Protect Medical Innovation Act of 2013

Financial management and other issues tied to the successful operation of a dental practice as a small business. H.R. 523 Protect Medical Innovation Act of 2013 H.R. 1248 Family Health Care Flexibility Act H.R. 1295 Medical Device Tax Elimination Act H.R. 1527 Student Loan Interest Deduction Act of 2013 H.R. 3391 Indian Health Service Health Professions Tax Fairness Act S. 232 Medical Device Access and Innovation Protection Act S. 610 Family Health Care Flexibility Act S. 966 Medical FSA Improvement Act of 2013 Section 1202 stock Tax on medical devices Tax Exclusion for Contribution to Savings and Retirement Plans Taxation of Small Business: Section 179 Deduction Taxation of Passthrough Entities Cash Method of Accounting Accelerated depreciation Business interest expense deductibility Charitable contribution deduction Estate tax levels Mortgage interest deduction

Client expense: $670,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Natl Drug Control Policy (NDCP), SENATE, U.S. Coast Guard (USCG), Veterans Affairs, Dept of (VA)

H.R. 523, Protect Medical Innovation Act of 2013, device tax repeal S. 232, Medical Device Access and Innovation Protection Act, device tax repeal Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Implementation of the Patient Protection and Affordable Care Act (PL111-148) ***, no specific bills, ACOs, ICD-10, Sunshine Implementation of the Food and Drug Administration Safety and Innovation Act (PL112-144) Medical Device Tax H.R. 523, Protect Medical Innovation Act of 2013, and S. 232, Medical Device Access and Innovation Protection Act H.J.Res. 59, Continuing Appropriations Resolution, 2014 Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 523, Protect Medical Innovation Act of 2013, device tax repeal S. 232, Medical Device Access and Innovation Protection Act, device tax repeal Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

PL 111-148 - The Patient Protection and Affordable Care Act, PL 111-152 - The Reconciliation Act of 2010, implementation H.R. 523 - Protect Medical Innovation Act of 2013, device tax repeal S. 232 - Medical Device Access and Innovation Protection Act, device tax repeal Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 523, Protect Medical Innovation Act of 2013, device tax repeal S. 232, Medical Device Access and Innovation Protection Act, device tax repeal Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Health IT regulation HR 3230 - Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014 HR 3303 - Sensible Oversight for Technology which Advances Regulatory Efficiency Act of 2013 HR 4299 - Improving Regulatory Transparency for New Medical Therapies Act HR 4494 - Regenerative Medicine Promotion Act of 2014 HR 523 - Protect Medical Innovation Act of 2013 S 2007 - Preventing Regulatory Overreach To Enhance Care Technology Act of 2014 S 2126 - Regenerative Medicine Promotion Act of 2014 S 232 - Medical Device Access and Innovation Act of 2013 S 2450 - Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014 Veterans Health Care

Client expense: $2,920,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

International Tax Policy Corporate Tax Reform Medical Device Tax Repeal Research and Development Tax Policy Patent Box Tax Policy Tax Policy for Employee Benefits H.R.523 - Protect Medical Innovation Act of 2013 S.232 - Medical Device Access and Innovation Protection Act Klobuchar / Hatch amendment of #297 to S. Con. Res 8, the Senate FY 2014 Budget Resolution to support repeal of the medical device tax. Tax Reform Act of 2014 Tax Extenders - Expire Act H.R. 5771 - Tax Increase Prevention Act of 2014

Client expense: $1,500,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Implementation of the Patient Protection and Affordable Care Act (PL 111-148) and the Health Care and Education Reconciliation Act (PL 111-152) Medicare and Medicaid reimbursement policies related to healthcare associated conditions, healthcare associated infections, readmission, payment bundling, and potentially preventable events. Comparative effectiveness research and policies Accountable Care Organizations (ACO) Policy Competitive Bidding Policy Regulations and legislation related to the Adoption of International Classification of Diseases, version 10 (ICD-10) Implementation of the Physician Payments Sunshine Act (PL 111-152, Section 6002) Implementation of the Food and Drug Administration Safety and Innovation Act (FDASIA) User Fee Program H.R.523-Protect Medical Innovation Act of 2013 S.232 - Medical Device Access and Innovation Protection Act Klobuchar / Hatch amendment #297 to S. Con. Res 8, the Senate FY 2014 Budget Resolution to support repeal of the medical device tax H.R.1701 / S.972 - Cutting Costly Codes Act H.R.2810 - Medicare Patient Access and Quality Improvement Act S.1871 - SGR Repeal and Medicare Beneficiary Access Act H.R.4302 - Protecting Access to Medicare Act H.R.5823 - Incentivizing Healthcare Quality Outcomes Act of 2014

Client expense: $1,500,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

S.232/HR 1295 Medical Device Access and Innovation Protection Act: would repeal the medical device tax as part of the ACA; S. Con Resolution 8: an original resolution setting forth the Congressional Budget for FY2014 which would repeal the medical device tax but not identify a pay for: HR 523 Protect the Medical Innovation Act of 2013: Taxation of carried interest; capital gains tax policy; energy tax extenders; Energy Innovation Tax; Ways and Means tax reform discussion draft; Senate Finance tax discussion drafts; Chairman Dave Camp draft.

Client expense: $720,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Support efforts to repeal the medical device tax - support - H.R. 523/S. 232 Support R&D Tax credit extension

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues generally relating to healthcare IT, and to potential for regulation of healthcare IT as medical devices by the Food and Drug Administration (no specific legislation introduced or pending). H.R. 523 - Protect Medical Innovation Act (all provisions).

Client expense: $710,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Education, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 523 - Protect Medical Innovation Act of 2013 (all provisions); tax policy generally including deferral of foreign-earned income, repatriation, and corporate tax rates (no specific legislation). Provisions of the Expiring Provisions Improvement Reform and Efficiency Act (EXPIRE Act) related to Research and Development Tax Credit and the look-thru treatment of payments between related controlled foreign controlled foreign corporations.

Client expense: $710,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Education, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

medical device tax repeal; HR 523, Protect Medical Innovation Act; S 232, Medical Device Access and Innovation Protection Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2260 EXPIRE Act H.R. 1295, Medical Device Tax Elimination Act H.R. 523 Protect Medical Innovation Act H.R. 4438 American Research & Competitiveness Act of 2013 Proposals to reform domestic and international tax structures.

Client expense: $580,000 · Firm income: Not reported

Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

Issues relating to incentives for life sciences research. H.R. 523/S. 232: Protect Medical Innovation Act of 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 351/S. 351 to repeal the Medicare Independent Payment Advisory Board (IPAB) Medicare Physician Payment Reform H.R. 911, the Competitive Health Insurance Reform Act Consistency, Accuracy, Responsibility, and Excellence in Medical Imaging and Radiation Therapy Act (S 642/HR 1146) H.R. 523/S 232 the Medical Device Access and Innovation Protection Act Earnings Contingent Education Loans Act (ExCEL Act)

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Issues generally relating to healthcare IT, and to potential for regulation of healthcare IT as medical devices by the Food and Drug Administration (no specific legislation introduced or pending). H.R. 523 - Protect Medical Innovation Act (all provisions).

Client expense: $650,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Education, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Commented to the Secretary of Health and Human Services on the Proposed Rule "Medicaid, Children's Health Insurance Programs, and Exchanges: Essential Health Benefits in Alternative Benefit plans, Eligibility Notices Appeals and Other provisions Related to Eligibility and Enrollment for Exchanges, Medicaid and CHIP, and Medicaid Premiums and Cost Sharing." Support language that states must cover all drugs by companies that participate in the Medicaid drug rebate program. Oppose language that allows states toplace "limitations on amount, duration, and scope" and "adopt prior authorization other utilization control measures, as well as policies that promote the use of generic drugs," as open-ended limitations that can greatly impact access and violate the non-discrimination requirements included in the ACA. Urged at least 60 days for the public to review and comment on the respective state plans and subsequent plan changes. Support requiring all Alternative Benefit Plans to cover all preventive service that plans in the marketplace must cover, and oppose cost sharing for the Medicaid expansion population. Urge HHS to ensure that "medically frail" beneficiaries are not forced into a plan that provides fewer benefits than the ABP or the traditional Medicaid package. Urge the strongest possible non-discrimination rule across plans. Oppose copays for the very poor, or in the alternative, support monthly caps on copays. Oppose discriminatory copays and cost-sharing for non-preferred drugs. Oppose the use of "cost-effectiveness standards" which may compromise care. Support preferred cost-sharing on non-preferred drugs where the prescribing physician determines that the preferred drug would not be as effective or would have adverse effects for the patient. Urge clear and understandable notices and an easily understood, fully accessible, and speedy appeals process. Oppose sequestration budget cuts that negatively impact the Alzheimer's disease patient community including cuts to basic and translational Alzheimer's research at NIH, funding for FDA, and funding for federal programs that support individuals with dementia, family and paid caregivers at the Administration on Aging (AOA), the Health Resources and Services Administration (HRSA) and other agencies authorized under the Older Americans Act (OAA). Supported all of the Leaders Engaged on Alzheimer's Disease (LEAD) Coalition's recommendations to improve the implementation of the National Plan to Address Alzheimer's Disease, as submitted by letter to the HHS Secretary. Support FDA draft industry guidance regarding the development of drugs and biomarkers for the safe and effective early stage treatment of Alzheimer's Disease. Urged the HHS Secretary to appoint a new Agency for Healthcare Research and Quality (AHRQ) Director who is not only well-qualified, but also demonstrates "a commitment to recognizing the diversity, perspective, and participation of patients in every decision the agency makes." Urged the Dept. of Labor to revise the Affordable Care Act (ACA) exception regarding the coordinated annual limitation on out-of-pocket maximums put forth in the February 2013 "Frequently Asked Questions about the ACA" that indicates a major disparity in annual out-of-pocket limits between patients. This is unfair and could cause major hardships for patients dealing with chronic health conditions where out-of-pocket spending can total thousands of dollars each year. Supported the National Institutes of Health (NIH) creation of the National Center for Advancing Translation Sciences' (NCATS) "Discovering New Therapeutic Uses for Existing Molecules Initiative," especially as it applies to the enhanced development of new treatments for Alzheimer's Disease. Support the US Preventative Services Task Force (USPSTF) Transparency and Accountability Act of 2013, H.R. 2143. Support the Drug Supply Chain Security Act, S. 959, and H.R. 3204, the Drug Quality and Security Act. Support the Orphan Drug Tax Credit (ODTC). Support House and Senate efforts to require HHS to adopt standards ensuring electronic health record systems are interoperable by 2017 or another date certain, as well as provisions to prevent the blocking of information necessary to treat a patient. RetireSafe also supports strong privacy protections in this regard. Support a "safety first" unique naming policy for any and all biosimilar drugs pending market approval. Urged the FTC and the FDA to place patient safety and consumer protection above all other considerations regarding biosimilar drugs. Support the "I Am (Still) Essential" patient coalition effort to ensure that enrollees with chronic health conditions are able to realize full and equal benefits from their Qualified Health Plans (QHPs). To that end, these enrollees must overcome numerous barriers to care now, including: 1) Limited Benefits and Restricted Access to Care; 2) High Cost-Sharing and Out-of Pocket Costs; and 3) Unacceptable Plan Transparency and Uniformity, all of which need immediate remedial action.Support the I AM (Still) ESSENTIAL December coaltion letter to HHS regarding proposed changes to define essential health benefits for Qualified Health Plans in the future under the Affordable Care Act. Joined numerous other organizations in urging Congress to pass legislation under the Food and Drug Administration Safety and Innovation Act (FDASIA) of 2012 to provide clarity and certainty for appropriate risk-based oversight of health information technology. This includes legislation that protects patients, ensures safe and effective care, and fosters continued innovation in a rapidly growing health IT field. Support S. 232, the Medical Device and Innovation Protection Act, and H.R 523, the Protect Medical Innovation Act.

Client expense: $25,533 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Federal Trade Commission (FTC), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), President of the U.S., SENATE

**see addendum pageImplementation of the Patient Protection and Affordable Care Act (PL111-148) ***, no specific bills, ACOs, ICD-10, Sunshine, 21st Century Cures Implementation of the Food and Drug Administration Safety and Innovation Act (PL112-144) Medical Device Tax H.R. 523, Protect Medical Innovation Act of 2013, and S. 232, Medical Device Access and Innovation Protection Act Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act H.R. 3474, Hire More Heroes Act of 2014, tax extenders, device tax

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

**see addendum pagePL 111-148 - The Patient Protection and Affordable Care Act, PL 111-152 - The Reconciliation Act of 2010, implementation H.R. 523 - Protect Medical Innovation Act of 2013, device tax repeal S. 232 - Medical Device Access and Innovation Protection Act, device tax repeal Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act H.R. 3474 - Hire More Heroes Act of 2014, tax extenders, device tax

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act relating to delay of the ACA medical device tax; S. 232 - Medical Device Access and Innovation Protection Act; H.R. 523 - Protect Medical Innovation Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor legislative and federal activity related to the corporate R&D tax and renewal of tax credits 25C, 179C, and 45L tax credits on energy efficiency. Draft, Senate tax extender legislation. H.R. 523, Protect Medical Innovation Act of 2013. H.R. 2835, Restoring Access to Medication Act of 2013. S. 1647, Restoring Access to Medication Act. S.232, Medical Device Access and Innovation Protection Act.

Client expense: $1,240,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), White House Office

Protect Medical Innovation Act (HR 523) Medical Device Access and Innovation Protection Act (S 232)

Client expense: $19,972 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

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

H.R. 4, Jobs for America Act H.R. 45, To repeal the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010 H.R. 523, Protect Medical Innovation Act of 2013 H.R. 581, First Responder Medical Device Tax Relief Act H.R. 582, Healthcare Tax Relief and Mandate Repeal Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 781, Medicare Identity Theft Prevention Act of 2013 H.R. 903 / S. 399, American Job Protection Act H.R. 1248 / S. 610, Family Health Care Flexibility Act H.R. 1254, Auto Enroll Repeal Act H.R. 1295, Medical Device Tax Elimination Act H.R. 1558 / S. 24, Small Business Health Relief Act of 2013 H.R. 1735, In It All Together Act H.R. 1780, To provide that the only health plans that the Federal Government may make available to the President, Vice President, Members of Congress, and Federal employees are those created under the Patient Protection and Affordable Care Act or offered through a health insurance exchange H.R. 2575, Save American Workers Act H.R. 2667, Authority for Mandate Delay Act H.R. 2668, Fairness for American Families Act H.R. 2674, Job Creation Act of 2013 H.R. 2835, Restoring Access to Medication Act of 2013 H.R. 2925, Strengthening Medicare Anti-Fraud Measures Act of 2013 H.R. 2988 / S. 701 / S. 1188, Forty Hours Is Full Time Act of 2013 H.R. 3077, TELE-MED Act of 2013 H.R. 3121, American Health Care Reform Act of 2013 H.R. 3124, Investing in Permanency for Youth in Foster Care Act H.R. 3204, Drug Quality and Security 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 H.R. 3419, Small Business Fairness in Obamacare Act H.R. 3462 / S. 1735, Self-Insurance Protection Act H.R. 3522, Employee Health Care Protection Act of 2013 H.R. 4118, Suspending the Individual Mandate Penalty Law Equals Fairness (SIMPLE) Act H.R. 4160, Keep the Promise to Seniors Act of 2014 H.R. 4302, Protecting Access to Medicare Act of 2014 H.R. 4414, Expatriate Health Coverage Clarification Act of 2014 H.R. 5183 / S. 2783, Value Based Insurance Design for Better Care Act of 2014 H.R. 5557, Streamlining Verification for Americans Act H.R. 5860, Small Business Healthcare Relief Act of 2014 S. 232, Medical Device Access and Innovation Protection Act S. 603, Jobs and Premium Protection Act S. 612, Social Security Number Protection Act of 2011 S. 1031, Family and Retirement Health Investment Act of 2013 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 S. 1647, Restoring Access to Medication Act Final Regulation on Incentives for Nondiscriminatory Wellness Programs in Group Health Plans (78 Fed. Reg. 33,157-33,176, June 3, 2013) (to be codified at 26 C.F.R. pt. 54) Proposed Regulation on the Patient Protection and Affordable Care Act; standards related to Essential Health Benefits, Actuarial Value, and Accreditation (77 Fed. Reg. 70,644-70,676, November 26, 2012) (to be codified at 45 C.F.R. pts. 147, 155, 156) Proposed Regulation on the Health Insurance Market Rules; Rate Review (77 Fed. Reg. 70,584-70,617, November 26, 2012) (to be codified at 45 C.F.R. pts. 144, 147, 150) Proposed Regulation on the HHS Notice of Benefit and Payment Parameters for 2014 (77 Fed. Reg. 73,118-73,218, December 7, 2012) (to be codified at 45 C.F.R. pts. 153, 155, 156, 157, 158) Proposed Regulation on Medicaid, Children's Health Insurance Programs, and Exchanges: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes for Medicaid and Exchange Eligibility Appeals and Other Provisions Related to Eligibility and Enrollment for Exchanges, Medicaid and CHIP, and Medicaid Premiums and Cost Sharing (78 Fed. Reg. 4,594-4,724, January 22, 2013) (to be codified at 42 C.F.R. Parts 430, 431, 433, 435, 440, 447, 457) Proposed Regulation on Shared Responsibility for Employers Regarding Health Coverage (78 Fed. Reg. 218-253, January 2, 2013) (to be codified at 26 C.F.R. pts. 1, 54, 301) Proposed Regulation on Information Reporting of Minimum Essential Coverage (78 Fed. Reg. 54,986-54,996, September 9, 2013) (to be codified at 26 C.F.R. pts. 1, 301) Proposed Regulation on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (78 Fed. Reg. 54,996-55,013, September 9, 2013) (to be codified at 26 C.F.R. pt. 301) Proposed Regulation regarding the Establishment of Exchanges and Qualified Health Plans; Small Business Health Options Program (78 Fed. Reg. 15,553-15,558, March 11, 2013) (to be codified at 45 C.F.R. pts. 155, 156) Proposed Regulation on the Health Insurance Providers Fee (78 Fed. Reg. 14,034-14,046, March 4, 2013) (to be codified at 26 C.F.R. pt. 57) Proposed Regulation on Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit (78 Fed. Reg. 25,909-25,916, May 3, 2013) (to be codified at 26 C.F.R. pt. 1) Proposed Regulation on Contract Year 2015 Policy and Technical Changes to the Medicare Advantage and the Medicare Prescription Drug Program, (79 Fed. Reg. 1,918-2,073, January 10, 2014) (to be codified at 42 C.F.R. pts. 409, 417, 422 et al.) Proposed Regulation on Exchange and Insurance Market Standards for 2015 and Beyond (79 Fed. Reg. 15,808-15,879, March 21, 2014) (to be codified at 45 C.F.R. pts. 146, 147, 148 et al.) Proposed Regulation on Minimum Essential Coverage and Other Rules Regarding Shared Responsibility Payment for Individuals (79 Fed. Reg. 4,302-4,308, January 27, 2014) (to be codified at 26 C.F.R. pt. 1) Proposed Regulation on HHS Notice of Benefit and Payment Parameters for 2016 (79 Fed. Reg. 70,674-70,760, November 26, 2014) (to be codified at 45 C.F.R. pts. 144, 147 et al.) Various issues relating to the Patient Protection and Affordable Care Act (P.L. 111-148) and the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152), including caps on compensation deductibility required under section 9014, implementation of regulatory process, legislative corrections, coverage, financing, delivery reform, 1099 reporting, Grandfathering, health savings accounts (HSAs) and flexible spending accounts (FSAs) changes, CMS claims database, IPAB, CLASS program, employer mandate, medical loss ratio, medical malpractice reform, exchanges, impact on small business, provider network adequacy, definition of small group market, reporting requirements for issuers and applicable large employers, premium stabilization programs, the Small Business Tax Credit, incompleteness or inaccuracy of cost impact analyses, lack of quantified benefit analysis, need for empirical data sources on which to base costs and benefits, ERISA preemption, HSA and FSA accounts; Public Health Service Act (P.L. 78-410), Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) (P.L. 93-406), including regulatory process and legislative corrections to the ERISA preemption; deliver reform changes to Medicare Advantage and Medicare Prescription Drug (Part D) programs, including rebates and non-interference with prescription drug prices; entitlement reform; health information technology; legal protections against certain self-referral to physician owned hospitals

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

H.R.523, "Protect Medical Innovation Act of 2013" and S.232, "Medical Device Access and Innovation Protection Act." H.R.4 - "Jobs for America Act."

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 232 The Medical Device access and Innovation Protection Act and H.R. 523, the Protect Medical Innovation Act - to repeal the 2.3% excise tax on medical devices

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

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

H.R. 523, Protect Medical Innovation Act of 2013, device tax repeal S. 232, Medical Device Access and Innovation Protection Act, device tax repeal Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act H.R. 3474, Hire More Heroes Act of 2014, tax extenders, device tax

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 523, Protect Medical Innovation Act of 2013, device tax repeal S. 232, Medical Device Access and Innovation Protection Act, device tax repeal Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act H.R. 3474, Hire More Heroes Act of 2014, tax extenders, device tax

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 523, Protect Medical Innovation Act of 2013 S 232, Medical Device Access and Innovation Protection Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Domestic and international tax issues affecting US-based multinational corporations in the House Ways & Means Committee (Tax Reform Act of 2014 Discussion Draft); S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, provisions related to the R&D tax credit, LIFO, Active Financing, Bonus Depreciation and rules related to controlled foreign corporations; HR 523, HR 1295 and S. 232, provisions related to tax on medical devices; S. 1645, Mobile Workforce State Income Tax, provisionsrelated to tax withholding of traveling non-resident employees.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

340B Drug Pricing Program; Critical Care Assessment and Improvement Act of 2014 (S 2966/HR2651); 21st Century Cures initiative; Medical Device Tax Repeal (HR 523/S232)

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE

Financial management and other issues tied to the successful operation of a dental practice as a small business. H.R. 523 Protect Medical Innovation Act of 2013 H.R. 1248 Family Health Care Flexibility Act H.R. 1295 Medical Device Tax Elimination ActH.R. 1527 Student Loan Interest Deduction Act of 2013 H.R. 3391 Indian Health Service Health Professions Tax Fairness Act S. 232 Medical Device Access and Innovation Protection Act S. 610 Family Health Care Flexibility Act S. 966 Medical FSA Improvement Act of 2013 Section 1202 stock Tax on medical devices Tax Exclusion for Contribution to Savings and Retirement Plans Taxation of Small Business: Section 179 Deduction Taxation of Pass-through Entities Cash Method of Accounting Accelerated depreciation Business interest expense deductibility Charitable contribution deduction Estate tax levels Mortgage interest deduction

Client expense: $670,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Air Force, Dept of, Army, Dept of (Other), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Natl Drug Control Policy (NDCP), SENATE, U.S. Coast Guard (USCG), Veterans Affairs, Dept of (VA), White House Office

H.R. 523; Protect Medical Innovation Act of 2013; S. 232 Medical Device Access and Innovation Protection Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 523, H.R. 1295, S. 232 bills related to the Medical Device Excise Tax HR 4718, HR 4457, S.1658 and other bills related to small business tax priorities Issues related to the reform of the tax code

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to the repeal of the medical device excise tax including S.232 and H.R.523, Protect Medical Innovation Act.

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

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE

Public Law No. 113-295, the "Tax Increase Prevention Act." H.R. 523, the "Protect Medical Innovation Act." S.232, the "Medical Device Access and Innovation Protection Act." H.R. 4438, the "American Research and Competitiveness Act." H.R. 3474, the "Hire More Heroes Act" (as amended by the Senate).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR - 1 Tax Reform -- Lower Corporate Tax Rate and modify deductions and create a territorial tax system - Support HR523/S 232: Provisions for excise tax on medical devices -- Repeal - Support Expire Act -- Tax Extenders CFC Look-through provision R&D Tax Credit - Support None: Tax Reform -- Reduce Corporate Inversions by lowering the corporate tax rate - Support

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

NONE: Health Care Overhaul -- Modify for Tort Reform - Support HR 523/S 232: Provisions for excise tax on medical devices -- Repeal - Support

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Health IT regulation HR 3230 - Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014 HR 3303 - Sensible Oversight for Technology which Advances Regulatory Efficiency Act of 2013 HR 4299 - Improving Regulatory Transparency for New Medical Therapies Act HR 4494 - Regenerative Medicine Promotion Act of 2014 HR 523 - Protect Medical Innovation Act of 2013 S 2007 - Preventing Regulatory Overreach To Enhance Care Technology Act of 2014 S 2126 - Regenerative Medicine Promotion Act of 2014 S 232 - Medical Device Access and Innovation Act of 2013 S 2450 - Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014 Veterans Health Care

Client expense: $3,540,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)

S. 232: Medical Device Access and Innovation Protection Act (all provisions) ; H.R. 523: Protect Medical Innovation (all provisions); Issues related to the implementation of the Medical Device Tax; Issues related to the repeal of the Medical Device Tax; International tax on foreign direct investment; Corporate Tax Reform generally; S. 95: Student Loan Affordability Act of 2013 (provisions pertaining to international tax); S.2360/ H.R.4679 The Stop Corporate Inversions Act of 2014 (Provisions related to management and control); H.R.4985 - Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014 (Provisions related to management and control);S. 2786 Corporate Inverters Earnings Stripping Reform Act;

Client expense: $580,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 523/S. 232, the Protect Medical Innovation Act of 2013; all provisions.

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

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Veterans Affairs, Dept of (VA)

Repeal of medical device tax: Protect Medical Innovation Act of 2013 (HR523); Medical Device Access and Innovation Protection Act (S232)

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

S. 232, Medical Device Access and Innovation Protection Act HR. 523, Protect Medical Innovation Act of 2013

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE