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Multi-State Worker Tax Fairness Act of 2014
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
60pct
23d open
vs 5,821 other HR bills in the 113th — cohort avg 49d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (5)
2015 · third_quarter · Taxation/Internal Revenue Code
Bills with similar content found using semantic analysis.
Sources: Congress.gov
GENERAL DISCUSSIONS REGARDING TAX REFORM; ISSUES RELATED TO CASH METHOD OF ACCOUNTING AND PASS-THROUGH TAX REFORM HR 880: AMERICAN RESEARCH AND COMPETITIVENESS ACT OF 2015; ISSUES RELATED TO RESEARCH AND DEVELOPMENT (R&D) TAX CREDIT HR 2315: MOBILE WORKFORCE STATE INCOME TAX SIMPLIFICATION ACT OF 2015; ISSUES RELATED TO NATIONAL STATE UNIFORM NON-RESIDENT TAX STANDARD HR 2821: PARTNERSHIP AUDIT SIMPLIFICATION ACT OF 2015; PROVISIONS RELATED TO THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT (TEFRA) AUDITS HR 4085 (113TH CONGRESS): MULTI-STATE WORKER TAX FAIRNESS ACT OF 2014; PROVISIONS RELATED TO TELECOMMUTER TAX S 386: MOBILE WORKFORCE STATE INCOME TAX SIMPLIFICATION ACT OF 2015; ISSUES RELATED TO NATIONAL STATE UNIFORM NON-RESIDENT TAX STANDARD DISCUSSION DRAFT: INNOVATION PROMOTION ACT OF 2015; PROVISIONS RELATED TO INNOVATION BOX
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Taxation/Internal Revenue Code
H.R.2992, S. 1364, H.R. 3724, S. 743, S.336, H.R.684, S. 31, H.R. 434, H.R. 3086, S. 1431, H.J.Res.124, S. 2609, H.R.2309, S.1235, H.R. 1129, S.1645, H.R. 4085, H.R. 5252
Client expense: Not reported · Firm income: $25,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Veterans
Took position in support of: HJRES78-113 HJRES88-113 HJRES91-113 HR1014-113 HR1132-113 HR1134-113 HR1171-113 HR1223-113 HR1236-113 HR1238-113 HR1251-113 HR1284-113 HR1305-113 HR1316-113 HR1333-113 HR1344-113 HR1357-113 HR1402-113 HR1405-113 HR1412-113 HR1438-113 HR1443-113 HR1453-113 HR1463-113 HR1464-113 HR1490-113 HR1497-113 HR1521-113 HR152-113 HR153-113 HR154-113 HR1593-113 HR1620-113 HR1623-113 HR1631-113 HR164-113 HR1702-113 HR1725-113 HR1729-113 HR1742-113 HR1759-113 HR1770-113 HR1774-113 HR179-113 HR1792-113 HR1796-113 HR1804-113 HR1805-113 HR1809-113 HR1824-113 HR183-113 HR1842-113 HR1864-113 HR1938-113 HR1957-113 HR1980-113 HR1987-113 HR2001-113 HR2002-113 HR2011-113 HR2016-113 HR2038-113 HR2039-113 HR2055-113 HR2056-113 HR2059-113 HR2065-113 HR2072-113 HR2079-113 HR2086-113 HR2088-113 HR2118-113 HR2119-113 HR2150-113 HR2151-113 HR2153-113 HR2157-113 HR2169-113 HR2185-113 HR2187-113 HR2189-113 HR2209-113 HR2210-113 HR2216-113 HR2227-113 HR2230-113 HR2272-113 HR2284-113 HR2327-113 HR235-113 HR241-113 HR2423-113 HR2481-113 HR2485-113 HR2510-113 HR2527-113 HR2528-113 HR2540-113 HR258-113 HR274-113 HR288-113 HR2882-113 HR2942-113 HR2974-113 HR303-113 HR3045-113 HR3056-113 HR3210-113 HR32-113 HR3230-113 HR3232-113 HR3237-113 HR3241-113 HR3246-113 HR3274-113 HR331-113 HR333-113 HR3337-113 HR3384-113 HR3387-113 HR340-113 HR3456-113 HR357-113 HR3593-113 HR3600-113 HR368-113 HR369-113 HR3790-113 HR385-113 HR401-113 HR4031-113 HR4037-113 HR4038-113 HR4085-113 HR411-113 HR4147-113 HR4150-113 HR4151-113 HR42-113 HR4261-113 HR430-113 HR4305-113 HR4435-113 HR4446-113 HR4486-113 HR449-113 HR4504-113 HR4594-113 HR4628-113 HR4977-113 HR5059-113 HR5589-113 HR562-113 HR569-113 HR570-113 HR577-113 HR602-113 HR631-113 HR635-113 HR671-113 HR679-113 HR683-113 HR697-113 HR733-113 HR806-113 HR813-113 HR821-113 HR833-113 HR834-113 HR844-113 HR894-113 HR897-113 HR921-113 HR933-113 HR958-113 HR975-113 HR984-113 HRES104-113 HRES32-113 S1015-113 S1034-113 S1039-113 S1042-113 S1046-113 S1050-113 S1058-113 S1060-113 S1061-113 S1076-113 S1081-113 S1089-113 S1092-113 S1148-113 S1255-113 S131-113 S1387-113 S1399-113 S1411-113 S153-113 S1558-113 S1578-113 S1581-113 S1582-113 S1583-113 S1585-113 S1586-113 S1588-113 S1589-113 S1591-113 S162-113 S1637-113 S1643-113 S1662-113 S1668-113 S1717-113 S1728-113 S1752-113 S1755-113 S1956-113 S1963-113 S1982-113 S1985-113 S1993-113 S1999-113 S2013-113 S2035-113 S2075-113 S2091-113 S2095-113 S210-113 S2190-113 S2231-113 S2300-113 S234-113 S2424-113 S2450-113 S25-113 S257-113 S2730-113 S2834-113 S2837-113 S287-113 S2930-113 S373-113 S412-113 S422-113 S430-113 S444-113 S46-113 S49-113 S492-113 S495-113 S515-113 S522-113 S529-113 S543-113 S572-113 S573-113 S6-113 S62-113 S629-113 S674-113 S695-113 S700-113 S734-113 S735-113 S748-113 S759-113 S778-113 S800-113 S810-113 S819-113 S825-113 S832-113 S851-113 S852-113 S863-113 S871-113 S875-113 S877-113 S889-113 S893-113 S894-113 S928-113 S932-113 S935-113 S938-113 S939-113 S964-113 S967-113 S990-113 S992-113 S995-113 Reviewed and/or monitored the following: HJRES72-113 HR1288-113 HR1492-113 HR1494-113 HR1605-113 HR1714-113 HR1816-113 HR1832-113 HR1855-113 HR1867-113 HR1885-113 HR1898-113 HR1904-113 HR1960-113 HR1988-113 HR2138-113 HR2207-113 HR2237-113 HR2249-113 HR2257-113 HR2310-113 HR2319-113 HR2341-113 HR2354-113 HR2358-113 HR2362-113 HR2377-113 HR2382-113 HR2397-113 HR2412-113 HR2470-113 HR247-113 HR2519-113 HR2522-113 HR2590-113 HR2642-113 HR2654-113 HR2661-113 HR2693-113 HR2704-113 HR2726-113 HR2743-113 HR2749-113 HR2785-113 HR2797-113 HR2841-113 HR2859-113 HR2876-113 HR2906-113 HR2907-113 HR2913-113 HR2941-113 HR2953-113 HR3007-113 HR3053-113 HR3087-113 HR3098-113 HR3106-113 HR3120-113 HR3145-113 HR3152-113 HR3164-113 HR3180-113 HR3181-113 HR3207-113 HR3214-113 HR3225-113 HR3276-113 HR3287-113 HR3310-113 HR3330-113 HR3352-113 HR3368-113 HR3369-113 HR3383-113 HR3395-113 HR3396-113 HR3397-113 HR3399-113 HR3405-113 HR3408-113 HR3418-113 HR3422-113 HR3441-113 HR3442-113 HR3443-113 HR3451-113 HR3453-113 HR3459-113 HR3469113 HR3474-113 HR3477-113 HR3493-113 HR3499-113 HR3506-113 HR3507-113 HR3508-113 HR3514-113 HR3515-113 HR3516-113 HR3521-113 HR3569-113 HR3576-113 HR3615-113 HR3646-113 HR3647-113 HR3671-113 HR3672-113 HR3725-113 HR3743-113 HR3775-113 HR3788-113 HR3789-113 HR3792-113 HR3794-113 HR3797-113 HR3798-113 HR3801-113 HR3804-113 HR3807-113 HR3808-113 HR3810-113 HR3831-113 HR3843-113 HR3852-113 HR3858-113 HR3876-113 HR3958-113 HR3974-113 HR4004-113 HR4005-113 HR4023-113 HR4050-113 HR4068-113 HR4095-113 HR4096-113 HR4101-113 HR4102-113 HR4110-113 HR4134-113 HR4141-113 HR4149-113 HR4184-113 HR4191-113 HR4198-113 HR4217-113 HR4232-113 HR4234-113 HR4235-113 HR4247-113 HR4248-113 HR4274-113 HR4276-113 HR4314-113 HR4335-113 HR4344-113 HR4356-113 HR4359-113 HR4370-113 HR4374-113 HR4394-113 HR4399-113 HR4408-113 HR4422-113 HR4485-113 HR4488-113 HR4489-113 HR4492-113 HR4516-113 HR4517-113 HR4561-113 HR4574-113 HR4580-113 HR4616-113 HR4629-113 HR4630-113 HR4656-113 HR4669-113 HR4674-113 HR4682-113 HR4688-113 HR4712-113 HR4720-113 HR4723-113 HR4725-113 HR4730-113 HR4741-113 HR4760-113 HR4766-113 HR4774-113 HR4778-113 HR4779-113 HR4793-113 HR4807-113 HR4810-113 HR4816-113 HR4818-113 HR4841-113 HR4852-113 HR4861-113 HR4862-113 HR4863-113 HR4875-113 HR4887-113 HR4892-113 HR4898-113 HR4900-113 HR4942-113 HR4971-113 HR4974-113 HR4999-113 HR5007-113 HR5009-113 HR5022-113 HR5023-113 HR5032-113 HR5042-113 HR5045-113 HR5046-113 HR5047-113 HR5048-113 HR5054-113 HR5061-113 HR5088-113 HR5094-113 HR5097-113 HR5112-113 HR5131-113 HR5157-113 HR5172-113 HR5193-113 HR5195-113 HR5229-113 HR5254-113 HR5273-113 HR5286-113 HR5290-113 HR5323-113 HR5332-113 HR5333-113 HR5336-113 HR5342-113 HR5349-113 HR5351-113 HR5369-113 HR5375-113 HR5391-113 HR5398-113 HR5432-113 HR5441-113 HR5475-113 HR5480-113 HR5484-113 HR5500-113 HR55-113 HR5518-113 HR5524-113 HR5618-113 HR5686-113 HR5708-113 HR5730-113 HR5731-113 HR5740-113 HR5762-113 HR604-113 HR748-113 HR883-113 HRES13-113 S1032-113 S1041-113 S1078-113 S1119-113 S1174-113 S1190-113 S1197-113 S1211-113 S1216-113 S1246-113 S1262-113 S1281-113 S1295-113 S1296-113 S1320-113 S1361-113 S1367-113 S140-113 S1403-113 S1434-113 S1471-113 S1486-113 S1540-113 S1547-113 S1556-113 S1559-113 S1580-113 S1593-113 S1624-113 S1644-113 S1659-113 S1669-113 S1682-113 S1684-113 S1688-113 S1703-113 S1736-113 S1740-113 S1741-113 S1751-113 S1760-113 S1775-113 S1844-113 S1856-113 S1863-113 S1869-113 S1892-113 S1917-113 S1919-113 S1950-113 S1977-113 S1987-113 S2009-113 S2014-113 S2053-113 S2138-113 S2145-113 S2179-113 S2243-113 S2258-113 S2259-113 S2264-113 S2281-113 S2296-113 S2298-113 S2312-113 S2316-113 S2333-113 S2341-113 S2350-113 S2357-113 S2358-113 S2362-113 S2368-113 S2393-113 S2395-113 S2396-113 S2410-113 S2413-113 S2419-113 S2422-113 S2423-113 S2425-113 S2428-113 S2448-113 S2467-113 S2468-113 S2507-113 S2545-113 S2606-113 S2639-113 S2654-113 S2687-113 S2700-113 S2707-113 S2738-113 S2740-113 S2782-113 S2810-113 S2822-113 S2843-113 S2950-113 S2951-113 S2958-113 S2965-113 S922-113 S927-113 S930-113 S944-113 SRES323-113 Took position in opposition to: HR1739-113 HR3614-113 HR595-113 HR803-113 S262-113
Client expense: $40,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Veterans Affairs, Dept of (VA), White House Office
2014 · fourth_quarter · Taxation/Internal Revenue Code
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
2014 · third_quarter · Taxation/Internal Revenue Code
H.R.2992, S. 1364, H.R. 3724, S. 743, S.336, H.R.684, S. 31, H.R. 434, H.R. 3086, S. 1431, H.J.Res.124, S. 2609, H.R.2309, S.1235, H.R. 1129, S.1645, H.R. 4085, H.R. 5252
Client expense: Not reported · Firm income: $25,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Veterans
Take position in support of: HJRES78-113 HJRES88-113 HJRES91-113 HR1014-113 HR1132-113 HR1134-113 HR1171-113 HR1223-113 HR1236-113 HR1238-113 HR1251-113 HR1284-113 HR1305-113 HR1316-113 HR1333-113 HR1344-113 HR1357-113 HR1402-113 HR1405-113 HR1412-113 HR1438-113 HR1443-113 HR1453-113 HR1463-113 HR1464-113 HR1490-113 HR1497-113 HR1521-113 HR152-113 HR153-113 HR154-113 HR1593-113 HR1620-113 HR1623-113 HR1631-113 HR164-113 HR1702-113 HR1725-113 HR1729-113 HR1742-113 HR1759-113 HR1770-113 HR1774-113 HR179-113 HR1792-113 HR1796-113 HR1804-113 HR1805-113 HR1809-113 HR1824-113 HR183-113 HR1842-113 HR1864-113 HR1938-113 HR1957-113 HR1980-113 HR1987-113 HR2001-113 HR2002-113 HR2011-113 HR2016-113 HR2038-113 HR2039-113 HR2055-113 HR2056-113 HR2059-113 HR2065-113 HR2072-113 HR2079-113 HR2086-113 HR2088-113 HR2118-113 HR2119-113 HR2150-113 HR2151-113 HR2153-113 HR2157-113 HR2169-113 HR2185-113 HR2187-113 HR2189-113 HR2209-113 HR2210-113 HR2216-113 HR2227-113 HR2230-113 HR2272-113 HR2284-113 HR2327-113 HR235-113 HR241-113 HR2423-113 HR2481-113 HR2485-113 HR2510-113 HR2527-113 HR2528-113 HR2540-113 HR258-113 HR274-113 HR288-113 HR2882-113 HR2942-113 HR2974-113 HR303-113 HR3045-113 HR3056-113 HR3210-113 HR32-113 HR3230-113 HR3232-113 HR3237-113 HR3241-113 HR3246-113 HR3274-113 HR331-113 HR333-113 HR3337-113 HR3384-113 HR3387-113 HR340-113 HR3456-113 HR357-113 HR3593-113 HR3600-113 HR368-113 HR369-113 HR3790-113 HR385-113 HR401-113 HR4031-113 HR4037-113 HR4038-113 HR4085-113 HR411-113 HR4147-113 HR4150-113 HR4151-113 HR42-113 HR4261-113 HR430-113 HR4305-113 HR4435-113 HR4446-113 HR4486-113 HR449-113 HR4504-113 HR4594-113 HR4628-113 HR5059-113 HR5589-113 HR562-113 HR569-113 HR570-113 HR577-113 HR602-113 HR631-113 HR635-113 HR671-113 HR679-113 HR683-113 HR697-113 HR733-113 HR806-113 HR813-113 HR821-113 HR833-113 HR834-113 HR844-113 HR894-113 HR897-113 HR921-113 HR933-113 HR958-113 HR975-113 HR984-113 HRES104-113 HRES32-113 S1015-113 S1034-113 S1039-113 S1042-113 S1046-113 S1050-113 S1058-113 S1060-113 S1061-113 S1076-113 S1081-113 S1089-113 S1092-113 S1148-113 S1255-113 S131-113 S1387-113 S1399-113 S1411-113 S153-113 S1558-113 S1578-113 S1581-113 S1582-113 S1583-113 S1585-113 S1586-113 S1588-113 S1589-113 S1591-113 S162-113 S1637-113 S1643-113 S1662-113 S1668-113 S1717-113 S1728-113 S1752-113 S1755-113 S1956-113 S1963-113 S1982-113 S1985-113 S1993-113 S1999-113 S2013-113 S2035-113 S2075-113 S2091-113 S2095-113 S210-113 S2190-113 S2231-113 S2300-113 S234-113 S2424-113 S2450-113 S25-113 S257-113 S2730-113 S2834-113 S2837-113 S287-113 S373-113 S412-113 S422-113 S430-113 S444-113 S46-113 S49-113 S492-113 S495-113 S515-113 S522-113 S529-113 S543-113 S572-113 S573-113 S6-113 S62-113 S629-113 S674-113 S695-113 S700-113 S734-113 S735-113 S748-113 S759-113 S778-113 S800-113 S810-113 S819-113 S825-113 S832-113 S851-113 S852-113 S863-113 S871-113 S875-113 S877-113 S889-113 S893-113 S894-113 S928-113 S932-113 S935-113 S938-113 S939-113 S964-113 S967-113 S990-113 S992-113 S995-113 Review and/or Monitor the following: HJRES72-113 HR1288-113 HR1492-113 HR1494-113 HR1605-113 HR1714-113 HR1816-113 HR1832-113 HR1855-113 HR1867-113 HR1885-113 HR1898-113 HR1904-113 HR1960-113 HR1988-113 HR2138-113 HR2207-113 HR2237-113 HR2249-113 HR2257-113 HR2310-113 HR2319-113 HR2341-113 HR2354-113 HR2358-113 HR2362-113 HR2377-113 HR2382-113 HR2397-113 HR2412-113 HR2470-113 HR247-113 HR2519-113 HR2522-113 HR2590-113 HR2642-113 HR2654-113 HR2661-113 HR2693-113 HR2704-113 HR2726-113 HR2743-113 HR2749-113 HR2785-113 HR2797-113 HR2841-113 HR2859-113 HR2876-113 HR2906-113 HR2907-113 HR2913-113 HR2941-113 HR2953-113 HR3007-113 HR3053-113 HR3087-113 HR3098-113 HR3106-113 HR3120-113 HR3145-113 HR3152-113 HR3164-113 HR3180-113 HR3181-113 HR3207-113 HR3214-113 HR3225-113 HR3276-113 HR3287-113 HR3310-113 HR3330-113 HR3352-113 HR3368-113 HR3369-113 HR3383-113 HR3395-113 HR3396-113 HR3397-113 HR3399-113 HR3405-113 HR3408-113 HR3418-113 HR3422-113 HR3441-113 HR3442-113 HR3443-113 HR3451-113 HR3453-113 HR3459-113 HR3469113 HR3474-113 HR3477-113 HR3493-113 HR3499-113 HR3506-113 HR3507-113 HR3508-113 HR3514-113 HR3515-113 HR3516-113 HR3521-113 HR3569-113 HR3576-113 HR3615-113 HR3646-113 HR3647-113 HR3671-113 HR3672-113 HR3725-113 HR3743-113 HR3775-113 HR3788-113 HR3789-113 HR3792-113 HR3794-113 HR3797-113 HR3798-113 HR3801-113 HR3804-113 HR3807-113 HR3808-113 HR3810-113 HR3831-113 HR3843-113 HR3852-113 HR3858-113 HR3876-113 HR3958-113 HR3974-113 HR4004-113 HR4005-113 HR4023-113 HR4050-113 HR4068-113 HR4095-113 HR4096-113 HR4101-113 HR4102-113 HR4110-113 HR4134-113 HR4141-113 HR4149-113 HR4184-113 HR4191-113 HR4198-113 HR4217-113 HR4232-113 HR4234-113 HR4235-113 HR4247-113 HR4248-113 HR4274-113 HR4276-113 HR4314-113 HR4335-113 HR4344-113 HR4356-113 HR4359-113 HR4370-113 HR4374-113 HR4394-113 HR4399-113 HR4408-113 HR4422-113 HR4485-113 HR4488-113 HR4489-113 HR4492-113 HR4516-113 HR4517-113 HR4561-113 HR4574-113 HR4580-113 HR4616-113 HR4629-113 HR4630-113 HR4656-113 HR4669-113 HR4674-113 HR4682-113 HR4688-113 HR4712-113 HR4720-113 HR4723-113 HR4725-113 HR4730-113 HR4741-113 HR4760-113 HR4766-113 HR4774-113 HR4778-113 HR4779-113 HR4793-113 HR4807-113 HR4810-113 HR4816-113 HR4818-113 HR4841-113 HR4852-113 HR4861-113 HR4862-113 HR4863-113 HR4875-113 HR4887-113 HR4892-113 HR4898-113 HR4900-113 HR4942-113 HR4971-113 HR4974-113 HR4977-113 HR4999-113 HR5007-113 HR5009-113 HR5022-113 HR5023-113 HR5032-113 HR5042-113 HR5045-113 HR5046-113 HR5047-113 HR5048-113 HR5054-113 HR5061-113 HR5088-113 HR5094-113 HR5097-113 HR5112-113 HR5131-113 HR5157-113 HR5172-113 HR5193-113 HR5195-113 HR5229-113 HR5254-113 HR5273-113 HR5286-113 HR5290-113 HR5323-113 HR5332-113 HR5333-113 HR5336-113 HR5342-113 HR5349-113 HR5351-113 HR5369-113 HR5375-113 HR5391-113 HR5398-113 HR5432-113 HR5441-113 HR5475-113 HR5480-113 HR5500-113 HR55-113 HR5518-113 HR5524-113 HR5618-113 HR604-113 HR748-113 HR883-113 HRES13-113 S1032-113 S1041-113 S1078-113 S1119-113 S1174-113 S1190-113 S1197-113 S1211-113 S1216-113 S1246-113 S1262-113 S1281-113 S1295-113 S1296-113 S1320-113 S1361-113 S1367-113 S140-113 S1403-113 S1434-113 S1471-113 S1486-113 S1540-113 S1547-113 S1556-113 S1559-113 S1580-113 S1593-113 S1624-113 S1644-113 S1659-113 S1669-113 S1682-113 S1684-113 S1688-113 S1703-113 S1736-113 S1740-113 S1741-113 S1751-113 S1760-113 S1775-113 S1844-113 S1856-113 S1863-113 S1869-113 S1892-113 S1917-113 S1919-113 S1950-113 S1977-113 S1987-113 S2009-113 S2014-113 S2053-113 S2138-113 S2145-113 S2179-113 S2243-113 S2258-113 S2259-113 S2264-113 S2281-113 S2296-113 S2298-113 S2312-113 S2316-113 S2333-113 S2341-113 S2350-113 S2357-113 S2358-113 S2362-113 S2368-113 S2393-113 S2395-113 S2396-113 S2410-113 S2413-113 S2419-113 S2422-113 S2423-113 S2425-113 S2428-113 S2448-113 S2467-113 S2468-113 S2507-113 S2545-113 S2606-113 S2639-113 S2654-113 S2687-113 S2700-113 S2707-113 S2738-113 S2740-113 S2782-113 S2810-113 S2822-113 S2843-113 S922-113 S927-113 S930-113 S944-113 SRES323-113 Take position in opposition to: HR1739-113 HR3614-113 HR595-113 HR803-113 S262-113
2014 · third_quarter · Taxation/Internal Revenue Code
Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, 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); 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; 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; 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). .
2014 · third_quarter · Labor Issues/Antitrust/Workplace
H.R. 844 -- VetSuccess Enhancement Act -- To amend title 38, U.S.C., to extend the eligibility period for veterans to enroll in certain vocational rehabilitation programs - SUPPORT H.R. 2942 -- To amend title 38, U.S.C., to reestablish the Professional Certification and Licensure Advisory Committee of theDepartment of Veterans Affairs -- Reestablishes the Professional Certification and Licensure Advisory Committee of the Department of Veterans Affairs (VA) through December 31, 2019. (The Committee terminated on December 31, 2006.) SUPPORT H.R. 3649 -- Jobs for Heroes Act -- To amend the Internal Revenue Code of 1986 to allow the work opportunity credit for hiring individuals who are veterans or members of the Ready Reserve or National Guard, to make permanent the work opportunity credit, and to expand and make permanent the employer wage credit for employees who are active duty members of the uniformed services SUPPORT H.R. 4085 -- Multi-state Worker Tax Fairness Act of 2014 -- To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters and other multi-State workers SUPPORT H.R. 4150 -- Veterans Employment and Training Service Longitudinal Study Act of 2014 -- To amend title 38, United States Code, to direct the Secretary of Labor to enter into a contract for the conduct of a longitudinal study of the job counseling, training, and placement services for veterans provided by the Secretary, and for other purposes SUPPORT H.R. 4629 -- Manufacturing Jobs for Veterans Act -- To provide for the establishment of a pilot program to encourage the employment of veterans in manufacturing positions SUPPORT H.R. 5023 -- VALUES Act -- Entitles certain veterans who served on active duty in the Armed Forces to receive an additional 10 points on their examination for entrance into the competitive service at the VA SUPPORT H.R. 5229 -- Wounded Warrior Federal Leave Act -- To amend title 5, United States Code, to provide leave to any new Federal employee who is a veteran with a service-connected disability rated at 30 percent or more for purposes of undergoing medical treatment for such disability, and for other purposes SUPPORT H.R. 5323 -- Medical Leave for Veterans Act of 2014 -- To provide leave to certain new employees who are veterans with a service-connected disability rated at 30 percent or more for purposes of undergoing medical treatment for such disability, and for other purposes SUPPORT H.R. 5494 -- Incentives for our Nations Veterans in Energy Sustainability Technologies (INVEST) Act -- To amend the Internal Revenue Code of 1986 to provide the work opportunity tax credit with respect to the hiring of veterans in the field of renewable energy SUPPORT S. 1637 -- United We Stand to Hire Veterans Act -- To better connect current and former members of the Armed Forces with employment opportunities by consolidating duplicative Federal Government Internet websites into a single portal, to conserve resources by merging redundant and competing programs, and for other purposes SUPPORT S. 2341 -- To amend title 10, United States Code, to enhance the authority for members of the Armed Forces to obtain professional credentials. -- To amend title 10, United States Code, to enhance the authority for members of the Armed Forces to obtain professional credentials SUPPORT
2014 · second_quarter · Labor Issues/Antitrust/Workplace
H.R. 844 -- VetSuccess Enhancement Act -- To amend title 38, U.S.C., to extend the eligibility period for veterans to enroll in certain vocational rehabilitation programs - SUPPORT H.R. 2942 -- To amend title 38, U.S.C., to reestablish the Professional Certification and Licensure Advisory Committee of theDepartment of Veterans Affairs -- Reestablishes the Professional Certification and Licensure Advisory Committee of the Department of Veterans Affairs (VA) through December 31, 2019. (The Committee terminated on December 31, 2006.) SUPPORT H.R. 3649 -- Jobs for Heroes Act -- To amend the Internal Revenue Code of 1986 to allow the work opportunity credit for hiring individuals who are veterans or members of the Ready Reserve or National Guard, to make permanent the work opportunity credit, and to expand and make permanent the employer wage credit for employees who are active duty members of the uniformed services SUPPORT H.R. 4085 -- Multi-state Worker Tax Fairness Act of 2014 -- To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters and other multi-State workers SUPPORT H.R. 4150 -- Veterans Employment and Training Service Longitudinal Study Act of 2014 -- To amend title 38, United States Code, to direct the Secretary of Labor to enter into a contract for the conduct of a longitudinal study of the job counseling, training, and placement services for veterans provided by the Secretary, and for other purposes SUPPORT H.R. 4629 -- Manufacturing Jobs for Veterans Act -- To provide for the establishment of a pilot program to encourage the employment of veterans in manufacturing positions SUPPORT H.R. 5023 -- VALUES Act -- Entitles certain veterans who served on active duty in the Armed Forces to receive an additional 10 points on their examination for entrance into the competitive service at the VA SUPPORT H.R. 5229 -- Wounded Warrior Federal Leave Act -- To amend title 5, United States Code, to provide leave to any new Federal employee who is a veteran with a service-connected disability rated at 30 percent or more for purposes of undergoing medical treatment for such disability, and for other purposes SUPPORT H.R. 5323 -- Medical Leave for Veterans Act of 2014 -- To provide leave to certain new employees who are veterans with a service-connected disability rated at 30 percent or more for purposes of undergoing medical treatment for such disability, and for other purposes SUPPORT H.R. 5494 -- Incentives for our Nations Veterans in Energy Sustainability Technologies (INVEST) Act -- To amend the Internal Revenue Code of 1986 to provide the work opportunity tax credit with respect to the hiring of veterans in the field of renewable energy SUPPORT S. 1637 -- United We Stand to Hire Veterans Act -- To better connect current and former members of the Armed Forces with employment opportunities by consolidating duplicative Federal Government Internet websites into a single portal, to conserve resources by merging redundant and competing programs, and for other purposes SUPPORT S. 2341 -- To amend title 10, United States Code, to enhance the authority for members of the Armed Forces to obtain professional credentials. -- To amend title 10, United States Code, to enhance the authority for members of the Armed Forces to obtain professional credentials SUPPORT
2014 · second_quarter · Labor Issues/Antitrust/Workplace
H.R. 844 -- VetSuccess Enhancement Act -- To amend title 38, U.S.C., to extend the eligibility period for veterans to enroll in certain vocational rehabilitation programs SUPPORT H.R. 2942 -- To amend title 38, U.S.C., to reestablish the Professional Certification and Licensure Advisory Committee of theDepartment of Veterans Affairs -- Reestablishes the Professional Certification and Licensure Advisory Committee of the Department of Veterans Affairs (VA) through December 31, 2019. (The Committee terminated on December 31, 2006.) SUPPORT H.R. 3649 -- Jobs for Heroes Act -- To amend the Internal Revenue Code of 1986 to allow the work opportunity credit for hiring individuals who are veterans or members of the Ready Reserve or National Guard, to make permanent the work opportunity credit, and to expand and make permanent the employer wage credit for employees who are active duty members of the uniformed services SUPPORT H.R. 4085 -- Multi-state Worker Tax Fairness Act of 2014 -- To amend title 4 of the United States Code to limit the extent to which States may tax the compensation earned by nonresident telecommuters and other multi-State workers SUPPORT H.R. 4150 -- Veterans Employment and Training Service Longitudinal Study Act of 2014 -- To amend title 38, United States Code, to direct the Secretary of Labor to enter into a contract for the conduct of a longitudinal study of the job counseling, training, and placement services for veterans provided by the Secretary, and for other purposes SUPPORT H.R. 4629 -- Manufacturing Jobs for Veterans Act -- To provide for the establishment of a pilot program to encourage the employment of veterans in manufacturing positions SUPPORT H.R. 3007; S. 492 -- To amend title 38, United States Code, to require States to recognize the military experience of veterans when issuing licenses and credentials to veterans, and for other purposes -- To amend title 38, U.S.C., to require States to recognize the military experience of veterans when issuing licenses and credentials to veterans, and for other purposes OPPOSE bill as written S. 6 -- Putting Our Veterans Back to Work Act of 2013 -- To reauthorize the VOW to Hire Heroes Act of 2011, to provide assistance to small businesses owned by veterans, to improve enforcement of employment and reemployment rights of members of the uniformed services, and for other purposes SUPPORT S. 1216 -- Improving Job Opportunities for Veterans Act of 2013 -- To improve and increase the availability of on-job training and apprenticeship programs carried out by the VA Secretary, and for other purposes SUPPORT S. 1281 -- Veteran Servicemembers Employment Rights and Housing Act of 2013 -- To prohibit discrimination on the basis of military service, and for other purposes SUPPORT S. 1637 -- United We Stand to Hire Veterans Act -- To better connect current and former members of the Armed Forces with employment opportunities by consolidating duplicative Federal Government Internet websites into a single portal, to conserve resources by merging redundant and competing programs, and for other purposes SUPPORT S. 2341 -- To amend title 10, United States Code, to enhance the authority for members of the Armed Forces to obtain professional credentials. -- To amend title 10, United States Code, to enhance the authority for members of the Armed Forces to obtain professional credentials SUPPORT
2014 · second_quarter · Taxation/Internal Revenue Code
S. 31, H.R. 434, HR 3086, S 1431, S.336, S. 743, H.R.684, H.R. 1129, S.1235, H.R.2309, H.R.2992, S. 1364, H.R. 3724 , S. 1645, H.R. 4085
Client expense: Not reported · Firm income: $25,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · second_quarter · Taxation/Internal Revenue Code
Tax Reform, Tax Reform Act of 2014, Senate Finance Committee Tax Reform Discussion Drafts, 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 MeansCommittee 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); 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; 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, and information reporting of minimum essential coverage); 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; 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).
2014 · second_quarter · Taxation/Internal Revenue Code
GENERAL DISCUSSIONS REGARDING TAX REFORM; ISSUES RELATED TO CASH METHODS OF ACCOUNTING, LIFO ACCOUNTING AND R&D TAX CREDITHR 1129/ S 1645: MOBILE WORKFORCE STATE INCOME TAX SIMPLIFICATION ACT OF 2013; PROVISIONS RELATED TO STATE TAX MOBILITY HR 4085: MULTI-STATE WORKER TAX FAIRNESS ACT OF 2014; PROVISIONS RELATED TO STATE TAXATION
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · second_quarter · Veterans
Take position in support of: HJRES78-113 HJRES88-113 HJRES91-113 HR1014-113 HR1132-113 HR1134-113 HR1171-113 HR1223-113 HR1236-113 HR1238-113 HR1251-113 HR1284-113 HR1305-113 HR1316-113 HR1333-113 HR1344-113 HR1357-113 HR1402-113 HR1405-113 HR1412-113 HR1438-113 HR1443-113 HR1453-113 HR1463-113 HR1464-113 HR1490-113 HR1497-113 HR1521-113 HR152-113 HR153-113 HR154-113 HR1593-113 HR1620-113 HR1623-113 HR1631-113 HR164-113 HR1702-113 HR1725-113 HR1729-113 HR1742-113 HR1759-113 HR1770-113 HR1774-113 HR179-113 HR1792-113 HR1796-113 HR1804-113 HR1805-113 HR1809-113 HR1824-113 HR183-113 HR1842-113 HR1864-113 HR1938-113 HR1957-113 HR1980-113 HR1987-113 HR2001-113 HR2002-113 HR2011-113 HR2016-113 HR2038-113 HR2039-113 HR2055-113 HR2056-113 HR2059-113 HR2065-113 HR2072-113 HR2079-113 HR2086-113 HR2088-113 HR2118-113 HR2119-113 HR2150-113 HR2151-113 HR2153-113 HR2157-113 HR2169-113 HR2185-113 HR2187-113 HR2189-113 HR2209-113 HR2210-113 HR2216-113 HR2227-113 HR2230-113 HR2272-113 HR2284-113 HR2327-113 HR235-113 HR241-113 HR2423-113 HR2481-113 HR2485-113 HR2510-113 HR2527-113 HR2528-113 HR2540-113 HR258-113 HR274-113 HR288-113 HR2882-113 HR2942-113 HR2974-113 HR303-113 HR3045-113 HR3056-113 HR3210-113 HR32-113 HR3230-113 HR3232-113 HR3237-113 HR3241-113 HR3246-113 HR3274-113 HR331-113 HR333-113 HR3337-113 HR3384-113 HR3387-113 HR340-113 HR3456-113 HR357-113 HR3593-113 HR3600-113 HR368-113 HR369-113 HR3790-113 HR385-113 HR401-113 HR4031-113 HR4037-113 HR4038-113 HR4085-113 HR411-113 HR4147-113 HR4150-113 HR4151-113 HR42-113 HR4261-113 HR430-113 HR4305-113 HR4435-113 HR4446-113 HR4486-113 HR449-113 HR4504-113 HR4594-113 HR4628-113 HR562-113 HR569-113 HR570-113 HR577-113 HR602-113 HR631-113 HR635-113 HR671-113 HR679-113 HR683-113 HR697-113 HR733-113 HR806-113 HR813-113 HR821-113 HR833-113 HR834-113 HR844-113 HR894-113 HR897-113 HR921-113 HR933-113 HR958-113 HR975-113 HR984-113 HRES104-113 HRES32-113 S1015-113 S1034-113 S1039-113 S1042-113 S1046-113 S1050-113 S1058-113 S1060-113 S1061-113 S1076-113 S1081-113 S1089-113 S1092-113 S1148-113 S1255-113 S131-113 S1387-113 S1399-113 S1411-113 S153-113 S1558-113 S1578-113 S1581-113 S1582-113 S1583-113 S1585-113 S1586-113 S1588-113 S1589-113 S1591-113 S162-113 S1637-113 S1643-113 S1662-113 S1668-113 S1717-113 S1728-113 S1752-113 S1755-113 S1956-113 S1963-113 S1982-113 S1985-113 S1993-113 S1999-113 S2013-113 S2035-113 S2075-113 S2091-113 S2095-113 S210-113 S2182-113 S2190-113 S2231-113 S2300-113 S234-113 S2424-113 S2450-113 S25-113 S257-113 S287-113 S373-113 S412-113 S422-113 S430-113 S444-113 S46-113 S49-113 S492-113 S495-113 S515-113 S522-113 S529-113 S543-113 S572-113 S573-113 S6-113 S62-113 S629-113 S674-113 S695-113 S700-113 S734-113 S735-113 S748-113 S759-113 S778-113 S800-113 S810-113 S819-113 S825-113 S832-113 S851-113 S852-113 S863-113 S871-113 S875-113 S877-113 S889-113 S893-113 S894-113 S928-113 S932-113 S935-113 S938-113 S939-113 S964-113 S967-113 S990-113 S992-113 S995-113 Take position in opposition to: HR1739-113 HR3614-113 HR595-113 HR803-113 S262-113 Monitor/Review the following: HJRES72-113 HR125-113 HR1288-113 HR1372-113 HR1492-113 HR1494-113 HR1605-113 HR1714-113 HR1816-113 HR1832-113 HR1855-113 HR1867-113 HR1885-113 HR1898-113 HR1904-113 HR1960-113 HR1988-113 HR2018-113 HR2138-113 HR2207-113 HR2237-113 HR2249-113 HR2257-113 HR2310-113 HR2319-113 HR2341-113 HR2354-113 HR2358-113 HR2362-113 HR2377-113 HR2382-113 HR2397-113 HR2412-113 HR2470-113 HR247-113 HR2519-113 HR2522-113 HR2590-113 HR2642-113 HR2654-113 HR2661-113 HR2693-113 HR2704-113 HR2726-113 HR2743-113 HR2749-113 HR2785-113 HR2797-113 HR2841-113 HR2859-113 HR2876-113 HR2906-113 HR2907-113 HR2913-113 HR2941-113 HR2953-113 HR3007-113 HR3053-113 HR3087-113 HR3098-113 HR3106-113 HR3120-113 HR3145-113 HR3152-113 HR3164-113 HR3166-113 HR3180-113 HR3181-113 HR3207-113 HR3214-113 HR3223-113 HR3225-113 HR3276-113 HR3287-113 HR3310-113 HR3330-113 HR3352-113 HR3368-113 HR3369-113 HR3383-113 HR3395-113 HR3396-113 HR3397-113 HR3399-113 HR3405-113 HR3408-113 HR3418-113 HR3422-113 HR3441-113 HR3442-113 HR3443-113 HR3451-113 HR3453-113 HR3459-113 HR3469113 HR3474-113 HR3477-113 HR3493-113 HR3499-113 HR3506-113 HR3507-113 HR3508-113 HR3514-113 HR3515-113 HR3516-113 HR3521-113 HR3569-113 HR3576-113 HR3615-113 HR3646-113 HR3647-113 HR3671-113 HR3672-113 HR3725-113 HR3743-113 HR3775-113 HR3788-113 HR3789-113 HR3792-113 HR3794-113 HR3797-113 HR3798-113 HR3801-113 HR3804-113 HR3807-113 HR3808-113 HR3810-113 HR3831-113 HR3843-113 HR3852-113 HR3858-113 HR3876-113 HR3958-113 HR3974-113 HR4004-113 HR4005-113 HR4023-113 HR4050-113 HR4068-113 HR4095-113 HR4096-113 HR4101-113 HR4102-113 HR4110-113 HR4134-113 HR4141-113 HR4149-113 HR4184-113 HR4191-113 HR4198-113 HR4217-113 HR4232-113 HR4234-113 HR4235-113 HR4247-113 HR4248-113 HR4274-113 HR4276-113 HR4314-113 HR4335-113 HR4344-113 HR4356-113 HR4359-113 HR4370-113 HR4374-113 HR4394-113 HR4399-113 HR4408-113 HR4422-113 HR4485-113 HR4488-113 HR4489-113 HR4492-113 HR4516-113 HR4517-113 HR4561-113 HR4574-113 HR4580-113 HR4616-113 HR4629-113 HR4630-113 HR4656-113 HR4669-113 HR4674-113 HR4682-113 HR4688-113 HR4712-113 HR4720-113 HR4723-113 HR4725-113 HR4730-113 HR4741-113 HR4760-113 HR4766-113 HR4774-113 HR4778-113 HR4779-113 HR4793-113 HR4807-113 HR4810-113 HR4816-113 HR4818-113 HR4841-113 HR4852-113 HR4861-113 HR4862-113 HR4863-113 HR4875-113 HR4887-113 HR489-113 HR4892-113 HR4898-113 HR4900-113 HR4912-113 HR4942-113 HR4948-113 HR4971-113 HR4974-113 HR4977-113 HR4999-113 HR5007-113 HR5009-113 HR55-113 HR604-113 HR748-113 HR773-113 HR810-113 HR883-113 HRES13-113 S1032-113 S1041-113 S1078-113 S1119-113 S1174-113 S1190-113 S1197-113 S1211-113 S1216-113 S1246-113 S1262-113 S1281-113 S1295-113 S1296-113 S1320-113 S1361-113 S1367-113 S140-113 S1403-113 S1434-113 S1471-113 S1486-113 S1540-113 S1547-113 S1556-113 S1559-113 S1579-113 S1580-113 S1584-113 S1593-113 S1602-113 S1604-113 S1624-113 S1644-113 S1659-113 S1669-113 S1682-113 S1684-113 S1688-113 S1703-113 S1736-113 S1740-113 S1741-113 S1751-113 S1760-113 S1775-113 S1844-113 S1856-113 S1863-113 S1869-113 S1892-113 S1917-113 S1919-113 S1950-113 S1977-113 S1987-113 S200-113 S2009-113 S2014-113 S2053-113 S2138-113 S2145-113 S2179-113 S2243-113 S2258-113 S2259-113 S2264-113 S2281-113 S2296-113 S2298-113 S2312-113 S2316-113 S2333-113 S2341-113 S2350-113 S2357-113 S2358-113 S2362-113 S2368-113 S2393-113 S2395-113 S2396-113 S2410-113 S2413-113 S2419-113 S2422-113 S2423-113 S2425-113 S2428-113 S2448-113 S2467-113 S2468-113 S2507-113 S2545-113 S259-113 S514-113 S690-113 S705-113 S777-113 S868-113 S922-113 S927-113 S930-113 S944-113 SRES323-113
2014 · first_quarter · Taxation/Internal Revenue Code
GENERAL DISCUSSIONS REGARDING TAX REFORM; ISSUES RELATED TO CASH METHODS OF ACCOUNTING, BUSINESS EQUIVALENCY RATE AND R&D TAX CREDITHR 947: SMALL BUSINESS ACCOUNTING AND TAX SIMPLIFICATION ACT; PROVISIONS RELATED TO CASH METHOD OF ACCOUNTING HR 1129/ S 1645: MOBILE WORKFORCE STATE INCOME TAX SIMPLIFICATION ACT OF 2013; PROVISIONS RELATED TO STATE TAX MOBILITY HR 4085: MULTI-STATE WORKER TAX FAIRNESS ACT OF 2014; PROVISIONS RELATED TO STATE TAXATION
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · first_quarter · Labor Issues/Antitrust/Workplace
P.L. 113-76: Consolidated Appropriations Act, 2014 -- Making continuing appropriations for the Department of Labor [specifically Veterans Employment and Training Service) and related agencies for the fiscal year 2014, through September 30, 2014 SUPPORTH.R. 844: VetSuccess Enhancement Act -- To amend title 38, U.S.C., to extend the eligibility period for veterans to enroll in certain vocational rehabilitation programs SUPPORT H.R. 2942: To amend title 38, U.S.C., to reestablish the Professional Certification and Licensure Advisory Committee of the Department of Veterans Affairs -- Reestablishes the VA Professional Certification and Licensure Advisory Committee of the Department through December 31, 2019. (The Committee terminated on December 31, 2006.) SUPPORT H.R. 3649: Jobs for Heroes Act -- To amend the Internal Revenue Code of 1986 to allow the work opportunity credit for hiring individuals who are veterans or members of the Ready Reserve or National Guard, to make permanent the work opportunity credit, and to expand and make permanent the employer wage credit for employees who are active duty members of the uniformed services SUPPORT H.R. 4085: Multi-state Worker Tax Fairness Act of 2014 -- Prohibits a state from imposing an income tax on the compensation of a nonresident individual for any period in which such individual is not physically present in or working in such state or from deeming such nonresident individual to be present in or working in such state on the grounds that: (1) such individual is present at or working at home for convenience, or (2) such individual's work at home fails any convenience of the employer test or any similar test SUPPORT H.R. 4150: Veterans Employment and Training Service Longitudinal Study Act of 2014 -- To amend title 38, United States Code, to direct the Secretary of Labor to enter into a contract for the conduct of a longitudinal study of the job counseling, training, and placement services for veterans provided by the Secretary, and for other purposes SUPPORT H.R. 3007 / S. 492: To amend title 38, United States Code, to require States to recognize the military experience of veterans when issuing licenses and credentials to veterans, and for other purposes -- To amend title 38, U.S.C., to require States to recognize the military experience of veterans when issuing licenses and credentials to veterans, and for other purposes OPPOSE measure as written S. 6: Putting Our Veterans Back to Work Act of 2013 -- To reauthorize the VOW to Hire Heroes Act of 2011, to provide assistance to small businesses owned by veterans, to improve enforcement of employment and reemployment rights of members of the uniformed services, and for other purposes SUPPORT S. 1216: Improving Job Opportunities for Veterans Act of 2013 -- To improve and increase the availability of on-job training and apprenticeship programs carried out by the VA Secretary, and for other purposes SUPPORT S. 1281: Veteran Servicemembers Employment Rights and Housing Act of 2013 -- To prohibit discrimination on the basis of military service, and for other purposes SUPPORT
Client expense: $30,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Veterans Affairs, Dept of (VA), White House Office
Client expense: Not reported · Firm income: $1,130,000
Government targets: Agriculture, Dept of (USDA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
Client expense: $15,000 · Firm income: Not reported
Government targets: American Battle Monuments Commission, Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Park Service (NPS), SENATE, Small Business Administration (SBA), Veterans Affairs, Dept of (VA)
Client expense: $15,000 · Firm income: Not reported
Government targets: American Battle Monuments Commission, Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Park Service (NPS), SENATE, Small Business Administration (SBA), Veterans Affairs, Dept of (VA)
Client expense: $14,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Employment & Training Administration, Employment Standards Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Veterans Affairs, Dept of (VA)
Client expense: $1,020,000 · 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
Client expense: $40,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Veterans Affairs, Dept of (VA), White House Office
Client expense: $14,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Veterans Affairs, Dept of (VA)