate tax reform. Proposed Rule: Shared Responsibility for Employers Regarding Health Coverage (Department of Treasury, Internal Revenue Service), RIN 1545-BL33 [REG-138006-12]. H.R. 763, S. 603, The Job & Premium Protection Act to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 903, S. 399, The American Job Protection Act Monitor the implementation of the American Taxpayer Relief Act of 2012 (P.L. 112-240). Final Rule: Health Insurance Premium Tax Credit [RIN 1545-BL49]. NPRM and Notice of Hearing: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [RIN 1545-BL36], [REG-148500-12]. Proposed Rule and Notice of Public Hearing: Health Insurance Providers Fee [REG-118315-12], [RIN 1545-BL20] Correction to Notice of Proposed Rulemaking and Notice of Hearing: Shared Responsibility for Employers Regarding Health Coverage; Correction [REG-138006-12], [RIN 1545-BL23]. Proposed Rule: Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act [REG-122706-12, RIN 1545-BL50], [RIN1210-AB56], [CMS-9952-P, RIN 0938-AR77]. Notice of Proposed Rulemaking: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Tax Credit [REG - 125398-12, RIN 1545-BL43]. Final Rule: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans [RIN 1545-BL07, RIN 1210-A-B55, CMS-9979-F/RIN 0938-AR48]. Notice 2013-42: Transition Relief for Employers and Related Individuals Eligible to Enroll in Eligible Employer-Sponored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014. H.R. 2429, S.1183 The Death Tax Repeal Act of 2013. H.R. 2575 Save American Workers Act of 2013. S.1188 Forty Hours Is Full Time Act of 2013. S.701 Forty Hours Is Full Time Act of 2013. H.R. 2988, Forty Hours is Full Time Act of 2013. Notice 2013-41: Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. Notice of Proposed Rulemaking: Information Reporting for Affordable Insurance Exchanges [REG-140789-12, RIN 1545-BL42]. Notice 2013-45: Transition Relief for 2014 Under 6055 (6055 Information Reporting), 6056 (6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions). Final Rule: Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs [RIN 1545BK87}. Proposed Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers [REG-113792-13, RIN 1545-BL55] Final Regulations: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [TD 9632, RIN 1545-BL36]. Notice of Proposed Rulemaking and Notice of Hearing: Information Reporting of Minimum Essential Coverage [REG-132455-11, RIN 1545-BL31]. Notice of Proposed Rulemaking and Notice of Public Hearing: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [REG-136630-12, RIN 1545-BL26]. Notice 2013-54: Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements. Notice 2013-71: Modification of Use-or-Lose Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under 125 Cafeteria Plans. Final Rule: Health Insurance Providers Fee [RIN 1545BL20, TD 9643]. Final Rule: Rules Relating to Additional Medicare Tax [RIN 1545BK54, TD 9645]. Final Rule: Net Investment Income Tax [RIN 1545BK44, TD 9644]. Notice 2014-06: Section 45R Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers. Notice 2014-1: Sections 125 and 223 Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2168 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31] Revised Rule: 2012-18 (tip credit) Rev. Proc. 2014-30 (26 CFR 601.602: Tax forms and instructions.) [TD 9660], RIN 1545BL31 Correcting Amendment: Information Reporting of Minimum Essential Coverage; Correction [REG14103613], RIN 1545BL91 Correction to a notice of proposed rulemaking and notice of public hearing [TD 9672], RIN 1545BL55 Final Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. 2014 Draft Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return 2014 Draft Form 1095-C: Employer Provided Health Insurance Offer and Coverage 2014 Draft Instructions for Forms 1094-C and 1095-C 2014 Draft Form 1094-B: Transmittal of Health Coverage Information Returns 2014 Draft Form 1095-B: Health Coverage 2014 Draft Instructions for Forms 1094-B and 1095-B IRS Notice 2014-49: Section 4980H -- Shared Responsibility for Employer Regarding Health Coverage -- Approach to Changes in Measurement Periods or Methods Applicable to an Employee IRS Notice 2014-55: Additional Permitted Election Changes for Health Coverage under 125 Cafeteria Plans 2014 Draft Form 8962: Premium Tax Credit 2014 Draft Instructions for Form 8962, Premium Tax Credit 2014 Draft Form 1040-A: U.S. Individual Income Tax Return H.R. 5213/S. 2881, Simplifying Technical Aspects Regarding Seasonality Act of 2014 H.R. 5557, Streamlining Verification for Americans Act H.R. 5264, Permanent Work Opportunity Tax Credit Act
Client expense: $578,587 · Firm income: Not reported
Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office
2014 · second_quarter · Taxation/Internal Revenue Code
International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S. 1395
Client expense: $121,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · second_quarter · Taxation/Internal Revenue Code
S.749, H.R.4212 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. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Monitor federal issues related to general tax reform. Monitor federal issues related to corporate tax reform. Proposed Rule: Shared Responsibility for Employers Regarding Health Coverage (Department of Treasury, Internal Revenue Service), RIN 1545-BL33 [REG-138006-12]. H.R. 763, S. 603, The Job & Premium Protection Act to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 903, S. 399, The American Job Protection Act Monitor the implementation of the American Taxpayer Relief Act of 2012 (P.L. 112-240). Final Rule: Health Insurance Premium Tax Credit [RIN 1545-BL49]. NPRM and Notice of Hearing: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [RIN 1545-BL36], [REG-148500-12]. Proposed Rule and Notice of Public Hearing: Health Insurance Providers Fee [REG-118315-12], [RIN 1545-BL20] Correction to Notice of Proposed Rulemaking and Notice of Hearing: Shared Responsibility for Employers Regarding Health Coverage; Correction [REG-138006-12], [RIN 1545-BL23]. Proposed Rule: Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act [REG-122706-12, RIN 1545-BL50], [RIN1210-AB56], [CMS-9952-P, RIN 0938-AR77]. Notice of Proposed Rulemaking: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Tax Credit [REG - 125398-12, RIN 1545-BL43]. Final Rule: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans [RIN 1545-BL07, RIN 1210-A-B55, CMS-9979-F/RIN 0938-AR48]. Notice 2013-42: Transition Relief for Employers and Related Individuals Eligible to Enroll in Eligible Employer-Sponored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014. H.R. 2429, S.1183 The Death Tax Repeal Act of 2013. H.R. 2575 Save American Workers Act of 2013. S.1188 Forty Hours Is Full Time Act of 2013. S.701 Forty Hours Is Full Time Act of 2013. H.R. 2988, Forty Hours is Full Time Act of 2013. Notice 2013-41: Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. Notice of Proposed Rulemaking: Information Reporting for Affordable Insurance Exchanges [REG-140789-12, RIN 1545-BL42]. Notice 2013-45: Transition Relief for 2014 Under 6055 (6055 Information Reporting), 6056 (6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions). Final Rule: Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs [RIN 1545BK87}. Proposed Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers [REG-113792-13, RIN 1545-BL55] Final Regulations: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [TD 9632, RIN 1545-BL36]. Notice of Proposed Rulemaking and Notice of Hearing: Information Reporting of Minimum Essential Coverage [REG-132455-11, RIN 1545-BL31]. Notice of Proposed Rulemaking and Notice of Public Hearing: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [REG-136630-12, RIN 1545-BL26]. Notice 2013-54: Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements. Notice 2013-71: Modification of Use-or-Lose Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under 125 Cafeteria Plans. Final Rule: Health Insurance Providers Fee [RIN 1545BL20, TD 9643]. Final Rule: Rules Relating to Additional Medicare Tax [RIN 1545BK54, TD 9645]. Final Rule: Net Investment Income Tax [RIN 1545BK44, TD 9644]. Notice 2014-06: Section 45R Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers. Notice 2014-1: Sections 125 and 223 Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2168 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31] Revised Rule: 2012-18 (tip credit) Rev. Proc. 2014-30 (26 CFR 601.602: Tax forms and instructions.) [TD 9660], RIN 1545BL31 Correcting Amendment: Information Reporting of Minimum Essential Coverage; Correction [REG14103613], RIN 1545BL91 Correction to a notice of proposed rulemaking and notice of public hearing [TD 9672], RIN 1545BL55 Final Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.
2014 · first_quarter · Taxation/Internal Revenue Code
International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S. 1395
Client expense: $143,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · first_quarter · Taxation/Internal Revenue Code
S.749, H.R.4212 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. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Monitor federal issues related to general tax reform. Monitor federal issues related to corporate tax reform. Proposed Rule: Shared Responsibility for Employers Regarding Health Coverage (Department of Treasury, Internal Revenue Service), RIN 1545-BL33 [REG-138006-12]. H.R. 763, S. 603, The Job & Premium Protection Act to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 903, S. 399, The American Job Protection Act Monitor the implementation of the American Taxpayer Relief Act of 2012 (P.L. 112-240). Final Rule: Health Insurance Premium Tax Credit [RIN 1545-BL49]. NPRM and Notice of Hearing: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [RIN 1545-BL36], [REG-148500-12]. Proposed Rule and Notice of Public Hearing: Health Insurance Providers Fee [REG-118315-12], [RIN 1545-BL20] Correction to Notice of Proposed Rulemaking and Notice of Hearing: Shared Responsibility for Employers Regarding Health Coverage; Correction [REG-138006-12], [RIN 1545-BL23]. Proposed Rule: Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act [REG-122706-12, RIN 1545-BL50], [RIN1210-AB56], [CMS-9952-P, RIN 0938-AR77]. Notice of Proposed Rulemaking: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Tax Credit [REG - 125398-12, RIN 1545-BL43]. Final Rule: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans [RIN 1545-BL07, RIN 1210-A-B55, CMS-9979-F/RIN 0938-AR48]. Notice 2013-42: Transition Relief for Employers and Related Individuals Eligible to Enroll in Eligible Employer-Sponored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014. H.R. 2429, S.1183 The Death Tax Repeal Act of 2013. H.R. 2575 Save American Workers Act of 2013. S.1188 Forty Hours Is Full Time Act of 2013. S.701 Forty Hours Is Full Time Act of 2013. H.R. 2988, Forty Hours is Full Time Act of 2013. Notice 2013-41: Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. Notice of Proposed Rulemaking: Information Reporting for Affordable Insurance Exchanges [REG-140789-12, RIN 1545-BL42]. Notice 2013-45: Transition Relief for 2014 Under 6055 (6055 Information Reporting), 6056 (6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions). Final Rule: Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs [RIN 1545BK87}. Proposed Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers [REG-113792-13, RIN 1545-BL55] Final Regulations: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [TD 9632, RIN 1545-BL36]. Notice of Proposed Rulemaking and Notice of Hearing: Information Reporting of Minimum Essential Coverage [REG-132455-11, RIN 1545-BL31]. Notice of Proposed Rulemaking and Notice of Public Hearing: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [REG-136630-12, RIN 1545-BL26]. Notice 2013-54: Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements. Notice 2013-71: Modification of Use-or-Lose Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under 125 Cafeteria Plans. Final Rule: Health Insurance Providers Fee [RIN 1545BL20, TD 9643]. Final Rule: Rules Relating to Additional Medicare Tax [RIN 1545BK54, TD 9645]. Final Rule: Net Investment Income Tax [RIN 1545BK44, TD 9644]. Notice 2014-06: Section 45R Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers. Notice 2014-1: Sections 125 and 223 Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2188 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31]
2014 · first_quarter · Taxation/Internal Revenue Code
Comprehensive tax reform (Chairman Camp discussion draft); H.R. 2945/S. 1395 - Food donation tax credit; H.R. 2921/S. 1531 - CIDER Act; H.R. 2899 - Growing Small Farms Act;Tax extenders for 179 bonus depreciation, donated food, state and local taxes and tuition.
Client expense: $40,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE
2013 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 684/S. 336 - Marketplace Fairness Act Ways and Means Committee Tax Reform Working Groups Health Insurance (HIT) Tax S. 1183/H.R. 2429 - Death Tax Repeal Act of 2013H.R. 2671/S.1280 Charitable Agricultural Research Act S.1395/H.R. 2945 Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013 S. 526 Rural Heritage Conservation Extension Act H.R. 763- American Family Protection Act of 2013 Tax Code Reform Estate Tax Capital Gains Unrelated Business Income Tax (UBIT) Alternative Minimum Tax Special Rules/Forms for Farmers' Tax Returns Manufacturing Tax Incentives Corporate Tax Rates Individual Income Tax Rates Section 179 Small Business Expensing Bonus Depreciation The Production Tax CreditThe Community and Distributed Wind Investment Tax Credit Cellulosic Biofuel Producer Tax Credit Alternative Fuel Refueling Property Self Employment Taxes Donated Conservation Easements Tax Exemption for Agricultural Research Organizations Tax Incentives for Food Donations Cash Accounting Health Insurance Tax (HIT) Alternative Fuel Refueling Property
Client expense: $550,000 · Firm income: Not reported
2013 · fourth_quarter · Taxation/Internal Revenue Code
International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S. 1395
Client expense: $120,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
2013 · fourth_quarter · Taxation/Internal Revenue Code
S.749 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. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Monitor federal issues related to general tax reform. Monitor federal issues related to corporate tax reform. Proposed Rule: Shared Responsibility for Employers Regarding Health Coverage (Department of Treasury, Internal Revenue Service), RIN 1545-BL33 [REG-138006-12]. H.R. 763, S. 603, The Job & Premium Protection Act to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 903, S. 399, The American Job Protection Act Monitor the implementation of the American Taxpayer Relief Act of 2012 (P.L. 112-240). Final Rule: Health Insurance Premium Tax Credit [RIN 1545-BL49]. NPRM and Notice of Hearing: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [RIN 1545-BL36], [REG-148500-12]. Proposed Rule and Notice of Public Hearing: Health Insurance Providers Fee [REG-118315-12], [RIN 1545-BL20] Correction to Notice of Proposed Rulemaking and Notice of Hearing: Shared Responsibility for Employers Regarding Health Coverage; Correction [REG-138006-12], [RIN 1545-BL23]. Proposed Rule: Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act [REG-122706-12, RIN 1545-BL50], [RIN1210-AB56], [CMS-9952-P, RIN 0938-AR77]. Notice of Proposed Rulemaking: Minimum Value of Eligble Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Tax Credit [REG - 125398-12, RIN 1545-BL43]. Final Rule: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans [RIN 1545-BL07, RIN 1210-A-B55, CMS-9979-F/RIN 0938-AR48]. Notice 2013-42: Transition Relief for Employers and Related Individuals Eligible to Enroll in Eligible Employer-Sponored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014. H.R. 2429, S.1183 The Death Tax Repeal Act of 2013. H.R. 2575 Save American Workers Act of 2013. S.1188 Forty Hours Is Full Time Act of 2013. S.701 Forty Hours Is Full Time Act of 2013. H.R. 2988, Forty Hours is Full Time Act of 2013. Notice 2013-41: Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. Notice of Proposed Rulemaking: Information Reporting for Affordable Insurance Exchanges [REG-140789-12, RIN 1545-BL42]. Notice 2013-45: Transition Relief for 2014 Under 6055 (6055 Information Reporting), 6056 (6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions). Final Rule: Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs [RIN 1545BK87}. Proposed Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers [REG-113792-13, RIN 1545-BL55] Final Regulations: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [TD 9632, RIN 1545-BL36]. Notice of Proposed Rulemaking and Notice of Hearing: Information Reporting of Minimum Essential Coverage [REG-132455-11, RIN 1545-BL31]. Notice of Proposed Rulemaking and Notice of Public Hearing: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [REG-136630-12, RIN 1545-BL26]. Notice 2013-54: Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements. Notice 2013-71: Modification of Use-or-Lose Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under 125 Cafeteria Plans. Final Rule: Health Insurance Providers Fee [RIN 1545BL20, TD 9643]. Final Rule: Rules Relating to Additional Medicare Tax [RIN 1545BK54, TD 9645]. Final Rule: Net Investment Income Tax [RIN 1545BK44, TD 9644]. Notice 2014-06: Section 45R Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers. Notice 2014-1: Sections 125 and 223 Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.
2013 · fourth_quarter · Taxation/Internal Revenue Code
Comprehensive tax reforms (no bill); H.R. 2945, S. 1395 Food donation tax credit; Farm savings accounts (no bill).
Client expense: $15,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE
2013 · third_quarter · Taxation/Internal Revenue Code
H.R. 684/S. 336 - Marketplace Fairness Act Ways and Means Committee Tax Reform Working Groups Health Insurance (HIT) Tax S. 1183/H.R. 2429 - Death Tax Repeal Act of 2013H.R. 2671/S.1280 Charitable Agricultural Research Act S.1395/H.R. 2945 Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013 S. 526 Rural Heritage Conservation Extension Act Tax Code Reform Estate Tax Capital Gains Unrelated Business Income Tax (UBIT) Alternative Minimum Tax Special Rules/Forms for Farmers' Tax Returns Manufacturing Tax Incentives Corporate Tax Rates Individual Income Tax Rates Section 179 Small Business Expensing Bonus Depreciation The Production Tax Credit, which provides an income tax credit of 2.2 cents per kilowatt-hour for the production of electricity using wind energy, will expire at the end of 2013; and The Community and Distributed Wind Investment Tax Credit, which gives the option to take an investment tax credit in lieu of the Production Tax Credit, will expire at the end of 2013 Cellulosic Biofuel Producer Tax Credit Alternative Fuel Refueling Property Self Employment Taxes Donated Conservation Easements Tax Exemption for Agricultural Research Organizations Tax Incentives for Food Donations
Client expense: $500,000 · Firm income: Not reported
2013 · third_quarter · Taxation/Internal Revenue Code
H.R. 2429 and S. 1183 - The Death Tax Repeal Act of 2013; H.R. 2807 - The Rural Heritage Conservation Extension Act; H.R. 2945 - The Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013; IRS Section 179 - Small Business Expensing; Capital Gains Taxes; Cash Accounting; Section 263A - Uniform Capitalization Rules; Renewable Energy Tax Incentives; General Estate Taxes; Income Tax, Tax Reform and Deductions.
Client expense: $10,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Risk Management Agency, SENATE
2013 · third_quarter · Taxation/Internal Revenue Code
HIT Tax Health insurance tax in PPACA (H.R. 763) Comprehensive tax reform (no bill, discussion only) H.R. 2945, S. 1395 Food donation tax credit
Client expense: $30,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
| Democratic |
| NY |
| David Loebsack | Democratic | IA |
| James P. McGovern | Democratic | MA |
| Jared Huffman | Democratic | CA |
| Jim Gerlach | Republican | PA |
| Julia Brownley | Democratic | CA |
| Karen Bass | Democratic | CA |
| Lou Barletta | Republican | PA |
| Matt Cartwright | Democratic | PA |
| Michael F. Doyle | Democratic | PA |
| Peter J. Roskam | Republican | IL |
| Rodney Davis | Republican | IL |
| Ron Kind | Democratic | WI |
| Suzanne Bonamici | Democratic | OR |
| Timothy H. Bishop | Democratic | NY |
Client expense: $648,633 · Firm income: Not reported
Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office
Client expense: $607,000 · Firm income: Not reported
Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office
Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)
Client expense: $625,988 · Firm income: Not reported
Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Education, Dept of, Federal Trade Commission (FTC), Food & Drug Administration (FDA), 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), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office
Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Centers For Disease Control & Prevention (CDC), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)