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Legislative Progress
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vs 5,821 other HR bills in the 113th — cohort avg 49d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
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Filing registrants (2)
2014 · second_quarter · Taxation/Internal Revenue Code
Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (7) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. Finally, we favor: (1) loosening FIRPTA rules to incent foreign investment in U.S. real estate and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). House Ways and Means and Committee Chairman's Discussion Draft on Tax Reform: Tax Reform Act of 2014. Section 1001: Simplification of individual income tax rates. Section 1002: Deduction for adjusted net capital gain. Section 1405: Repeal of deduction for taxes not paid or accrued in a trade or business. Section 1502: Determination of net earnings from self employment. Section 3104: Reform of accelerated cost recovery system. Section 3113: Repeal of deduction for energy efficient commercial buildings. Section 3133: Repeal of like-kind exchanges. Section 3139: Depreciation recapture on gain from disposition of certain depreciable realty. Section 3204: Low-income housing tax credit. Section 3217: Repeal of new energy efficient home credit. Section 3431: Termination of private activity bonds. Section 3621: Ordinary income treatment in the case of partnership interest held in connection with performance of services. Senate Committee on Finance Chairman's Staff Discussion Draft on Provisions to Reform International Business Taxation. Section 93: Modification to Tax on Foreign Investments in United States Real Property Interests. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions. Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12: Rules Related to Treatment of Gains from Depreciable Property. Section 15: Repeal of Like-Kind Exchanges. Expiring Tax Provisions S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. S. Amdt. 3060 to H.R. 3474, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. H.R. 4457, America's Small Business Tax Relief Act of 2014. Section 2: Expensing certain depreciable assets for small business. H.R.4718, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions. Carried Interest S. 268, Cut Unjustified Tax Loopholes Act, Title VI, Ending the Carried Interest Loophole (Section 601: Short Title. Section 602: Partnership Interests Transferred in Connection with Performance of Services. Section 603: Special rules for Partners Providing Investment Management Services to Partnerships Low-Income Housing Tax Credit & Renter Tax Credit H.R. 4479, to amend the Internal Revenue Code of 1986 to provide a renter's tax credit, all provisions. H.R. 4717, to make permanent and expand the minimum rate for the LIHTC, all provisions. S. 1442, Improving the Low Income Housing Tax Credit Rate Act, to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a minimum 4 percent credit rate for existing buildings, all provisions. We also (1) support making the LIHTC more flexible by allowing developments to qualify if 40 percent of units go to families with incomes that average no more than 60 percent of area median income; and (2) considered proposals to expand the credit, such ones to increase the program by 50% or convert private activity bonds into Low-Income Housing Tax Credits. Energy Tax Incentives S. 2189, the Energy Efficiency Tax Incentives Act. Section 101: Extension and modification of deduction for energy-efficient commercial buildings. Section 102. Deduction for retrofits of existing commercial and multifamily buildings. FIRPTA H.R. 2870, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. S. 1181, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. Draft legislation before the Senate Finance Committee: Preserving America's Transit and Highways Act of 2014, provisions regarding mortgage reporting and FIRPTA Treasury Regulations REG-119305-11: This document contains proposed regulations under section 707 of the Internal Revenue Code (Code) relating to disguised sales of property to, or by a partnership and under section 752 relating to the treatment of partnership liabilities.
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $860,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Social Security Administration (SSA), Treasury, Dept of, U.S. Postal Service (USPS)
2014 · second_quarter · Taxation/Internal Revenue Code
Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit and tax-exempt private activity housing bonds;(4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (7) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. Finally, we favor: (1) loosening FIRPTA rules to incent foreign investment in U.S. real estate and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). House Ways and Means and Committee Chairman's Discussion Draft on Tax Reform: Tax Reform Act of 2014. Section 1001: Simplification of individual income tax rates. Section 1002: Deduction for adjusted net capital gain. Section 1405: Repeal of deduction for taxes not paid or accrued in a trade or business. Section 1502: Determination of net earnings from self employment. Section 3104: Reform of accelerated cost recovery system. Section 3113: Repeal of deduction for energy efficient commercial buildings. Section 3133: Repeal of like-kind exchanges. Section 3139: Depreciation recapture on gain from disposition of certain depreciable realty. Section 3204: Low-income housing tax credit. Section 3217: Repeal of new energy efficient home credit. Section 3431: Termination of private activity bonds. Section 3621: Ordinary income treatment in the case of partnership interest held in connection with performance of services. Senate Committee on Finance Chairman's Staff Discussion Draft on Provisions to Reform International Business Taxation. Section 93: Modification to Tax on Foreign Investments in United States Real Property Interests. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions. Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12: Rules Related to Treatment of Gains from Depreciable Property. Section 15: Repeal of Like-Kind Exchanges. Expiring Tax Provisions S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. S. Amdt. 3060 to H.R. 3474, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. H.R. 4457, America's Small Business Tax Relief Act of 2014. Section 2: Expensing certain depreciable assets for small business. H.R.4718, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions.Carried Interest S. 268, Cut Unjustified Tax Loopholes Act, Title VI, Ending the Carried Interest Loophole (Section 601: Short Title. Section 602: Partnership Interests Transferred in Connection with Performance of Services. Section 603: Special rules for Partners Providing Investment Management Services to Partnerships Low-Income Housing Tax Credit & Renter Tax Credit H.R. 4479, to amend the Internal Revenue Code of 1986 to provide a renter's tax credit, all provisions. H.R. 4717, to make permanent and expand the minimum rate for the LIHTC, all provisions. S. 1442, Improving the Low Income Housing Tax Credit Rate Act, to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a minimum 4 percent credit rate for existing buildings, all provisions. We also (1) support making the LIHTC more flexible by allowing developments to qualify if 40 percent of units go to families with incomes that average no more than 60 percent of area median income; and (2) considered proposals to expand the credit, such ones to increase the program by 50% or convert private activity bonds into Low-Income Housing Tax Credits. Energy Tax Incentives S. 2189, the Energy Efficiency Tax Incentives Act. Section 101: Extension and modification of deduction for energy-efficient commercial buildings. Section 102. Deduction for retrofits of existing commercial and multifamily buildings. FIRPTA H.R. 2870, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. S. 1181, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. Draft legislation before the Senate Finance Committee: Preserving America's Transit and Highways Act of 2014, provisions regarding mortgage reporting and FIRPTA Treasury Regulations REG-119305-11: This document contains proposed regulations under section 707 of the Internal Revenue Code (Code) relating to disguised sales of property to, or by a partnership and under section 752 relating to the treatment of partnership liabilities.
Client expense: $860,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Social Security Administration (SSA), Treasury, Dept of, U.S. Postal Service (USPS)
2014 · second_quarter · Tariff (miscellaneous tariff bills)
House Tariffs Bills: H.R. 4435, H.R. 4436, H.R. 4437, H.R. 4438, H.R. 4473, H.R. 4474, H.R. 4475, H.R. 4476. H.R. 4477, H.R. 4478, H.R. 4479, H.R. 4506, H.R. 4507, H.R. 4508, H.R. 4509, H.R. 4510, H.R. 4511, H.R. 4512, H.R. 4513, H.R. 4514, H.R. 4515, H.R. 4516, H.R. 4517, H.R. 4518, H.R. 4519, H.R. 4520, H.R. 4701, H.R. 4702, H.R. 4703, H.R. 4704, H.R. 4705, H.R. 4706, H.R. 4707, H.R. 4708, H.R. 4741, H.R. 4742, H.R. 4743, H.R. 4744, H.R. 4745, H.R. 5504, H.R. 5505, H.R. 5506, H.R. 5507Senate Tariff Bills: S. 2596, S. 2595, S. 2594, S. 2593, S. 2525, S. 2519, S. 2524, S. 2522, S. 2633, S. 2626, S. 2629, S. 2632, S. 2907, S. 2597, S. 2908, S. 3138, S.2955, S. 2628, S. 2618, S. 3098, S. 2950, S. 3099, S. 2631, S. 2906, S. 2905, S. 2951, S.2523, S. 2521, S. 2619, S. 2627, S. 2624, S. 2630, S. 2625, S. 3139, S. 2598, S.2960
Client expense: $300,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, State, Dept of (DOS), U.S. Customs & Border Protection, U.S. Trade Representative (USTR)
2014 · first_quarter · Tariff (miscellaneous tariff bills)
House Tariffs Bills: H.R. 4435, H.R. 4436, H.R. 4437, H.R. 4438, H.R. 4473, H.R. 4474, H.R. 4475, H.R. 4476. H.R. 4477, H.R. 4478, H.R. 4479, H.R. 4506, H.R. 4507, H.R. 4508, H.R. 4509, H.R. 4510, H.R. 4511, H.R. 4512, H.R. 4513, H.R. 4514, H.R. 4515, H.R. 4516, H.R. 4517, H.R. 4518, H.R. 4519, H.R. 4520, H.R. 4701, H.R. 4702, H.R. 4703, H.R. 4704, H.R. 4705, H.R. 4706, H.R. 4707, H.R. 4708, H.R. 4741, H.R. 4742, H.R. 4743, H.R. 4744, H.R. 4745, H.R. 5504, H.R. 5505, H.R. 5506, H.R. 5507Senate Tariff Bills: S. 2596, S. 2595, S. 2594, S. 2593, S. 2525, S. 2519, S. 2524, S. 2522, S. 2633, S. 2626, S. 2629, S. 2632, S. 2907, S. 2597, S. 2908, S. 3138, S.2955, S. 2628, S. 2618, S. 3098, S. 2950, S. 3099, S. 2631, S. 2906, S. 2905, S. 2951, S.2523, S. 2521, S. 2619, S. 2627, S. 2624, S. 2630, S. 2625, S. 3139, S. 2598, S.2960
Client expense: $350,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, State, Dept of (DOS), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2013 · fourth_quarter · Tariff (miscellaneous tariff bills)
House Tariffs Bills: H.R. 4435, H.R. 4436, H.R. 4437, H.R. 4438, H.R. 4473, H.R. 4474, H.R. 4475, H.R. 4476. H.R. 4477, H.R. 4478, H.R. 4479, H.R. 4506, H.R. 4507, H.R. 4508, H.R. 4509, H.R. 4510, H.R. 4511, H.R. 4512, H.R. 4513, H.R. 4514, H.R. 4515, H.R. 4516, H.R. 4517, H.R. 4518, H.R. 4519, H.R. 4520, H.R. 4701, H.R. 4702, H.R. 4703, H.R. 4704, H.R. 4705, H.R. 4706, H.R. 4707, H.R. 4708, H.R. 4741, H.R. 4742, H.R. 4743, H.R. 4744, H.R. 4745, H.R. 5504, H.R. 5505, H.R. 5506, H.R. 5507Senate Tariff Bills: S. 2596, S. 2595, S. 2594, S. 2593, S. 2525, S. 2519, S. 2524, S. 2522, S. 2633, S. 2626, S. 2629, S. 2632, S. 2907, S. 2597, S. 2908, S. 3138, S.2955, S. 2628, S. 2618, S. 3098, S. 2950, S. 3099, S. 2631, S. 2906, S. 2905, S. 2951, S.2523, S. 2521, S. 2619, S. 2627, S. 2624, S. 2630, S. 2625, S. 3139, S. 2598, S.2960
Client expense: $300,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, State, Dept of (DOS), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2013 · third_quarter · Tariff (miscellaneous tariff bills)
House Tariffs Bills: H.R. 4435, H.R. 4436, H.R. 4437, H.R. 4438, H.R. 4473, H.R. 4474, H.R. 4475, H.R. 4476. H.R. 4477, H.R. 4478, H.R. 4479, H.R. 4506, H.R. 4507, H.R. 4508, H.R. 4509, H.R. 4510, H.R. 4511, H.R. 4512, H.R. 4513, H.R. 4514, H.R. 4515, H.R. 4516, H.R. 4517, H.R. 4518, H.R. 4519, H.R. 4520, H.R. 4701, H.R. 4702, H.R. 4703, H.R. 4704, H.R. 4705, H.R. 4706, H.R. 4707, H.R. 4708, H.R. 4741, H.R. 4742, H.R. 4743, H.R. 4744, H.R. 4745, H.R. 5504, H.R. 5505, H.R. 5506, H.R. 5507enate Tariff Bills: S. 2596, S. 2595, S. 2594, S. 2593, S. 2525, S. 2519, S. 2524, S. 2522, S. 2633, S. 2626, S. 2629, S. 2632, S. 2907, S. 2597, S. 2908, S. 3138, S.2955, S. 2628, S. 2618, S. 3098, S. 2950, S. 3099, S. 2631, S. 2906, S. 2905, S. 2951, S.2523, S. 2521, S. 2619, S. 2627, S. 2624, S. 2630, S. 2625, S. 3139, S. 2598, S.2960
Client expense: $390,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, State, Dept of (DOS), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2013 · second_quarter · Tariff (miscellaneous tariff bills)
House Tariffs Bills: H.R. 4435, H.R. 4436, H.R. 4437, H.R. 4438, H.R. 4473, H.R. 4474, H.R. 4475, H.R. 4476. H.R. 4477, H.R. 4478, H.R. 4479, H.R. 4506, H.R. 4507, H.R. 4508, H.R. 4509, H.R. 4510, H.R. 4511, H.R. 4512, H.R. 4513, H.R. 4514, H.R. 4515, H.R. 4516, H.R. 4517, H.R. 4518, H.R. 4519, H.R. 4520, H.R. 4701, H.R. 4702, H.R. 4703, H.R. 4704, H.R. 4705, H.R. 4706, H.R. 4707, H.R. 4708, H.R. 4741, H.R. 4742, H.R. 4743, H.R. 4744, H.R. 4745, H.R. 5504, H.R. 5505, H.R. 5506, H.R. 5507Senate Tariff Bills: S. 2596, S. 2595, S. 2594, S. 2593, S. 2525, S. 2519, S. 2524, S. 2522, S. 2633, S. 2626, S. 2629, S. 2632, S. 2907, S. 2597, S. 2908, S. 3138, S.2955, S. 2628, S. 2618, S. 3098, S. 2950, S. 3099, S. 2631, S. 2906, S. 2905, S. 2951, S.2523, S. 2521, S. 2619, S. 2627, S. 2624, S. 2630, S. 2625, S. 3139, S. 2598, S.2960
Client expense: $360,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, State, Dept of (DOS), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2013 · first_quarter · Tariff (miscellaneous tariff bills)
House Tariffs Bills: H.R. 4435, H.R. 4436, H.R. 4437, H.R. 4438, H.R. 4473, H.R. 4474, H.R. 4475, H.R. 4476. H.R. 4477, H.R. 4478, H.R. 4479, H.R. 4506, H.R. 4507, H.R. 4508, H.R. 4509, H.R. 4510, H.R. 4511, H.R. 4512, H.R. 4513, H.R. 4514, H.R. 4515, H.R. 4516, H.R. 4517, H.R. 4518, H.R. 4519, H.R. 4520, H.R. 4701, H.R. 4702, H.R. 4703, H.R. 4704, H.R. 4705, H.R. 4706, H.R. 4707, H.R. 4708, H.R. 4741, H.R. 4742, H.R. 4743, H.R. 4744, H.R. 4745, H.R. 5504, H.R. 5505, H.R. 5506, H.R. 5507Senate Tariff Bills: S. 2596, S. 2595, S. 2594, S. 2593, S. 2525, S. 2519, S. 2524, S. 2522, S. 2633, S. 2626, S. 2629, S. 2632, S. 2907, S. 2597, S. 2908, S. 3138, S.2955, S. 2628, S. 2618, S. 3098, S. 2950, S. 3099, S. 2631, S. 2906, S. 2905, S. 2951, S.2523, S. 2521, S. 2619, S. 2627, S. 2624, S. 2630, S. 2625, S. 3139, S. 2598, S.2960
Client expense: $420,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE, State, Dept of (DOS), U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office