To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

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

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2530 - To amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $630,000 · Firm income: Not reported

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

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

H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2501 - Small Aircraft Tax Modification Act of 2015 (entire bill) S. 2530 - To amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

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

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

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

H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2501 - Small Aircraft Tax Modification Act of 2015 (entire bill) S. 2530 - To amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

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

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2029 - Protecting Americans From Tax Hikes Act of 2015 - issues related to a five year extension of bonus depreciation and permanent increase of Section 179 expensing (Division Q) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

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

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to the application of federal excise taxes to aircraft management services (no legislative bill) Issues related to comprehensive tax reform (no legislative bill)

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

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

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2029 - Protecting Americans From Tax Hikes Act of 2015 - issues related to a five year extension of bonus depreciation and permanent increase of Section 179 expensing (Division Q) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

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

HR 2029 Consolidated Appropriations Act, 2016 Sec. 143. Extension and Modification of Bonus Depreciation HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. 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, and for other purposes. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $470,000 · Firm income: Not reported

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to the application of federal excise taxes to aircraft management services (no legislative bill) Issues related to comprehensive tax reform (no legislative bill)

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

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

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S 1660 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. 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, and for other purposes. Issues: Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $660,000 · Firm income: Not reported