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Permanent CFC Look-Through Act of 2015
Legislative Progress
Introduced
March 18, 2015
Latest Action
October 23, 2015
Primary Sponsor
Charles W. Boustany Jr.Republican(LA)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
93pct
219d open
vs 6,526 other HR bills in the 114th — cohort avg 56d
Permanent CFC Look-Through Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (32)
Placed on the Union Calendar, Calendar No. 235.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-309.
Congress.gov source codes: 5000, H12200
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 11.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate tax reform; Issues related to CFC look-through rules (H.R. 1430;
Client expense: $316,600 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Comprehensive Tax Reform (no bill number) (No bill number) Issues relating to Treasury proposed regulations on Section 385 ([REG 108060-15] (IRC Section 385, debt/equity regulations) H.R. 961, A Bill to amend the internal revenue code of 1986 to permanently extend subpart F exemption for active financing (entire bill) H.R. 1430 - Permanent CFC Look Through Act of 2015 (entire bill) General issues regarding tax simplification (no bill #) Issues surrounding OECD Base-Erosion & Profit Shifting (BEPS)
Client expense: $800,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of
General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend expiring tax credits Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credits General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules Tax Reform Blueprint - A Better Way: A Pro-Growth Tax Code for all Americans H.R. 1430 - Permanent CFC Look-Through Act of 2015 - all aspects H.R. 905 - LNG Excise Tax Equalization Act of 2015 - all aspects H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions - all aspects General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 4441 - Aspects related to taxation H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - amending or making permanent federal tax incentives S. 386 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 2315 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 3431 - Waterway LNG Parity Act of 2015 - all aspects S. 2378 - Waterway LNG Parity Act of 2015 - all aspects
2016 · third_quarter · Taxation/Internal Revenue Code
H.R.1430 -Permanent CFC Look-Through Act of 2015: Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income). H.R. 2315/S.386 - Prohibits the wages or other renumeration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.
Client expense: $504,000 · Firm income: Not reported
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1430 -Permanent CFC Look-Through Act of 2015: Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income). H.R. 2315/S.386 - Prohibits the wages or other renumeration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.
Client expense: $530,000 · Firm income: Not reported
| Democratic |
| CT |
| Patrick J. Tiberi | Republican | OH |
| Richard E. Neal | Democratic | MA |
| Ron Kind | Democratic | WI |
| Tom Reed | Republican | NY |
Client expense: $580,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
FY 2017 Budget, including corporate tax proposals and reforms to international tax policy; S. 386, H.R. 2315 Mobile Workforce State Income Tax Simplification Act of 2015; S. 698, H.R. 2775, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; draft Tax Parity for Health Plan Beneficiaries Act; Congressional proposals related to international taxation and innovation box proposals; H.R. 1643, S. 851, Digital Goods and Services Tax Fairness Act; issues related to providing economic incentives to the Commonwealth of Puerto Rico; issues related to corporate integration; Treasury 385 debt-to-equity regulations; issues related to House Republican tax reform blue print.
Client expense: $1,820,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act; H.R. 415 & S. 198, Stop Corporate Inversions Act; S. 1946, Tax Relief Extension Act of 2015; H.R. 1, Tax Reform Act of 2014; Administrations Tax Reform and 2017 Budget Proposals; Senate and House Committee Tax Reform Proposals; Puerto Rican Economy and Debt Relief Proposals (no bills introduced); Reps. Boustany and Neal: "Innovation Promotion Act" Discussion Draft Proposals to reform domestic and international tax structures (no bills introduced);
Client expense: $2,610,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)
General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend tax credits that expired at the end of 2014 Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credits General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules H.R. 1430 - Permanent CFC Look-Through Act of 2015 - all aspects H.R. 905 - LNG Excise Tax Equalization Act of 2015 - all aspects H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions - all aspects General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 4441 - Aspects related to taxation H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - amending or making permanent federal tax incentives S. 386 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 2315 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 3431 - Waterway LNG Parity Act of 2015 - all aspects S. 2378 - Waterway LNG Parity Act of 2015 - all aspects
Client expense: $560,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate tax reform; Issues related to CFC look-through rules (H.R. 1430;
Client expense: $369,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Corporate Tax Reform (no bill number) (No bill number) Issues relating to Treasury proposed regulations on Section 385 ([REG 108060-15] (IRC Section 385, debt/equity regulations) H.R. 961, A Bill to amend the internal revenue code of 1986 to permanently extend subpart F exemption for active financing (entire bill) H.R. 1430 - Permanent CFC Look Through Act of 2015 (entire bill) Patent Box bill (no bill number; discussion draft) General issues regarding tax simplification (no bill #) Issues surrounding OECD Base-Erosion & Profit Shifting (BEPS)
Client expense: $760,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate tax reform; Issues related to CFC look-through rules (H.R. 1430;
Client expense: $369,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
FY 2017 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, H.R. 2315 Mobile Workforce State Income Tax Simplification Act of 2015; S. 698, H.R. 2775, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; draft Tax Parity for Health Plan Beneficiaries Act; Congressional proposals related to international taxation and innovation box proposals; H.R. 1643, S. 851, Digital Goods and Services Tax Fairness Act; issues related to providing economic incentives to the Commonwealth of Puerto Rico; issues related to Corporate integration; Treasury 385 debt-to-equity regulations.
Client expense: $1,060,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R.1430 -Permanent CFC Look-Through Act of 2015: Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income). H.R. 2315/S.386 - Prohibits the wages or other renumeration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.
Client expense: $426,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Issues related to the Affordable Care Act and the Services Contract Act and how benefits are applied. Presidents FY 2016 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 297, Stop Tax Haven Abuse Act; H.R. 235, Permanent Internet Tax Freedom Act; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; S. 431, Internet Tax Freedom Forever Act; S. 537, COMPETE Act of 2015; S. 698, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; H.R. 961, amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income; H. Con. Res. 27, Budget for the United States Government for fiscal year 2016; S. Con. Res. 11 Budget for the United States Government for fiscal year 2016; Amendments to S. Con. Res. 11 Budget for the United States Government for fiscal year 2016: Hatch amendment #1029, deficit neutral reserve fund for legislation preventing American jobs from being moved overseas, which may include a reduction in the corporate income tax rate; Thune-Brown amendment supporting the principle of Mobile Workforce legislation to prevent unexpected or double taxation of employees as they travel outside of their home state for temporary work assignments; Durbin amendment 817, tax increases for companies that ship jobs overseas, credits for patriot employers; Stabenow amendment 523, increase taxes, encourage insourcing of jobs currently overseas; Sanders amendment 323, raise taxes to increase spending on infrastructure; Senate Committee on Finance Working Groups on Business Tax Reform and International Tax Reform; Tax Parity for Health Plan Beneficiaries Act. Congressional proposals related to international taxation and innovation box proposals. Issues relating to: tax reform, international taxation, R&D tax credit, extenders, corporate integration, and IP/innovation/patent box. H.R. 5278, Puerto Rico, Oversight, Management, and Economic Stability Act (PROMESA) Proposed Treasury regulation on Section 385. House Republican Tax Reform Blueprint A Better Way.
Client expense: $430,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
2016 · second_quarter · Taxation/Internal Revenue Code
Corporate Tax Reform (no bill number) (No bill number) Issues relating to Treasury proposed regulations on Section 385 ([REG 108060-15] (IRC Section 385, debt/equity regulations) H.R. 961, A Bill to amend the internal revenue code of 1986 to permanently extend subpart F exemption for active financing (entire bill) H.R. 1430 - Permanent CFC Look Through Act of 2015 (entire bill) Patent Box bill (no bill number; discussion draft) General issues regarding tax simplification (no bill #) Issues surrounding OECD Base-Erosion & Profit Shifting (BEPS)
Client expense: $1,080,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of
General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend tax credits that expired at the end of 2014 Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credits General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules H.R. 1430 - Permanent CFC Look-Through Act of 2015 - all aspects H.R. 905 - LNG Excise Tax Equalization Act of 2015 - all aspects H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions - all aspects General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 4441 - Aspects related to taxation H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - amending or making permanent federal tax incentives S. 386 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 2315 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 3431 - Waterway LNG Parity Act of 2015 - all aspects S. 2378 - Waterway LNG Parity Act of 2015 - all aspects
Client expense: $590,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of
2016 · second_quarter · Taxation/Internal Revenue Code
Tax reform legislation, corporate tax provisions (no bill number) H.R. 1430, The Permanent CFC Look-Through Act of 2015, all provisions
Client expense: $140,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
FY 2017 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, H.R. 2315 Mobile Workforce State Income Tax Simplification Act of 2015; S. 698, H.R. 2775, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; draft Tax Parity for Health Plan Beneficiaries Act; Congressional proposals related to international taxation and innovation box proposals; H.R. 1643, S. 851, Digital Goods and Services Tax Fairness Act; issues related to providing economic incentives to the Commonwealth of Puerto Rico; issues related to Corporate integration; Treasury 385 debt-to-equity regulations.
Client expense: $900,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
Tax reform legislation, corporate tax provisions (no bill numbers) H.R.1430, The Permanent CFC Look-Through Act of 2015
Client expense: Not reported · Firm income: $50,000
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act; H.R. 415 & S. 198, Stop Corporate Inversions Act; S. 1946, Tax Relief Extension Act of 2015; H.R. 1, Tax Reform Act of 2014; Administrations Tax Reform and 2017 Budget Proposals; Senate and House Committee Tax Reform Proposals; Puerto Rican Economy and Debt Relief Proposals (no bills introduced); Reps. Boustany and Neal: "Innovation Promotion Act" Discussion Draft Proposals to reform domestic and international tax structures (no bills introduced);
Client expense: $2,600,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act; H.R. 415 & S. 198, Stop Corporate Inversions Act; S. 1946, Tax Relief Extension Act of 2015; H.R. 1, Tax Reform Act of 2014; Administrations Tax Reform and 2017 Budget Proposals; Senate and House Committee Tax Reform Proposals; Puerto Rican Economy and Debt Relief Proposals (no bills introduced); Reps. Boustany and Neal: "Innovation Promotion Act" Discussion Draft Proposals to reform domestic and international tax structures (no bills introduced);
Client expense: $26,000,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 1430, Permanent CFC Look-Through Act; H.R. 415 & S. 198, Stop Corporate Inversions Act; S. 2786, Corporate Inverters Earnings Stripping Reform; S. 2895, Pay What You Owe Before You Go Act; H.R. 1809, No Federal Contracts for Corporate Deserters Act; H.R. 248, American Job Protection Act; S. 1946, Tax Relief Extention Act of 2015; Administrations Tax Reform and Budget Proposals; Senate and House Committee Tax Reform Proposals; H.R. 1, Tax Reform Act of 2014 (as introduced in the 113th Congress) H.R. 4900, H.R. 5278 & S. 2328, PROMESA; Puerto Rican Economy and Debt Relief Proposals (no bills introduced); Proposals to reform domestic and international tax structures (no bills introduced; Issues related to international tax reform including transitioning to a territorial tax system;
Client expense: $1,700,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Medicare Payment Advisory Commission (MedPAC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)
2016 · second_quarter · Taxation/Internal Revenue Code
H.Con.Res. 25 S.Con. Res. Budget Resolutions Innovation Promotion Act of 2015 discussion draft International Tax Reform HR 880, the American Research and Competitiveness Act, and S. 537, the COMPETE Act, as they relate to the R&D tax credit. HR 2510, to make permanent bonus depreciation. HR 1430, to make permanent the CFC look through rule. S. 1946, the Tax Relief Extension Act, as it relates to the R&D credit, bonus depreciation, and the CFC look-through rule. HR 160, the Protect Medical Innovation Act, and S. 149, the Medical Device Access and Innovation Act, as they relate to repeal of the medical device excise tax. Budget reconciliation legislation, as it relates to the repeal of the medical device tax. Issues related to corporate tax reform and the taxation of U.S. multinational corporations. Proposed Treasury Section 385-Debt-Equity Regulations, as it relates to business cash pooling arrangements.
Client expense: $410,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Issues related to the Affordable Care Act and the Services Contract Act and how benefits are applied. Presidents FY 2016 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 297, Stop Tax Haven Abuse Act; H.R. 235, Permanent Internet Tax Freedom Act; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; S. 431, Internet Tax Freedom Forever Act; S. 537, COMPETE Act of 2015; S. 698, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; H.R. 961, amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income; H. Con. Res. 27, Budget for the United States Government for fiscal year 2016; S. Con. Res. 11 Budget for the United States Government for fiscal year 2016; Amendments to S. Con. Res. 11 Budget for the United States Government for fiscal year 2016: Hatch amendment #1029, deficit neutral reserve fund for legislation preventing American jobs from being moved overseas, which may include a reduction in the corporate income tax rate; Thune-Brown amendment supporting the principle of Mobile Workforce legislation to prevent unexpected or double taxation of employees as they travel outside of their home state for temporary work assignments; Durbin amendment 817, tax increases for companies that ship jobs overseas, credits for patriot employers; Stabenow amendment 523, increase taxes, encourage insourcing of jobs currently overseas; Sanders amendment 323, raise taxes to increase spending on infrastructure; Senate Committee on Finance Working Groups on Business Tax Reform and International Tax Reform; Tax Parity for Health Plan Beneficiaries Act. Congressional proposals related to international taxation and innovation box proposals. Issues relating to: tax reform, international taxation, R&D tax credit, extenders, corporate integration, and IP/innovation/patent box. H.R. 5278, Puerto Rico, Oversight, Management, and Economic Stability Act (PROMESA) Proposed Treasury regulation on Section 385.
Client expense: $490,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
Issues related to the Affordable Care Act and the Services Contract Act and how benefits are applied. Presidents FY 2016 Budget, including corporate tax proposals and reforms to international tax policy; H.R.297, Stop Tax Haven Abuse Act; H.R.235, Permanent Internet Tax Freedom Act; H.R.415, Stop Corporate Inversions Act of 2015; S.174, Stop Tax Haven Abuse Act; S.386, Mobile Workforce State Income Tax Simplification Act of 2015; S.431, Internet Tax Freedom Forever Act; S.537, COMPETE Act of 2015; S.698, Marketplace Fairness Act of 2015; H.R.880, American Research and Competitiveness Act of 2015; H.R.1430, Permanent CFC Look-Through Act of 2015; H.R.961, amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income; H. Con. Res. 27, Budget for the United States Government for fiscal year 2016; S. Con. Res. 11 Budget for the United States Government for fiscal year 2016; Amendments to S. Con. Res. 11 Budget for the United States Government for fiscal year 2016: Hatch amendment #1029, deficit neutral reserve fund for legislation preventing American jobs from being moved overseas, which may include a reduction in the corporate income tax rate; Thune-Brown amendment supporting the principle of Mobile Workforce legislation to prevent unexpected or double taxation of employees as they travel outside of their home state for temporary work assignments; Durbin amendment 817, tax increases for companies that ship jobs overseas, credits for patriot employers; Stabenow amendment 523, increase taxes, encourage insourcing of jobs currently overseas; Sanders amendment 323, raise taxes to increase spending on infrastructure; Senate Committee on Finance Working Groups on Business Tax Reform and International Tax Reform; Tax Parity for Health Plan Beneficiaries Act. Congressional proposals related to international taxation and innovation box proposals. Issues relating to: tax reform, international taxation, R&D tax credit, extenders, corporate integration, and IP/innovation/patent box.
Client expense: $320,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade & Development Agency (USTDA)
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to corporate tax reform; Issues related to CFC look-through rules (H.R. 1430;
Client expense: $444,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
H.R.1430 -Permanent CFC Look-Through Act of 2015: Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income). H.R. 2315/S.386 - Prohibits the wages or other renumeration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.
Client expense: $370,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform and CFC look-through (HR 1430). Issues related to foreign tax credits and modification of the overall domestic loss rules.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
issues related to international tax and corporate tax reform including CFC look-through (HR 1430). Issues related to Proposed Treasury IRC section 385 Regulations.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform including CFC look-through (HR 1430). issues related to IRC Section 199. Issue related to Treasury Proposed IRC section 385 Regulations.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to the expansion of the alternative simplified research and development tax credit (HR 880, HR 5187); issues related to international tax and corporate tax reform including CFC look-through (HR 1430).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
issues related to international tax and corporate tax reform including CFC look-through (HR 1430). Issues related to corporate integration. Issues related to Proposed Treasury IRS section 385 Regulations.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform and CFC look-through (HR 1430). Issues related to the expansion of the research and development tax credit (HR 880; HR 5187). Issues related to corporate residency. Issues related to Proposed Treasury IRS section 385 Regulations.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform and CFC look-through (HR 1430). Issues related to the expansion of the research and development tax credit (HR 880; HR 5187). Issues related to corporate residency. Issues related to Proposed Treasury IRS section 385 Regulations.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Expansion of alternative simplified research and development tax credit (HR 880: HR 5187). Issues related to international tax and corporate tax reform including CFC look through (HR 1430) and IP boxes. Issues related to Proposed Treasury IRS section 385 Regulations.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · second_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform, including CFC look-through (HR 1430, S. 1946) Issues related to the expansion of alternative simplified research and development tax credit (HR 880, HR 5187) Issues related to Proposed Treasury IRC section 385 Regulations
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Expansion of alternative simplified research and development tax credit (HR 880, HR 5187). Issues related to international tax and corporate tax reform and CFC look-through (HR 1430). Issues related to Proposed Treasury IRC section 385 Regulations.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Corporate Tax Reform (no bill number) H.R. 961, A Bill to amend the internal revenue code of 1986 to permanently extend subpart F exemption for active financing (entire bill) H.R. 1430 - Permanent CFC Look Through Act of 2015 (entire bill) Patent Box bill (no bill number; discussion draft) Issues surrounding OECD Base-Erosion & Profit Shifting (BEPS)
Client expense: $1,330,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of
2016 · first_quarter · Taxation/Internal Revenue Code
H.Con.Res. 25 S.Con. Res. Budget Resolutions Innovation Promotion Act of 2015 discussion draft International Tax Reform HR 880, the American Research and Competitiveness Act, and S. 537, the COMPETE Act, as they relate to the R&D tax credit. HR 2510, to make permanent bonus depreciation. HR 1430, to make permanent the CFC look through rule. S. 1946, the Tax Relief Extension Act, as it relates to the R&D credit, bonus depreciation, and the CFC look-through rule. HR 160, the Protect Medical Innovation Act, and S. 149, the Medical Device Access and Innovation Act, as they relate to repeal of the medical device excise tax. Budget reconciliation legislation, as it relates to the repeal of the medical device tax. Issues related to corporate tax reform and the taxation of U.S. multinational corporations.
Client expense: $430,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 961- To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1430 - Permanent CFC Look-Through Act of 2015 S S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 International Tax Reform - Repatriation and Minimum Tax Rates Social Security Disability Insurance Act reform proposals
Client expense: $630,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), Treasury, Dept of
Issues related to the Affordable Care Act and the Services Contract Act and how benefits are applied. Presidents FY 2016 Budget, including corporate tax proposals and reforms to international tax policy; H.R.297, Stop Tax Haven Abuse Act; H.R.235, Permanent Internet Tax Freedom Act; H.R.415, Stop Corporate Inversions Act of 2015; S.174, Stop Tax Haven Abuse Act; S.386, Mobile Workforce State Income Tax Simplification Act of 2015; S.431, Internet Tax Freedom Forever Act; S.537, COMPETE Act of 2015; S.698, Marketplace Fairness Act of 2015; H.R.880, American Research and Competitiveness Act of 2015; H.R.1430, Permanent CFC Look-Through Act of 2015; H.R.961, amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income; H. Con. Res. 27, Budget for the United States Government for fiscal year 2016; S. Con. Res. 11 Budget for the United States Government for fiscal year 2016; Amendments to S. Con. Res. 11 Budget for the United States Government for fiscal year 2016: Hatch amendment #1029, deficit neutral reserve fund for legislation preventing American jobs from being moved overseas, which may include a reduction in the corporate income tax rate; Thune-Brown amendment supporting the principle of Mobile Workforce legislation to prevent unexpected or double taxation of employees as they travel outside of their home state for temporary work assignments; Durbin amendment 817, tax increases for companies that ship jobs overseas, credits for patriot employers; Stabenow amendment 523, increase taxes, encourage insourcing of jobs currently overseas; Sanders amendment 323, raise taxes to increase spending on infrastructure; Senate Committee on Finance Working Groups on Business Tax Reform and International Tax Reform; Tax Parity for Health Plan Beneficiaries Act. Congressional proposals related to international taxation and innovation box proposals. Issues relating to: tax reform, international taxation, R&D tax credit, extenders, corporate integration, and IP/innovation/patent box.
Client expense: $330,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade & Development Agency (USTDA)
2016 · first_quarter · Taxation/Internal Revenue Code
FY 2017 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, H.R. 2315 Mobile Workforce State Income Tax Simplification Act of 2015; S. 698, H.R. 2775, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; draft Tax Parity for Health Plan Beneficiaries Act; Congressional proposals related to international taxation and innovation box proposals; H.R. 1643, S. 851, Digital Goods and Services Tax Fairness Act; issues related to providing economic incentives to the Commonwealth of Puerto Rico; issues related to Corporate integration.
Client expense: $1,045,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act; H.R. 415 & S. 198, Stop Corporate Inversions Act; S. 1946, Tax Relief Extension Act of 2015; H.R. 1, Tax Reform Act of 2014; Administrations Tax Reform and 2017 Budget Proposals; Senate and House Committee Tax Reform Proposals; Puerto Rican Economy and Debt Relief Proposals (no bills introduced); Reps. Boustany and Neal: "Innovation Promotion Act" Discussion Draft Proposals to reform domestic and international tax structures (no bills introduced);
Client expense: $2,570,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)
General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend tax credits that expired at the end of 2014 Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credits General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules H.R. 1430 - Permanent CFC Look-Through Act of 2015 - all aspects H.R. 905 - LNG Excise Tax Equalization Act of 2015 - all aspects H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions - all aspects General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - amending or making permanent federal tax incentives S. 386 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 2315 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 3431 - Waterway LNG Parity Act of 2015 - all aspects S. 2378 - Waterway LNG Parity Act of 2015 - all aspects
Client expense: $640,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act; H.R. 415 & S. 198, Stop Corporate Inversions Act; S. 1946, Tax Relief Extension Act of 2015; H.R. 1, Tax Reform Act of 2014; Administrations Tax Reform and 2017 Budget Proposals; Senate and House Committee Tax Reform Proposals; Puerto Rican Economy and Debt Relief Proposals (no bills introduced); Reps. Boustany and Neal: "Innovation Promotion Act" Discussion Draft Proposals to reform domestic and international tax structures (no bills introduced);
Client expense: $2,630,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)
2016 · first_quarter · Taxation/Internal Revenue Code
H.R.1430 -Permanent CFC Look-Through Act of 2015: Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
Client expense: $745,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Provide legislative and other tax services related to corporate tax issues, international tax issues, tax reform issues and pension issues during the 114th session of Congress on the following bill: - H.R. 1430, Permanent CFC Look-Through Act of 2015 - H.R. 2510, Bill to modify and make permanent bonus depreciation - S. 1946, Tax Relief Extension Act of 2015 - H.R. 2029, Consolidated Appropriations Act, 2016
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Tax reform legislation, corporate tax provisions (no bill numbers) H.R.1430, The Permanent CFC Look-Through Act of 2015
Client expense: Not reported · Firm income: $50,000
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
2016 · first_quarter · Taxation/Internal Revenue Code
issues related to international tax and corporate tax reform including CFC look-through (HR 1430).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform and CFC look-through (HR 1430). Issues related to foreign tax credits and modification of the overall domestic loss rules.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of