Stop Targeting of Political Beliefs by the IRS Act of 2014

Discussion draft legislation providing for economic and energy analysis of EPA regulations E.O. 13563, Retrospective regulatory reviews EPA "Sue and Settle" rulemakings Federal Prison Industry Reform H.R. 1003, to improve CFTC cost-benefit assessment of rulemaking H.R. 1321, S. 97, Small Business Paperwork Relief Act H.R. 1422, EPA Science Advisory Board Reform Act of 2013 H.R. 2542, Regulatory Flexibility Improvements Act H.R. 2804, Achieving Less Excess in Regulation and Requiring Transparency (ALERRT) Act H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act H.R. 4012, the "Secret Science Reform Act of 2014" Regulatory Reform Regulatory Reform - Independent Regulatory Agencies S. 1029, H.R. 2122, Regulatory Accountability Act S. 1173, Independent Agency Regulatory Analysis Act of 2013 S. 1390, Regulatory Improvement Act of 2013 S. 1397, Federal Permitting Improvement Act of 2013 S. 1472, Strengthening Congressional Oversight of Regulatory Actions for Efficiency S. 191, Regulatory Responsibility for our Economy Act of 2013 S. 2153, National Regulatory Budget Act of 2014 S. 791, Follow the Money Act of 2013 S.J. Res. 19, amendment to the Constitution on political speech SEC Petition on Corporate Political Disclosure

Client expense: $3,560,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Farm Credit Administration, Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pipeline & Hazardous Materials Safety Administration, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R. 249, Requiring the Federal Government to Fire Federal Workers who owe Back Taxes S. 1045, Requiring the Federal Government to Fire Federal Workers who owe Back Taxes H.R. 1362, Legislation that would provide Law Enforcement Officer (LEO) Retirement Benefits to Revenue Officers at the IRS S. 1172, Legislation that would provide Law Enforcement Officer (LEO) Retirement Benefits to Revenue Officers at the IRSS. 1192, Legislation that would cap the salary Government Contractors can earn from Taxpayers H.R. 2444, Legislation that would cap the salary Government Contractors can earn from Taxpayers S. 744, the "Border Security, Economic Opportunity, and Immigration Act" S. 941, the "Taxpayer Non-Discrimination and Protection Act of 2013" H.R. 2533, A Bill to Impose a Moratorium on Conferences Held by the IRS H.R. 2557, A Bill to Make Imprisonment Mandatory for Unauthorized Disclosure or Inspection of Returns and Return Information by Officers and Employees of the U.S. H.R. 2565, A Bill to Provide for the Termination of Employment of Employees of the IRS who take certain Official Actions for Political Purposes H.Res. 280, A Resolution Expressing the Sense of the House of Representatives regarding a Taxpayer Bill of Rights H.R. 2458, to Terminate a Federal Employee who Refuses to Answer Congressional Questions. H.R. 2879, Stop Government Abuse Act H.R. 2711, Allowing individuals to record telephone and in-person conversations with federal employees acting in their official capacity without the employees' knowledge H.R. 2579, To eliminate existing due process protections for members of the Senior Executive Service H.R. 1541, To cap the total amount of monetary awards that executive branch employees can earn in a year when sequestration is in effect H.R. 1950, the "Taxpayer Non-Discrimination and Protection Act of 2013" H.R. 3739, to Provide Permanent Parity between the Transit and Parking Commuter Benefits S. 1859, "Tax Extenders Act of 2013" S. 1116, the "Commuter Benefits Equity Act of 2013" H.R. 2288, the "Commuter Parity Act of 2013" H.R. 2530, a bill to improve transparency and efficiency with respect to audits and communications between taxpayers and the IRS H.R. 2531, a bill to prohibit the IRS from asking taxpayers questions regarding religious, political, or social beliefs H.R. 2532, a bill to provide for the establishment of new procedures at the IRS H.R. 2679, legislation which would prohibit collective bargaining at the IRS H.R. 3846, U.S. Customs and Border Protection Authorization Act H.R. 4303, Border Enforcement Accountability Oversight, and Community Engagement Act of 2014 H.R. 3519, Bill to Spend Taxpayer Dollars to Finance CFPB House draft "Tax Reform Act of 2014" S. 2260, "Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act" H.R. 3474, "Hire More Heroes Act of 2014" S. 2109, "Government Reports Elimination Act of 2014" H.R. 4435, FY 15, National Defense Authorization Act S. 2410, FY 15, National Defense Authorization Act S. 2282, to prohibit performance awards to employees of the IRS who owe back taxes S. 2215, to protect taxpayers from improper audits by the IRS S. 2315, improving the Nation's Visitors' International Travel Experience Act of 2014 S. 2450, Veterans' Access to Care through Choice, Accountability and Transparency Act of 2014 H.R. 3230, Veterans' Access to Care through Choice, Accountability and Transparency Act of 2014 H.R. 517, Federal Employees Paid Parental Leave Act of 2013 H.R. 4193, Smart Savings Act S. 2117, Smart Savings Act H.R. 3278, to clarify due process rights of Federal Employees in sensitive positions S. 1809, to clarify due process rights of Federal Employees in sensitive positions S. 1678, Public-Private Employee Retirement Parity Act H.R. 3220, to deny retirement benefit to individuals convicted of certain offenses S. 2541, Competitive Service Act of 2014 S. 869, to repeal the Government Pension Offset and the Windfall Elimination Act H.R. 1795, to repeal the Government Pension Offset and the Windfall Elimination Act H.R. 5174, Competitive Service Act of 2014 S. 1486, Postal Reform Act of 2014H.R. 5299, Wounded Warriors Federal Leave Act H.R. 5169, Senior Executive Service Accountability Act H.R. 5170, Federal Records Accountability Acct of 2014 H.R. 4197, All Circuit Review Extension Act S. 1618, Enhanced Security Clearance Act of 2013 H.R 5021, Highway and Transportation Funding Act of 2014 H.R. 5418, to prohibit officers and employees of the IRS from using personal email accounts to conduct official business H.R. 899, Unfunded mandates information and transparency act of 2013 H.R. 3865, Stop targeting of political beliefs by the IRS Act of 2014 H.R. 1423, Taxpayers Right-to-Know Act H.R. 3308, Taxpayer Transparency Act of 2013 S. 954, the "Agriculture Reform, Food, and Jobs Act of 2013" H.R. 5338, Federal Employee Pension Fairness Act H.R. 5771, the "Tax Increase Prevention Act of 2014" H.R. 1, "Tax Reform Act of 2014" H.R. 5697, a Bill to Amend TItle II of the Social Security Act to Repeal the Windfall Elimination Provision and Protect the Retirement of Public Servants

Client expense: $209,628 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Election Commission (FEC), Federal Reserve System, Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Customs & Border Protection

Determination of 501(c)4 groups; Race track depreciation; H.R.3865; H.R. 4933; S. 1826; S. 2011

Client expense: $223,000 · Firm income: Not reported

Government targets: Bureau of Land Management (BLM), Bureau of Transportation Statistics, Centers For Disease Control & Prevention (CDC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, Transportation, Dept of (DOT), U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service

H.Con.Res.24 expressing the sense of Congress that a carbon tax would be detrimental to the United States economy; Entire Bill. Comprehensive Tax Reform, draft legislation Issues related to taxpayer privacyIssues related to possible consideration of federal transportation legislation Issues related to possible extension of various expiring tax provisions H.R. 3865 Stop Targeting of Political Beliefs by the IRS Act of 2014; Entire Bill S. 2011 Stop Targeting of Political Beliefs by the IRS Act of 2014; Entire Bill S. 2260 EXPIRE Act of 2014; Entire Bill

Client expense: $4,340,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Patent & Trademark Office (PTO), SENATE, U.S. Trade Representative (USTR)

H.R. 249, Requiring the Federal Government to Fire Federal Workers who owe Back Taxes S. 1045, Requiring the Federal Government to Fire Federal Workers who owe Back Taxes H.R. 1362, Legislation that would provide Law Enforcement Officer (LEO) Retirement Benefits to Revenue Officers at the IRS S. 1172, Legislation that would provide Law Enforcement Officer (LEO) Retirement Benefits to Revenue Officers at the IRSS. 1192, Legislation that would cap the salary Government Contractors can earn from Taxpayers H.R. 2444, Legislation that would cap the salary Government Contractors can earn from Taxpayers S. 744, the "Border Security, Economic Opportunity, and Immigration Act" S. 941, the "Taxpayer Non-Discrimination and Protection Act of 2013" H.R. 2533, A Bill to Impose a Moratorium on Conferences Held by the IRS H.R. 2557, A Bill to Make Imprisonment Mandatory for Unauthorized Disclosure or Inspection of Returns and Return Information by Officers and Employees of the U.S. H.R. 2565, A Bill to Provide for the Termination of Employment of Employees of the IRS who take certain Official Actions for Political Purposes H.Res. 280, A Resolution Expressing the Sense of the House of Representatives regarding a Taxpayer Bill of Rights H.R. 2458, to Terminate a Federal Employee who Refuses to Answer Congressional Questions. H.R. 2879, Stop Government Abuse Act H.R. 2711, Allowing individuals to record telephone and in-person conversations with federal employees acting in their official capacity without the employees' knowledge H.R. 2579, To eliminate existing due process protections for members of the Senior Executive Service H.R. 1541, To cap the total amount of monetary awards that executive branch employees can earn in a year when sequestration is in effect H.R. 1950, the "Taxpayer Non-Discrimination and Protection Act of 2013" H.R. 3739, to Provide Permanent Parity between the Transit and Parking Commuter Benefits S. 1859, "Tax Extenders Act of 2013" S. 1116, the "Commuter Benefits Equity Act of 2013" H.R. 2288, the "Commuter Parity Act of 2013" H.R. 2530, a bill to improve transparency and efficiency with respect to audits and communications between taxpayers and the IRS H.R. 2531, a bill to prohibit the IRS from asking taxpayers questions regarding religious, political, or social beliefs H.R. 2532, a bill to provide for the establishment of new procedures at the IRS H.R. 2679, legislation which would prohibit collective bargaining at the IRS H.R. 3846, U.S. Customs and Border Protection Authorization Act H.R. 4303, Border Enforcement Accountability Oversight, and Community Engagement Act of 2014 H.R. 3519, Bill to Spend Taxpayer Dollars to Finance CFPB House draft "Tax Reform Act of 2014" S. 2260, "Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act" H.R. 3474, "Hire More Heroes Act of 2014" S. 2109, "Government Reports Elimination Act of 2014" H.R. 4435, FY 15, National Defense Authorization Act S. 2410, FY 15, National Defense Authorization Act S. 2282, to prohibit performance awards to employees of the IRS who owe back taxes S. 2215, to protect taxpayers from improper audits by the IRS S. 2315, improving the Nation's Visitors' International Travel Experience Act of 2014 S. 2450, Veterans' Access to Care through Choice, Accountability and Transparency Act of 2014 H.R. 3230, Veterans' Access to Care through Choice, Accountability and Transparency Act of 2014 H.R. 517, Federal Employees Paid Parental Leave Act of 2013 H.R. 4193, Smart Savings Act S. 2117, Smart Savings Act H.R. 3278, to clarify due process rights of Federal Employees in sensitive positions S. 1809, to clarify due process rights of Federal Employees in sensitive positions S. 1678, Public-Private Employee Retirement Parity Act H.R. 3220, to deny retirement benefit to individuals convicted of certain offenses S. 2541, Competitive Service Act of 2014 S. 869, to repeal the Government Pension Offset and the Windfall Elimination Act H.R. 1795, to repeal the Government Pension Offset and the Windfall Elimination Act H.R. 5174, Competitive Service Act of 2014 S. 2541, Competitive Service Act of 2014H.R. 5299, Wounded Warriors Federal Leave Act H.R. 5169, Senior Executive Service Accountability Act H.R. 5170, Federal Records Accountability Acct of 2014 H.R. 4197, All Circuit Review Extension Act S. 1618, Enhanced Security Clearance Act of 2013 H.R 5021, Highway and Transportation Funding Act of 2014 H.R. 5418, to prohibit officers and employees of the IRS from using personal email accounts to conduct official business H.R. 899, Unfunded mandates information and transparency act of 2013 H.R. 3865, Stop targeting of political beliefs by the IRS Act of 2014 H.R. 1423, Taxpayers Right-to-Know Act H.R. 3308, Taxpayer Transparency Act of 2013 S. 954, the "Agriculture Reform, Food, and Jobs Act of 2013" H.R. 5338, Federal Employee Pension Fairness Act

Client expense: $195,530 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Election Commission (FEC), Federal Reserve System, Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Customs & Border Protection

H.Con.Res.24 expressing the sense of Congress that a carbon tax would be detrimental to the United States economy; Entire Bill. Comprehensive Tax Reform, draft legislation Issues related to taxpayer privacyIssues related to possible consideration of federal transportation legislation Issues related to possible extension of various expiring tax provisions H.R. 3865 Stop Targeting of Political Beliefs by the IRS Act of 2014; Entire Bill S. 2011 Stop Targeting of Political Beliefs by the IRS Act of 2014; Entire Bill S. 2260 EXPIRE Act of 2014; Entire Bill

Client expense: $4,030,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Patent & Trademark Office (PTO), SENATE, U.S. Trade Representative (USTR)

Contacts in support of legislation to block proposed IRS regulations restricting First Amendment rights of 501(c)(4) organizations, including H.R. 3865/S. 2011 ("STOP the IRS Act"); H.R. 3865 approved by the House of Representatives on February 26, 2014, 243-176. NRLC submitted public comment to IRS in opposition to the proposed changes, February 26, 2014.

Client expense: $106,475 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Determination of 501 (c)(4) groups; Race Track Depreciation: H.R. 3865; H.R. 4933; S. 1826; S. 2011

Client expense: $223,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Land Management (BLM), Bureau of Transportation Statistics, Centers For Disease Control & Prevention (CDC), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Highway Administration (FHA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Park Service (NPS), Office of Management & Budget (OMB), Research & Special Programs Administration, SENATE, Transportation, Dept of (DOT), U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service

Determination of 501 (c)(4) groups; Race Track depreciation; H.R. 3865; H.R. 4933; S. 1826; S. 2011

Client expense: $223,391 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Land Management (BLM), Bureau of Transportation Statistics, Centers For Disease Control & Prevention (CDC), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Highway Administration (FHA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Highway Traffic Safety Administration (NHTSA), Natl Park Service (NPS), Research & Special Programs Administration, SENATE, Transportation, Dept of (DOT), U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service

Opposition to IRS proposed regulation concerning political activity of organizations that are regulated under chapter 501(c) of the Internal Revenue Code, proposed at 78 FR 71535. HSLDA believes that this proposed regulation would have a chilling effect on 1st Amendment Free Speech activities, it would make it harder for ordinary Americans to find out what their government is doing, and it would directly impact the work of HSLDA.HSLDA testified against the proposed regulation before a House Subcommittee, we urged grassroots phone calls against the proposed regulation, we urged citizens to file public comments opposing the proposed regulation, we urged Congress to act to stop the proposed regulation, and we supported H.R. 3865, the Stop Targeting of Political Beliefs by the IRS Act of 2014, which would delay implementation of the proposed regulation for one year.

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

H.R. 1003, to improve CFTC cost-benefit assessment of rulemaking H.R. 1321, S. 97, Small Business Paperwork Relief Act H.R. 1493, Sunshine for Regulatory Decrees and Settlements Act of 2013 H.R. 2542, Regulatory Flexibility Improvements ActH.R. 2804, Achieving Less Excess in Regulation and Requiring Transparency (ALERRT) Act H.R. 309, Regulatory Sunset and Review Act of 2013 H.R. 3863, S. 2099, Sound Regulation Act of 2014 H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act Proposed revisions to OMB Cirucular A-119 Regulatory Reform Regulatory Reform - Independent Regulatory Agencies S. 1029, H.R. 2122, Regulatory Accountability Act S. 1173, Independent Agency Regulatory Analysis Act of 2013 S. 1390, Regulatory Improvement Act of 2013 S. 1397, Federal Permitting Improvement Act of 2013 S. 1472, Strengthening Congressional Oversight of Regulatory Actions for Efficiency S. 2153, National Regulatory Budget Act of 2014 S. 791, Follow the Money Act of 2013 S.J. Res. 19, amendment to the Constitution on political speech SEC Petition on Corporate Political Disclosure

Client expense: $2,520,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council of Economic Advisers (CEA), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Contacts in support of legislation to block proposed IRS regulations restricting First Amendment rights of 501(c)(4) organizations, including H.R. 3865/S. 2011 ("STOP the IRS Act"); H.R. 3865 approved by the House of Representatives on February 26, 2014, 243-176. NRLC submitted public comment to IRS in opposition to the proposed changes, February 26, 2014. Contacts in opposition to confirmation of Ronnie L. White as USDJ, Eastern District of Missouri. Contacts in opposition to confirmation (continued)of David Barron to the U.S. Court of Appeals for the First Circuit (cloture vote May 21, 2014, confirmed May 22, 2014).

Client expense: $79,421 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.Con.Res.24 expressing the sense of Congress that a carbon tax would be detrimental to the United States economy; Entire Bill. Comprehensive Tax Reform, draft legislation Issues related to taxpayer privacyIssues related to possible consideration of federal transportation legislation Issues related to possible extension of various expiring tax provisions H.R. 3865 Stop Targeting of Political Beliefs by the IRS Act of 2014; Entire Bill S. 2011 Stop Targeting of Political Beliefs by the IRS Act of 2014; Entire Bill S. 2260 EXPIRE Act of 2014; Entire Bill

Client expense: $2,730,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Patent & Trademark Office (PTO), SENATE, U.S. Trade Representative (USTR)

Support campaign finance reform legislation in the House and Senate, including S. 2516 DISCLOSE Act of 2014, H.R. 148 DISCLOSE 2013 Act and H.R. 270 Empowering Citizens Act. Support for Senate filibuster reform.Support for repairing the presidential public financing system, establishing a public financing system for congressional races, curbing candidate-specific Super PACs, strengthening disclosure requirements and strengthening rules prohibiting coordination between outside spending groups and candidates. Oppose efforts to repeal or increase the Federal contribution limits. Oppose legislation to repeal the presidential public financing system, including H.R. 2019. Support for legislation to limit role of Leadership PACs by limiting ability of members to convert campaign funds for personal use, including H.R. 3466. Oppose legislation to delay the current rulemaking by the Treasury Department/Internal Revenue Service to modify regulations governing standards for "social welfare" organizations under section 501(c)(4) of the Internal Revenue Code, including H.R. 3865. Support for H.R. 5011, Making Every Representative's Integrity Transparent Act of 2014, to amend the Federal Election Campaign Act of 1971 to prohibit authorized committees of candidates for election for Federal office and leadership PACs from employing immediate family members of the candidates and to amend the Lobbying Disclosure Act of 1995 to require registered lobbyists to identify relatives who are covered officials and disclose lobbying contacts with relatives.

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

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

Determination of 501 (c)(4) groups; Race Track depreciation; H.R. 3865; S. 2011

Client expense: $223,391 · Firm income: Not reported

Government targets: Bureau of Land Management (BLM), Bureau of Transportation Statistics, Centers For Disease Control & Prevention (CDC), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Highway Traffic Safety Administration (NHTSA), Natl Park Service (NPS), Research & Special Programs Administration, SENATE, Transportation, Dept of (DOT), U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service

H.R. 3865 Stop Targeting of Political Beliefs by the IRS Act of 2014; H.R. 4158 SIGMA Act of 2014; H.R. 684 Marketplace Fairness Act; S. 743 Marketplace Fairness Act; S. 1235 the Wireless Tax Fairness Act; H.R. 2309 the Wireless Tax Fairness Act; H.R. 2992 Business Activity Tax Simplification Act; S. 1431 Internet Tax Freedom Forever Act; H.R. 3086 Permanent Internet Tax Freedom Ac; S. 1364 The Digital Goods and Services Tax Fairness Act; IRS REG-134417-13 Notice of Proposed Rulemaking: Guidance for Tax Exempt Social Welfare Organizations on Candidate-Related Political Activities

Client expense: $190,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

Jumpstart Our Business Startup Act (JOBS Act): SBE Council continues to push for full implementation of the law (signed by President Obama on April 5, 2012) by the Securities and Exchange Commission (SEC), such as Title III (crowdfunding regs) that align with the intent of Congress and President Obama. SBE Council filed comments on proposed regulations regarding Title III, and responds to inquiries from Congress about the progress of rulemakings.Tax Reform and Relief: SBE Council continues to advocate for fundamental reform of the tax system, providing input to U.S. House and Senate members on specific proposals and principles for reform. Specifically we have commented and provided feedback on House Ways and Means Chairman Dave Camp's plan. SBE Council continues to push for lower tax rates for entrepreneurs (individual rates) and corporate entities, encouraging U.S. startup activity, elimination of capital gains and death taxes, simplicity, making permanent certain important features (like Section 179 expensing and business expensing) and pointing out various legitimate business expenses that should remain deductible (i.e.: interest on debt), and against LIFO repeal. SBE Council continues to advocate for small business friendly tax reform working with our members and with coalition partners. SBE Council is pushing for a two-year extension of 2013 expiring tax provisions as a bridge to tax system overhaul. Affordable Care Act (ObamaCare) and Health Care Reform: SBE Council continues to advocate and comment on the proposed rules and regulations of Health and Human Services (HHS), and educate about potential problems with implementation of the law (ie: health care exchanges, mandates, etc.) that will raise costs and increase complexity for entrepreneurs. SBE Council supports repealing key provisions in the Affordable Care Act like the employer mandate, ACA tax increases (medical devices, individual tax hikes, the health insurance tax) and restrictions placed on HSAs. Specific legislation SBE Council is supporting includes: Medical FSA Improvement Act (H.R. 1634); H.R. 45 - legislation to repeal ACA (supported passage); American Jobs Protection Act, (H.R. 903), (S. 399); Save American Workers Act (HR 2575 - suported passage); Special IG for Monitoring the ACA (HR 4158); Suspending the Individual Mandate Penalty (H.R. 4118- supported House passage); and legislation to lift the cap on HSAs in the ACA (passed and signed by President Obama). Regulatory Reform: SBE Council continues to support reforms to improve transparency and accountability of the regulatory system for small businesses. Specific legislation includes: National Regulatory Budget Act (S.2153); Sunshine and Regulatory Decrees and Settlement Act (HR 1493, S.714); Unfunded Mandates Information and Transparency Act (HR 899); Achieving Less Excess in Regulation and Regulatory Transparency Act (HR 2804); All Economic Regulations are Transparent Act (HR 2804); Consumer Financial Freedom and Washington Accountability Act (HR 3193); Secret Science Reform Act (HR 4012 - also testified before U.S. House on this issue/legislation). SBE Council is also active on citing concerns and providing written testimony to Congress on President Obama's Climate Action Plan, EPA's forthcoming Ozone and Power Plant rules. SBE Council also provided comments in support of EPA's proposal to reduce the ethanol blend for renewable fuel standards. Immigration Reform: SBE Council continues to advocate for comprehensive immigration reform specifically focusing on increasing high-tech, high-skill visas and adding low-skill and entrepreneur visas. We continue to oppose e-verify for small employers, and to express concern with e-verify and other general provisions in the Senate-passed bill (S.744) that burden small businesses or make it costly and impractical to utilize visas for business workforce needs. Affordable Energy: SBE Council continues to support greater exploration and development of domestic energy resources, as well as construction of the Keystone XL pipeline. SBE Council opposes proposals and efforts to restrict liquefied natural gas exports, and is active support legislative effort to expedite approval of Keystone and applications for LNG permits. Specific legislation SBE Council supports, includes: Electricity Security and Affordability Act (HR 3826, S.1905); Preventing Government Waste and Protecting Coal Mining Jobs in America Act (HR 2824); Responsibly & Professionally Invigorating Development Act (HR 2641). SBE Council also opposes tax increases on the energy sector that will hurt small businesses in the industry and raise prices for small business consumers. Global Trade Expansion: SBE Council continues to support expanding trade accords with nations to open markets for entrepreneurs and the U.S. business sector. SBE Council is monitoring and supporting efforts to accelerate the Trans-Pacific Partnership, and supports a new U.S.-EU trade accord. We are also supporting strong intellectual property (IP) provisions in these agreeements. SBE Council continues to advocate for streamlined and less costly processes for small businesses that operate in global markets, whether that be importing or exporting. Specific pieces of legislation SBE Council is supporting include: State Trade Coordination Act (H.R. 1926); Trade for Small Business and Jobs Act (H.R. 1916); Export Coordination Act (H.R. 1909). SBE Council also supports giving President Obama "trade promotion authority" and supports the Bipartisan Congressional Trade Priorities Act (HR 3830, S.1900).Telecommunications, Technology & IP: SBE Council continues to urge the federal government to release additional spectrum to accommodate the explosion in mobile device and wireless usage. With respect to auctions, SBE Council believes an open, market-based auction will yield better results for the private sector, small businesses, the federal government (in terms of revenues), investment and job creation. SBE Council also supports efforts to accelerate our nation to next generation high-speed internet protocol (IP) broadband networks and continues to voice our support to the Federal Communications Commission (FCC) for moving forward quickly on their plan. SBE Council is supporting efforts to "remake" and "retool" the mission of the FCC to ensure it regulates based on 21st century technologies and the rapid change in innovation and in the economy. Government Reform & Efficiency, Protection of Taxpayer Resources, Free Speech in America: SBE Council continues to support legislative initiatives that work to improve the efficiency and effectiveness of the federal government and how it uses tax dollars. Specific legislation includes: FOIA Oversight and Implementation Act (HR 1211- supported House passage); Taxpayer Transparency Act (HR 3308 - supported House passage, S.1921); Taxpayer Right to Know Act (H.R. S.2113); Taxpayer Transparency and Efficiency Audit Act (H.R. 2530); Protecting Taxpayers from Intrusive IRS Requests Act (H.R. 2531). SBE Council also submitted comments to the IRS about proposed 501c4 rules and legislation that would slow agency rulemaking on this specific issue - Stop Targeting of Political Belief by the IRS Act (H.R. 3865, S.2011). Capital Access: Specific legislative measures include: Small Business Capital Access and Jobs Protection Act (H.R. 1105) and a bill that would ease SEC red tape, and lower costs for purchasing or selling a business (H.R. 2274 - supported House passage, S. 1923).

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

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), President of the U.S., SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), White House Office

Supported amending the Senate filibuster rules so that a supermajority would no longer be requred to end debate (specifically, Rule XXII and Rule V). Supported the Government By the People Act (H.R. 20), providing for a voluntary system of financing Congressional elections using a mix of small private donations and federal funds and establishing a refundable tax credit to encourage grassroots campaign donations.Supported the Empowering Citizens Act (H.R. 270), providing for a repair of the presidential public financing system, creating a similar public financing system for Congressional races, strengthening rules prohibiting coordinated spending by outside groups and ending individual candidate-specific independent-expenditure only committees (individual candidate-specific "Super PACs"). Supported the Voting Rights Amendment Act (H.R. 3899, S. 1945) to amend the Voting Rights Act in the wake of the Supreme Court's opinion in Shelby County v. Holder. Supported the Supreme Court Ethics Act of 2013 (H.R. 2902, S. 1424) to require the Supreme Court to promulgate a Code of Ethics for the Justices of the Supreme Court that should include the 5 canons of the Code of Conduct for United States Judges adopted by the Judicial Conference of the United States, with any amendments or modications that the Supreme Court determines appropriate. Supported the Presidential Library Donation Reform Act (H.R. 1133), to require fundraising organizations to submit quarterly reports on entities that have contributed above a certain threshold towards a presidential library. Opposed the Stop Targeting of Political Beliefs by the IRS Act of 2014 (H.R. 3865) that would mandate a one-year delay in rulemaking by the Treasury Department and Internal Revenue Service to modify regulations governing standards for "social welfare" organizations under section 501(c)(4) of the Internal Revenue Code and candidate-related political activity. Filed comments supporting and opposing different elements of the Treasury Department and Internal Revenue Service proposed rules to define activities that should constitute candidate-related political activity as distinct from social weflare activities of 501(c)(4) organizations, with an interest in promoting disclosure of political spending. Urged the Internal Revenue Service and Treasury Department to move forward expenditiously with its rulemaking proceeding and issue necessary new regulations governing electoral activities by tax-exempt 501(c)(4) social welfare organizations in the wake of hundreds of millions of dollars in undisclosed spending through these organizations after the Supreme Court's decision in Citizens United v. FEC. Opposed the Kids First Research Act (H.R. 2019), a bill to repeal public fudning for party presidential nominating conventions. Urged Senators to consider professional diversity in recommending nominees to fill judicial vacancies, including public interest attorneys. Supported the Safeguarding Elections for our Nation's Troops through Reforms and Improvements (SENTRI) Act (S. 1728) to improve voter registration and ballot access opportunities for military and overseas voters.

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

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 233, To amend chapter 31 of title 31, United States Code, to provide for an orderly process by which the debt ceiling is increased H.R. 243, Bowles-Simpson Plan of Lowering Americas Debt Act H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013, including provisions relating to internet sales tax H.R. 694, Corporate Tax Fairness Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 851 / S. 337, Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 1202 / S. 547, One Percent Spending Reduction Act of 2013 H.R. 2546 / S. 1257, Protect American Investments Act of 2013 H.R. 2992, Business Activity Tax Simplification Act of 2013 H.R. 3685, Protecting Volunteer Firefighters and Emergency Responders Act H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act of 2014 H.R. 3979, Protecting Volunteer Firefighters and Emergency Responders Act of 2014 H.R. 4105 / S. 1509, Maritime Goods Movement Act for the 21st Century H.R. 4302, Protecting Access to Medicare Act of 2014 S. 193, Startup Innovation Credit Act of 2013 S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 2162, 21st Century Worker Tax Cut Act Draft Tax Reform Act of 2014 Various issues relating to tax reform; entitlement reform; sequestration; increasing the debt limit; implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); tax extenders; R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competiveness of corporate tax rates; comprehensive tax reform, including House Ways and Means Committee working drafts and Chairman Camps comprehensive draft bill; Chairman Goodlattes principles governing sales tax collection legislation; Alternative Minimum Tax (AMT); extension of unemployment insurance; Senator Levins Management and Control corporate residency proposal; Sustainable Growth Rate (SGR); online sales tax collection proposals; harbor maintenance tax; Chairman Max Baucuss discussion draft on tax cost recovery and accounting rules; small business and the tax gap; House Judiciary Committee Principles on Internet Sales Tax

Client expense: $18,960,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), 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. Trade Representative (USTR), White House Office

H.Con.Res.24 expressing the sense of Congress that a carbon tax would be detrimental to the United States economy; Entire Bill. Comprehensive Tax Reform, draft legislationIssues related to taxpayer privacy Issues related to possible consideration of federal transportation legislation Issues related to possible extension of various expiring tax provisions H.R. 3865 Stop Targeting of Political Beliefs by the IRS Act of 2014 S. 2011 Stop Targeting of Political Beliefs by the IRS Act of 2014

Client expense: $2,700,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Patent & Trademark Office (PTO), SENATE, U.S. Trade Representative (USTR)

Support campaign finance reform legislation in the House and Senate, including H.R. 148 DISCLOSE 2013 Act and the Empowering Citizens Act, H.R. 270. Support for Senate filibuster reform.Support for repairing the presidential public financing system, establishing a public financing system for congressional races, curbing candidate-specific Super PACs, strengthening disclosure requirements and strengthening rules prohibiting coordination between outside spending groups and candidates. Oppose efforts to repeal or increase the Federal contribution limits. Oppose legislation to repeal the presidential public financing system, including H.R. 2019. Support for legislation to limit role of Leadership PACs by limiting ability of members to convert campaign funds for personal use, including H.R. 3466. Oppose legislation to delay the current rulemaking by the Treasury Department/Internal Revenue Service to modify regulations governing standards for "social welfare" organizations under section 501(c)(4) of the Internal Revenue Code, including H.R. 3865. Support for legislation requiring fundraising organizations to submit quarterly reports on entities that have contributed above a certain threshold towards a presidential library, including H.R. 1133, the Presidential Library Donation Reform Act. Support the restoration of the Election Assistance Commission by the President nominating four commissioners.

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

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

Contacts in support of legislation to block proposed IRS regulations restricting First Amendment rights of 501(c)(4) organizations, including H.R. 3865/S. 2011 ("STOP the IRS Act"); H.R. 3865 approved by the House of Representatives on February 26, 2014, 243-176. NRLC submitted public comment to IRS in opposition to the proposed changes, February 26, 2014. Contacts in opposition to confirmation of Ronnie L. White as USDJ, Eastern District of Missouri.

Client expense: $106,119 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

E.O. 13563, Retrospective regulatory reviews EPA "Sue and Settle" rulemakings EPA Review of Whole Economy Modeling Federal Prison Industry ReformFiscal Cliff Sequester Fred Hochberg Ex-Im Bank nomination H.R. 1003, to improve CFTC cost-benefit assessment of rulemaking H.R. 1321, S. 97, Small Business Paperwork Relief Act H.R. 1422, EPA Science Advisory Board Reform Act of 2013 H.R. 1493, Sunshine for Regulatory Decrees and Settlements Act of 2013 H.R. 2542, Regulatory Flexibility Improvements Act H.R. 2641, Responsibly and Professionally Invigorating Development (RAPID) Act of 2013 H.R. 2804, Achieving Less Excess in Regulation and Requiring Transparency (ALERRT) Act H.R. 309, Regulatory Sunset and Review Act of 2013 H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act H.R. 899, Unfunded Mandates Information and Transparency Act of 2013 Proposed revisions to OMB Cirucular A-119 Regulatory Reform Regulatory Reform - Independent Regulatory Agencies S. 1029, H.R. 2122, Regulatory Accountability Act S. 1173, Independent Agency Regulatory Analysis Act of 2013 S. 1390, Regulatory Improvement Act of 2013 S. 1397, Federal Permitting Improvement Act of 2013 S. 1472, Strengthening Congressional Oversight of Regulatory Actions for Efficiency S. 191, Regulatory Responsibility for our Economy Act of 2013 S. 791, Follow the Money Act of 2013 SEC Petition on Corporate Political Disclosure

Client expense: $2,040,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Council of Economic Advisers (CEA), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R. 3865 - Stop Targeting of Political Beliefs by the IRS Act of 2014 and H.R. 3547 - Consolidated Appropriations Act of 2014. Correspondence with members of Senate and House of Representatives in opposition to Internal Revenue Service (IRS) proposal to revise 501(c)(4) regulations. Correspondence in support of H.R. 3865; correspondence in support of language in Consolidated Appropriations Act to delay or stop the rule; Research relating thereto.

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

Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE

Opposition to IRS proposed regulation concerning political activity of organizations that are regulated under chapter 501(c) of the Internal Revenue Code, proposed at 78 FR 71535. HSLDA believes that this proposed regulation would have a chilling effect on 1st Amendment Free Speech activities, it would make it harder for ordinary Americans to find out what their government is doing, and it would directly impact the work of HSLDA.HSLDA testified against the proposed regulation before a House Subcommittee, we urged grassroots phone calls against the proposed regulation, we urged citizens to file public comments opposing the proposed regulation, we urged Congress to act to stop the proposed regulation, and we supported H.R. 3865, the Stop Targeting of Political Beliefs by the IRS Act of 2014, which would delay implementation of the proposed regulation for one year.

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, White House Office

H.R. 3865, the Stop Targeting of Political Beliefs by the IRS Act of 2014, all sections

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE