Business Activity Tax Simplification Act of 2015
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
54pct
16d open
vs 6,526 other HR bills in the 114th — cohort avg 56d
Business Activity Tax Simplification Act of 2015 Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.
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Filing registrants (18)
Ordered to be Reported by the Yeas and Nays: 18 - 7.
Committee Consideration and Mark-up Session Held.
Subcommittee on Regulatory Reform, Commercial And Antitrust Law Discharged.
Subcommittee Hearings Held.
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Referred to the House Committee on the Judiciary.
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
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
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 2775, S.698, H.R.2315, S.386, S.851, H.R.1643, H.R.1528, S.1164, H.R.2584, S. 2555, S.1261, H.R.1087, H.R. 5893
Client expense: Not reported · Firm income: $25,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Potential comprehensive tax reform proposals, including interest expense deduction, dividend tax rates, accelerated depreciation, normalization, international tax, and portfolio interest exemption. Guidance and legislation relating to the forty-percent excise tax on employer-sponsored health coverage (H.R. 2050/S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; and S. 2075, American Worker Health Care Tax Relief Act of 2015). Legislation relating to remote sales in states in which companies do not have a physical presence (S. 698, Marketplace Fairness Act of 2015; and H.R. 2775, Remote Transactions Parity Act of 2015). H.R. 2315/S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 (provisions relating to out-of-state workers traveling to nonresident states for a limited period of time). H.R. 2584, Business Activity Tax Simplification Act of 2015 (provisions relating to setting forth criteria for physical presence in a state). H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. H.R. 4377, American Business Competitiveness Act of 2016 (provisions relating to the corporate tax rate, expensing of deductible investments and carryback of net operating losses). REG-108060-15 IRS/Treasury Section 385 Proposed Regulations (provisions relating to related-party debt and documentation requirements). A Better Way: A Pro Growth Tax Code for all Americans.
Client expense: $470,000 · Firm income: Not reported
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues pertaining to corporate and individual tax reform including bank or SIFI excise tax proposals as well as the deductibility of business interest; H.R. 2584, Business Activity Tax Simplification Act, all provisions; Issues pertaining to New Markets Tax Credits including S. 591, New Markets Tax Credit Extension Act of 2015 and H.R. 855, New Markets Tax Credit Extension Act of 2015; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; Issues pertaining to Department of Treasury Notice of Proposed Rulemaking on section 385, treatment of certain interests in corporations as stock or indebtedness; H.R. 4377, The American Business Competitiveness Act of 2015, issues pertaining to financial services.
Client expense: $1,190,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 5187, the Research & Experimentation Advances Competitiveness at Home (REACH) Act of 2016. S. 386, H.R.2315, Mobile Workforce State Income Tax Simplification Act of 2015. Tax reform proposals. Transfer pricing, treaty, foreign tax credit, international tax, and foreign tax issues. IRC Section 385 proposed regulations. IRC Sec. 901(l) Foreign Tax Credit issues. H.R. 1643, Digital Goods and Services Tax 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. H.R. 2584 Business Activity Tax Simplification Act of 2015.
Client expense: $2,400,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE, Transportation, Dept of (DOT)
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Science Foundation (NSF), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
-HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act of 2015 - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act of 2015 - all provisions relating to cable. -HR 5232 Stop Subsidizing Childhood Obesity Act - all provisions relating to cable. -HR 5893 No Regulation Without Representation Act of 2016 - all provisions relating to cable. -S 386 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 698 Marketplace Fairness Act of 2015 - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable. -S 2623 Protecting Americans from Drug Marketing Act - all provisions relating to cable.
Client expense: $4,190,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS)
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 5818 Mandated Expenses Tax Relief Act; H.R. 1087 Wireless Telecommunications Tax and Fee Collection Fairness Act; H.R. 1397 Seniors Tax Simplification Act; H.R. 1528 End Discriminatory State Taxes for Automobile Rentals; H.R. 1643 Digital Goods and Services Tax Fairness Act; H.R. 1855/S.987 Small Business Tax Equity Act of 2015 ; H.R. 2315 Mobile Workforce State Income Tax Simplification Act; H.R. 27 Tax Code Termination Act; H.R. 2775 Remote Transactions parity Act ; H.R. 2842 Individual Rate Simplification Act; H.R. 2946 IncentivizeCorporate America Act; H.R. 3017 Invest in America Act; H.R. 3083 Bring Jobs Back to America Act; H.R. 3213 Fixed Asset Relief Act; H.R. 3267 Paycheck Relief Act; H.R. 4377 American Business Competiveness Act; H.R. 4518 Corporate Rate Equality and Trade Empowerment Jobs Act; H.R. 4581 Stop Corporate Earnings Stripping Act; H.R. 6098 Transparent Recognition of Unjustified Tax Hoarding in Government Act; H.R.2584 Buisness Activity Tax Simplification Act; H.R.5076 MainStreetFairnessAct; HR ___ Hybrid Origin Discussion Draft; S. 1261 Wireless Telecommunications Tax and Fee Collection Fairness Act; S. 3436/H.R. 6100 Protect Family Farms and Businesses Act.; S. 698 Marketplace Fairness Act; S.2650/H.R. 5946 United States Appreciation for Olympians and Paralympians Act; H.R. 4377 American Business Competiveness Act; H.R. 6270/S. 3424 To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates; H.R. 6246 The Retirement Inflation Protection Act of 2016; H.R. 6098 TRUTH in Government Act; Issues relating to the Better Way Tax Reform Blueprint; Issues relating to 1031 "Like-Kind Exchanges"; H.R. 3687 the Cuba Agricultural Exports Act; Issues relating to the Trans-Pacific Partnership
Client expense: $100,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
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
2016 · fourth_quarter · Taxation/Internal Revenue Code
Corporate tax reform and state taxation of corporate income, including the following legislation: New Markets Tax Credit Extension Act of 2015 (HR 855/S 591); Trade Preferences Extension Act of 2015 (HR 1295/S 2167); Business Activity Tax Simplification Act of 2015 (HR 2584); and Developing a Reliable and Innovative Vision for the Economy (DRIVE) Act (HR 22); Mobile Workforce State Income Tax Simplification Act of 2015 (HR 2315/S 386); Financial Choice Act (HR 5983).
Client expense: $830,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R.2584, Business Activity Tax Simplification Act of 2015, all provisions H.R.4770, "To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements," all provisions H.R. 6369, "To amend the Internal Revenue Code of 1986 to extend for one year the credit for certain qualified film and television and live theatrical productions," all provisions
Client expense: $990,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015 HR 5076, Main Street Fairness Act HR 5187, REACH Act of 2016 HR 5374, Bring Small Businesses Back Tax Reform Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $240,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 698- Marketplace Fairness Act of 2015 - issues related to multi-state taxes. H.R. 2584 - Business Activity Tax Simplification - entire bill.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 698: Marketplace Fairness Act of 2015; H.R. 235: Permanent Internet Tax Freedom Act; S. 431: Internet Tax Freedom Act; H.R. 2315: Mobile Workforce Act; H.R. 1643: Digital Goods and Services Tax Fairness Act; H.R. 2584: Business Activity Tax Simplification Act; H.R. 2775: Remote Transactions Parity Act; Section 199 Amendments to Domestic Production Deduction Regulations (REG-136459-09); H.R. 4377 - American Business Competitiveness Act of 2015; A Better Way Forward on Tax Reform: House Ways & Means Committee; H.R. 4770: To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements.
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R.636: America's Small Business Tax Relief Act of 2015 Issues related to tax provisions expiring in 2016 (tax extenders). H.R.879: Ax the Tax on Middle Class Americans' Health Plans Act Repealing ACA 40% excise tax on group health plans. H.R.2050: Middle Class Health Benefits Tax Repeal Act of 2015 Repealing ACA 40% excise tax on group health plans. H.R.2584: Business Activity Tax Simplification Act of 2015 S.2045: Middle Class Health Care Benefits Tax Repeal Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). S.2075: American Worker Health Care Tax Relief Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). Issues around tax reform as it impacts electric cooperatives. Issues related to the Nuclear Production Tax Credit. H.R. 4622; Carbon Capture Act This bill amends the Internal Revenue Code, with respect to the tax credit for carbon dioxide sequestration, to: (1) make such credit permanent after 2015; (2) increase such credit after 2024 for a qualified facility originally placed in service after December 31, 2015; (3) allow such credit to a person who disposes of, or uses as a tertiary injectant, the carbon dioxide; and (4) modify the definition of "qualified facility" for purposes of eligibility for such credit to require not less than 150,000 metric tons (currently, 500,000 metric tons) to be captured at such a facility during the taxable year. S. 1285; Coal with Carbon Capture and Sequestration Act of 2015 This bill authorizes the Department of Energy to enter into 25-year binding contracts that provide price stabilization support for electricity generated at either an electric generation unit (that uses coal-based generation technology) or carbon dioxide captured from such unit and subsequently sold to a purchaser for either crude oil recovery or other commercial market purposes. HR 5167 Technologies for Energy Security Act The Bill: Amends the Internal Revenue Code of 1986 to extend the credit for residential and commercial energy efficient property and the energy investment tax credit. Seeking an extension of renewable tax credits specifically for Sec. 25(D)and 48(C)of the IRC as related to geothermal energy. H.R. 5172 Extension and Phaseout of Credits for Certain Property The Bill amends the Internal Revenue Code of 1986 to extend the credit commercial energy efficient property and the energy investment tax credit in section 48 of the IRC. S 1755 Extension of Credit for Residential Energy Efficiency Property The Bill amends the Internal Revenue Code of 1986 to extend the credit residential energy efficient property and the energy investment tax credit in section 25D of the IRC. S. 3179 Carbon Capture Utilization and Storage Act The bill amends the Internal Revenue Code of 1986 to improve and extend the credit for carbon dioxide sequestration. HR 5879 To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities. Allows the transfer of the tax credit by certain public entities top eligible project partners
Client expense: $590,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Potential comprehensive tax reform proposals, including interest expense deduction, dividend tax rates, accelerated depreciation, normalization, international tax, and portfolio interest exemption. Guidance and legislation relating to the forty-percent excise tax on employer-sponsored health coverage (H.R. 2050/S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; and S. 2075, American Worker Health Care Tax Relief Act of 2015). Legislation relating to remote sales in states in which companies do not have a physical presence (S. 698, Marketplace Fairness Act of 2015; and H.R. 2775, Remote Transactions Parity Act of 2015). H.R. 2315/S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 (provisions relating to out-of-state workers traveling to nonresident states for a limited period of time). H.R. 2584, Business Activity Tax Simplification Act of 2015 (provisions relating to setting forth criteria for physical presence in a state). H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. REG-108060-15 IRS/Treasury Section 385 Proposed Regulations (provisions relating to related-party debt and documentation requirements).
Client expense: $810,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE, Transportation, Dept of (DOT)
2016 · third_quarter · Taxation/Internal Revenue Code
Issues pertaining to corporate and individual tax reform including bank or SIFI excise tax proposals as well as the deductibility of business interest; H.R. 2584, Business Activity Tax Simplification Act, all provisions; Issues pertaining to New Markets Tax Credits including S. 591, New Markets Tax Credit Extension Act of 2015 and H.R. 855, New Markets Tax Credit Extension Act of 2015; S.386, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; Issues relating to worker classification; Issues pertaining to Department of Treasury Notice of Proposed Rulemaking on section 385, treatment of certain interests in corporations as stock or indebtedness; H.R. 4377, The American Business Competitiveness Act of 2015, issues pertaining to financial services.
Client expense: $1,090,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 5818 Mandated Expenses Tax Relief Act; H.R. 1087 Wireless Telecommunications Tax and Fee Collection Fairness Act; H.R. 1397 Seniors Tax Simplification Act; H.R. 1528 End Discriminatory State Taxes for Automobile Rentals; H.R. 1643 Digital Goods and Services Tax Fairness Act; H.R. 1855/S.987 Small Business Tax Equity Act of 2015 ; H.R. 2315 Mobile Workforce State Income Tax Simplification Act; H.R. 27 Tax Code Termination Act; H.R. 2775 Remote Transactions parity Act ; H.R. 2842 Individual Rate Simplification Act; H.R. 2946 IncentivizeCorporate America Act; H.R. 3017 Invest in America Act; H.R. 3083 Bring Jobs Back to America Act; H.R. 3213 Fixed Asset Relief Act; H.R. 3267 Paycheck Relief Act; H.R. 4377 American Business Competiveness Act; H.R. 4518 Corporate Rate Equality and Trade Empowerment Jobs Act; H.R. 4581 Stop Corporate Earnings Stripping Act; H.R. 6098 Transparent Recognition of Unjustified Tax Hoarding in Government Act; H.R.2584 Buisness Activity Tax Simplification Act; H.R.5076 MainStreetFairnessAct; HR ___ Hybrid Origin Discussion Draft; S. 1261 Wireless Telecommunications Tax and Fee Collection Fairness Act; S. 3436/H.R. 6100 Protect Family Farms and Businesses Act.; S. 698 Marketplace Fairness Act; S.2650/H.R. 5946 United States Appreciation for Olympians and Paralympians Act;
Client expense: $100,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 2775, S.698, H.R.2315, S.386, S.851, H.R.1643, H.R.1528, S.1164, H.R.2584, S. 2555, S.1261, H.R.1087, H.R. 5893
Client expense: Not reported · Firm income: $25,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 5187, The Research & Experimentation Advances Competitiveness at Home (REACH) Act of 2016. S. 386, H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015. Tax reform proposals. Transfer pricing, treaty, foreign tax credit, international tax, and foreign tax issues. IRC Section 385 proposed regulations. H.R. 1643, Digital Goods and Services Tax 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. H.R. 2584, Business Activity Tax Simplification Act of 2015.
Client expense: $2,220,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Science Foundation (NSF), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
S. 698 - Marketplace Fairness Act S. 386/H.R. 2315 - Mobile Workforce State Income Tax Simplification Act of 2015 S. 981 - Invest in Transportation Act H.R. 2584 - Business Activity Tax Simplification Act Corporate Tax Reform International Tax Reform and issues related to foreign regulatory actions S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act
Client expense: $1,070,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Highway Traffic Safety Administration (NHTSA), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · third_quarter · Taxation/Internal Revenue Code
H.R.636: America's Small Business Tax Relief Act of 2015 Issues related to tax provisions expiring in 2016 (tax extenders). H.R.879: Ax the Tax on Middle Class Americans' Health Plans Act Repealing ACA 40% excise tax on group health plans. H.R.2050: Middle Class Health Benefits Tax Repeal Act of 2015 Repealing ACA 40% excise tax on group health plans. H.R.2584: Business Activity Tax Simplification Act of 2015 S.2045: Middle Class Health Care Benefits Tax Repeal Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). S.2075: American Worker Health Care Tax Relief Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). Issues around tax reform as it impacts electric cooperatives. Issues related to the Nuclear Production Tax Credit. H.R. 4622; Carbon Capture Act This bill amends the Internal Revenue Code, with respect to the tax credit for carbon dioxide sequestration, to: (1) make such credit permanent after 2015; (2) increase such credit after 2024 for a qualified facility originally placed in service after December 31, 2015; (3) allow such credit to a person who disposes of, or uses as a tertiary injectant, the carbon dioxide; and (4) modify the definition of "qualified facility" for purposes of eligibility for such credit to require not less than 150,000 metric tons (currently, 500,000 metric tons) to be captured at such a facility during the taxable year. S. 1285; Coal with Carbon Capture and Sequestration Act of 2015 This bill authorizes the Department of Energy to enter into 25-year binding contracts that provide price stabilization support for electricity generated at either an electric generation unit (that uses coal-based generation technology) or carbon dioxide captured from such unit and subsequently sold to a purchaser for either crude oil recovery or other commercial market purposes. HR 5167 Technologies for Energy Security Act The Bill: Amends the Internal Revenue Code of 1986 to extend the credit for residential and commercial energy efficient property and the energy investment tax credit. Seeking an extension of renewable tax credits specifically for Sec. 25(D)and 48(C)of the IRC as related to geothermal energy. H.R. 5172 Extension and Phaseout of Credits for Certain Property The Bill amends the Internal Revenue Code of 1986 to extend the credit commercial energy efficient property and the energy investment tax credit in section 48 of the IRC. S 1755 Extension of Credit for Residential Energy Efficiency Property The Bill amends the Internal Revenue Code of 1986 to extend the credit residential energy efficient property and the energy investment tax credit in section 25D of the IRC. S. 3179 Carbon Capture Utilization and Storage Act The bill amends the Internal Revenue Code of 1986 to improve and extend the credit for carbon dioxide sequestration. HR 5879 To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities. Allows the transfer of the tax credit by certain public entities top eligible project partners
Client expense: $830,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
-HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act of 2015 - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act of 2015 - all provisions relating to cable. -HR 5232 Stop Subsidizing Childhood Obesity Act - all provisions relating to cable. -HR 5893 No Regulation Without Representation Act of 2016 - all provisions relating to cable. -S 386 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 698 Marketplace Fairness Act of 2015 - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable. -S 2623 Protecting Americans from Drug Marketing Act - all provisions relating to cable.
Client expense: $2,910,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Copyright Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R.2584, Business Activity Tax Simplification Act of 2015, all provisions H.R.4770, "To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements," all provisions
Client expense: $830,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Corporate tax reform and state taxation of corporate income, including the following legislation: New Markets Tax Credit Extension Act of 2015 (HR 855/S 591); Trade Preferences Extension Act of 2015 (HR 1295/S 2167); Business Activity Tax Simplification Act of 2015 (HR 2584); and Developing a Reliable and Innovative Vision for the Economy (DRIVE) Act (HR 22); Mobile Workforce State Income Tax Simplification Act of 2015 (HR 2315/S 386); Financial Choice Act (HR 5983).
Client expense: $250,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015 HR 5076, Main Street Fairness Act HR 5187, REACH Act of 2016 HR 5374, Bring Small Businesses Back Tax Reform Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $260,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2016 · third_quarter · Taxation/Internal Revenue Code
HR 1270- Bill to increase repayments of ACA tax credits and expand health savings accounts Corporate Tax Reform Issues, including rates, loopholes, territorial S 922, HR 1790, HR 3935- Corporate Tax Dodging Prevention Act HR 415, S 198- Stop Corporate Tax Inversions Act 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 Repatriation tax rate and rules S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act and Schumer-Portman International Tax Plan) Earned Income Tax Credit; Child Tax Credit Federal tax reform impact on state and local government revenue S 698, HR 2775, Omnibus, Goodlatte discussion 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 State and local tax on wireless phone services
Client expense: $620,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
S. 698: Marketplace Fairness Act of 2015; H.R. 235: Permanent Internet Tax Freedom Act; S. 431: Internet Tax Freedom Act, all provisions related to modifying change to internet access; H.R. 2315: Mobile Workforce Act; H.R. 1643: Digital Goods and Services Tax Fairness Act; H.R. 2584: Business Activity Tax Simplification Act; H.R. 2775: Remote Transactions Parity Act; Section 199 Amendments to Domestic Production Deduction Regulations (REG-136459-09); H.R. 4770: To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements.
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)
2016 · third_quarter · Taxation/Internal Revenue Code
S. 698- Marketplace Fairness Act of 2015 - issues related to multi-state taxes. H.R. 2584 - Business Activity Tax Simplification - entire bill.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
HR 4723- repayments of Affordable Care Act tax credits when income/family situation changes ACA and tax treatment of health care, alternatives to the ACA, ending the tax exclusion for employer-provided health care, policies to rein in prescription drug costs HR 1270- bill to increase repayments of ACA tax credits and expand health savings accounts Financial Transaction Tax HR 2889, S 1686- Carried Interest Fairness Act HR 1464, S 1127- Stop Subsidizing Multimillion Corporate Bonus Act Tax extenders, including Active Financing Exception; CFC Look-Through Rule; Research and Experimentation Tax Credit; Bonus Depreciation; Section 179 Expensing Federal income tax exclusion for interest on state and local government public purpose bonds Corporate tax, including rates, loopholes, territorial Repatriation tax rate and rules S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act and Schumer-Portman International Tax Plan) S 198, HR 415- Tax on inversions (e.g. Stop Corporate Inversions Act) Federal tax reform impact on state and local government revenue S 698, HR 2775, Omnibus- 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 S 386, HR 2315- Mobile Workforce State Income Tax Simplification Act State and local tax on wireless phone services S 790- Economic Freedom Zones Act of 2015
Client expense: $660,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
S. 698 - Marketplace Fairness Act S. 386 - Mobile Workforce State Income Tax Simplification Act of 2015 S. 981 - Invest in Transportation Act H.R. 2584 - Business Activity Tax Simplification Act H.R. 2315 - Mobile Workforce State Income Tax Simplification Act Corporate Tax Reform International Tax Reform and issues related to foreign regulatory actions S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act
Client expense: $1,120,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Highway Traffic Safety Administration (NHTSA), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · second_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015 HR 5076, Main Street Fairness Act HR 5187, REACH Act of 2016 HR 5374, Bring Small Businesses Back Tax Reform Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $240,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2016 · second_quarter · Taxation/Internal Revenue Code
Potential comprehensive tax reform proposals, including interest expense deduction, dividend tax rates, accelerated depreciation, normalization, international tax, and portfolio interest exemption. Guidance and legislation relating to the forty-percent excise tax on employer-sponsored health coverage (H.R. 2050/S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; and S. 2075, American Worker Health Care Tax Relief Act of 2015). Legislation relating to remote sales in states in which companies do not have a physical presence (S. 698, Marketplace Fairness Act of 2015; and H.R. 2775, Remote Transactions Parity Act of 2015). H.R. 2315/S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 (provisions relating to out-of-state workers traveling to nonresident states for a limited period of time). H.R. 2584, Business Activity Tax Simplification Act of 2015 (provisions relating to setting forth criteria for physical presence in a state). H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. REG-108060-15 IRS/Treasury Section 385 Proposed Regulations (provisions relating to related-party debt and documentation requirements).
Client expense: $590,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE, Transportation, Dept of (DOT)
2016 · second_quarter · Taxation/Internal Revenue Code
Issues pertaining to corporate and individual tax reform including bank or SIFI excise tax proposals as well as the deductibility of business interest; H.R. 2584, Business Activity Tax Simplification Act, all provisions; Issues pertaining to New Markets Tax Credits including S. 591, New Markets Tax Credit Extension Act of 2015 and H.R. 855, New Markets Tax Credit Extension Act of 2015; S.386, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; Issues relating to worker classification; Issues pertaining to Department of Treasury Notice of Proposed Rulemaking on section 385, treatment of certain interests in corporations as stock or indebtedness; H.R. 4377, The American Business Competitiveness Act of 2015, issues pertaining to financial services.
Client expense: $1,120,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Risk Management Agency, SENATE, Treasury, Dept of
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 2775, S.698, H.R.2315, S.386, S.851, H.R.1643, H.R.1528, S.1164, H.R.2584, S. 2555, S.1261, H.R.1087
Client expense: Not reported · Firm income: $25,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
S. 698: Marketplace Fairness Act of 2015; H.R. 235: Permanent Internet Tax Freedom Act; S. 431: Internet Tax Freedom Act, all provisions related to modifying change to internet access; H.R. 2315: Mobile Workforce Act; H.R. 1643: Digital Goods and Services Tax Fairness Act; H.R. 2584: Business Activity Tax Simplification Act; H.R. 2775: Remote Transactions Parity Act; Section 199 Amendments to Domestic Production Deduction Regulations (REG-136459-09); H.R. 4770: To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements.
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 5187, The Research & Experimentation Advances Competitiveness at Home (REACH) Act of 2016. H.R. 2315, S. 386, Mobile Workforce State Income Tax Simplification Act of 2015. Tax reform proposals. Transfer pricing, treaty, foreign tax credit, international tax, and foreign tax issues. IRC Section 385 proposed regulations. IRC Section 901(l). H.R. 1643, Digital Goods and Services Tax 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. H.R. 2584, Business Activity Tax Simplification Act of 2015.
Client expense: $2,070,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Science Foundation (NSF), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act - all provisions relating o cable. -S 386 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 537 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation (COMPETE) Act - all provisions relating to cable. -S 698 Marketplace Fairness Act - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable.
Client expense: $3,040,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Copyright Office
2016 · second_quarter · Taxation/Internal Revenue Code
H.R.2584, Business Activity Tax Simplification Act of 2015, all provisions H.R.4770, "To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements," all provisions
Client expense: $840,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 1087 Wireless Telecommunications Tax and Fee Collection Fairness Act; H.R. 1206 No Hires for the Delinquent IRS Act; H.R. 1270 Restoring Access to Medication Act; H.R. 1397 Seniors Tax Simplification Act; H.R. 1528 End Discriminatory State Taxes for Automobile Rentals; H.R. 1643 Digital Goods and Services Tax Fairness Act; H.R. 1855/S.987 Small Business Tax Equity Act of 2015 ; H.R. 2315 Mobile Workforce State Income Tax Simplification Act; H.R. 27 Tax Code Termination Act; H.R. 2775 Remote Transactions parity Act ; H.R. 2842 Individual Rate Simplification Act; H.R. 2946 Incentivize Corporate America Act; H.R. 3017 Invest in America Act; H.R. 3083 Bring Jobs Back to America Act ; H.R. 3213 Fixed Asset Relief Act; H.R. 3267 Paycheck Relief Act; H.R. 3724 Ensuring Integrity in the IRS Workforce Act of 2016; H.R. 4377 American Business Competiveness Act ; H.R. 4518 Corporate Rate Equality and Trade Empowerment Jobs Act; H.R. 4581 Stop Corporate Earnings Stripping Act; H.R. 4885 IRS Oversight While Eliminating Spending Act; H.R. 4890 To impose a ban on the payment of bonuses to employees of the Internal Revenue Service until the Secretary of the Treasury develops and implements a comprehensive customer service strategy; H.R. 5053 Preventing IRS Abuse and Protecting Free Speech Act; H.R. 5324/S. 2980 Health Savings Account Expansion Act of 2016; H.R. 5485 Financial Services and General Government Appropriations Act of 2017; H.R. 5538 Deppartment of Interior, Environment, and Related Agencies Appropriations Act of 2017; H.R.2584 Buisness Activity Tax Simplification Act; H.R.5076 Main Street Fairness Act; HR ___ Hybrid Origin Discussion Draft; HR 4884 CURB Lifeline Act; S. 1261 Wireless Telecommunications Tax and Fee Collection Fairness Act; S. 698 Marketplace Fairness Act; 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; Treaty Document 111-7 Tax Convention with Hungary
Client expense: $100,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)
2016 · second_quarter · Taxation/Internal Revenue Code
Corporate tax reform and state taxation of corporate income, including the following legislation: New Markets Tax Credit Extension Act of 2015 (HR 855/S 591); Trade Preferences Extension Act of 2015 (HR 1295/S 2167); Business Activity Tax Simplification Act of 2015 (HR 2584); and Developing a Reliable and Innovative Vision for the Economy (DRIVE) Act (HR 22); Mobile Workforce State Income Tax Simplification Act of 2015 (HR 2315/S 386).
Client expense: $290,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
H.R.636: America's Small Business Tax Relief Act of 2015 Issues related to tax provisions expiring in 2016 (tax extenders). H.R.879: Ax the Tax on Middle Class Americans' Health Plans Act Repealing ACA 40% excise tax on group health plans. H.R.2050: Middle Class Health Benefits Tax Repeal Act of 2015 Repealing ACA 40% excise tax on group health plans. H.R.2584: Business Activity Tax Simplification Act of 2015 S.2045: Middle Class Health Care Benefits Tax Repeal Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). S.2075: American Worker Health Care Tax Relief Act of 2015 Legislation to repeal the 40% ACA Excise Tax (aka the Cadillac Tax). Issues around tax reform as it impacts electric cooperatives. Issues related to the Nuclear Production Tax Credit. H.R. 4622; Carbon Capture Act This bill amends the Internal Revenue Code, with respect to the tax credit for carbon dioxide sequestration, to: (1) make such credit permanent after 2015; (2) increase such credit after 2024 for a qualified facility originally placed in service after December 31, 2015; (3) allow such credit to a person who disposes of, or uses as a tertiary injectant, the carbon dioxide; and (4) modify the definition of "qualified facility" for purposes of eligibility for such credit to require not less than 150,000 metric tons (currently, 500,000 metric tons) to be captured at such a facility during the taxable year. S. 1285; Coal with Carbon Capture and Sequestration Act of 2015 This bill authorizes the Department of Energy to enter into 25-year binding contracts that provide price stabilization support for electricity generated at either an electric generation unit (that uses coal-based generation technology) or carbon dioxide captured from such unit and subsequently sold to a purchaser for either crude oil recovery or other commercial market purposes. HR 5167 Technologies for Energy Security Act The Bill amends the Internal Revenue Code of 1986 to extend the credit for residential and commercial energy efficient property and the energy investment tax credit. Seeking an extension of renewable tax credits specifically for Sec. 25(D)and 48(C)of the IRC as related to geothermal energy. HR 5172 Extension and Phaseout of Credits for Certain Property The Bill amends the Internal Revenue Code of 1986 to extend the credit commercial energy efficient property and the energy investment tax creditin section 48 of the IRC. S 1755 Extension of Credit for Residential Energy Efficiency Property The Bill amends the Internal Revenue Code of 1986 to extend the credit residential energy efficient property and the energy investment tax credit in section 25D of the IRC. S. 3179 Carbon Capture Utilization and Storage Act The bill amends the Internal Revenue Code of 1986 to improve and extend the credit for carbon dioxide sequestration.
Client expense: $700,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
HR 4723- repayments of Affordable Care Act tax credits when income/family situation changes ACA and tax treatment of health care, alternatives to the ACA, ending the tax exclusion for employer-provided health care, policies to rein in prescription drug costs HR 1270- bill to increase repayments of ACA tax credits and expand health savings accounts Financial Transaction Tax HR 2889, S 1686- Carried Interest Fairness Act HR 1464, S 1127- Stop Subsidizing Multimillion Corporate Bonus Act Tax extenders, including Active Financing Exception; CFC Look-Through Rule; Research and Experimentation Tax Credit; Bonus Depreciation; Section 179 Expensing Federal income tax exclusion for interest on state and local government public purpose bonds Corporate tax, including rates, loopholes, territorial Repatriation tax rate and rules S 174, HR 297- Tax on international firms (e.g. Stop Tax Haven Abuse Act and Schumer-Portman International Tax Plan) S 198, HR 415- Tax on inversions (e.g. Stop Corporate Inversions Act) Federal tax reform impact on state and local government revenue S 698, HR 2775, Omnibus- 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 S 386, HR 2315- Mobile Workforce State Income Tax Simplification Act State and local tax on wireless phone services S 790- Economic Freedom Zones Act of 2015
Client expense: $650,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Social Security Administration (SSA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
Potential comprehensive tax reform proposals, including interest expense deduction, dividend tax rates, accelerated depreciation, normalization, international tax, and portfolio interest exemption. Guidance and legislation relating to the forty-percent excise tax on employer-sponsored health coverage (H.R. 2050/S. 2045, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; and S. 2075, American Worker Health Care Tax Relief Act of 2015). Legislation relating to remote sales in states in which companies do not have a physical presence (S. 698, Marketplace Fairness Act of 2015; and H.R. 2775, Remote Transactions Parity Act of 2015). H.R. 2315/S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 (provisions relating to out-of-state workers traveling to nonresident states for a limited period of time). H.R. 2584, Business Activity Tax Simplification Act of 2015 (provisions relating to setting forth criteria for physical presence in a state). H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions.
Client expense: $580,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Park Service (NPS), SENATE, Transportation, Dept of (DOT)
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 3762 Restoring Americans Healthcare Freedom Reconciliation Act, H.R. 4377 American Business Competiveness Act, H.R. 4518 Corporate Rate Equality and Trade Empowerment Jobs Act, H.R. 4723 Protecting Taxpayers by Recovering Improper Obamacare Subsidy Overpayments Act, H.R. 1397 Seniors Tax Simplification Act, H.R. 2842 Individual Rate Simplification Act, H.R. 2946 IncentivizeCorporate America Act, H.R. 3017 Invest in America Act, H.R. 3083 Bring Jobs Back to America Act, H.R. 3213 Fixed Asset Relief Act, H.R. 3267 Paycheck Relief Act, 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 businesses., H.R. 4581 Stop Corporate Earnings Stripping Act, H.R. 27 Tax Code Termination Act, H.Con.Res. 89 Expressing the sense of Congress that a carbon tax would be detrimental to the U.S. economy, H.R. 699 Email Privacy Act, S. 356 Electronic Communications Privacy Amendments Act of 2015, S. 698 Marketplace Fairness Act, H.R.2584 Buisness Activity Tax Simplification Act, H.R. 1528 End Discriminatory State Taxes for Automobile Rentals, S. 1261 Wireless Telecommunications Tax and Fee Collection Fairness Act, H.R. 1087 Wireless Telecommunications Tax and Fee Collection Fairness Act, Hybrid Origin Discussion Draft, H.R. 2315 Mobile Workforce State Income Tax Simplification Act, H.R. 2775 Remote Transactions parity Act , H.R. 1643 Digital Goods and Services Tax Fairness Act, H.R. 2775 Remote Transactions Parity Act, S. 1431 Internet Tax Freedom Forever Act
Client expense: $80,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · first_quarter · Law Enforcement/Crime/Criminal Justice
H.R. 3713 Sentencing Reform Act, H.R. 4002 Crinimal Code Improvement Act, H.R. 759 Recidivism Risk Reduction Act, H.R. 340 Rebalance for an Effective Defense Uniform and Civilian Employees Act, H.R. 2944 Safe, Accountable, Fair, Effective Justice Reinvestment Act, S. 2123 Sentencing Reform and Corrections Act, S. 2298 Mens Rea Reform Act, H.R. 699 Email Privacy Act, S. 356 Electronic Communications Privacy Amendments Act of 2015, S. 698 Marketplace Fairness Act, H.R.2584 Buisness Activity Tax Simplification Act, H.R. 1528 End Discriminatory State Taxes for Automobile Rentals, S. 1261 Wireless Telecommunications Tax and Fee Collection Fairness Act, H.R. 1087 Wireless Telecommunications Tax and Fee Collection Fairness Act, Hybrid Origin Discussion Draft, H.R. 2315 Mobile Workforce State Income Tax Simplification Act, H.R. 2775 Remote Transactions parity Act , H.R. 1643 Digital Goods and Services Tax Fairness Act, H.R. 2775 Remote Transactions Parity Act, S. 1431 Internet Tax Freedom Forever Act , H.R. 3086 Permanent Internet Tax Freedom Ac, HR 4884 CURB Lifeline Act
Client expense: $80,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · first_quarter · Taxation/Internal Revenue Code
Issues pertaining to corporate and individual tax reform including bank or SIFI excise tax proposals as well as the deductibility of business interest; H.R. 2584, Business Activity Tax Simplification Act, all provisions; Issues pertaining to New Markets Tax Credits including S. 591, New Markets Tax Credit Extension Act of 2015 and H.R. 855, New Markets Tax Credit Extension Act of 2015; S.386, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015, all provisions; Issues relating to worker classification; H.R. 2029, Consolidated Appropriations Act, 2016, all provisions.
Client expense: $1,310,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Risk Management Agency, SENATE, Treasury, Dept of
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015. H.R. 2315/S. 386, Mobile Workforce State Income Tax Simplification Act of 2015. Tax reform proposals. Transfer pricing, treaty, foreign tax credit, international tax, and foreign tax issues. H.R. 1643, Digital Goods and Services Tax Fairness Act of 2015. Internal Revenue Code administrative procedures. H.R. 2584 Business Activity Tax Simplification Act of 2015.
Client expense: $2,020,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Science Foundation (NSF), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
S. 698: Marketplace Fairness Act of 2015; H.R. 235: Permanent Internet Tax Freedom Act; S. 431: Internet Tax Freedom Act, all provisions related to modifying change to internet access; H.R. 2315: Mobile Workforce Act; H.R. 1643: Digital Goods and Services Tax Fairness Act; H.R. 2584: Business Activity Tax Simplification Act; H.R. 2775: Remote Transactions Parity Act; Section 199 Amendments to Domestic Production Deduction Regulations (REG-136459-09); H.R. 4770: To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements.
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)
2016 · first_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015
Client expense: $210,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2016 · first_quarter · Taxation/Internal Revenue Code
H.R.2584, Business Activity Tax Simplification Act of 2015, all provisions H.R.4770, "To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements," all provisions
Client expense: $1,810,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE