Student and Family Tax Simplification Act

Tax Reform, Issues related to education tax provisions and the charitable deduction. H.R. 3393, Student and Family Tax Simplification Act, Issues relating to education tax credits and deductions. HR 5771, 2014 Tax Extenders, Issues related to higher education tax provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform, Issues related to education tax provisions and the charitable deduction. H.R. 3393, Student and Family Tax Simplification Act, Issues relating to education tax credits and deductions.

Client expense: Not reported · Firm income: $45,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393, Student and Family Tax Simplification Act (all provisions relating to making permanent the American Opportunity Tax Credit) H.R. 4619, All provisions relating to permanently extending the IRA Charitable Rollover

Client expense: $100,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE

HR3393 Student and Family Tax Simplification Act; Tax Extenders Legislation (HR5771): contacted offices in support of IRA rollover, R&D tax credit, tuition tax deduction.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Higher Education and the Tax Code H.R.3393 - Student and Family Tax Simplification Act H.R. 5771 - Tax Increase Prevention Act of 2014 H.R. 5806 - Supporting Americas Charities Act

Client expense: $44,200 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3393: Student and Family Tax Simplification Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, and for other purposes(Higher education tax provisions). S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. S. 1090 and HR 2253: Higher Education and Skills Obtainment Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes. HR 3476: Middle Class College Tuition Tax Credit Expansion Act Official Title: To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. HR 3437: College Affordability Act of 2013 Official Title: To amend the Internal Revenue Code of 1986 to consolidate, with modifications, the Hope Scholarship Credit, the Lifetime Learning Credit, and the American Opportunity Tax Credit, and for other purposes. Pending Tax Reform Act of 2014, proposed legislation for comprehensive tax reform (higher education tax incentives, charitable giving incentives). HR 5771: Stephen Beck, Jr., ABLE Act of 2014 Official Title: 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.(Extension of IRA Charitable rollover and qualified tuition deductions.)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393, the Student and Family Tax Simplification Act - provisions relating to the consolidation of the tuition deduction, the HOPE tax credit, the American Opportunity Tax Credit and the Lifetime Learning Credit. Potential legislation top address expiring tax provisions, including the IRA charitable rollover, the American Opportunity Tax Credit, Section 127 and the tuition deduction.

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013 S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 528 by HAGAN (D-NC) Protecting Financial Aid for Students and Taxpay S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act S. 1904 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2013 S. 2164 by MURRAY (D-WA) Tyler Clementi Higher Education Anti-Harassment Act of 2014 S. 2349 by SANDERS (I-VT) Supporting College Success Through Dual Enrollment Act S. 2506 by HAGAN (D-NC) CREATE Graduates Act S. 2513 by BENNET (D-CO) Advancing Competency-Based Education Demonstration Project Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act of 2014 S. 2692 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 2695 by BOXER (D-CA) SOS Campus Act S. 2281 by FRANKEN (D-MN) Net Price Calculator Acct S. 2340 by BOOKER (D-NJ) Simplifying Financial Aid for Students Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act pf 2-14 S. 2796 by BALDWIN (D-WI) Working Student Aid of 2014 S. 2954 by HARKIN (D-IA) Higher Education Affordability Act H.R. 83 by ROGERS (R-KY) FY 2015 Consolidated Appropriations H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. Res 614 by GOODLATTE (R-VA) Resolution relating to a proposed Postsecondary Institution Ratings System H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1738 by DOGGETT (D-TX) American Opportunity Tax Credit Act of 2013 H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 3136 by SALMON (R-AZ) Advancing Competency-Based Education Demonstration Project Act of 2014 H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.R. 3505 by PETRI (R-WI) Technology, Equality and Accessibility in College and Higher Education Act (TEACH) H.R. 3694 by CUMMINGS (D-MD) Net Price Calculator Improvement Act H.R. 4612 by DeSANTIS (R-FL) Higher Education Reform and Opportunity Act (HERO Act) H.R. 4643 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2014 H.R. 4719 by REED (R-NY) America Gives More Act H.R. 4982 by BUCSHON (R-IN) Simplifying the Application for Student Aid Act H.R. 4983 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 4984 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 5277 by DAVIS (D-CA) SOS Campus Act H.R. 5354 by MALONEY (D-NY) Campus Accountability and Safety Act H.R. 5771 by CAMP (R-MI) Tax Increase Prevention Act of 2014 H.R. 5806 by CAMP (R-MI) Supporting Americas Charities Act Agency lobbied but not on list: Consumer Financial Protection Bureau

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

Government targets: Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, White House Office

H.R.5464 and draft Senate legislation, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2015, Titles II and III. H.R. 83, P.L.113-235, Consolidated and Further Continuing Appropriations Act, 2015, Division G, Title III President's Budget, FY 2015 Issues: Support graduate/professional student aid programs; Protect uncapped Public Service Loan Forgiveness. Draft Debt in Health Education Loan Programs (Debt HELP) bill proposal Issues: Expand National Health Service Corps State Loan Repayment program, and align Department of Education and Health Resources and Services Administration student loan programs. Draft Tax Reform Act of 2014 Issue: Oppose taxation of federal loan repayment programs. Support higher education and student aid tax benefits. H.R. 3393, Student and Family Tax Simplification Act Issue: Oppose taxation of National Health Service Corps (NHSC) and Public Service Loan Forgiveness (PSLF) awards. Higher Education Act Reauthorization Draft Higher Education Affordability Act (HEAA) Draft Financial Aid Simplification and Transparency Act of 2014 (FAST Act) H.R. 4984, Empowering Students through Enhanced Financial Counseling Act H.R. 4983, Strengthening Transparency in Higher Education Act H.R. 4982, Simplifying the Application for Student Aid Act H.R. 3136, Advancing Competency-Based Education Demonstration Project Act of 2014 S.2612, Dynamic Repayment Act of 2014 Issues: Decrease Stafford loan interest rates for medical students; retain graduate/professional student loan benefits. Support transparency for U.S. and international medical schools. S. 1822, Foreign Medical School Accountability Fairness Act of 2013 Issue: Transparency for U.S. and foreign medical schools. H.R. 5854/S.1152, The Building a Health Care Workforce for the Future Act Issue: Public Health Service funding for workforce expansion programs Submitted comments to: U.S. Census Bureau on the American Community Survey

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

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Bureau of the Census, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Drug Enforcement Administration (DEA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Interior, Dept of (DOI), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, Substance Abuse & Mental Health Services Administration (SAMHSA), Veterans Affairs, Dept of (VA), White House Office

Tax Reform, issues related to education tax provisions and charitable deduction. H.R. 3393, Student and Family Tax Simplification Act, issues related to education tax credits and deductions. H.R. 5771, Tax Extenders, issues related to higher education tax provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393- Student and Family Tax Simplification Act- to make permanent the American Opportunity Tax Credit; all provisions H.R. 4619- To permanently extend the IRA Charitable Rollover; all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1738/S. 835, The American Opportunity Tax Credit (AOTC), entire bill. H.R. 3393, Student and Family Tax Simplification Act, entire bill.H.R. 1, Tax Reform Act of 2014, Title I, Subtitle C, Subtitle E, Subtitle F; Title V. H.R. 5771, Tax Increase Prevention Act of 2014, Title I, Subtitle A. H.R. 5806, Supporting America's Charities Act, Section 4.

Client expense: $132,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393, the Student and Family Tax Simplification Act - reform of higher education tax credits, including the American Opportunity Tax Credit

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, White House Office

H.R. 3393, the Student and Family Tax Simplification Act - reform of higher education tax credits, including the American Opportunity Tax Credit

Client expense: Not reported · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, White House Office

H.R. 3393, the Student and Family Tax Simplification Act - reform of higher education tax credits, including the American Opportunity Tax Credit

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, White House Office

Tax reform legislation - nonprofit taxation, tuition benefits Student and Family Tax Simplification Act (H.R. 3393) - all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform Public Law No: 113-295, H.R. 5771, Tax Extenders legislation H.R. 5806, Supporting America's Charities Act S. 835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013 H.R. 1738, American Opportunity Tax Credit Act of 2013 H.R. 3393, Student and Family Simplification Act H.R. 4719, America Gives More Act of 2014 Hope Tax Credit Lifetime Learning Tax Credit Tuition Deduction Charitable Income Tax Deduction Section 127 Employer-provided Educational Assistance Section 117 Qualified Scholarships Student Loan Interest Deduction (SLID) Coverdell Education Savings Accounts Section 529 Education Savings Plans Federal Student Loan Forgiveness Programs IRA Charitable Rollover Tax-exempt Bonds R&D Tax Credit Unrelated Business Income Tax (UBIT) New Market Tax Credits

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for business deduction on health insurance costs for sole-proprietors. Tax gap related proposals and issues. Support for tax reform. Support for the simplified home office deduction and enabling regulations. Support for implementation of the JOBS act and enabling regulations. Support for America's Small Business Tax Relief Act of 2013(H. R. 886).Support for Help Entrepreneurs Create American Jobs Act of 2013(H.R. 4032). Support for Emergency Unemployment Extension Act of 2014(H. R. 3979).Support expanded use of HRA and HSA accounts for small business.(H.R. 2194).Support for substitute amendments regarding tax provisions in the Paycheck Fairness Act(S.2199).Support for Preserving America's Transit and Highway Act of 2014 and Highway and Transportation Funding Act of 2014(H.R.50214).Support for the Child Tax Credit Improvement Act of 2014(H.R.4935).Support for the Student and Family Tax Simplification Act(H.R.3393). Support for the Working Parents Home Office Act(S.2488).

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

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of

Proposals related to the treatment of education savings, including H.R. 529, Savings Enhancement for Education in College Act. Proposals to reform 529 college savings plan rules, including additional flexibility to make investment changes, changes in the student loan payment rules, and extension of the savers credit to encompass 529 contributions. H.R. 2253, Higher Education and Skills Attainment Act. S. 313/H.R. 647, ABLE Act. H.R. 4333, to amend the Internal Revenue Code to improve 529 plans.Education provisions in tax reform proposals. H.R. 3393, Student & Family Tax Simplification Act. S. 2882, Enhanced - S.A.V.E. Act. H.R. 5771, Tax Increase Prevention Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitored Ways & Means Higher Education Task Force especially H.R.3393, Student and Family Tax Simplification Act and subsequent markups. Actively lobbied on private debt collection in S. 2260 the EXPIRE Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitored all issues relating to higher education. Monitored legislation relating to for profit schools. -Monitored Department of Education's Gainful employment and program integrity negotiated rulemaking. -Monitored Ways & Means Higher Education Task Force, especially as related to H.R. 3393, Student and Family Tax Simplification Act and mark-up by House Ways & Means Committee - Lobbied in support of H.R. 1937, and S. 915 the Student Right to Know Before you Go Act. -Monitored issues relating to changes in the 90/10 formula especially H.R. 3496 and S.1659 Post Act of 2013 and Chairman Harkin's draft -Monitored issues relating to direct assessment; financial aid reform, accreditation, marketing spend especially Chairman Harkin's discussion draft. -- Actively lobbied on S. 2513, Advancing Competency-Based Education Demonstration Project Act and H.R. 3136, Advancing Competency-Based Education Demonstration Project Act of 2013. -Monitored movement on the Department of Labor, Health and Human Services and Education and Related Agencies Appropriations Act, which became P.L. 113-235, the FY2015 Omnibus; consolidated and Further Continuing Appropriations Act, especially relating to the Department of Education Title -Monitored movement on Senate Defense Appropriations legislation, which became P.L. 113-235, the FY2015 Omnibus;consolidated and Further Continuing Appropriations Act, especially as related to 90/10 market restrictions. -Monitored movement of P.L. 113-291, the National Defense Authorization Act for Fiscal Year 2015 especially as related to education issues. -Monitored FASFA Simplification legislation by Senators Bennett & Alexander -Monitored activity relating to marking up Higher Education Act in House

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE

Monitored all issues relating to higher education. Monitored legislation relating to for profit schools. -Monitored Department of Education's Gainful employment and program integrity negotiated rulemaking. -Monitored Ways & Means Higher Education Task Force, especially as related to H.R. 3393, Student and Family Tax Simplification Act and mark-up by House Ways & Means Committee - Lobbied in support of H.R. 1937, and S. 915 the Student Right to Know Before you Go Act. -Monitored issues relating to changes in the 90/10 formula especially H.R. 3496 and S.1659 Post Act of 2013 and Chairman Harkin's draft -Monitored issues relating to direct assessment; financial aid reform, accredidation, marketing spend especially Chairman Harkin's discussion draft. -- Actively lobbied on S. 2513, Advancing Competency-Based Education Demonstration Project Act and H.R. 3136, Advancing Competency-Based Education Demonstration Project Act of 2013. -Monitored movement on the Department of Labor, Health and Human Services and Education and Related Agencies Appropriations Act, which became P.L. 113-235, the FY2015 Omnibus;consolidated and Further Continuing Appropriations Act, especially relating to the Department of EducationTitle -Monitored movement on Senate Defense Appropriations legislation, which became P.L. 113-235, the FY2015 Omnibus;consolidated and Further Continuing Appropriations Act, especially as related to 90/10 market restrictions. -Monitored movement of P.L. 113-291, the National Defense Authorization Act for Fiscal Year 2015 especially as related to education issues. -Monitored FASFA Simplification legislation by Senators Bennett & Alexander -Monitored activity relating to marking up Higher Education Act in House

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE

Monitored Ways & Means Higher Education Task Force especially H.R.3393, Student and Family Tax Simplification Act and subsequent mark-up.

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE

Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, Comprehensive Tax Reform Act of 2014, H.R. 1, S. 1090, H.R. 2253; (e.g., alternative minimum tax (AMT), education incentives (H.R. 3393), information reporting, Real Time Tax System, earned income tax credit, phase-outs, Kiddie Tax, depreciation, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, Section 9100 relief, and terms with multiple definitions in the Internal Revenue Code), House Ways and Means Committee draft Tax Reform Act of 2014, small business pass-through tax reform; Tax penalties (e.g., the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; and Form 3520 and 3520-A penalties); Identity theft (e.g., truncated taxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013 and H.R. 295; Identity Theft and Tax Fraud Prevention Act of 2013, S. 676; Tax Refund Theft Prevention Act of 2014, S. 2736); IRS authority over tax preparers, H.R. 1570 and potential amendment to Senate The Preserving Americas Transit and Highways Act; preparer tax identification numbers (PTIN) registration process, voluntary certification program; Cash basis method of accounting; Due dates of tax returns (H.R. 901 and S. 420); (e.g., six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations); Mobile Workforce State Income Tax Simplification Act (H.R. 1129, S. 1645); Permanent disaster relief; Hurricane Sandy Tax Relief, HR 2137; National Disaster Tax Relief Acto of 2014, S. 2634; IRS weather-related impacts in filing due dates; Standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; IRS Budget; Administrations fiscal year 2015 revenue proposals; Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; Guidance on tax issues for same-sex couples and registered domestic partners; Net investment income tax (Sec. 1411), threshold/bracket for estates for net-investment income tax and regular income tax, applicability of net investment income tax to bona fide residents of U.S. mirror tax code territories; Allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); Clarify and simplify reporting of cancellation of debt income (Sec. 6050P); Provide parity for employees and self-employed individuals on the deduction of health insurance costs; Remove reference to section 332 from section 367(a)(i); Repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; Target allocations for partnerships; Clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Related party debt (proposed regulations on Sec. 752); Form 1120S; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; Qualified terminable interest property (QTIP) election relief; Treat consistently all federal tax payments of trusts and estates; 9100 relief; Mexican land trust (Fideicomisos); Amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; Exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; Reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; Expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 990 and instructions; Form 3115; Interactive Form 1023; e-filing for exempt organizations; Public disclosure of information on exempt organization forms; Top-heavy rules; Repeal full vesting on partial termination of qualified retirement plans; Speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Mid-year amenders on safe harbor plans; Use of forfeitures on making certain qualified contributions; Foreign Account Tax Compliance Act (FATCA); PFICs; Automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; The Retail Inventory Method; Rev. Proc. 97-27; Tangible personal property guidance repair regulations (Sec. 263A); Proposed Regulations to Amend the Definition of Research and Experimental Expenditures under Section 174; Estimated taxes for corporations and success based fees; Internal Revenue Services release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; IRS e-signature standards; Uncertain tax positions (UTP); Sec. 7212; Individual taxpayer identification numbers (ITINs); Form 1099-K, credit card and receipts reconciliation; Form 8937 (form used to report organizational actions affecting basis);Amended Forms 1099; IRS e-services; IRC section 1298 (f) filing requirements; Enrolled Agents, S. 1134, H.R. 2313; Affordable Care Act (e.g., auto-enrollment issues; implementation issues; Play or Pay rules; small business health care tax credit; information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, information reporting of minimum essential coverage, and related information and tax forms); Interest Rate Determination Method (adjusted AFRs/Long-term tax-exempt rates); Estate Tax Expat Issues, S. 744, immigration reform; Rev. Proc. 99-6; Technical termination rules (Sec. 708, Sec. 197); State Sales Tax Collection/Marketplace Fairness Act (MFA), S. 336, S. 743, HR 684; Rev. Proc. 97-27 (non-automatic changes in method of accounting); Accounting method changes (Sec. 381); Extend expiring tax provisions; Tax Increase Prevention Act of 2014, H.R. 5771; A de minimis threshold for small taxpayers (Sec. 382 NOL Limitation); Modifying the enhanced deduction rules for charitable contribution of inventory; Repeal of the anti-churning rules under sec. 197(f)(g); Modify the definition of W-2 wages for purposes of sec. 199; Modify the rules for capitalization and inclusion in inventory costs for certain expenses under section 263A; Allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; Add a new 120-day Post-Termination Transition Period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; Allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S-corporations under section 1375(a)(2) from 25% to 60%; Repeal section 1372; Sec. 174 research and experimental expenditures; Department of the Treasury Priority Guidance Plan; Expired tax provisions (extenders); Tax treaties; Multi-State Worker Tax Fairness Act (H.R. 4085).

Client expense: $1,130,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

Chairman Camps discussion draft, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, Student and Family Tax Simplification Act (H.R. 3393)

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), SENATE

Charitable Sector Issues - Tax Exempt Reform and Incentives Student Related Tax Provisions HR5571 The Tax Increase Prevention Act of 2015 HR3393 Student and Family Tax Simplification Act

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

Government targets: Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE

Support for American Opportunity Tax Credit and against repealing Lifetime Learning Credit in HR3393. IRA roll over to charitable institutions, Section 127 employer-provided education benefits.

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

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

HR 4619: Permanent IRA Charitable Contribution Act of 2014 -- entire bill HR 3393: The Student and Family Tax Simplification Act -- entire bill

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013 S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 528 by HAGAN (D-NC) Protecting Financial Aid for Students and Taxpayers Act S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act S. 1904 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2013 S. 2164 by MURRAY (D-WA) Tyler Clementi Higher Education Anti-Harassment Act of 2014 S. 2349 by SANDERS (I-VT) Supporting College Success Through Dual Enrollment Act S. 2506 by HAGAN (D-NC) CREATE Graduates Act S. 2513 by BENNET (D-CO) Advancing Competency-Based Education Demonstration Project Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act of 2014 S. 2692 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 2695 by BOXER (D-CA) SOS Campus Act H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1738 by DOGGETT (D-TX) American Opportunity Tax Credit Act of 2013 H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act S. 2340 by BOOKER (D-NJ) Simplifying Financial Aid for Students Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act pf 2-14 H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 2796 by BALDWIN (D-WI) Working Student Aid of 2014 H.R. 3136 by SALMON (R-AZ) Advancing Competency-Based Education Demonstration Project Act of 2014 H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.R. 3505 by PETRI (R-WI) Technology, Equality and Accessibility in College and Higher Education Act (TEACH) H.R. 3694 by CUMMINGS (D-MD) Net Price Calculator Improvement Act H.R. 4612 by DeSANTIS (R-FL) Higher Education Reform and Opportunity Act (HERO Act) H.R. 4643 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2014 H.R. 4719 by REED (R-NY) America Gives More Act H.R. 4982 by BUCSHON (R-IN) Simplifying the Application for Student Aid Act H.R. 4983 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 4984 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 5277 by DAVIS (D-CA) SOS Campus Act H.R. 5354 by MALONEY (D-NY) Campus Accountability and Safety Act Not listed on Agencies: Consumer Financial Protection Bureau

Client expense: $71,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Veterans Affairs, Dept of (VA), White House Office

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013 S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 528 by HAGAN (D-NC) Protecting Financial Aid for Students and Taxpayers Act S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act S. 1904 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2013 S. 2164 by MURRAY (D-WA) Tyler Clementi Higher Education Anti-Harassment Act of 2014 S. 2349 by SANDERS (I-VT) Supporting College Success Through Dual Enrollment Act S. 2506 by HAGAN (D-NC) CREATE Graduates Act S. 2513 by BENNET (D-CO) Advancing Competency-Based Education Demonstration Project Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act of 2014 S. 2692 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 2695 by BOXER (D-CA) SOS Campus Act H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1738 by DOGGETT (D-TX) American Opportunity Tax Credit Act of 2013 H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act S. 2340 by BOOKER (D-NJ) Simplifying Financial Aid for Students Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act pf 2-14 H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 2796 by BALDWIN (D-WI) Working Student Aid of 2014 H.R. 3136 by SALMON (R-AZ) Advancing Competency-Based Education Demonstration Project Act of 2014 H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.R. 3505 by PETRI (R-WI) Technology, Equality and Accessibility in College and Higher Education Act (TEACH) H.R. 3694 by CUMMINGS (D-MD) Net Price Calculator Improvement Act H.R. 4612 by DeSANTIS (R-FL) Higher Education Reform and Opportunity Act (HERO Act) H.R. 4643 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2014 H.R. 4719 by REED (R-NY) America Gives More Act H.R. 4982 by BUCSHON (R-IN) Simplifying the Application for Student Aid Act H.R. 4983 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 4984 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 5277 by DAVIS (D-CA) SOS Campus Act H.R. 5354 by MALONEY (D-NY) Campus Accountability and Safety Act Not listed on Agencies: Consumer Financial Protection Bureau

Client expense: $71,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Veterans Affairs, Dept of (VA), White House Office

Higher Education Tax Credits and Deductions reform. -H.R.3393, Student and Family Tax Simplification Act of 2013 (all provisions) -Tax Reform Act of 2014, Chairman Camp. Discussion Draft (Subtitle C)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393, the Student and Family Tax Simplification Act - provisions related to education tax benefits for undergraduate and graduate students and families H.R. 4619, the Permanent IRA Charitable Contribution Act - provisions related to making the IRA charitable rollover permanent H.R. xxxx, Chairman Camp's draft comprehensive tax reform bill - provisions related to students and families as well as higher education institutions H.R. xxxx, Tax Extenders legislation - provisions related to higher education-related tax extenders being included in an end-of-year tax extenders bill H.R. 4438/S. xx, the American Research and Competitiveness Act - provisions that would simplify and make permanent the R&D tax credit

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393, Student and Family Tax Simplification Act, Issues relating to education tax credits and deductions. Tax Reform, Issues related to education tax provisions and the charitable deduction.

Client expense: $100,000 · Firm income: Not reported

Government targets: Economic Development Administration, HOUSE OF REPRESENTATIVES, SENATE

The Tax Reform Act (Rep. Camp Draft Bill). higher education and student aid provisions. The benefits of the American Opportunity Tax Credit, the tuition deduction, the charitable tax deduction and the IRA charitable rollover to students and universities. H.R. 3393 (Black/Davis), Student and Family Tax Simplication Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393, the Student and Family Tax Simplification Act - provisions relating to the consolidation of the tuition deduction, the HOPE tax credit, the American Opportunity Tax Credit and the Lifetime Learning Credit. Potential legislation top address expiring tax provisions, including the IRA charitable rollover, the American Opportunity Tax Credit, Section 127 and the tuition deduction. H.R. xxxx (discussion draft) - the Tax Reform Act - provisions concerning the simplification of education incentives, modifications to the treatment of charitable contributions and tax exempt entities, and excise taxes related to investment income.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Higher Education and the Tax Code H.R.4619 - Permanent IRA Charitable Contribution Act of 2014 H.R.3393 - Student and Family Tax Simplification Act H.R.4719 - America Gives More Act of 2014

Client expense: $54,179 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3393: Student and Family Tax Simplification Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, and for other purposes(Higher education tax provisions). S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. S. 1090 and HR 2253: Higher Education and Skills Obtainment Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes. HR 3476: Middle Class College Tuition Tax Credit Expansion Act Official Title: To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. HR 3437: College Affordability Act of 2013 Official Title: To amend the Internal Revenue Code of 1986 to consolidate, with modifications, the Hope Scholarship Credit, the Lifetime Learning Credit, and the American Opportunity Tax Credit, and for other purposes. Pending Tax Reform Act of 2014, proposed legislation for comprehensive tax reform (higher education tax incentives, charitable giving incentives). HR4719: America Gives More Act of 2014 Official Title: To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory(Extension of IRA Charitable rollover)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4619: Permanent IRA Charitable Contribution Act of 2014 -- entire bill HR 3393: The Student and Family Tax Simplification Act -- entire bill

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for Penn SAIL program (Structured Active In-Class Learning) HR 3393 Student and Family Tax Simplification Act

Client expense: $140,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR3393 Student and Family Tax Simplification Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3393- Student and Family Tax Simplification Act- to make permanent the American Opportunity Tax Credit; all provisions H.R. 4619- To permanently extend the IRA Charitable Rollover; all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposed House comprehensive tax reform - provisions related to higher education, charitable giving incentives, and proposals to extend expired higher education tax incentives (IRA charitable rollover and tuition deduction) including HR 3393, the Student and Family Tax Simplification Act to amend the Internal Revenue Code to consolidate certain tax benefits for educational expenses and for other purposes; HR 4719, America Gives More Act of 2014 to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory (Extension of the IRA Charitable Rollover).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform, Issues related to education tax provisions and the charitable deduction. H.R. 3393, Student and Family Tax Simplification Act, Issues relating to education tax credits and deductions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Higher education tax benefits, HR 3393,the Student and Family Tax Simplification Act; Tax Reform Act of 2014.

Client expense: $7,780 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, White House Office