S Corporation Permanent Tax Relief Act of 2014

Work to ensure comeptetive corporate and individual rates through support for broad based tax reform. Support additional tax reform such as accelerating depreciation schedule for agricultural equipment used by agricultural operations. Support reforms to IRC 2032A in terms of land-use valuation for farmers and ranchers. Ensure Section. 179 accelerated depreciation model stays in place and support cash accounting method for S-corporations. Support legislation that calls for broad base tax reform and provides a more competitive corporate rate. Support legislation that allows for agricultural equipment depreciation over a 5 year period. Support small business expensing - HR 4457 Support refrom to IRC 2032A for purposes of adjusting land-use valuation. Discourage passage of Marketplace Fairness Act (S. 743 / HR 684) Support HR 4453 - Reduced Recognition Period of Built-In Gains Support HR 5213, STARS Act Support higher user fee to increase funding for Inland Waterway Trust Fund.

Client expense: $150,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Surface Transportation Board (STB), Transportation, Dept of (DOT), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR), White House Office

Bills H.R. 5213, Simplifying Technical Aspects Regarding Seasonality (STARS) Act of 2014 - support. H.R. 4457, the Americas Small Business Tax Relief Act of 2014 - support. H.R. 3522, the Employee Health Plan Protection Act of 2013 - support. H.R. 2, the American Energy Solutions for Lower Costs and More American Jobs Act - support. H.R. 4, the Jobs for America Act - support. H.R. 4302, Protecting Access to Medicare Act of 2014 - support. H.R. 2995, the Unnecessary Cap Act of 2013 - support. H.R. 2575, the Save American Workers Act of 2013 - support. H.R. 3367, the Small Business and Family Relief Act - support. H.R. 763, the Jobs and Premium Protection Act - support. H.R. 903, the American Job Protection Act- support. H.Res 359, expressing the sense of the House of Representatives that tax reform should jointly address corporate and pass-through entities in a fiscally responsible manner, and that reform should reduce the current tax rate differences between corporate and pass-through entities while maintaining adequate forms of organization for businesses - support. H.R. 947, Small Business Accounting and Tax Simplification Act - support. H.R. 1406, the Working Families Flexibility Act of 2013 - support. H.R. 436, Government Neutrality in Contracting Act - support. H.R. 1120, the Preventing Greater Uncertainty in Labor- Management Relations Act -support. H.R. 2429, Death Tax Repeal Act of 2013 - support. H.R. 2728, Protecting States Rights to Promote American Energy Security Act - support. H.R. 2655, Lawsuit Abuse Reduction Act - support. H. Res. 728, a Resolution expressing support for designating November 29, 2014 as Small Business Saturday and supporting efforts to increase awareness of small business contributions to the community and their value to the overall economy - support. Section 425 of H.R. 4745, and urge that this provision, which prohibits the Department of Transportation from moving forward with increases in the minimum level of financial responsibility for commercial property and passenger motor carriers, including private school bus operators and other private carriers - support. H.R. 4012, the Secret Science Reform Act of 2014 - support. H.R. 5860, the Small Business Healthcare Relief Act - support. H.R. 5771, the Tax Increase Prevention Act - support. H.R. 4453, the S Corporation Permanent Tax Relief Act of 2014 - support. H.R. 2854, to amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes - support. S. 2881, Simplifying Technical Aspects Regarding Seasonality (STARS) Act of 2014 - support. S. 2569, the Bring Jobs Home Act - support. S. 2223, the Minimum Wage Fairness Act - oppose. S. 2199, originally introduced as S. 84, the Paycheck Fairness Act - oppose. S. 2432, the Bank on Students Emergency Loan Refinancing Act - oppose. S.Amdt.1871, to S. 1392, the Energy Savings and Industrial Competitiveness Act of 2013 - support. S. 399, the American Job Protection Act - support. S. 603, the Jobs and Premium Protection Act - support. S. 1188, Forty Hours is Full Time Act - support. S. 2199, Paycheck Fairness Act - oppose. S. 1085, Small Business Tax Certainty and Growth Act of 2013 - support. S. 109, Government Neutrality in Contracting Act - support. S. 1138, Death Tax Repeal Act of 2013 - support. S. 1737, Fair Minimum Wage Act - oppose. S. 1658, Start-up Jobs and Innovation Act - support. S. 1488, a bill to delay the application of the individual health insurance mandate, to delay the application of the employer health insurance mandate, and for other purposes -support. Unemployment Insurance letter opposing FUTA Tax Increase to House and Senate Budget Committee conferees. Comments EPA, EPA-HQ-OAR-2013-0602, Carbon Pollution Emission Guidelines for Existing Stationary Sources: Electric Utility Generating Units. December 1, 2014. OSHA, Comments on OSHA Docket No. OSHA-2013-0023; Improve Tracking of Workplace Injuries and Illnesses, Supplemental Notice of Proposed Rulemaking (79 Fed. Reg. 47605, August 14, 2014) October 14, 2014. EPA, Docket ID No. EPA-HQ-OW-2011-0880 - Definition of Waters of the United States Under the Clean Water Act. October 15, 2014. Department of Health and Human Services, Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2016 - Request for Extension of Comment Period. December 22, 2014. Other Issues Tax Reform Tax Extenders DOL overtime regulation Biennial budget Entitlement reform Immigration reform, E-Verify, H2B visas Retirement Issues Keystone XL Project Employer nondiscrimination in PPACA Minimum wage Unemployment insurance Transitional policy on nonqualified plans in PPACA OSHA - proposed rule on respirable crystalline silica OSHA - proposed rule on electronic reporting EPA/Army Corps of Engineers - proposed rule on definition of waters of the United States EPA - proposed rule on greenhouse gases emissions from power plants OSHA - enforcement DOT - Definition of Commercial Motor Vehicle Regulatory reform Overtime Export Import Bank Medicare Part D H.R. 4304, the Jumpstarting Opportunities with Bold Solutions Act H.R. 1772, the Legal Workforce Act SBA Office of Advocacy: Group Letter on Regulatory Flexibility Act Noncompliance in Waters of the United States Rulemaking SEC: Letter regarding the Recommendation of the Investor Advisory Committee: Accredited Investor Definition

Client expense: $689,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Motor Carrier Safety Administration, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of

H.R. 1, Tax Reform Act of 2014 H.R. 4, Jobs for America Act H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 83, Consolidated and Further Continuing Appropriations Act, 2015, including provisions relating to procurement policy, Buy America, inversion contracting matters, and contractor blacklisting 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 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 / S. 2569 , Bring Jobs Home Act H.R. 886, America's Small Business Tax Relief Act of 2013 H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 4438, American Research and Competitiveness Act of 2014 H.R. 4453, S Corporation Permanent Tax Relief Act of 2014 H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 4923, Energy and Water Development and Related Agencies Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5016, Financial Services and General Government Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5278 / S. 2704, No Federal Contracts for Corporate Deserters Act of 2014 H.R. 5771, Tax Increase Prevention 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. 410, Wall Street Trading and Speculators Tax Act S. 2260, EXPIRE Act of 2014 S. 2432, Bank on Students Emergency Loan Refinancing Act S. 2736, Tax Refund Theft Prevention Act of 2014, including provisions relating to section 11, lowering the threshold for electronic filings with the IRS and section 12, reducing the time in which small businesses have to file a return S. 2786, Corporate Inverters Earnings Stripping Reform Act of 2014 Draft legislation titled Remote Transaction Parity Act of 2014 Various issues relating to the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); implementation of the Housing and Economic Recovery Act of 2008 (P.L. 110-289), including Section 3091 - provisions relating to data collection and return requirements; Chairman Goodlattes principles governing sales tax collection legislation; Senator Levins Management and Control corporate residency proposal; comprehensive tax reform, including House Ways and Means Committee working drafts and Chairman Camps comprehensive draft bill; tax extenders including 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; legislative proposals on corporate tax inversions; Alternative Minimum Tax (AMT); extension of unemployment insurance; House Judiciary Committee Principles on Internet Sales Tax; tax reform; entitlement reform; tax inversion; tax gap and small business paperwork and compliance burdens; sequestration; interpretation of IRS Rule 305(c); IRS efforts to evaluate the effectiveness of the 1099-K pilot matching program

Client expense: $21,250,000 · 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), 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 Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), 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 Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), 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), 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. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR), White House Office

S.2260: EXPIRE The Expiring Provision Improvement Reform and Efficiency Act. Issues relation to possible amendments. Issues relation to tax reform: pass through entities, S-CORP, estate tax, and individual rate. Tax Reform Act of 2014: Titles I, II, and III. Discussion with Ways and Means Committee staff regarding provisions relating to tax rate modifications, various deductions, LIFO, and individual tax rate. H.R.2429; S.1183: Death Tax Repeal Act of 2013. Seeking Cosponsors. H.R.4457: America's Small Business Tax Relief Act of 2013. Seeking Cosponsors. H.R.4453: Permanent S Corporations Built-In Gains Recognition Period Act of 2014. H.R.4718: To Amend the Internal Revenue Code of 1986 to Modify and Make Permanent Bonus Depreciation. Marketplace Fairness Act, various proposals relating to internet sales tax. H.R.1918; S.958: Brewers Excise and Economic Relief Act of 2013. H.R.494; S.917: Small Brewer Reinvestment and Expanding Workforce Act. Advocacy efforts in opposition to repeal of LIFO. Advocacy efforts in support of making small business expensing, Sec. 179 permanent. H.R.5771: Tax Increase Prevention Act of 2014.

Client expense: $220,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1859, "The Tax Extenders Act of 2013", S Corporation tax relief provision. H.R. 4453, "The S Corporation Permanent Tax Relief Act of 2014", all provisions. S.2260, Expire Act 2014, all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4453 S Corporation Permanent Tax Relief Act HR 5199 Municipal Bond Market Support Act of 2014 HR 5771 Tax Increase Prevention Act S 2260 EXPIRE Act (Expiring Provisions Improvement Reform and Efficiency Act)HR 4 Jobs for America Act (Subchapter S reforms) S 2892 401 (Kids) Education Savings Account Act of 2014 Bank Qualified Bonds Credit Union Tax Exemption Expiring tax provisions S Corp Reforms for Community Banks Subchapter S Modernization

Client expense: $1,250,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Farm Credit Administration, Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA)

Highway Trust Fund Solvency; HR 4237 exempting water and sewer construction from Private Activity Bond volume cap; Individual and corporate tax reform; Financial Accounting Standards Board issues; Permanent reduction or elimination of the estate and gift taxes; Extension of bonus depreciation and Section 179 expensing; Repeal of health insurance tax; the Energy-Efficient Cool Roof Jobs Act; Implementation of the Water Resources Reform and Development Act, HR 3080 - provisions related to the HarborMaintenance and Inland Waterways Trust Fund and the water infrastructure financing proposals; HR 4 - Jobs for America Act, included - (HR 4438, R &D Credit, HR 4457 - 179 Deduction, HR 4453 - Built-in Gains Tax, HR 4718 - Bonus Depreciation); Creation of a category for Public Buildings for Private Activity Bond eligibility and exemption of that category from volume cap; HR 2084 & S 1957, Partnership to Build America Act; S 1250, Transportation and Regional Infrastructure Project Bonds Act of 2013; HR 1, Tax Reform Act of 2014; S 1716, Bridge Act; HR 3582, The Water Protection and Reinvestment Trust Fund Act of 2013; Increasing fee for inland waterways trust fund; Expiring Provisions Improvement Reform and Efficiency Act, (Expire Act) S. 2260; HR 5771 - Tax Incrase Prevention Act of 2014 "Tax Extenders"; Inland Waterways Trust Fund and Tax Increase

Client expense: $150,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Corps of Engineers), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Secretary of Defense, SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

Last-in, First-out (LIFO) Inventory Valuation Method; General Federal tax policy; HR.763, Repeal annual fees on health insurance providers; Corporate and individual tax reform; Increased expensing limitations under Sec.179; S.743/HR.684, Marketplace Fairness Act; Tax Reform Act of 2014; Internet sales tax issues; HR.4457, America's Small Business Tax Relief Act; HR.4453, Permanently Extend Five-Year Recognition Period for Built-in Gains

Client expense: $228,624 · Firm income: Not reported

Government targets: Army, Dept of (Other), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, State, Dept of (DOS)

H.R. 4718; Tax reform; H.R. 763/S.603: H.R. 3367; H.R. 4457; H.R. 4453

Client expense: $47,000 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Veterans Affairs, Dept of (VA)

H. J. Res. 124 Continuing Appropriations Resolution of 2015 Bill would fund federal agencies at FY2014 levels, continuing projects and activities of the Federal Government through Dec. 11, 2014; would authorize the training and arming of Syrian rebels fighting Islamic State of Iraq and the Levant (ISIL) forces; extends the Internet Tax Freedom Act through Dec. 11, 2014 as well as the Export-Import Bank of the United States until June 2015. NSBA supports.H.R. 4 Jobs for America Act A compilation of 14 bills that would make revisions to federal law to improve the conditions necessary for economic growth and job creation including several business tax extender provisions: Section 179 expensing, bonus depreciation, research and experimentation tax credit, among others. NSBA supports. H.R. 2 American Energy Solutions for Lower Costs and More American Jobs Act A compilation of 13 bills that would remove federal government obstacles to the production of more domestic energy; to ensure transport of that energy reliably to businesses, consumers, and other end users; to lower the cost of energy to consumers; to enable manufacturers and other businesses to access domestically produced energy affordably and reliably in order to create and sustain more secure and well-paying American jobs; and for other purposes. NSBA supports sections of the bill. H.R. 25 Fair Tax Act of 2013 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supports. H.R. 375 Made in America Manufacturing Act of 2013 - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry, among other things. NSBA supports. H.R. 688 Credit Union Small Business Jobs Creation Act of 2013 - Increases the credit union member business lending limit from 12.25 percent to 27.5 percent, among other things. NSBA supports. H.R. 701 Bill amends a provision of the Securities Act of 1933 to direct the Securities and Exchange Commission to add a particular class of securities to those exempted under the Act and to provide a deadline for doing so. NSBA supports. H.R. 763 The Jobs and Premium Protection Act Bill will act to amend the PPACA to repeal provisions imposing an annual fee on health insurance providers. NSBA supports. H.R. 803 Workforce Innovation and Opportunity Act Bill seeks to modernize and improve existing federal workforce development programs and ensure businesses find the skilled employees they need to compete and create jobs in the U.S. NSBA supports. H.R. 1002 Fair Access to Credit Scores Act of 2013 Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. H.R. 1062 SEC Regulatory Accountability Act Bill requires the SEC to undertake an enhanced cost-benefit analysis before adopting any new regulations. NSBA supports. H.R. 1072 Freedom from Government Competition Act - Requires each executive or military department or independent establishment to obtain all goods and services necessary for or beneficial to the accomplishment of its authorized functions by procurement from private sources, with certain exceptions. NSBA supports. H.R. 1120 Preventing Greater Uncertainty in Labor-Management Relations Act Bill would prohibit the National Labor Relations Board from taking any action that requires a quorum of the members of the Board until such time as Board constituting a quorum shall have been confirmed by the Senate. NSBA supports. H.R. 1127 Rebuild American Manufacturing Act of 2013 Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. H.R. 1219 Gulf Fisheries Fairness Act Bill would increase state water boundaries to 120 feet or 9 nautical miles (whichever is greater) and gives states greater control over their reef fisheries to open up more waters for commercial and recreational fishermen. NSBA supports. H.R. 1240 - Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. H.R. 1321 Small Business Paperwork Relief Act Bill would suspend civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest and other relevant conditions. NSBA supports. H.R. 1557 Plain Writing Act for Regulations for 2013 Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. H.R. 1616 - Energy Savings and Industrial Competitiveness Act - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. H.R. 1772 The Legal Workforce Act Bill would make the use of E-Verify mandatory for new hires and impose severe employer penalties. NSBA opposes. H.R. 1773 The Agricultural Guestworker Act Bill would create a simplified and expanded agricultural guest worker program. NSBA supports.H.R. 1909 Export Coordination Act of 2013 Bill would establish stronger congressional oversight and coordination of trade assistance across 20 agencies. NSBA supports. H.R. 1916 TRADE (Transparent Rules Allow Direct Exporting) for Small Businesses and Jobs Act Bill is directed at helping SMEs stay current on changing foreign regulations. It requires Commerce (via MAC) to publish changes in tariff/non-tariff and technical barriers on export.gov or a successor website. NSBA supports. H.R. 1926 State Trade Coordination Act of 2013 Bill would establish the framework to ensure that federal and state trade agencies work in unison to assist their local exporters. NSBA supports. H.R. 2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act Bill would allocate green cards to foreign graduates of U.S. universities with advanced degrees in science, technology, engineering, and math (STEM) fields, increase H-1B visas, repeal the employment-based per-country cap, establish a new entrepreneur visa program and strengthen the investor visa program. NSBA supports. H.R. 2263 Export-Import Bank Termination Act Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. H.R. 2274 Small Business Mergers, Acquisitions, Sales and Brokerage Simplification Act of 2013 Bill would allow merger and acquisition brokers who perform services in connection with the transfer of ownership of smaller privately held companies to register with the SEC by filing an electronic notice. NSBA supports. H.R. 2419 Small Business Credit Card Act of 2013 Bill further protects small-business owners credit cards from unfair and deceptive practices of credit card companies. NSBA supports. H.R. 2429 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. H.R. 2582 PATENT Jobs Act Bill exempts USPTO from Presidential Sequestration Order issued on March 1, 2013. NSBA supports. H.R. 2775 Continuing Appropriations Act of 2014 The final version of the bill makes continuing appropriations through January 15, 2014, thus ending the government shutdown, and increases the debt limit through February 7, 2014. NSBA supports. H.R. 3522 Employee Health Care Protection Act of 2013 Bill would allow health insurance plans that were offered in 2013 to continue being offered through 2018. It treats such coverage as a grandfathered health plan for purposes of an individual meeting the requirement to maintain minimum essential health coverage. NSBA supports. H.R. 3826 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. H.R. 3830 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. H.R. 4093 Greater Opportunities for Small Business Act of 2014 Bill would increase the small business prime contracting goal to 25% and the small business subcontracting goal to 40%. NSBA supports. H.R. 4429 Permanent Active Financing Exception Act of 2014 Bill would amend the Internal Revenue Code to allow the deferral of tax on certain income earned in foreign companies when calculating taxable income. NSBA supports. H.R. 4438 American Research and Competitiveness Act of 2014 Bill amends the Internal Revenue Code of 1986 to simplify and make permanent the research credit. NSBA supports. H.R. 4453 S Corporation Permanent Tax Relief Act of 2014 -- To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations. NSBA supports. H.R. 4454 Permanent S Corporation Charitable Contributions Act of 2014 -- Bill would amend the Internal Revenue Code to make permanent a rule that expired at the end of 2013 that defines how a shareholder in an S corporation adjusts the basis of that S corporation stock to account for that corporations contributions of property to charity. NSBA supports. H.R. 4457 Americas Small Business Tax Relief Act of 2014 The legislation would make permanent section 179 expensing and allow businesses to deduct up to $500,000 annually in expenses incurred buying machinery, equipment, computer software, and similar items. NSBA supports. H.R. 4464 Permanent CFC Look-Through Act of 2014 Bill would amend the Internal Revenue Code to make permanent the look-through rule that applied to the taxable years of foreign corporations beginning after Dec. 31, 2005 and before Jan. 1, 2014. This treatment would be permanently effective for taxable years beginning after Dec. 31, 2013. NSBA supports.H.R. 4718 Bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property placed in service after Dec.31, 2013 and modifies the definition of "qualified property" to include qualified retail improvement property. NSBA supports. H.R. 5034 Stop the EPA Act of 2014 Bill amends title 5 of the U.S. Code to provide for certain special congressional review procedures for the rulemaking of the Environmental Protection Agency (EPA) to require: (1) a retroactive review of all past EPA regulations, (2) any regulation with an economic impact over $50 million must be sent to Congress for approval, (3) regulations that are not approved by Congress to no longer be law, (4) all new proposed regulations with an economic impact over $50 million must be approved by Congress before they take affect and (5) no new proposed regulations until the retroactive review is completed and Congress acts to approve it. NSBA supports. H.R. 5154 Open Government Technology Work to More Businesses Act A bill to direct the Small Business Administration (SBA) to make rules that simplify, streamline, and digitize the registration process small businesses use to be considered for Federal contracts. NSBA supports. H.R. 5184 National Regulatory Budget Act of 2014 Bill would provide for a national regulatory budget process where Congress would establish regulatory cost caps for each federal agency. NSBA supports. H.R. 5599 Small Business Loan Simplification Act -- Bill would clarify that the use of electronic signatures and records in SBA loan and related financing programs is permitted. NSBA supports. S. 63 Made in America Manufacturing Act - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry. NSBA supports. S. 196 Assuring Contracting Equity Act of 2013 Increases govt wide contracting goal for small biz from 23% to 25 percent and requires federal agencies to consult with SBA to determine standards for procurement officers to follow re: past compliance of potential contractors with small business subcontracting goals. NSBA supports. S. 289 Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. S. 310 Startup Act 3.0 - This bill seeks to provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 320 Closing Regulatory Loopholes Act of 2013 Bill would require Congressional review over federal agency guidance documents and major guidance documents prior to implementation. NSBA supports. S. 450 Financial Regulatory Responsibility Act of 2013 Bill requires enhanced cost-benefit analysis and justification for certain regulations proposed by federal banking, securities, commodities, and housing regulators. NSBA supports. S. 471 Fair Access to Credit Scores Act of 2013 - Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. S. 544 Rebuild American Manufacturing Act of 2013 - Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. S. 603 The Jobs and Premium Protection Act The legislation would repeal the annual fee on health insurance providers enacted by the PPACA. NSBA supports. S. 718 Increasing American Jobs Through Greater Exports to Africa Act of 2013 -- Directs the President to establish a comprehensive U.S. strategy for public and private investment, trade, and development in Africa that focuses on: (1) increasing exports of U.S. goods and services to Africa by 200% in real dollar value within 10 years, (2) promoting the alignment of U.S. commercial interests with development priorities in Africa, (3) improving the competitiveness of U.S. businesses in Africa, (4) encouraging a greater understanding among U.S. business and financial communities of the opportunities Africa holds for U.S. exports, and (5) fostering partnership opportunities between U.S. and African small- and medium-sized enterprises. NSBA supports. S. 749 15-Year Depreciation bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. NSBA supports. S. 761 Energy Savings and Industrial Competiveness Act Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 807 Plain Writing Act for Regulations for 2013 - Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports.S. 1102 Export-Import Bank Termination Act -- Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. S.1179 Small Business Export Growth Act of 2013 Bill will further lower barriers to exporting for small businesses by improving federal export assistance programs. NSBA supports. S. 1183 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. S. 1342 Small Business Investment Promotion Act Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced. NSBA supports. S. 1353 Cybersecurity Act of 2013 Bill would implement and codify certain aspects of the Presidents Cybersecurity Executive Order, among other things. NSBA supports. S. 1392 Energy Savings and Industrial Competitiveness Act of 2013 - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 1498 Small Business Tax Fairness Act Legislation that will provide targeted tax relief to small businesses. NSBA supports. S. 1900 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. S. 1905 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. S. 2146 Patent Fee Integrity Act Bill would allow the USPTO to keep all the user fees paid by inventors and businesses. NSBA supports. S. 2153 National Regulatory Fairness Act Bill would provide for a national regulatory budget process where Congress would establish regulatory cost caps for each federal agency. NSBA supports. S. 2260 Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Bill would reinstate and extend certain expired and expiring tax provisions through Dec. 31, 2015; most of the provisions expired on Dec. 31, 2013, and would be retroactively reinstated, but a few are scheduled to expire on Dec. 31, 2014. NSBA supports. S. 2262 Energy Savings and Industrial Competitiveness Act -- Bill would promote and facilitate the development and deployment of new energy efficiency technologies and adoption of more efficient processes. NSBA supports. S. 2693 Womens Small Business Ownership Act of 2014 Legislation to increase business counseling and training services, and improve access to lending and federal contracts for women entrepreneurs. NSBA supports. S. 2709 Export-Import Bank Reauthorization Act of 2014 The five-year reauthorization package would incrementally increase the Banks spending authority to $160 billion from $140 billion over a four-year period, require the Bank to submit reports to Congress detailing its business plan and risk exposure, and ensure the Banks loan loss ratio is less than two percent for any quarter in that fiscal year. The bill would also require a Government Accountability Office (GAO) study to be completed within one year to identify the risk to taxpayers of the Banks Medium-Term Program. NSBA supports.

Client expense: $24,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Commission on Civil Rights, U.S. Trade Representative (USTR), White House Office

HR 4453, the S Corporation Permanent Relief Act of 2014

Client expense: $26,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of H.R. 2642, the Agricultural Act of 2014 USDA RMA interim rule regarding implementation of certain crop insurance provisions in the farm bill H.R. 4800 and S. 2389, Agricultural appropriations for 2015 fiscal year in program funding for USDA APHIS, ARS, FSA and FAS Targeted weight provisions in Section 125 of 2015 fiscal year Transportation, Housing and Urban Development Appropriations Act (H.R. 4745) H.R. 3964, the Sacramento-San Joaquin Valley Emergency Water Delivery Act S. 2198, Emergency Drought Relief Act of 2014 H.R. 3474, the Hire More Heroes Act of 2104, containing extension of expired business tax provisions S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act H.R. 4457, the Americas Small Business Tax Relief Act of 2014 H.R. 4453, the Permanent S Corporation Built-In Gains Recognition Period Act WTO Doha Round multilateral trade negotiations, specifically concerning U.S. negotiating positions with respect to trade in agricultural products and disciplines on domestic support for agriculture Communications with Trade Subcommittee of the House Ways and Means Committee regarding the status of WTO Doha Round negotiations Communications with USDA, USTR and Congress concerning the WTO trade dispute with Brazil Communications with USDA and USTR concerning Chinas policies and WTO obligations H.R. 3830, the Bipartisan Congressional Trade Priorities Act of 2014 Trans-Pacific Partnership negotiations and yarn forward rule of origin for textiles and apparel U.S.-E.U. free trade agreement negotiations Implementation of Title VII of H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 4413, Customer Service Protection and End-User Relief Act H.R. 935, the Reducing Regulatory Burdens Act Issues related to the use and registration of crop protection products in communications with EPA Office of Pesticide Programs EPA draft guidance for pesticide spray drift evaluation in pesticide risk assessments H.R. 5078, the Waters of the United States Regulatory Overreach Protection Act EPAs proposed rule for Clean Water Act to define waters of U.S. for permitting purposes EPAs interpretive rule regarding exemptions from permitting under Section 404 of the Clean Water Act Issues related to the cottonseed industrys petition with EPA for a Renewable Identification Number OSHA proposed rule to revise its Occupational Injury and Illness Recording and Reporting regulations Development of OSHA rule for combustible dust Implementation of the FDA Food Safety Modernization Act (S. 510) Proposed rule on Sanitary Transportation of Human and Animal Food S. 2729, Private Landowner and Protection Act of 2014 H.R. 5447, a proposed amendment to the Federal Insecticide, Fungicide, and Rodenticide Act to increase the availability of pesticides for the management of parasitic pests that adversely impact the health of managed pollinator bees Contacts with EPA regarding pollinator risk assessment for pesticide registrations for cotton Meetings with USDA Agricultural Research Service regarding honey bee health research Issues related to new EPA pesticide label language for certain neonicotinoid products EPA proposed revisions to national ambient air quality standards for particulate matter Comments to EPAs proposed revisions to the Worker Protection Standard Comments to EPAs proposed label language for a newly formulated 2,4-D product Comments to EPAs Environmental Impact Statement for a newly formulated Dicamba product Comments to EPAs notice of proposed tolerance for malathion Contacts with USDA, USTR and Department of State on issues related to international cotton contract defaults Contacts with USDA-FSA regarding the enforcement of cotton shipping standards Comments to USDA-AMS regarding cotton classification fees USDA-FSA approval of specification recommendations for cotton bale packaging materials USDA NASSs Consumption on the Cotton System and Stocks survey Contacts with USDA regarding Cotton Outlooks planned changed in the quality characteristics of the A Index Letter to the Senate Finance Committee in support of the nomination of Darci Vetter for Chief Agricultural Negotiator in the Office of the US Trade Representative

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

Work to ensure comeptetive corporate and individual rates through support for broad based tax reform. Support additional tax reform such as accelerating depreciation schedule for agricultural equipment used by agricultural operations. Support reforms to IRC 2032A in terms of land-use valuation for farmers and ranchers. Ensure Section. 179 accelerated depreciation model stays in place and support cash accounting method for S-corporations.Support legislation that calls for broad base tax reform and provides a more competitive corporate rate. Support legislation that allows for agricultural equipment depreciation over a 5 year period. Support small business expensing - HR 4457 Support refrom to IRC 2032A for purposes of adjusting land-use valuation. Support extension of Ag Chemical Security Tax Credit. Discourage passage of Marketplace Fairness Act (S. 743 / HR 684) Support HR 4453 - Reduced Recognition Period of Built-In Gains Support HR 5213, STARS Act

Client expense: $150,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Surface Transportation Board (STB), Transportation, Dept of (DOT), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR), White House Office

H.R. 4, Jobs for America Act H.R. 30, Small Business Investment Enhancement and Tax Relief 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 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 / S. 2569 , 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. 2546 / S. 1257, Protect American Investments Act of 2013 H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 4438, American Research and Competitiveness Act of 2014 H.R. 4453, S Corporation Permanent Tax Relief Act of 2014 H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, including provisions relating to modifying and making permanent 50% depreciation and the Alternative Minimum Tax (AMT) credit in lieu of 50% depreciation provisions H.R. 4923, Energy and Water Development and Related Agencies Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5016, Financial Services and General Government Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5278 / S. 2704, No Federal Contracts for Corporate Deserters 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. 2260, EXPIRE Act of 2014 S. 2432, Bank on Students Emergency Loan Refinancing Act S. 2786, Corporate Inverters Earnings Stripping Reform Act of 2014 Draft Tax Reform Act of 2014 Various issues relating to the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); implementation of the Housing and Economic Recovery Act of 2008 (P.L. 110-289), including Section 3091 - provisions relating to data collection and return requirements; Chairman Goodlattes principles governing sales tax collection legislation; Senator Levins Management and Control corporate residency proposal; comprehensive tax reform, including House Ways and Means Committee working drafts and Chairman Camps comprehensive draft bill; tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competitiveness of corporate tax rates; legislative proposals on corporate tax inversions; Alternative Minimum Tax (AMT); extension of unemployment insurance; House Judiciary Committee Principles on Internet Sales Tax; tax reform; entitlement reform; tax inversions; sequestration; online sales tax collection proposals

Client expense: $28,350,000 · 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), 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 Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), 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), Internal Revenue Service (IRS), 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), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR), White House Office

S. 2260, Expiring Provisions Improvement Reform and Efficiency Act H.R. 4453, S Corporation Permanent Tax Relief Act of 2014 H.R. 4438, American Research and Competitiveness Act of 2014; H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 4, Jobs for America Act Independent contractor status

Client expense: Not reported · Firm income: $560,256

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)

Tax reform issues HR 4 - Jobs for America Act; Medical Device Tax HR 3086 - Permanent Internet Tax Freedom Act S 2360, S 2704, S 2786, S 2895 - Inversions- reduced tax benefits for inverted firms HR 4679 - Stop Corporate Tax Inversions Act Tax extenders- offsets, duration, active financing exception, CFC look-through rule HR 4453, HR 3474, S 2260 - tax extenders HR 4438 - Research and Experimentation Tax Credit bill HR 4718 - Bonus Depreciation HR 4457 - Section 179 Expensing Limit on individual itemized tax deductions and selected exclusions Federal income tax deduction for state and local government taxes Consumer Parity Act of 2013- Federal income tax exclusion for employer sponsored mass transit commuter benefits Federal income tax exclusion for interest on state and local government public purpose bonds Federal tax reform's impact on state and local government revenues Reduced tax rates on capital gains and dividends Corporate taxes, including rates, loopholes, repatriation, territorial S 1533 - Stop Tax Haven Abuse Act S 743, HR 684, S 2609 - Marketplace Fairness (i.e. state and local taxes on internet and remote sales tax) HR 3086, S 1431, HR 4, S 2735 - State and local taxes on internet access HR 3724, S 1364 - Business Activity Tax Simplification Act HR 1129 - Mobile Workforce State Income Tax Simplification Act HR 2309, S 1235 - Wireless Tax Fairness Act of 2013 S 410 - Financial Transaction Tax HR 5330 - Bringing Urgent Investment to Local Development Act HR 2084, S 1957 - Partnership to Build America Act of 2014 HR 2429, S 1183 - Death Tax Repeal Act HR 694, S 250, S 268, S 307 - Corporate Tax Reform, closing various corporate tax loopholes

Client expense: $550,000 · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

S. 1859, "The Tax Extenders Act of 2013", S Corporation tax relief provision. H.R. 4453, "The S Corporation Permanent Tax Relief Act of 2014", all provisions. S.2260, Expire Act 2014, all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Highway Trust Fund Solvency; HR 4237 exempting water and sewer construction from Private Activity Bond volume cap; Individual and corporate tax reform; Financial Accounting Standards Board issues; Permanent reduction or elimination of the estate and gift taxes; Extension of bonus depreciation and Section 179 expensing; Repeal of health insurance tax; the Energy-Efficient Cool Roof Jobs Act; Implementation of the Water Resources Reform and Development Act, HR 3080 - provisions related to the HarborMaintenance and Inland Waterways Trust Fund and the water infrastructure financing proposals; HR 4 - Jobs for America Act, included - (HR 4438, R &D Credit, HR 4457 - 179 Deduction, HR 4453 - Built-in Gains Tax, HR 4718 - Bonus Depreciation); Creation of a category for Public Buildings for Private Activity Bond eligibility and exemption of that category from volume cap; HR 2084 & S 1957, Partnership to Build America Act; S 1250, Transportation and Regional Infrastructure Project Bonds Act of 2013; HR 1, TBD Tax Reform Bill; S 1716, Bridge Act; HR 3582, The Water Protection and Reinvestment Trust Fund Act of 2013; Increasing fee for inland waterways trust fund; Expiring Provisions Improvement Reform and Efficiency Act, (Expire Act) S. 2260; Preserving America's Transit & Highways Act of 2014 (PATH); HR 5021 - Highway & Transportation Funding Act of 2014; S Amdt 3582 to HR 5021; S Amdt 3583 to HR 5021

Client expense: $180,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Corps of Engineers), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Secretary of Defense, SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

America's Small Business Tax Relief Act - H.R. 4457 S Corporation Permanent Tax Relief Act of 2014 - H.R. 4453 Energy Efficiency Tax Incentives Act - S. 2189 Legislation to Make Permanent Bonus Depreciation - H.R. 4718EXPIRE Act - S. 2260 LEAP Act - S. 2234 Death Tax Repeal Act of 2013 - H.R. 2429/S. 1183 Extension/permanence for 179D deduction for energy efficient commercial buildings General tax reform issues including code simplification; employers' marginal tax rates; Alternative Minimum Tax repeal; extension of tax rates for pass-through entities, S-corporations and LLCs; codification of annual tax extenders

Client expense: $23,266 · Firm income: Not reported

Government targets: Employment & Training Administration, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE

S2260: EXPIRE The Expiring Provision Improvement Reform and Efficiency Act. Issues relation to possible amendments. Issues relation to tax reform: pass through entities, S-CORP, estate tax, and individual rate. Tax Reform Act of 2014: Titles I, II, and III. Discussion with Ways and Means Committee staff regarding provisions relating to tax rate modifications, various deductions, LIFO, and individual tax rate. HR2429; S1183: Death Tax Repeal Act of 2013. Seeking Cosponsors. HR4457: America's Small Business Tax Relief Act of 2013. Seeking Cosponsors. HR4453: Permanent S Corporations Built-In Gains Recognition Period Act of 2014. HR4718: To Amend the Internal Revenue Code of 1986 to Modify and Make Permanent Bonus Depreciation. Marketplace Fairness Act, various proposals relating to internet sales tax. HR1918; S958: Brewers Excise and Economic Relief Act of 2013. HR494; S917: Small Brewer Reinvestment and Expanding Workforce Act. Advocacy efforts in opposition to repeal of LIFO. Advocacy efforts in support of making small business expensing, Sec. 179 permanent.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4 Jobs for America Act HR 4129 Youth Savings Accounts Act of 2014 HR 4453 S Corporation Permanent Tax Relief Act HR 5199 Municipal Bond Market Support Act of 2014S 2260 EXPIRE Act (Expiring Provisions Improvement Reform and Efficiency Act) S 2432 Buffett Tax/Bank on Students Emergency Loan Refinancing Act S 2892 401 (Kids) Education Savings Account Act of 2014 Bank Qualified Bonds Credit Union Tax Exemption Payroll Taxes on S-Corporations and Partnerships S Corp Reforms for Community Banks Subchapter S Modernization Tax on Financial Institutions Tax Reform Act of 2014 (Discussion Draft) Tax Reform Impact on Business/S Corp. Banks Tax Reform/Tax Rates

Client expense: $880,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA)

Last-in, First-out (LIFO) Inventory Valuation Method; General Federal tax policy; HR.763, Repeal annual fees on health insurance providers; Corporate and individual tax reform; Increased expensing limitations under Sec.179; S.743/HR.684, Marketplace Fairness Act; Tax Reform Act of 2014; Internet sales tax issues; HR.4457, America's Small Business Tax Relief Act; HR.4453, Permanently Extend Five-Year Recognition Period for Built-in Gains

Client expense: $149,622 · Firm income: Not reported

Government targets: Consumer Product Safety Commission (CPSC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, State, Dept of (DOS)

Tax Reform Last In, First Out Accounting Management (LIFO) S 2260 EXPIRE Act of 2014 HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation HR 4453 The Permanent S- Corporation Built-in gains Recognition Period Act HR 4457 America's Small Business Tax Relief act of 2014 HR 4719 Fighting Hunger Incentive Act of 2014 HR 684 & S 336 & S 743 Marketplace Fairness Act of 2013

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE

Corporate tax reform and federal budget issues (H.R. 4429, H.R. 4438, H.R. 4453, H.R. 4454, H.R. 4457, H.R. 4464, H.R. 4718, S. 2260).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

America's Small Business Tax Relief Act - H.R. 4457 S Corporation Permanent Tax Relief Act of 2014 - H.R. 4453 Energy Efficiency Tax Incentives Act - S. 2189 Legislation to Make Permanent Bonus Depreciation - H.R. 4718EXPIRE Act - S. 2260 Death Tax Repeal Act of 2013 - H.R. 2429/S. 1183 Extension/permanence for 179D deduction for energy efficient commercial buildings Tax Reform Act of 2014 discussion draft (small business principles for reform); code simplification; employers' marginal tax rates; Alternative Minimum Tax repeal; extension of tax rates for pass-through entities, S-corporations and LLCs; codification of annual tax extenders generally

Client expense: $40,150 · Firm income: Not reported

Government targets: Employment & Training Administration, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Implementation of H.R. 2642, the Agricultural Act of 2014 H.R. 4800 and S. 2389, Agricultural appropriations for 2015 fiscal year in program funding for USDA APHIS, ARS, FSA and FAS Targeted weight provisions in Section 125 of 2015 fiscal year Transportation, Housing and Urban Development Appropriations Act (H.R. 4745) H.R. 3964, the Sacramento-San Joaquin Valley Emergency Water Delivery Act H.R. 3474, the Hire More Heroes Act of 2104, containing extension of expired business tax provisions S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act H.R. 4457, the Americas Small Business Tax Relief Act of 2014 H.R. 4453, the Permanent S Corporation Built-In Gains Recognition Period Act Doha Round multilateral trade negotiations, specifically concerning U.S. negotiating positions with respect to trade in agricultural products and disciplines on domestic support for agriculture Communications with USDA, USTR and Congress concerning the WTO trade dispute with Brazil Communications with USDA concerning Chinas policies and WTO commitments H.R. 3830, the Bipartisan Congressional Trade Priorities Act of 2014 Trans-Pacific Partnership negotiations and yarn forward rule of origin for textiles and apparel U.S.-E.U. free trade agreement negotiations H.R. 3080, the Water Resources Reform and Development Act Implementation of Title VII of H.R. 4173, Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 4413, Customer Service Protection and End-User Relief Act Issues related to the use and registration of crop protection products in communications with EPA Office of Pesticide Programs EPA draft guidance for pesticide spray drift evaluation in pesticide risk assessments Proposed rule for Clean Water Act to define waters of U.S. for permitting purposes EPAs interpretive rule regarding exemptions from permitting under Section 404 of the Clean Water Act Issues related to the cottonseed industrys petition with EPA for a Renewable Identification Number OSHA proposed rule to revise its Occupational Injury and Illness Recording and Reporting regulations Development of OSHA rule for combustible dust Implementation of the FDA Food Safety Modernization Act (S. 510) Proposed rule on Sanitary Transportation of Human and Animal Food Participation in and comments following the White Houses pollinator stakeholder meeting Contacts with EPA regarding pollinator risk assessment for pesticide registrations for cotton Meetings with USDA Agricultural Research Service regarding honey bee health research Issues related to new EPA pesticide label language for certain neonicotinoid products EPA proposed revisions to national ambient air quality standards for particulate matter Contacts with USDA, USTR and Department of State on issues related to international cotton contract defaults Contacts with USDA Commodity Credit Corporation regarding the enforcement of cotton shipping standards Comments to USDA-AMS regarding cotton classification fees USDA-FSA approval of specification recommendations for cotton bale packaging materials

Client expense: $160,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

H.R. 4453, S Corporation Permanent Tax Relief Act of 2014; S. 2260, Expiring Provisions Improvement Reform and Efficiency Act; H.R. 4457, Americas Small Business Tax Relief Act of 2014; H.R. 4438, American Research and Competitiveness Act of 2014; H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 1183 / H.R. 2429, Death Tax Repeal Act of 2013;Taxes on wages and income included in the Patient Protection and Affordable Care Act; Depreciation of capital investments; Section 530 of the Revenue Act of 1978 relating to Independent Contractor status; Estate tax; Comprehensive tax reform; Alternative Minimum Tax; Small business taxes in S. 2432, Bank on Students Emergency Loan Refinancing Act; Completed Contract Method; Look-back accounting requirements; tax extenders

Client expense: $560,256 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of

Tax extender legislation - HR 4453, S Corporation Permanent Tax Relief Act of 2014; HR 4457, America's Small Business Tax Relief Act of 2014; HR 4438, American Research and Competitiveness Act of 2014; S 2260, EXPIRE Act of 2014; proposed legislation re this issue.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax extenders legislation - HR 4453, S Corporation Permanent Tax Relief Act of 2014; HR 4438, American Research and Competitiveness Act of 2014; S 2260, EXPIRE Act of 2014; proposed legislation re this issue.

Client expense: Not reported · Firm income: $75,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 694, S 250, S 268, S 307 -Corporate tax reform, including tax rates, loopholes, profit repatriation, tax holiday, territorial system HR 4438, HR 4457, HR 4453, HR 3474, S 2260 -Tax extenders -offsets, active financing exception, CFC look-through rule HR 4438 -Research and Experimentation Tax Credit bill HR 4718 -Bonus DepreciationFederal income tax deduction for state and local government taxes; including state and local sales tax HR 2288 -Federal income tax exclusion for employer-sponsored mass transit commuter benefits; Commuter Parity Act of 2013 Limits on itemized deductions and selected exclusions Federal income tax exclusion for interest on state and local government public purpose bonds Federal tax reform impact on state and local government revenues Reduced tax rates on capital gains and dividends S 1533 -Stop Tax Haven Abuse Act S 743, HR 684 -Marketplace Fairness Act of 2013 S 743 -Internet Sales Tax HR 1129 -Mobile Workforce State Income Tax Simplification Act HR 3086, S 1431 -Permanent Internet Tax Freedom Act HR 3724, S 1364 -Digital Goods and Services Tax Fairness Act of 2013 HR 2992 -Business Activity Tax Simplification Act Financial Transaction Tax Tax Reform issues HR 2084, S 1957 -Partnership to Build America Act of 2014 HR 2429, S 1183 -Death Tax Repeal Act

Client expense: $660,000 · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE, U.S. Trade Representative (USTR), White House Office

H.R. 30, Small Business Investment Enhancement and Tax Relief Act 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 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. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 4429, Permanent Active Financing Exception Act of 2014 H.R. 4438, American Research and Competitiveness Act of 2014 H.R. 4453, S Corporation Permanent Tax Relief Act of 2014 H.R. 4454, Permanent S Corporation Charitable Contributions Act of 2014 H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4464, Permanent CFC Look-Through 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. 2260, EXPIRE Act of 2014 S. 2432, Bank on Students Emergency Loan Refinancing Act Draft Tax Reform Act of 2014 Various issues relating to the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); tax extenders including 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); House Judiciary Committee Principles on Internet Sales Tax; tax reform; entitlement reform; sequestration; internet sales tax

Client expense: $21,610,000 · 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), 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 Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), 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), Office of the Comptroller of the Currency (OCC), 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. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office

H.R. 763/S. 603; H.R. 3367; H.R. 4457; H.R. 4453; H.R. 4718

Client expense: $47,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE, Veterans Affairs, Dept of (VA)

-S. 1859, "The Tax Extenders Act of 2013", S Corporation tax relief provision. - H.R. 4453, "The S Corporation Permanent Tax Relief Act of 2014", all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

(1) Oppose permanent extension of business tax loopholes. (HR 4438, Research and Competitiveness Act, HR 4457, Small Business Tax Relief Act, HR 4453, S Corp. Permanent Tax Relief Act, HR 4718, Permanent Bonus Depreciation Act) (2) Stop tax breaks for corporations that move profits and jobs offshore; pay for other extenders (Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (no Bill #))

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support comprehensive tax reform Support extension of the Section 179D tax deduction Support-H.R. 2429/S. 1183 the Death Tax Repeal Act Support-HR 4453, the S Corporation Permanent Relief Act Support-H.R. 4457, the Americas Small Business Tax Relief Act Support-H.R. 4718, to modify and make permanent bonus depreciation Support-H.R. 4740, the Roofing Efficiency Jobs Act Support-H.R. 5002, the Home Energy Savings Act Support-S. 2260, the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Support-S. 2388, the Energy-Efficient Cool Roof Jobs Act Oppose-S. 2432, the Bank on Students Emergency Loan Refinancing Act

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE

H.R. 3 Northern Route Approval Act of 2013 Bill to expedite approval of the Keystone XL pipeline. NSBA is monitoring. H.R. 25 Fair Tax Act of 2013 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supports.H.R. 30 Small Business Investment enhancement and Tax Relief Act - Establishes an early-stage investment program to provide equity financing to support early-stage businesses and provide a small business investment tax credit of 20%. NSBA is monitoring. H.R. 168 Business Freedom of Commerce Act Bill would allow a small business operating in the United States to elect to be exempt from any federal rule or regulation issued on or after Jan. 20, 2009, among other things. NSBA is monitoring. H.R. 309 Regulatory Sunset and Review Act Bill requires federal agencies (either by someone who has been adversely affected or via a Congressional committee) to review their covered rules and modify, consolidate, or terminate such rules on a periodic basis. NSBA is monitoring. H.R. 367 Regulations from the Executive in Need of Scrutiny Act of 2013 Bill would require Congressional approval for major regulations. NSBA is monitoring. H.R. 375 Made in America Manufacturing Act of 2013 - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry, among other things. NSBA supports. H.R. 400 Clean Energy Technology Manufacturing and Assistance Act Bill establishes a Clean Energy Technology Manufacturing and Export Assistance Fund to ensure that U.S. clean energy technology firms have the information and assistance they need to be competitive and to create clean energy technology sector jobs, among other things. NSBA is monitoring. H.R. 407 Clean Vehicles Incentive Act of 2013 Bill allows certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel. NSBA is monitoring. H.R. 596 Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. H.R. 624 Cyber Intelligence and Sharing Protection Act of 2013 Bill seeks to help foster voluntary cyber threat information sharing between the private sector and the federal government, while at the same time hope to ensure certain privacy and civil liberties protections. NSBA is monitoring. H.R. 684 Marketplace Fairness Act of 2013 Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. H.R. 688 Credit Union Small Business Jobs Creation Act of 2013 - Increases the credit union member business lending limit from 12.25 percent to 27.5 percent, among other things. NSBA supports. H.R. 701 Bill amends a provision of the Securities Act of 1933 to direct the Securities and Exchange Commission to add a particular class of securities to those exempted under the Act and to provide a deadline for doing so. NSBA supports. H.R. 756 - Cybersecurity Enhancement Act of 2013 Bill seeks to improve information sharing between the private sector and the federal government and continue much-needed cybersecurity research and development programs. NSBA is monitoring. H.R. 763 The Jobs and Premium Protection Act Bill will act to amend the PPACA to repeal provisions imposing an annual fee on health insurance providers. NSBA supports. H.R. 776 Security in Bonding Act of 2013 Bill would provide easier access to surety bonds for small construction firms to improve participation in the federal marketplace. NSBA is monitoring. H.R. 803 Workforce Innovation and Opportunity Act Bill seeks to modernize and improve existing federal workforce development programs and ensure businesses find the skilled employees they need to compete and create jobs in the U.S. NSBA supports. H.R. 967 Advancing Americas Networking and Information Technology Research and Development Act of 2013 Bill seeks to foster information sharing between the private sector and the federal government and develop a strategic plan for information sharing and cybersecurity research and development within various relevant federal agencies. NSBA is monitoring. H.R. 1002 Fair Access to Credit Scores Act of 2013 Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. H.R. 1062 SEC Regulatory Accountability Act Bill requires the SEC to undertake an enhanced cost-benefit analysis before adopting any new regulations. NSBA supports.H.R. 1072 Freedom from Government Competition Act - Requires each executive or military department or independent establishment to obtain all goods and services necessary for or beneficial to the accomplishment of its authorized functions by procurement from private sources, with certain exceptions. NSBA supports. H.R. 1127 Rebuild American Manufacturing Act of 2013 Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. H.R. 1138 Small Business Clean Energy Financing Act of 2013 Bill would establish a new loan guarantee program within the U.S. Small Business Administration for clean technology companies. NSBA is monitoring. H.R. 1219 Gulf Fisheries Fairness Act Bill would increase state water boundaries to 120 feet or 9 nautical miles (whichever is greater) and gives states greater control over their reef fisheries to open up more waters for commercial and recreational fishermen. NSBA supports. H.R. 1240 - Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. H.R. 1321 Small Business Paperwork Relief Act Bill would suspend civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest and other relevant conditions. NSBA supports. H.R. 1332 American Jobs Matter Act of 2013 Bill to allow contracting officers to consider information regarding domestic employment before awarded a federal contract. NSBA is monitoring. H.R. 1557 Plain Writing Act for Regulations for 2013 Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. H.R. 1616 - Energy Savings and Industrial Competitiveness Act - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. H.R. 1772 The Legal Workforce Act Bill would make the use of E-Verify mandatory for new hires and impose severe employer penalties. NSBA opposes. H.R. 1773 The Agricultural Guestworker Act Bill would create a simplified and expanded agricultural guest worker program. NSBA supports. H.R. 1909 Export Coordination Act of 2013 Bill would establish stronger congressional oversight and coordination of trade assistance across 20 agencies. NSBA supports. H.R. 1916 TRADE (Transparent Rules Allow Direct Exporting) for Small Businesses and Jobs Act Bill is directed at helping SMEs stay current on changing foreign regulations. It requires Commerce (via MAC) to publish changes in tariff/non-tariff and technical barriers on export.gov or a successor website. NSBA supports. H.R. 1926 State Trade Coordination Act of 2013 Bill would establish the framework to ensure that federal and state trade agencies work in unison to assist their local exporters. NSBA supports. H.R. 2122 Regulatory Accountability Act of 2013 Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. H.R. 2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act Bill would allocate green cards to foreign graduates of U.S. universities with advanced degrees in science, technology, engineering, and math (STEM) fields, increase H-1B visas, repeal the employment-based per-country cap, establish a new entrepreneur visa program and strengthen the investor visa program. NSBA supports. H.R. 2232 Make Every Small Business Count Act of 2013 Bill would allow prime contractors covered by a subcontracting plan under a single contract with a federal agency to receive credit against such a plan for using small business subcontractors and any level of subcontracting. NSBA is monitoring. H.R. 2263 Export-Import Bank Termination Act Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. H.R. 2274 Small Business Mergers, Acquisitions, Sales and Brokerage Simplification Act of 2013 Bill would allow merger and acquisition brokers who perform services in connection with the transfer of ownership of smaller privately held companies to register with the SEC by filing an electronic notice. NSBA supports. H.R. 2419 Small Business Credit Card Act of 2013 Bill further protects small-business owners credit cards from unfair and deceptive practices of credit card companies. NSBA supports. H.R. 2429 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports.H.R. 2452 Womens Procurement Program Equalization Act of 2013 Bill would standardize sole source contracts for women-owed small business helping to place them on equal footing as other similarly situated small businesses with respect to the SBAs procurement programs. NSBA is monitoring. H.R. 2542 Regulatory Flexibility Improvements Act of 2013 Bill amends the Regulatory Flexibility Act to ensure complete analysis of potential impacts on small entities of federal rules. NSBA is monitoring. H.R. 2582 PATENT Jobs Act Bill exempts USPTO from Presidential Sequestration Order issued on March 1, 2013. NSBA supports. H.R. 2593 Cost-Benefit and Regulatory Transparency Enhancement Act of 2013 Bill requires reports on the results of and methods used to calculate any cost-benefit or regulatory impact analysis. NSBA is monitoring. H.R. 2751 Commonsense Construction Contracting Act of 2013 Bill would prohibit reverse auction methods from being used in the case of any contract for the procurement of design and construction services if the contract is suitable for award to a small business, or if the award is made under other relevant SBA provisions. NSBA is monitoring. H.R. 2882 Improving Opportunities for Service-Disabled Veteran-Owned Small Businesses Act of 2013 Bill amends the Small Business Act to allow, under certain conditions, the surviving spouse of a service-disabled veteran to be treated as if the surviving spouse were that veteran for the purpose of maintaining the business's status, among other provisions. NSBA is monitoring. H.R. 3169 IRS Rulemaking Fairness Act of 2013 Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue Service (IRS). NSBA is monitoring. H.R. 3826 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. H.R. 3830 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. H.R. 4093 Greater Opportunities for Small Business Act of 2014 Bill would increase the small business prime contracting goal to 25% and the small business subcontracting goal to 40%. NSBA supports. H.R. 4094 Contracting Data and Bundling Accountability Act of 2014 Bill would improve the gathering and transparency of contract bundling data to enhance accountability and small business contracting opportunities. NSBA is monitoring. H.R. 4121 Small Business Development Centers Improvements Act of 2014 Bill would provide improvements to Small Business Development Centers by, among other things, repealing certain provisions prohibiting grant awards for marketing and advertising services, improves data collection efforts, and allowing SBDCs to collect fees and other income from partnerships and co-sponsorships. NSBA is monitoring. H.R. 4429 Permanent Active Financing Exception Act of 2014 Bill would amend the Internal Revenue Code to allow the deferral of tax on certain income earned in foreign companies when calculating taxable income. NSBA supports. H.R. 4438 American Research and Competitiveness Act of 2014 Bill amends the Internal Revenue Code of 1986 to simplify and make permanent the research credit. NSBA supports. H.R. 4453 S Corporation Permanent Tax Relief Act of 2014 -- To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations. NSBA supports. H.R. 4454 Permanent S Corporation Charitable Contributions Act of 2014 -- Bill would amend the Internal Revenue Code to make permanent a rule that expired at the end of 2013 that defines how a shareholder in an S corporation adjusts the basis of that S corporation stock to account for that corporations contributions of property to charity. NSBA supports. H.R. 4457 - America's Small Business Tax Relief Act of 2014 - The legislation would make permanent section 179 expensing and allow businesses to deduct up to $500,000 annually in expenses incurred buying machinery, equipment, computer software, and similar items. NSBA supports. H.R. 4464 - Permanent CFC Look-Through Act of 2014 - Bill would amend the Internal Revenue Code to make permanent the "look-through rule" that applied to the taxable years of foreign corporations beginning after Dec. 31, 2005 and before Jan. 1, 2014. This treatment would be permanently effective for taxable years beginning after Dec. 31, 2013. NSBA supports. H.R. 4718 - Bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property placed in service after Dec.31, 2013 and modifies the definition of "qualified property" to include qualified retail improvement property. NSBA supports. S. 15 Regulations from the Executive in Need of Scrutiny (REINS) Act of 2013 - Bill would require Congressional approval for major regulations. NSBA is monitoring. S. 17 Energy Production and Project Delivery Act Bill would promote an all-of-the-above energy policy by opening up more areas to leasing, expediting energy projects, and preventing regulation of CO2 under the CAA. NSBA is monitoring.S. 21 Cybersecurity and American Cyber Competitiveness Act of 2013 Sense of Congress bill to highlight the need for improved coordination and collaboration between the private sector and the federal government regarding cyber threat and cyber-attack information, and the need to incorporate certain privacy and civil liberties protections in any future cybersecurity-related legislation. NSBA is monitoring. S. 63 Made in America Manufacturing Act - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry. NSBA supports. S. 169 I-Squared Act Bill increase H-1B visa cap and establishes an economic demand model to determine future increases or decreases in cap, eliminates per country numerical limitation for employment-based visas, exempts certain categories of persons from employment-based green card cap (i.e. students w/ advanced degree in STEM field), increases fees on H-1B applications which will be used towards STEM education and training. NSBA is monitoring. S. 189 Startup Visa Act Creates a new visa category for immigrant entrepreneurs. NSBA is monitoring. S. 192 Expedited LNG for America Allies Act of 2013 Bill would expedite the approval process for LNG exports to allies of America. NSBA is monitoring. S. 196 Assuring Contracting Equity Act of 2013 Increases govt wide contracting goal for small biz from 23% to 25 percent and requires federal agencies to consult with SBA to determine standards for procurement officers to follow re: past compliance of potential contractors with small business subcontracting goals. NSBA supports. S. 279 - Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. S. 289 Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. S. 310 Startup Act 3.0 - This bill seeks to provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 320 Closing Regulatory Loopholes Act of 2013 Bill would require Congressional review over federal agency guidance documents and major guidance documents prior to implementation. NSBA supports. S. 418 Do-Not-Track Online Act of 2013 Bill would require the promulgating of regulations to address the collection and use of personal information obtained via the tracking of online activity. NSBA is monitoring. S. 450 Financial Regulatory Responsibility Act of 2013 Bill requires enhanced cost-benefit analysis and justification for certain regulations proposed by federal banking, securities, commodities, and housing regulators. NSBA supports. S. 471 Fair Access to Credit Scores Act of 2013 - Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. S. 537 Communicating Lending Activity Reports from the Small Business Administration Act (CLEAR SBA) Act - require the SBA Administrator make publically available on the SBA website certain information regarding lenders making covered loans to small firms. NSBA is monitoring. S. 544 Rebuild American Manufacturing Act of 2013 - Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. S. 603 The Jobs and Premium Protection Act The legislation would repeal the annual fee on health insurance providers enacted by the PPACA. NSBA supports. S. 718 Increasing American Jobs Through Greater Exports to Africa Act of 2013 -- Directs the President to establish a comprehensive U.S. strategy for public and private investment, trade, and development in Africa that focuses on: (1) increasing exports of U.S. goods and services to Africa by 200% in real dollar value within 10 years, (2) promoting the alignment of U.S. commercial interests with development priorities in Africa, (3) improving the competitiveness of U.S. businesses in Africa, (4) encouraging a greater understanding among U.S. business and financial communities of the opportunities Africa holds for U.S. exports, and (5) fostering partnership opportunities between U.S. and African SMEs. NSBA supports. S. 743 Marketplace Fairness Act Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. S. 749 15-Year Depreciation bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. NSBA supports.S. 786 Restoring Honesty for our Economy Act Bill to require agencies to quantify costs associated with proposed economically significant regulations. NSBA is monitoring. S. 787 Restoring Integrity to our Government Act Bill to require agencies to set forth reasons for determining that a proposed regulatory action is significant. NSBA is monitoring. S. 807 Plain Writing Act for Regulations for 2013 - Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. S. 884 Deter Cyber Theft Act Bill requires the Director of National Intelligence to develop a watch list and a priority watch list of foreign countries that engage in economic or industrial espionage in cyberspace regarding U.S. trade secrets or other proprietary information. NSBA is monitoring. S. 1009 Chemical Safety Improvement Act Bill to reauthorize and modernize the Toxic Substances Control Act. NSBA is monitoring. S. 1029 Regulatory Accountability Act of 2013 - Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. S. 1102 Export-Import Bank Termination Act -- Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. S.1179 Small Business Export Growth Act of 2013 Bill will further lower barriers to exporting for small businesses by improving federal export assistance programs. NSBA supports. S. 1183 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. S. 1342 Small Business Investment Promotion Act Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced. NSBA supports. S. 1353 Cybersecurity Act of 2013 Bill would implement and codify certain aspects of the Presidents Cybersecurity Executive Order, among other things. NSBA supports. S. 1392 Energy Savings and Industrial Competitiveness Act of 2013 - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 1498 Small Business Tax Fairness Act legislation that will provide targeted tax relief to small businesses. NSBA supports. S. 1720 Patent Transparency and Improvements Act of 2013 Bill seeks to address the purported increase in patent litigation by introducing certain reforms to deter bad actors from brining patent infringement actions or sending demand letters. NSBA is monitoring. S. 1900 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. S. 1905 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. S. 2049 Transparency in Assertion of Patents Act Bill would seek to address and curb the practice of sending bad faith demand letters. NSBA is monitoring. S. 2146 Patent Fee Integrity Act Bill would allow the USPTO to keep all the user fees paid by inventors and businesses. NSBA supports. S. 2223 Minimum Wage Fairness Act Bill would increase the federal minimum wage from its current $7.25 per hour to $10.10 per hour over two years, and index the rate to inflation. The measure also includes language to extend increased Section 179 expensing, up to $500,000 for eligible purchases including computer software and qualified real estate, through 2016. NSBA is monitoring. S. 2260 Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Bill would reinstate and extend certain expired and expiring tax provisions through Dec. 31, 2015; most of the provisions expired on Dec. 31, 2013, and would be retroactively reinstated, but a few are scheduled to expire on Dec. 31, 2014. NSBA supports. S. 2262 Energy Savings and Industrial Competitiveness Act -- Bill would promote and facilitate the development and deployment of new energy efficiency technologies and adoption of more efficient processes. NSBA supports. S. 2486 Restoring Overtime Pay for Working Americans Act Bill amends the Fair Labor Standards Act of 1938 to establish salary thresh-olds for and limitations on executive, administrative, and professional employees and address highly compensated employees, for purposes of the requirements for exemption from the Federal minimum wage and maximum hour provisions. NSBA is monitoring.

Client expense: $36,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Commission on Civil Rights, U.S. Trade Representative (USTR), White House Office

Access to court challenges for exempt status seekers; H. Con. Res. 96 Establishing the budget for the United States Government for fiscal year 2015 and setting forth appropriate budgetary levels for fiscal years 2016 through 2024; H.R. 1874 Pro-Growth Budgeting Act; H.R. 2309 the Wireless Tax Fairness Act; H.R. 2429 Death Tax Repeal Act of 2013; H.R. 2543 End Discriminatory State Taxes for Automobile Renters Act; H.R. 2992 Business Activity Tax Simplification Act ; H.R. 3086 Permanent Internet Tax Freedom Ac; H.R. 4429 To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.; H.R. 4438 To amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit.; H.R. 4453 To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.; H.R. 4454 To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.; H.R. 4457 America's Small Business Tax Relief Act of 2014; H.R. 4464 To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.; H.R. 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.; H.R. 4777 Health Savings Act of 2014; H.R. 684 Marketplace Fairness Act; S. 1235 the Wireless Tax Fairness Act; S. 1364 The Digital Goods and Services Tax Fairness Act; S. 1431 Internet Tax Freedom Forever Act ; S. 2260 EXPIRE Act of 2014; S. 2432 Bank on Students Emergency Loan Refinancing Act; S. 2488 Working Parents Home Office Act; S. 743 Marketplace Fairness Act

Client expense: $180,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC)

S2260: EXPIRE The Expiring Provisions Improvement Reform and Efficiency Act. Issues relating to possible amendments. Issues relating to tax reform: LIFO, pass through entities, S-CORP, estate tax, and individual rate. Tax Reform Act of 2014: Titles I, II, and III. Discussion with Ways and Means Committee staff regarding provisions relating to tax rate modifications, various deductions, LIFO, and individual tax rate. HR2429; S1183: Death Tax Repeal Act of 2013. Seeking Cosponsors. HR4457: America's Small Business Tax Relief Act of 2014. Discussions with various tax staff. HR4453: Permanent S Corporations Built-In Gains Recognition Period Act of 2014. HR4718: To Amend the Internal Revenue Code of 1986 to Modify and Make Permanent Bonus Depreciation. Marketplace Fairness Act, various proposals relating to internet sales tax. HR1918; S958: Brewers Excise and Economic Relief Act of 2013. HR494; S917: Small Brewer Reinvestment and Expanding Workforce Act.

Client expense: $590,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4453 S Corporation Permanent Tax Relief Act S 2260 EXPIRE Act (Expiring Provisions Improvement Reform and Efficiency Act) S 2432 Buffett Tax/Bank on Students Emergency Loan Refinancing Act Bank Qualified BondsCredit Union Tax Exemption Payroll Taxes on S-Corporations and Partnerships S Corp Reforms for Community Banks Subchapter S Modernization Tax on Financial Institutions Tax Reform Act of 2014 (Discussion Draft) Tax Reform Impact on Business/S Corp. Banks Tax Reform/Tax Rates

Client expense: $1,460,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Farm Credit Administration, Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA)

Tax extenders legislation - HR 4453, S Corporation Permanent Tax Relief Act of 2014; HR 4457, America's Small Business Tax Relief Act of 2014; HR 4438, American Research and Competitiveness Act of 2014; S 2260, EXPIRE Act of 2014; proposed legislation re this issue.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax extenders - HR 4453, S Corporation Permanent Tax Relief Act of 2014; HR 4457, America's Small Business Tax Relief Act of 2014; HR 4438, American Research and Competitiveness Act of 2014; S 2260, EXPIRE Act of 2014; proposed legislation re these issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Comprehensive corporate tax reform, including international tax provisions and tax extenders - HR 4453, S Corporation Permanent Tax Relief Act of 2014; HR 4457, America's Small Business Tax Relief Act of 2014; HR 4438, American Research and Competitiveness Act of 2014; S 2260, EXPIRE Act of 2014; proposed legislation re these issues.Corporate inversion - HR 4679, Stop Corporate Inversions Act of 2014; S 2360, Stop Corporate Inversions Act of 2014.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

Comprehensive tax reform, including international taxes, tax extenders, and research and development tax credit, deferral, excess returns/base erosion, territorial systems, patent/innovation box, minimum tax, taxation of intangible income, and base erosion and profit sharing (BEPS) - HR 4453, S Corporation Permanent Tax Relief Act of 2014; HR 4457, America's Small Business Tax Relief Act of 2014; HR 4438, American Research and Competitiveness Act of 2014;S 2260, EXPIRE Act of 2014; proposed legislation re these issues. Proposed merger with AstraZeneca - Hr 4679, Stop Corporate Inversions Act of 2014; S 2360, Stop Corporate Inversions Act of 2014; Congressional oversight.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Last-in, First-out (LIFO) Inventory Valuation Method; General Federal tax policy; HR.763, Repeal annual fees on health insurance providers; Corporate and individual tax reform; Increased expensing limitations under Sec.179; S.743/HR.684, Marketplace Fairness Act; Tax Reform Act of 2014; Internet Sales Tax issues; S.2432, Bank on Students Emergency Loan Refi Act; HR.4457, America's Small Business Tax Relief Act; HR.4453, Permanently Extend 5-year Recognition Period for Built-in Gains

Client expense: $156,904 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Product Safety Commission (CPSC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE

Work to ensure comeptetive corporate and individual rates through support for broad based tax reform. Support additional tax reform such as accelerating depreciation schedule for agricultural equipment used by agricultural operations. Support reforms to IRC 2032A in terms of land-use valuation for farmers and ranchers. Ensure Section. 179 accelerated depreciation model stays in place and support cash accounting method for S-corporations.Support legislation that calls for broad base tax reform and provides a more competitive corporate rate. Support legislation that allows for agricultural equipment depreciation over a 5 year period. Support small business expensing - HR 4457 Support refrom to IRC 2032A for purposes of adjusting land-use valuation. Support extension of Ag Chemical Security Tax Credit. Discourage passage of Marketplace Fairness Act (S. 743 / HR 684) Support HR 4453 - Reduced Recognition Period of Built-In Gains

Client expense: $150,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commodity Futures Trading Commission (CFTC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Surface Transportation Board (STB), Transportation, Dept of (DOT), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR), White House Office