Death Tax Repeal Act of 2015

BEPS - Base Erosion and Profit Shifting Comprehensive Tax Reform Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 1105, Death Tax Repeal Act H.R. 2510, S.1660, Permanent Bonus Depreciation IRS Audit Process Reform Pass-Through Tax Reform/Business Equivalency Rate PBGC Premiums, preventing further increases S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 Tax Treaties Treasury's Sec 385 Regs Treasury's Sec. 2704 Minority Valuation Regs

Client expense: $1,760,000 · Firm income: Not reported

Government targets: 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), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Office of Management & Budget (OMB), Office of Surface Mining Reclamation & Enforcement, 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

Corporate Tax Reform Issues S 922, HR 1790, HR 3935- Corporate Tax Dodging Prevention Act HR 415, S 198- Stop Corporate Tax Inversions Act HR 5745- Financial Transaction Tax HR 2889, S 1686- Carried Interest Fairness Act HR 1464, S 1127- Stop Subsidizing Multimillion Corporate Bonus Act Federal income tax exclusion for interest on state and local government public purpose bonds Corporate tax, including rates, loopholes, territorial Repatriation tax rate and requirements S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act, and Schumer-Portman International Tax Plan) HR 1105- Estate tax Earned Income Tax Credit Child Tax Credit Federal tax reform impact on state and local government revenue S 698, HR 2775, Goodlatte draft- State and local tax on internet/remote sales HR 1643, S 851- Digital Goods and Services Tax Fairness Act HR 2584- Business Activity Tax Simplification Act HR 4287- Wireless Tax Fairness Act Earned Income Tax Credit and Child Tax Credit Parity for Puerto Rico

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Substance Abuse & Mental Health Services Administration (SAMHSA), Treasury, Dept of, White House Office

HR 1105 Death Tax Repeal Act of 2015; to urge the Senate to act on House-passed bill.

Client expense: Not reported · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Food & Drug Administration (FDA)

S. 183 and H.R. 928 Health insurance premium tax repeal; Section 1031 IRC; H.R. 30 and S. 30 to define full time employment as 40 hours per week; tax reform; H.R. 1105, S. 860 to repeal the estate tax. House and Senate efforts on tax extenders. H.R. 2029, H.Res 566; tax extenders, HIT tax moratorium, Cadillac Tax delay,

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

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Natl Labor Relations Board (NLRB), SENATE, White House Office

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a SMB issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a SMB issue) Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest - REG-163113-02; (RIN: 1545-BB71) (also a SMB issue) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) Section 179D - Tax deduction for energy efficient commercial and multifamily buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs Apprenticeship and Jobs Training Act of 2015(S. 2020/S. 959) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a HCR and SMB issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a HCR and SMB issue) Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest; NPRM (RIN: 1545-BB71

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Protecting Local Business Opportunity Act (H.R. 3459/S. 2015, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a TAX issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a TAX issue) Consolidated Appropriations Act of 2016 (H.R. 2029, also a BUD, TAX and HCR issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a TAX and HCR issue) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a TAX and HCR issue) Save American Workers Act of 2015 (H.R. 30, also a HCR issue) Forty Hours Is Full Time Act of 2015 (S. 30, also a HCR issue) Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest - REG-163113-02; (RIN: 1545-BB71) (also a TAX issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

HR 1105, Death Tax Repeal Act of 2015

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

Government targets: Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 8 - North American Energy Security and Infrastructure Act of 2015 Legislation seeks to promote energy efficiency inside the federal government and improve the security of energy-related infrastructure primarily by expanding the Department of Energys authorities. NSBA supports H.R. 9 - Innovation Act Reforms the patent system and introduces measures that would make it more difficult for small businesses to defend their patents. NSBA opposes H.R. 25 - The Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R. 1105 - Death Tax Repeal Act of 2015 Bill would repeal the estate and generation-skipping transfer taxes, as well as cut the top gift tax rate. NSBA supports H.R. 1155 - Searching for and Cutting Regulations that are Unnecessarily Burdensome (SCRUB) Act of 2015 This bill would create a special commission to review and repeal regulatory requirements which could be removed without significant impact to the regulations overall effectiveness. NSBA supports H.R. 1732 - Regulatory Protection Act of 2015 The legislation would require the EPA to rewrite the waters of the U.S. rule. NSBA supports H.R. 2045 - TROL Act Legislation would allow the FTC to go after patent trolls which often target small business patent holders. NSBA supports H.R. 2775 - The Remote Transactions Parity Act of 2015 The bill allows states that meet simplification requirements to require remote sellers to collect taxes due on items purchased by consumers in those states. NSBA is monitoring H.R. 2911 - Small Business Healthcare Relief Act This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to allow an employer with fewer than 50 employees that does not offer group health insurance coverage to establish a health reimbursement arrangement. NSBA supports H.R. 3326 - Defend Trade Secrets Act of 2015 Creates a right of action in federal court for trade secrets violations and creates mechanisms to prevent the release of trade secret information. NSBA supports H.R. 4341 - Defending Americas Small Contractors Act of 2016 The bill introduces a number of reforms to increase transparency and the ability of small businesses to compete in the federal marketplace. NSBA supports H.R. 4377 - American Business Competitiveness Act The bill cuts the corporate income tax to 25 percent; limits the top tax rate on non-corporate business income to 25 percent; allows businesses to deduct investment costs when they occur (full expensing); eliminates most business tax credits and many deductions; and moves to a territorial tax system like most developed nations. NSBA is monitoring H.R. 4612 - Midnight Rule Relief Act of 2016 Legislation would prevent agencies from proposing or finalizing regulations from the day after elections to the day of the next presidential inauguration. NSBA supports H.R. 4638 - Main Street Growth Act The legislation seeks to make small business offerings more attractive to investors by creating venture exchanges which will bring together buyers and sellers for of venture securities. NSBA supports H.R. 4773 - Protecting Workplace Advancement and Opportunity Act Legislation would nullify the Department of Labors overtime exemption rule and would require DOL to perform an economic analysis of how changes to overtime regulations will impact nonprofits, small businesses, and employers in other vulnerable industry sectors before issuing a new rule. NSBA supports H.R. 4783 - Commercializing on Small Business Innovation Act of 2016 Legislation would reauthorize the SBIR/STTR programs through 2022. NSBA supports H.R. 4831 - S-Corp Bill Legislation would amend the tax code to clarify that shareholders in an S-Corp. who acquired their shares through crowdfunding would not count against the 100 shareholder cap. NSBA supports H.R. 4850 - Micro Offering Safe Harbor Act Measure would create an exemption from registration requirements under the Securities Act for certain small securities offerings. NSBA supports H.R. 4852 - the Private Placement Improvement Act Would require the Securities and Exchange Commission (SEC) to amend the requirements for Regulation D offerings. It would also direct the SEC to revise rules regarding 506 offerings of a private fund to characterize as an accredited investor a knowledgeable employee of that private fund or the funds investment advisor. NSBA is monitoring H.R. 5076 - Main Street Fairness Act Establishes that businesses that file their taxes as pass-through income-sole proprietorships, partnerships, LLCs and S corporations-will never pay a higher tax rate than their larger counterparts. NSBA supports H.R. 5156 - Small Business Credit Card Act of 2016 Legislation would further protect small-business owners credit cards from unfair and deceptive practices of credit card companies. NSBA supports H.R. 5813 - Overtime Reform and Enhancement Act Will initiate a reasonable three-year phase-in of the Department of Labors new overtime rule. NSBA supports H.J. Res. 71 - Clean Power Plan - Congressional Review Act This resolution would invoke the Congressional Review Act and roll back the Clean Power Plan regulations promulgated by the EPA to cut carbon emissions. NSBA Supports H.J. Res. 72 - Clean Power Plan - Congressional Review Act This resolution would invoke the Congressional Review Act and roll back the Clean Power Plan regulations promulgated by the EPA to cut carbon emissions. NSBA supports H.J.Res. 95 A resolution under the Congressional Review Act to protect workers, students, nonprofit organizations, and small-business owners from the consequences of the Department of Labors controversial overtime rule. NSBA supports S. 155 - the Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports S. 632 - STRONG Patent Act The bill introduces modest patent reforms that would afford small businesses greater protections for their patents. NSBA supports S.698 - Marketplace Fairness Act of 2015 The bill would require eCommerce sellers who gross over $1million in remote (out-of-state) sales per year to collect sales tax from buyers in all 45 states (plus D.C.) that impose a sales tax. NSBA is monitoring S. 1137 - PATENT Act Reforms the patent system and introduces measures that would make it more difficult for small businesses to defend their patents. NSBA opposes S. 1140 - Federal Water Quality Protection Act The legislation would require the EPA to rewrite the waters of the U.S. rule. NSBA supports S. 1584 - Renewable Fuel Standard Repeal Act The bill would remove the renewable fuel standard. NSBA is monitoring S. 1607 - Independent Agency Regulatory Analysis Act of 2015 Creates a procedure whereby the president can require independent regulatory agencies to comply with the same rulemaking requirements that other agencies do. NSBA supports S. 1683 - Searching for and Cutting Regulations that are Unnecessarily Burdensome (SCRUB) Act of 2015 This bill would create a special commission to review and repeal regulatory requirements which could be removed without significant impact to the regulations overall effectiveness. NSBA supports S. 1697 - Small Business Healthcare Relief Act This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to allow an employer with fewer than 50 employees that does not offer group health insurance coverage to establish a health reimbursement arrangement. NSBA supports S. 2006 - Regulatory Accountability Act of 2015 Legislation amends the APA to require that regulating agencies do more thorough examinations of the costs and benefits of promulgating regulations. NSBA supports S. 2012 - Energy Policy Modernization Act of 2015 Measure would make a number of changes impacting the security and the reliability of the energy grid. NSBA supports S. 2582 - Midnight Rule Relief Act of 2016 The bill would prevent agencies from proposing or finalizing regulations from the day after elections to the day of the next presidential inauguration. NSBA supports S. 2696 - Protect Small Business Jobs Act of 2016 Would create a six month grace period for first time regulations violations by small businesses which do not place anyone in imminent danger. NSBA supports S. 2707 - Protecting Workplace Advancement and Opportunity Act Legislation would nullify the Department of Labors overtime exemption rule and would require DOL to perform an economic analysis of how changes to overtime regulations will impact nonprofits, small businesses, and employers in other vulnerable industry sectors before issuing a new rule. NSBA supports S. 2724 - Separation of Powers Restoration Act of 2016 Legislation would effectively eliminate Chevron Deference when courts review agency actions. NSBA supports S. 2733 - Venue Equity and Non-Uniformity Elimination Act of 2016 This legislation will make changes to existing venue requirements in patent infringement litigation. NSBA opposes S. 2792 - Rapid Innovation Fund Enhancement Act of 2016 Legislation would reform the RIF program to ensure small businesses are always able to participate. NSBA supports S. 2793 - SBIR/STTR Reauthorization Act of 2016 The legislation would permanently reauthorize the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) programs. The programs are currently set to expire in 2017. NSBA supports S. 2812 - SBIR/STTR Reauthorization Act of 2016 Legislation would permanently reauthorize the SBIR and STTR programs. NSBA supports S. 2847 - Prove It Act Legislation would allow the Chief Counsel of Advocacy to challenge an agency certification of no significant impact on small businesses under the Regulatory Flexibility Act. NSBA is monitoring S. 2898 - the Small Business National Security Innovation Act of 2016 Legislation would allow SBIR and STTR small businesses to more easily contract to do follow-on work. NSBA supports S. 3464 - the Overtime Reform and Review Act Bill would phase in the new salary overtime threshold over five years, and would require the Government Accountability Office (GAO) to conduct a report during the rules first year to assess its economic effects. NSBA supports S.J.Res.34 A resolution under the Congressional Review Act (CRA) that would block implementation of the administrations overtime rule. NSBA supports

Client expense: $32,000 · Firm income: Not reported

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

H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform S. 3424- Reinsurance/tax No #: House Blueprint for Tax Reform (Brady) Modernization of Derivatives Tax Act (Wyden draft) Corporate Integration (Hatch draft)

Client expense: $790,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Tax Issues relating to funeral service: H.R. 1109 Social Security Lump-Sum Death Benefit Improvement and Modernization Act of 2015: legislation to amend title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase from $255 to $1,000 the lump-sum death payment. H.R. 1105, Death Tax Repeal Act of 2015: legislation to permanently repeal the estate tax. S. 2707 & H.R. 4773: legislation to block the current DoL update on the white collar exemption

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL)

HR 5947/S.3409 - Improved Employment Outcomes for Foster Youth Act of 2016 H.R. 644 - America Gives More Act of 2015 H.R. 1105 / S. 860 - Death Tax Repeal Act of 2015 H.R. 1675 / S. 576 - Encouraging Employee Ownership Act of 2015 S. 698 - Marketplace Fairness Act of 2015 H.R. 2775 - Remote Transactions Parity Act of 2015 S. 1996 - Commonsense Reporting Act of 2015 S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 S. 2075 - American Worker Health Care Tax Relief Act of 2015 House Ways and Means Committee Reconciliation Recommendations pursuant to S. Con. Res. 11, the Concurrent Resolution on the Budget for Fiscal Year 2016 H.Con.Res. 69 - Expressing the sense of Congress that any reform or repeal of the last-in, first-out method of accounting for inventories (LIFO) would cause irreparable and unnecessary damage to United States. H.R. 765 - Restaurant and Retail Jobs and Growth Act H.R.3762 - Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 S.1946 - Tax Relief Extension Act of 2015 S.2045 - Middle Class Health Benefits Tax Repeal Act of 2015

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 1105/S. 860, Death Tax Repeal Act of 2015 H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 5053, Preventing IRS Abuse and Protecting Free Speech Act H.R. 6100/S. 3436, Protect Family Farms and Businesses Act S. 431, Internet Tax Freedom Forever Act S. 698, Marketplace Fairness Act of 2015 S. 2809, A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes Online Sales Simplification Act of 2015 (discussion draft) Proposed rules on the treatment of certain interests in corporations as stock or indebtedness (81 Fed. Reg. 20,912, April 8, 2016) Proposed rules on deemed distributions under section 305(c) of stock and rights to acquire stock (81 Fed. Reg. 21,795, April 13, 2016) Proposed rules on estate, gift, and generation-skipping transfer taxes; restrictions on liquidation of an interest (81 Fed. Reg. 51,413, August 4, 2016) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain, Japan and Poland and a protocol amending the Convention on Mutual Administrative Assistance in Tax Matters; tax reform; pension reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; House Republican tax reform blueprint

Client expense: $18,590,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), 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), 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. Geological Survey (USGS), U.S. Trade Representative (USTR), White House Office

H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill" H.R. 5973, Clarify the tax treatment of certain life insurance contract transactions

Client expense: $860,053 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Corporate Tax Reform Issues S 922, HR 1790, HR 3935- Corporate Tax Dodging Prevention Act HR 415, S 198- Stop Corporate Tax Inversions Act HR 5745- Financial Transaction Tax HR 2889, S 1686- Carried Interest Fairness Act HR 1464, S 1127- Stop Subsidizing Multimillion Corporate Bonus Act Federal income tax exclusion for interest on state and local government public purpose bonds Corporate tax, including rates, loopholes, territorial Repatriation tax rate and requirements S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act, and Schumer-Portman International Tax Plan) HR 1105- Estate tax Earned Income Tax Credit Child Tax Credit Federal tax reform impact on state and local government revenue S 698, HR 2775, Goodlatte draft- State and local tax on internet/remote sales HR 1643, S 851- Digital Goods and Services Tax Fairness Act HR 2584- Business Activity Tax Simplification Act HR 4287- Wireless Tax Fairness Act Earned Income Tax Credit and Child Tax Credit Parity for Puerto Rico

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

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Substance Abuse & Mental Health Services Administration (SAMHSA), Treasury, Dept of, White House Office

Timber provision in tax reform proposals. Estate tax issues. H.R. 1105, S. 860. Section 2704 estate tax regulations Estate tax regulation: Protect Family Farms & Business S.3436, H.R.6100

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

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)

General Tax Issues: LIFO Accounting Method (no specific legislation in this quarter); H.R. 1105, Death Tax Repeal Act of 2015; S. 860, Death Tax Repeal Act of 2015; Treasury Department 2704 valuation regulation; border adjustment tax as related to tax reform (no specific legislation this quarter).

Client expense: $235,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), Natl Labor Relations Board (NLRB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Tax on Sugar Sweetened Beverages and the impact on the vending industry. Specifically, H.R. 1687, the Sugar-Sweetened Beverages Tax Act of 2015 or the SWEET Act. Oppose passage of this act. Tracked H.R. 2029 - Consolidated Appropriations Act, 2016 (Public Law No. 114-113) H.R. 1105 and S.860 Death Tax Repeal Act of 2015. Tracking and supporting. Tracked Treasury Department proposed regulation impacting minority discount valuations which impacts family-owned businesses. Agency Docket Number: REG:163113-02, RIN: 1545-BB71

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

Government targets: Agriculture, Dept of (USDA), Bureau of Engraving & Printing, Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. Mint

S. 860/H.R. 1105 - Death Tax Repeal Act of 2015. Support S. 1660/H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Support

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

bonus depreciation/depreciation schedules/pooling proposals Estate Tax / H.R. 1105, Death Tax Repeal Act of 2015 H.R. 636, America's Small Business Tax Relief Act of 2015 U.S. Corporate Tax Rate 3.8% net investment income tax from ACA Section 1031, Exchange of property held for productive use or investment Deductibility of interest

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Issues relating for funeral: H.R. 1109 Social Security Lump-Sum Death Benefit Improvement and Modernization Act of 2015: legislation to amend title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase from $255 to $1,000 the lump-sum death payment. H.R. 1105, Death Tax Repeal Act of 2015: legislation to permanently repeal the estate tax.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Timber provision in tax reform proposals. Estate tax issues. H.R. 1105, S. 860. Section 2704 estate tax regulations Estate tax regulation: Protect Family Farms and Business: S 3436, HR6100

Client expense: $100,906 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)

Opposed efforts to eliminated use of LIFO accounting method as part of budget debate; discussed and considered position on e-Fairness: the Marketplace Fairness Act (S. 698) and the Remote Transaction Parity Act (H.R. 2275); supported repeal of Estate Tax (H.R. 1105); lobbied for Fair Effective tax rates; discussed tax repatriation options for transportation funding; supported Health Insurance Tax repeal (H.R. 928 / S. 183). Lobbied against potential Border Adjustment Tax (BAT) in future tax reform legislation.

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

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Highway Traffic Safety Administration (NHTSA), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. Copyright Office, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Opposed efforts to repeal 1031 like-kind exchanges for construction equipment and repeal the "Last in, First Out" (LIFO) accounting method. Urged Congress to support the Death Tax Repeal Act (S. 860/HR 1105) to permanently repeal the federal estate tax. In the context of the comprehensive tax reform debate, lobbied for a simplified tax code to reduce compliance costs and ensure more consistency in interpretation and enforcement; ensure tax reform benefits all companies (i.e., including closely-held and pass throughs), not just large, publicly-traded corporations; creates a better climate for capital investment by protecting the business interest deduction, expanding Sec. 179 expensing, preventing Congress from extending cost recovery periods for construction equipment, repealing LIFO, or changing LKE rules; eliminates or reform the estate tax to protect family business assets from being taxed at death; clarifies equipment distributor rental income is not subject to the 3.8 percent Affordable Care Act passive income tax; and creates new user fee revenue streams to support federal surface transportation infrastructure investment.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

H.R.1105, Death Tax Repeal Act of 2015, in opposition to repealing the federal estate tax; H.R.1104, Fair Treatment for All Gifts Act, in support of eliminating gift taxes to contributions to 501c4, 5, & 6 groups; S. 1686, Carried Interest Fairness Act of 2015, in support of using carried interest revenue to avoid sequester cuts; in opposition to the across the board sequester of federal spending, in support of a balanced approach to deficit reduction that does not include further cuts to discretionary programs; in support of funding the American Community Survey (ACS) and 2020 decennial census; in opposition to policy riders that restrict womens access to comprehensive reproductive health care; in support of a comprehensive funding bill that includes sufficient funding for zika prevention and does not include ideological policy riders; in support of funding and aid to support the Flint, Michigan water crisis; in opposition to ideological riders that undermine the Consumer Financial Protection Bureau, the Dodd-Frank Act, the Department of Labor's conflict-of-interest rule or other financial reform and accountability legislation or regulations.

Client expense: $55,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Vice President of the U.S., White House Office

Percentage Depletion Allowance; S. 860, Death Tax Repeal Act of 2015; HR 1105, Death Tax Repeal Act of 2015; Proposed Changes to Section 2709 on Estate Tax and Gift Tax Valuation Discounts

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

Government targets: Centers For Disease Control & Prevention (CDC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Mine Safety & Health Administration (MSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)

BEPS - Base Erosion and Profit Shifting Comprehensive Tax Reform Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 1105, Death Tax Repeal Act H.R. 2510, S.1660, Permanent Bonus Depreciation IRS Audit Process Reform Pass-Through Tax Reform/Business Equivalency Rate PBGC Premiums, preventing further increases S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 Tax Treaties Treasury's Sec 385 Regs Treasury's Sec. 2704 Minority Valuation Regs

Client expense: $1,760,000 · Firm income: Not reported

Government targets: 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), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Office of Management & Budget (OMB), Office of Surface Mining Reclamation & Enforcement, 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

H.R.1105 - Death Tax Repeal Act S.860 - Death Tax Repeal Act Tax Reform LIFO Repeal

Client expense: $187,584 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing; and bonus depreciation allowances. Issues relating to Tax Reform Blueprint. Issues relating to proposed regulations under Section 385. Issues relating to proposed regulations under Sec. 2704, valuation discounts for family-owned businesses. S. 3181/H.R. 5754: S. Corporation Modernization Act of 2016.

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

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Treasury, Dept of

Highway Trust Fund Solvency; S.2606 exempting water and sewer construction from Private Activity Bond volume cap; Individual and corporate tax reform; Financial Accounting Standards Board issues; HR 1105, Permanent reduction or elimination of the estate and gift taxes; Repeal of health insurance tax; Implementation of the Water Resources Reform and Development Act; Like-kind Exchanges (Sec. 1031); Creation of a category for Public Buildings for Private Activity Bond eligibility and exemption of that category from volume cap; H.R. 5008- Clarify Workers Misclassification in the Construction Industry Act; H.R. 5361/S. 3177- Public Buildings Renewal Act 2016; Repeal NPRM on Sec. 385 Debt Equity Rules; American Job Builders Tax Reform Act- POC method accounting;HR 4468 Water Infrastructure Trust Fund Act; Section 199 NPRM; Energy Efficiency Tax Incentives Act(179D); H.R. 6100/ S. 3436- Protect Family Farms and Businesses Act,SEC 2704 Valuation Regulations; H.R. 6042- Nullify Proposed 2704 Regs

Client expense: $159,000 · Firm income: Not reported

Government targets: Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office

Estate Tax HR 6100 - change IRS intrepretation of deductions; request for Senate support of letter to IRS overall tax reform Implementation of bills passed in December: Permanently extend Section 179 small business expensing (H.R. 636) Permanently repeal the Estate Tax (H.R. 1105) Fifty percent bonus depreciation permanent (S 1660) Fifty percent bonus depreciation extended (S. 1666) All also included in Protecting Americans from Tax Hikes Act of 2015 (PATH) Senate package of two-year extension of tax extenders House Tax Reform Package- proposal to eliminate ability to deduct net business interest

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

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Energy Regulatory Commission (FERC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE

Corporate and individual rate reduction and reform; Proposals to adopt a territorial tax system; Estate tax, H.R. 1105; Deductibility of interest; S. 386 and H.R. 2315, the Mobile Workforce State Income Tax Simplification Act; Preserving the tax treatment of employer-provided retirement and healthcare plans; Retirement savings tax incentives; Base erosion and profit shifting; PBGC premium increases; IRS audit process reform

Client expense: $25,674 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

S Corporation Modernization; Tax reform; Private company access to capital and tax structure; Consumer Financial Protection Bureau; Healthcare law and its impact on business; Paperwork burden; Jobs act; Small Business Tax Cut Act, estate tax H.R. 1105

Client expense: $25,674 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform S. 3424- Reinsurance/tax No #: House Blueprint for Tax Reform (Brady) Modernization of Derivatives Tax Act (Wyden draft) Corporate Integration (Hatch draft)

Client expense: $790,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) The Energy Savings and Industrial Competitiveness Act Extension of Tax Provisions (expiring in 2015-16) High-Performance Federal Buildings Act Extend in 2015-16 tax provisions that expire in 2015-16, especially energy efficiency incentives Support investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Renewable Energy Parity legislation Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support Energy Efficiency Tax Incentives Act Support the America's Small Business Tax Relief Act Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effort to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act Support extension of clean energy tax credits in Section 48 Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H.R. 2883 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support the POWER Act of 2015 - S. 1516, H.R.2657 Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376 Encourage Vice President-Elect Pence to support investment in US infrastructure, policies to ensure job growth in the building industry, and protect the country's limited water and energy resources

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdown and budget & debt crisis. Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) Job Creation Small Business participation in public contracting matters Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act Support Energy Savings and Industrial Competitiveness Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support "Tenant Star" program of Better Buildings Act Support Federal Buildings Energy Savings Act Support The Home Owner Managing Energy Savings Act Support The Construction Quality Assurance Act Support expansion of retrofit loan programs, reforms to IRS Section 179D Support GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multiemployer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act Oppose Working Family Flexibility Act Support action on tax, program efforts to increase natural industrial efficiency Support Energy Efficient Schools Support commercial building energy modernization deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2015 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support Expanding Industrial Energy and Water Efficiency Incentives Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act Support Energy Efficiency Improvement Act Support introduction of Energy Savings and Industrial Competitiveness Act Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficiency Tax Incentives Act Support the Energy Savings and Industrial Competitiveness Act Support the Power Efficiency and Resiliency (POWER) Act (HR 2657) Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act Support Environmental Protection Agency's support for combined heat and power (CHP) in proposed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act Support the America's Small Business Tax Relief Act Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments Support Building Energy Codes in the Energy and Water Appropriations Bill Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program; support extension of program to include CHP, WHP Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform. Support Energy Efficiency Improvement Act Support reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support the Energy Efficiency Improvement Act of 2015 - S. 535 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Support efforts to advance energy efficiency in properties owned and supported by Dept. of Housing and Urban Development Support The Energy Savings and Industrial Competitiveness Act of 2015 - H.R. 2177 Support The Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support he Energy and Water Development and Related Agencies Appropriations Act for FY 2016 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015" - S. 71, H.R. 1671 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support Jordan Cove Energy Project to export liquefied national gas (LNG). Support continued development of Pennsylvania's Clean Power Plan (CPP) Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Oppose amendment H. Amdt. 1030 included in the National Defense Authorization Act - H.R. 4909 Support House, Senate energy policy bills deploying additional CHP, WHP resources. Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design Support FAR Council's revision of FAR 28.203-2(b)(3) to be made consistent with the statutory changes adopted in the FY 2016 NDAA Support investment in industrial energy efficiency to further national economic benefits Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support Conference Report on comprehensive energy legislation Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376 Encourage Vice President-Elect Pence to support investment in US infrastructure, policies to ensure job growth in the building industry, and protect the country's limited water and energy resources

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction Support Partnership for Multiemployer Retirement Security Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose amendment to Fair Labor Standards Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support Construction Quality Assurance Act Support laws making it harder for employers to engage in misclassification of workers as independent contractors Filed a statement for the hearing record: "Construction Contracting: Barriers to Small Business Participation", focusing on procurement reforms, procedures impacting small businesses Led a coalition to help develop and present pension reform solutions to Congress Support Smart Energy Act Oppose Working Family Flexibility Act Support Fostering Resilience to Terrorism Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) with Federal, Congressional officials Support introduction of Energy Savings and Industrial Competitiveness Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficient Cool Roofs Act Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support Energy Efficiency Improvement Act Support the reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H. R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support the America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support the Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015. Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support state clean power plan compliance using energy efficiency. Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support Conference Report on comprehensive energy legislation Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill" H.R. 5973, Clarify the tax treatment of certain life insurance contract transactions

Client expense: $860,053 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax- H.R. 1105 and H.R. 6100, Pass Through Entity Taxation-H.R. 5076 and H.R. 4377, LIFO- H.R. 4377, Craft Beverage Modernization Act of 2015- S.1562 and H.R. 2903

Client expense: $370,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1105: Death Tax Repeal Act of 2015 - All provisions. H.R. 34: 21st Century Cures Act - provisions related to the Small Business Health Care Relief Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1105, Death Tax Repeal Act of 2015

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

Government targets: Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform No #: Modernization of Derivatives Tax Act (Wyden draft) House Blueprint for Tax Reform Corporate Integration (Hatch draft)

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

S Corporation Modernization; Tax reform; Private company access to capital and tax structure; Consumer Financial Protection Bureau; Healthcare law and its impact on business; Paperwork burden; Jobs act; Small Business Tax Cut Act, estate tax H.R. 1105

Client expense: $28,526 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Corporate and individual rate reduction and reform; Proposals to adopt a territorial tax system; Estate tax, H.R. 1105; Deductibility of interest; S. 386 and H.R. 2315, the Mobile Workforce State Income Tax Simplification Act; Preserving the tax treatment of employer-provided retirement and healthcare plans; Retirement savings tax incentives; Base erosion and profit shifting; PBGC premium increases; IRS audit process reform

Client expense: $28,526 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Corporate and individual rate reduction and reform; Proposals to adopt a territorial tax system; Estate tax, H.R. 1105; Deductibility of interest; S. 386 and H.R. 2315, the Mobile Workforce State Income Tax Simplification Act; Preserving the tax treatment of employer-provided retirement and healthcare plans; Retirement savings tax incentives; Base erosion and profit shifting; PBGC premium increases; IRS audit process reform

Client expense: $40,691 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of