To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.

Support H.R.4-Jobs for America Act Support H.R.4457-Americas Small Business Tax Relief Act to extend section 179 small business expensing Support H.R.4718-To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation Support H.R.4719-America Gives More Act of 2014 (enhanced deductions for food and conservation easement donations) Support H.R.2807-Conservation Easement Incentive Act Support S.2260-Expiring Provisions Improvement Reform and Efficiency (EXPIRE)Act Section 179 Small Business Expensing Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting

Client expense: $464,427 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Oceanic & Atmospheric Administration (NOAA), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

H.R. 2035 Automatic IRA Act of 2013 (Automatically Enrolls Employees in an IRA.) H.R. 4718 To amend the Internal Revenue Code of 1986 (Modify and make permanent bonus depreciation.) H.R.5021 - Highway and Transportation Funding Act of 2014 (Increase premiums on single-employer pension plans.)

Client expense: $556,357 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, White House Office

H.R. 2035 Automatic IRA Act of 2013 (Automatically Enrolls Employees in an IRA.) H.R. 4718 To amend the Internal Revenue Code of 1986 (Modify and make permanent bonus depreciation.) H.R. 5021 - Highway and Transportation Funding Act of 2014 (Modify single-employer PBGC premiums.)

Client expense: $351,151 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Treasury, Dept of, White House Office

H.R. 4718- To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 5771 - To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes. (PLN 113-295) H.R. 4457- America's Small Business Tax Relief Act of 2014 (entire bill) H.R. 5382- To amend the Internal Revenue Code of 1986 to exempt aircraft management services from ticket tax (entire bill) H.R. 2146 - Terrorism Risk Insurance Program Reauthorization Act of 2013 (entire bill) S. 2260- Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act; issues related to the extension of 50 percent depreciation and Section 179 expensing S. 2775- A bill to amend the Internal Revenue Code of 1986 to exempt aircraft management services from ticket tax (entire bill) S. 2244 - Terrorism Risk Insurance Program Reauthorization Act of 2014 (entire bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 4457 - America's Small Business Tax Relief Act of 2014 (entire bill) S. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act; issues related to the extension of 50 percent depreciation and Section 179 expensing

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

H.R. 2035 - Automatic IRA Act of 2013 (Automatically enrolls employees in an IRA.) H.R. 4718 - To amend the Internal Revenue Code of 1986 (Modify and make permanent bonus depreciation.) H.R. 5021 - Highway and Transportation Funding Act of 2014 (Modify single-employer PBGC premiums.) H.R. 83 - Consolidated and Further Continuing Appropriations (Changes multi-employer pension funding rules.) S. 1979 - Retirement Security Act of 2014 (Requirements for small business participation in multi-employer pension plans.)

Client expense: $413,962 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Treasury, Dept of, White House Office

LIFO repeal & Like Kind Exchange & Advertising Deductibility, Comprehensive Tax Reform - Camp and Baucus Proposals; S. 2260, "The EXPIRE Act", Bonus Depreciation, Section 179 Small Business Expensing, Section 512(b)(13), UBIT; H.R. 4457, "America's Small Business Tax Relief Act of 2014", entire bill; H.R. 4718, "To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation", entire bill; H.R. 4, "Jobs for America Act", Section 179 Small Business Expensing, Bonus Depreciation.

Client expense: $1,070,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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: $560,000 · Firm income: Not reported

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)

H.R. 2877, To prevent certain discriminatory taxation of natural gas pipeline property S. 795, Master Limited Partnerships Parity Act H.R., 1696 Master Limited Partnerships Parity Act H.R. 4413, Customer Protection and End User Relief Act H.R. 4718, To make permanent bonus depreciation S. 2260, Expire Act (Tax Extenders) Promote the development of the natural gas vehicle market by supporting various excise tax incentives

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

New Alternative Transportation to Give Americans Solutions Act of 2013 (H.R. 1364); Natural Gas Energy and Alternative Rewards Act (S. 656); Death Tax Repeal Act of 2013 (H.R. 2429 / H.R. 1183); LNG Excise Tax Equalization Act of 2013 (H.R. 2202 / S. 1103); Death Tax Repeal Act (H.R. 147 / H.R. 177); American's Small Business Tax Relief Act of 2014 (H.R. 4457) - Section 179; Energy Freedom and Economic Prosperity Act (H.R. 1569); Tax Extenders Act of 2013 (S. 1859); To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (H.R. 4718); Propane excise tax equivalence in the Preserving America's Transit and Highways Act of 2014 (no bill # at time of this filing)

Client expense: $260,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Occupational Safety & Health Administration (OSHA), SENATE

H.R. 434/S. 31 - H.R. 3086/S.1431--Permanent Internet Tax Freedom Act/Internet Tax Freedom Forever Act; H.R. 2309 / S. 1235 - Wireless Tax Fairness Act of 2013; H.R. 4438 - American Research and Competitiveness act of 2014; and H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2309 / S. 1235 - Wireless Tax Fairness Act of 2013; H.R. 3979 - Emergency Unemployment Compensation Extension Act of 2014; H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 5021 - Highway and Transportation Funding Act of 2014; H.R. 5771 - Tax Increase Prevention Act of 2014 (including an extension of 50% bonus depreciation); S. 31/H.R. 434 & H.R. 3086 - Permanent Internet Tax Freedom Act of 2013; S. 213 - To repeal the excise tax on telephone and other communications services; S. 336 & S. 743/H.R. 684 - Marketplace Fairness Act of 2013; S. 1364/H.R. 3724 - Digital Goods and Services Tax Fairness Act of 2013; S. 1431 - Internet Tax Freedom Forever Act; S. 1645/H.R. 1129 - Mobile Workforce State Income Tax Simplification Act of 2013; S. 1859 - Tax Extenders Act of 2013; and S. 2609 - Marketplace and Internet Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 213 - Telephone Excise Tax Elimination Act of 2013 (provisions related to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services); S 743/HR 684 - Marketplace Fairness Act of 2013 (provisions related to sourcing issues for interstate sales and telecom tax simplification); S 1235/HR 2309 - Wireless Tax Fairness Act (provisions related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); S. 1364 - Digital Goods and Services Tax Fairness Act (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S. 1431 - Internet Tax Freedom Act (provisions related to taxation of Internet Service Providers; S. 1645/HR 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 (provisions related to changes to non-resident personal income tax returns); S. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (provisions related to bonus depreciation); S. 2609 - Marketplace and Internet Tax Fairness Act (as it relates to sourcing issues for interstate sales and telecom tax simplification); H.R. 1 - Tax Reform Act of 2014 (provisions related to the corporate tax rate); H.R. 83 - Consolidated and Further Continuing Appropriations Act of 2015 (provisions related to taxation on Internet service providers); *H.R.1295 - Medical Device Tax Elimination Act (as it relates to the excise tax on medical devices); H.R. 3086 - Permanent Internet Tax Freedom Act (provisions related to taxation on Internet Service Providers; H.R. 4438 - Research and Development Tax Credit Extension Act of 2013 (as it relates to extending the credit); H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; and H.R. 5771 - To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections (relative to bonus depreciation).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 434 / S. 31 - H.R. 3086/S.1431--Permanent Internet Tax Freedom Act/Internet Tax Freedom Forever Act; H.R. 2309 / S. 1235 - Wireless Tax Fairness Act of 2013; H.R. 3724/S. 1364 - Digital Goods and Services Tax Fairness Act of 2013; and H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2309 / S. 1235 - Wireless Tax Fairness Act of 2013; H.R. 3979 - Emergency Unemployment Compensation Extension Act of 2014; H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R.5021 - Highway and Transportation Funding Act of 2014; S. 31/H.R. 434 & H.R. 3086 - Permanent Internet Tax Freedom Act of 2013; S. 213 - To repeal the excise tax on telephone and other communications services; S. 336 & S. 743/H.R. 684 - Marketplace Fairness Act of 2013; S. 1364/H.R. 3724 - Digital Goods and Services Tax Fairness Act of 2013; S. 1431 - Internet Tax Freedom Forever Act; S. 1645/H.R. 1129 - Mobile Workforce State Income Tax Simplification Act of 2013; S. 1859 - Tax Extenders Act of 2013; and S. 2609 - Marketplace and Internet Tax Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Capital Cost Recovery - Tax Reform Carbon Tax Study Debt Limit Increase Deferral for Active Financing Income H.R. 5471, S. 2976, Derivatives End-User Centralized Treasury Unit Bill Executive Compensation Issues in Tax Reform EXPIRE Act H.R. 4438, American Research and Competitiveness Act H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4718, Permanent 50% bonus depreciation bill H.R. 634, Business Risk Mitigation and Price Stabilization Act H.R. 634, S. 888, H.R. 677, re. Derivatives H.R. 677, To Exempt Inter-Affiliate Swaps from Regulatory Requirements of Title VII of the Dodd-Frank Act Health Insurance Tax (HIT) Repeal bill, the "Jobs & Premium Protection Act of 2013" Highway Trust Fund Short Term Funding Patch Look-through rule for controlled foreign corporations (CFCs) Medical Device Tax Proposed Pension Benefit Guaranty Corporation (PBGC) Premium Increase R&D tax credit: strengthened, permanent, competitive Regulatory burden contained in S. 1465/H.R. 3331, Incorporation Transparency and Law Enforcement Assistance Act Retirement/Pension Issues in Tax Reform Small Business Tax Reform H.R. 3814, Swap Dealer De Minimis Threshold Swap Recordkeeping and Reporting Tax Extenders Tax Reform

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

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

Corporate tax reform; all provisions of HR 4718 "To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation"; a strengthened and permanent U.S. R&D tax credit, including all such provisions in HR 4438 "American Research and Competitiveness Act of 2014", HR 3474 "Hire More Heroes Act of 2014", and HR4 "Jobs for America Act"; S2715 "Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2014 or the COMPETE Act of 2014; tax policy issues related to corporate inversions including S2786 " Corporate Inverters Earnings Stripping Reform Act of 2014" and HR4679 & S2360 "Stop Corporate Inversions Act of 2014" and S2704 & HR5278 "No Federal Contracts for Corporate Deserters Act of 2014"; and all provisions of HR2835 and S 1647 "Restoring Access to Medication Act of 2013"

Client expense: $940,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues related to tax reform, international taxation, Capital Cost Recovery, Ways and Means Chairman's Discussion Draft on Comprehensive Tax Reform, House and Senate Tax Extender Process, H.R. 4464, Permanent CFC Look-Through Act of 2014, H.R. 4718, Bill to modify the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, H.R. 4743, Bonus Depreciation Extension Act of 2014, S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014.

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. 4718) EXPIRE 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 (also ENG issue) 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: $20,000 · Firm income: Not reported

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

H.R. 2877, To prevent certain discriminatory taxation of natural gas pipeline property S. 795, Master Limited Partnerships Parity Act H.R., 1696 Master Limited Partnerships Parity Act H.R. 4413, Customer Protection and End User Relief Act H.R. 4718, To make permanent bonus depreciation S. 2260, Expire Act (Tax Extenders) Promote the development of the natural gas vehicle market by supporting various excise tax incentives

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform Act of 2014 Discussion Draft; tax extenders issues, including New Markets Tax Credit, bonus depreciation, empowerment zones; and HR 4718, modifies and makes permanent bonus depreciation.

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

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, White House Office

1) Legislation involving business expensing, including H.R. 4718 and S. 2260, the EXPIRE Act; 2) extension of the moratorium on state and local tax and Internet access.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4 - Jobs for America Act H.R. 4457 - Americas Small Business Tax Relief Act to extend section 179 small business expensing H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 4719 - America Gives More Act of 2014 (enhanced deductions for food and conservation easement donations) H.R. 2807 - Conservation Easement Incentive Act S. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Section 179 Small Business Expensing Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting

Client expense: $445,537 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Oceanic & Atmospheric Administration (NOAA), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR)

New Alternative Transportation to Give American Solutions Act of 2013 (H.R. 1364); Natural Gas Energy and Alternative Rewards Act (S. 656); Death Tax Repeal Act of 2013 (H.R. 2429 / H.R. 1183); LNG Excise Tax Equalization Act of 2013 (H.R. 2202 / S. 1103); Death Tax Repeal Act (H.R. 147 & H.R. 177); America's Small Business Tax Relief Act of 2014 (H.R. 4457) - Section 179; Energy Freedom and Economic Prosperity Act (H.R. 1569); Tax Increase Prevention Act of 2014 (H.R. 5771); To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (H.R. 4718); Highway & Transportation Funding Act of 2014 (H.R. 5051); EXPIRE Act (S. 2260); To amend the Internal Revenue Code of 1986 to extend certain expiring energy tax incentives (H.R. 5775)

Client expense: $240,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Transportation Safety Board (NTSB), Occupational Safety & Health Administration (OSHA), SENATE, Transportation, Dept of (DOT)

H.R. 2877, To prevent certain discriminatory taxation of natural gas pipeline property S. 795, Master Limited Partnerships Parity Act H.R., 1696 Master Limited Partnerships Parity Act H.R. 4413, Customer Protection and End User Relief Act H.R. 4718, To make permanent bonus depreciation S. 2260, Expire Act (Tax Extenders) Promote the development of the natural gas vehicle market by supporting various excise tax incentives

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4718 A Bill that would make permanent the election to accelerate AMT credits in lieu of bonus depreciation H.R. 5771 The Tax Increase Prevention Act, a bill that would allow for alternate fuel tax credit OTHER CONGRESSIONAL/REGULATORY MATTERS: Various federal income and excise tax matters Various pension and retirement matters

Client expense: $865,188 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Customs & Border Protection

H.R. 4718 A Bill that would make permanent the election to accelerate AMT credits in lieu of bonus depreciation H.R. 5771 The Tax Increase Prevention Act, a bill that would allow for alternate fuel tax credit OTHER CONGRESSIONAL/REGULATORY MATTERS: Various federal income and excise tax matters Various pension and retirement matters

Client expense: $865,188 · Firm income: Not reported

Government targets: Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), U.S. Customs & Border Protection

Potential comprehensive tax reform proposals (infrastructure incentives and other provisions affecting utilities), including interest expense deduction, dividend tax rates, and accelerated depreciation. House Committee on Ways and Means Tax Reform Working Group's report and Senate Committee on Finance Tax Reform Option Papers.H.R. 2502/S. 2003 - Renewable Energy Parity Act (Thompson/Bennet); H.R. 3474/S. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, provisions relating to energy tax incentives/extenders/schedule of depreciation deductions and Hurricane Sandy relief incentives; H.R. 4718 (Tiberi), to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 5771 Tax Increase Prevention Act of 2014 (Camp), to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes (energy tax extenders); and related legislation.

Client expense: $400,000 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE

Potential comprehensive tax reform proposals (infrastructure incentives and other provisions affecting utilities), including interest expense deduction, dividend tax rates, and accelerated depreciation. House Committee on Ways and Means Tax Reform Working Group's report and Senate Committee on Finance Tax Reform Option Papers.H.R. 2502/S. 2003 - Renewable Energy Parity Act (Thompson/Bennet); H.R. 3474/S. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, provisions relating to energy tax incentives/extenders/schedule of depreciation deductions and Hurricane Sandy relief incentives; H.R. 4718 (Tiberi), to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 5771 Tax Increase Prevention Act of 2014 (Camp), to amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes (energy tax extenders); and related legislation.

Client expense: $400,000 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE

Corporate tax reform and federal budget issues (H.R. 4429, H.R. 4438, H.R. 4454, H.R. 4464, H.R. 4718, H.R. 5771, S. 2260).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor developments in tax reform including capital cost recovery. Monitor developments related to the Camp Tax Proposal. Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, S.2260. American Research and Competitiveness Act of 2014, H.R.4438. To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, H.R.4718.

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

Government targets: Army, Dept of (Corps of Engineers), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT)

S. 743/H.R. 684, Marketplace Fairness Act, all provisions; regulations on retail inventory method; H.R. 1, tax reform; oppose imposition of Value Added Tax, National Retail Sales Tax; S.749/H.R. 4212, A bill to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; HR 25/S.122 - Fair Tax Act of 2013, all provisions; H.R. 5771, Tax Increase Prevention Act, extension of WOTC, bonus depreciation15 year depreciation for retail and restaurant improvements; H.R.4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R.4457 - America's Small Business Tax Relief Act of 2014, to permanently extend Section 179 expensing at $500,000 limit; S. 2260, EXPIRE Act of 2014, Business Tax Extenders provisions; H.R.4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; S.2609 - Marketplace and Internet Tax Fairness Act, all provisions; H.R.5264 - To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent, all provisions; S.3005, Progressive Consumption Tax Act of 2014, all provisions.

Client expense: $830,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Monitor legislative and federal activity related to energy tax credits. Monitor legislative and federal activity related to a carbon tax. HConRes8, Expressing the opposition of Congress to Federal efforts to establish a carbon tax on fuels for electricity and transportation. H.R. 1569, Amending the Internal Revenue Code of 1986 to terminate certain energy tax subsidies and lower the corporate income tax rate, 2013. H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. H.R. 5771, Tax Increase Prevention Act of 2014. SConRes 4, A concurrent resolution expressing the sense of Congress that a carbon tax is not in the economic interest of the United States. S. 1324, National Energy Tax Repeal Act. S. 2940, American Opportunity Carbon Fee Act.

Client expense: $500,000 · Firm income: Not reported

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

H.R. 721, a bill to amend the Internal Revenue Code of 1986 to extend and modify the railroad track maintenance credit -- bill in its entirety; S. 411, a bill to amend the Internal Revenue Code of 1986 to extend and modify the railroad track maintenance credit -- bill in its entirety; S. 1859, the Tax Extenders Act of 2013 -- Section 206 and Section 215; S. 2260, the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act -- Section 116 and Section 135; H.R. 4718, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; H.R. 1, Tax Reform Act of 2014; -- bill in its entirety; H.R. 5771, Tax Increase Prevention Act; H.R. 5021, the Highway and Transportation Funding Act. Issues related to corporate Tax reform. * Ian Jefferies did not engage in any Senate lobbying prior to December 12, 2014.

Client expense: $1,490,982 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

General corporate tax issues. H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. H.R. 5021, Highway and Transportation Funding Act of 2014, all matters pertaining to the railroad. H.R. 5771, Tax Technical Corrections Act of 2014, all matters pertaining to the railroad.

Client expense: $1,040,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Energy Regulatory Commission (FERC), Federal Railroad Administration, HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT)

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions. HR 4438, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit S 743/HR 684, and related draft bills, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Forever Act, provisions related to taxation on internet service providers S 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation HR 1, The Tax Reform Act of 2014, provisions related to the corporate tax rate HR 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation S 2609, Marketplace and Internet Tax Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 5771, To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, as it relates to bonus depreciation HR 83, Consolidated and Further Continuing Appropriations Act 2015, provisions related to taxation on internet service providers

Client expense: $3,060,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative and regulatory tax services relating to telecommunications including: - The Administration's Fiscal Year Revenue Proposals; - Tax Reform, including H.R. 1, Tax Reform Act of 2014; - H.R. 4718, Bill to modify the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; - H.R. 5771, Tax Increase Prevention Act of 2014.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative and regulatory tax issues affecting the cable industry, including H.R. 4718, Bill to modify the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; tax reform (including H.R. 1, Tax Reform Act of 2014); and H.R. 5771, Tax Increase Prevention Act of 2014.

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

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

Legislative and regulatory services related to corporate and international tax issues, including the Administration's FY Revenue Proposals; Tax Reform (including H.R. 1, Tax Reform Act of 2014); H.R. 4718, Bill to modify the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; and H.R. 5771, Tax Increase Prevention Act of 2014.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See addendum.Comprehensive tax reform, generally Discussion drafts, to amend the Internal Revenue Code of 1986 (cost-recovery, energy tax credits, taxation of derivatives, dividend tax rates, deduction for interest paid on corporate debt, corporate tax rate); H.R. 3474, the Hire More Heroes Act of 2014 (tax extenders); H.R. 4718, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 5771, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes; (tax extenders) S. 2260, the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (tax extenders);

Client expense: $4,080,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Nuclear Regulatory Commission (NRC), SENATE

H.R. 684 Marketplace Fairness Act H.R. 892 S Corp. Modernization Act of 2013S.336 Marketplace Fairness Act S. Amdt. 307 to S.Con. Res. 8 - To establish a deficit-neutral reserve fund to permanently eliminate the Federal estate tax (whole amendment) S. Amdt. 656 to S.Con. Res. 8 - NEUTRAL RESERVE FUND TO ALLOW STATES TO ENFORCE STATE AND LOCAL USE TAX LAWS (whole amendment) H.R. 2429/S. 1183 The Death Tax Repeal Act of 2013 H.R. 3367 - the Small Business and Family Relief Act Tax Extenders (including S. 1859) Tax Reform including the Tax Relief Act of 2014 (House discussion draft) LIFO including Baucus discussion papers and the Tax Relief Act of 2014 Pension Issues S. 2260 EXPIRE Act Title I, Subtitle B Business Tax Extenders Title I, Subtitle C Energy Tax Extenders Title II, Subtitle B Extenders Relating to Multiemployer Defined Benefit Pension Plans H.R. 4718 To Amend the Internal Revenue Code of 1986 to Modify and Make Permanent Bonus Depreciation (Entire Bill) H.R. 4719 Fight Hunger Incentive Act of 2014 (Entire Bill) HR 5771 Tax Increase Prevention Act of 2014 (entire bill)

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

Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE

S.749, H.R.4212 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. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2168 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31] Revised Rule: 2012-18 (tip credit) Rev. Proc. 2014-30 (26 CFR 601.602: Tax forms and instructions.) [TD 9660], RIN 1545BL31 Correcting Amendment: Information Reporting of Minimum Essential Coverage; Correction [REG14103613], RIN 1545BL91 Correction to a notice of proposed rulemaking and notice of public hearing [TD 9672], RIN 1545BL55 Final Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. 2014 Draft Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return 2014 Draft Form 1095-C: Employer Provided Health Insurance Offer and Coverage 2014 Draft Instructions for Forms 1094-C and 1095-C 2014 Draft Form 1094-B: Transmittal of Health Coverage Information Returns 2014 Draft Form 1095-B: Health Coverage 2014 Draft Instructions for Forms 1094-B and 1095-B IRS Notice 2014-49: Section 4980H -- Shared Responsibility for Employer Regarding Health Coverage -- Approach to Changes in Measurement Periods or Methods Applicable to an Employee IRS Notice 2014-55: Additional Permitted Election Changes for Health Coverage under 125 Cafeteria Plans 2014 Draft Form 8962: Premium Tax Credit 2014 Draft Instructions for Form 8962, Premium Tax Credit 2014 Draft Form 1040-A: U.S. Individual Income Tax Return H.R. 5213/S. 2881, Simplifying Technical Aspects Regarding Seasonality Act of 2014 H.R. 5557, Streamlining Verification for Americans Act H.R. 5264, Permanent Work Opportunity Tax Credit Act H.R. 5771/PL 113-295 (Tax Extenders Bill) To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes Notice 2014-69: Group Health Plans that Fail to Cover In-Patient Hospitalization Services Final Rule: Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals [RIN 1545BL91] Notice 2014-76: Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace Submission for OMB Review; Comment Request: OMB Number: 15452251. Title: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (TD 9661Final) Submission for OMB Review; Comment Request: OMB Number: 15452252. Title: REG13245511Reporting of Minimum Essential Coverage (TD 9660Final)

Client expense: $717,776 · Firm income: Not reported

Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office

Issues related to corporate alternative minimum tax utilization. (EXPIRE Act, S. 2260, H.R. 5771) Issues related to international tax and corporate tax reform. (S. 1287, H.R. 4718)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

IRS Section 1031 "Like Kind Exchanges" - lobbied to prevent limitations on 1031 exchanges. H.R. 5771 "Tax Increase Prevention Act of 2014" - lobbied to extend expiring tax provisions that affect commercial real estate. Carried Interest - lobbied against changing the tax treatment of real estate partnership carried interest compensation from capital gains to ordinary income. Leasehold Depreciation - lobbied to extend the current tax provision allowing for 15 year leasehold improvement depreciation. S. 2260 "Expire Act of 2014" - lobbied to extend expiring tax provisions that affect commercial real estate. S. 2189 "Energy Efficiency Tax Incentives Act" - lobbied to extend and expand the Commercial Building Energy Efficient Tax Deduction (179-D). H.R. 684 "Marketplace Fairness Act", lobbied to support the collection of remote sales and use taxes owed to state and local governments. H.R. 4718 - to amend the internal revenue code to modify and make permanent bonus depreciation. "Tax Reform Act of 2014" (Rep. Camp Tax Proposal) - lobbied against increased depreciation schedules, changes to 1031 exchanges and other provisions.

Client expense: $217,171 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE

Monitor tax reform hearings. Advocate for cost recovery incentives for capital investment and tax reform. Bonus depreciation. Camp Tax Proposal. "Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act," S.2260. Expensing film credit. Research and development tax credit. "To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation," H.R.4718. Tax Extender Package, H.R. 5771. Internet Tax Freedom Act, H.R. 434, S.31, and S.1431.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE