To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions.
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This bill amends the Internal Revenue Code to extend the period in which a corporation may carryover excess contributions for purposes of the tax deduction for charitable contributions from 5 to 20 succeeding taxable years.
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Filing registrants (33)
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 · first_quarter · Taxation/Internal Revenue Code
H.R. 636, "Americas Small Business Tax Relief Act of 2015" H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, "American Worker Healthcare Tax Relief Act of 2015"; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform.
Client expense: $340,000 · Firm income: Not reported
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.4016 - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. Tax Credits: The investment tax credit for combined heat and power. This issue arose in H.R. 2657 - Power Efficiency and Resiliency Act (POWER Act) - to alter Section 48 of the Internal Revenue Code of 1986 to increase and alter the investment tax credit for combined heat and power. This bill would amends Section 48 of the tax code to provide parity for combined heat and power (CHP) with other forms of energy. The bill would increase the investment tax credit for CHP from 10% to 30% and would apply to the first 25 MW of a project instead of the first 15MW. Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act) This bill would amends Section 48 of the tax code to provide parity for combined heat and power (CHP) with other forms of energy. The bill would increase the investment tax credit for CHP from 10% to 30% and would apply to the first 25 MW of a project instead of the first 15MW. Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016. Tax Parity: S. 2378 - Waterway LNG Parity Act of 2015. H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 4016, Amending 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; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; A Better Way: A Pro Growth Tax Code for all Americans.
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 636, "Americas Small Business Tax Relief Act of 2015"; H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 2917, Commodity End-User Relief Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation; A Better Way: A Pro Growth Tax Code for all Americans.
Client expense: $410,000 · Firm income: Not reported
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 1964, Tax Relief Extension Act of 2015 -Support incentives for energy efficiency buildings (179D) H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; Policies supporting universal/utility scale solar; Maintain parity for dividend and capital gains tax rates.
Client expense: $230,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Support incentives for energy efficiency buildings (179D) H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; Maintain parity for dividend and capital gains tax rates.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Democratic |
| NY |
| Charles W. Boustany Jr. | Republican | LA |
| Devin Nunes | Republican | CA |
| Diane Black | Republican | TN |
| James B. Renacci | Republican | OH |
| Jason Smith | Republican | MO |
| John Kline | Republican | MN |
| Kenny Marchant | Republican | TX |
| Kristi L. Noem | Republican | SD |
| Mac Thornberry | Republican | TX |
| Mike Thompson | Democratic | CA |
| Patrick J. Tiberi | Republican | OH |
| Patrick T. McHenry | Republican | NC |
| Peter J. Roskam | Republican | IL |
| Peter T. King | Republican | NY |
| Richard E. Neal | Democratic | MA |
| Ron Kind | Democratic | WI |
| Sam Graves | Republican | MO |
| Steve King | Republican | IA |
| Timothy J. Walz | Democratic | MN |
| Tom Emmer | Republican | MN |
Client expense: $280,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
DAVID BROWN: House, Senate Nuclear Investment Tax Credits DAVID GILBERT: House and Senate H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 4016, Amending 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; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; A Better Way: A Pro Growth Tax Code for all Americans. Tax extenders JACQUELINE CARNEY: House, Senate Nuclear Investment Tax Credits KATHERINE OTT: House, Senate H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions Nuclear Investment Tax Credits SALLY MCALLISTER: House, Senate H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities Nuclear Investment Tax Credits
Client expense: $900,000 · Firm income: Not reported
Government targets: Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), 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
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 · fourth_quarter · Taxation/Internal Revenue Code
HR 2029: CONSOLIDATED APPROPRIATIONS ACT, 2016; PROVISIONS REGARDING CHARITABLE CARRY FORWARD, BONUS DEPRECIATIONS, CYBERSECURITY, NUCLEAR PROVISIONS & CADILLAC TAX HR 4016: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO EXTEND THE LIMITATION ON THE CARRYOVER OF EXCESS CORPORATE CHARITABLE CONTRIBUTIONS; ALL PROVISIONS OF THE BILL HR 4377: AMERICAN BUSINESS COMPETITIVENESS ACT OF 2015, ALL PROVISIONS OF THE BILL
Client expense: $650,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Utilities
FISCAL YEAR 2017 CONGRESSIONAL APPROPRIATIONS COMMITTEES ALL PARTIES LETTER REGARDING LOW INCOME HOUSING ENERGY ASSISTANCE PROPOSAL (LIHEAP); ALL PROVISIONS HR 8: NORTH AMERICAN ENERGY SECURITY AND INFRASTRUCTURE ACT OF 2015; ALL PROVISIONS OF THE BILL HR 1838: CLEAR CREEK NATIONAL RECREATION AREA AND CONSERVATION ACT; ALL PROVISIONS OF THE BILL HR 2029: CONSOLIDATED APPROPRIATIONS ACT, 2016; DISCUSSIONS REGARDING CHARITABLE CARRY FORWARD, BONUS DEPRECIATIONS, CYBERSECURITY, NUCLEAR PROVISIONS & CADILLAC TAX HR 2358: ELECTRICITY RELIABILITY AND FOREST PROTECTION ACT; ALL PROVISIONS OF THE BILL HR 2538: LYTTON RANCHERIA HOMELANDS ACT OF 2015; ALL PROVISIONS OF THE BILL HR 2749: DAMS ACCOUNTABILITY, MAINTENANCE, AND SAFETY ACT; ALL PROVISIONS OF THE BILL HR 2898: WESTERN WATER AND AMERICAN FOOD SECURITY ACT OF 2015; ALL PROVISIONS OF THE BILL HR 3286: HONORING INVESTMENTS IN RECRUITING AND EMPLOYING AMERICAN MILITARY VETERANS (HIRE VETS) ACT OF 2016; ALL PROVISIONS OF THE BILL HR 3565: CALIFORNIA COASTAL NATIONAL MONUMENT EXPANSION ACT; ALL PROVISIONS OF THE BILL HR 3668: CALIFORNIA MINERALS, OFF-ROAD RECREATION, AND CONSERVATION ACT; ALL PROVISIONS OF THE BILL HR 4016: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO EXTEND THE LIMITATION ON THE CARRYOVER OF EXCESS CORPORATE CHARITABLE CONTRIBUTIONS; ALL PROVISIONS OF THE BILL HR 4937: PROTECTING OUR INFRASTRUCTURE OF PIPELINES AND ENHANCING SAFETY (PIPES) ACT OF 2016; ALL PROVISIONS OF THE BILL HR 5050: PIPELINE SAFETY ACT OF 2016; ALL PROVISIONS OF THE BILL HR 5303: WATER RESOURCES DEVELOPMENT ACT OF 2016; PROVISIONS RELATED TO FUNDING TO PROCESS PERMITS S 414: CALIFORNIA DESERT CONSERVATION AND RECREATION ACT OF 2015; ALL PROVISIONS OF THE BILL S 612: WATER INFRASTRUCTURE AND IMPROVEMENTS FOR THE NATION (WIIN) ACT; PROVISIONS RELATED TO SECTION 4008 AND SECTION 1125 S 1208: PIPELINE MODERNIZATION AND CONSUMER PROTECTION ACT; ALL PROVISIONS OF THE BILL S 1209: PIPELINE REVOLVING FUND AND JOB CREATION ACT; ALL PROVISIONS OF THE BILL S 1236: HYDROPOWER IMPROVEMENT ACT OF 2015; ALL PROVISIONS OF THE BILL S 1894: CALIFORNIA EMERGENCY DROUGHT RELIEF ACT OF 2015; ALL PROVISIONS OF THE BILL S 2012: NORTH AMERICAN ENERGY SECURITY AND INFRASTRUCTURE ACT OF 2016; ALL PROVISIONS OF THE BILL S 2276: PIPES ACT OF 2016; ALL PROVISIONS OF THE BILL S 2533: CALIFORNIA LONG-TERM PROVISIONS FOR WATER SUPPLY AND SHORT-TERM PROVISIONS FOR EMERGENCY DROUGHT RELIEF ACT; ALL PROVISIONS OF THE BILL S 2658: FEDERAL AVIATION ADMINISTRATION REAUTHORIZATION ACT OF 2016; PROVISIONS RELATED TO UNMANNED AIRCRAFT SYSTEMS DISCUSSION DRAFT: HYDROPOWER REGULATORY MODERNIZATION ACT OF 2015 (REPRESENTATIVE CATHY MCMORRIS RODGERS); ALL PROVISIONS OF THE DRAFT P.L. 113-121 (HR 3080): WATER RESOURCES REFORM AND DEVELOPMENT ACT OF 2014; PROVISIONS RELATED TO SECTION 1006
Client expense: $650,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 4016, Amending 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; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Cost Recovery Reform & Simplification Act (Draft); Modernization of Derivatives Tax Act of 2016 (Draft); A Better Way: A Pro Growth Tax Code for all Americans (Draft).
Client expense: $2,160,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 2029 - "Consolidated Appropriations Act, 2016" H.R. 2050 - "Middle Class Health Benefits Tax Repeal Act of 2015" H.R. 2315 - "Mobile Workforce State Income Tax Simplification Act of 2015" H.R. 4016 - Amending IRS code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions S. 386 - "Mobile Workforce State Income Tax Simplification Act of 2015" S. 2045 - "Middle Class Health Benefits Tax Repeal Act of 2015" Tax Extenders legislation generally Tax Reform issues generally
Client expense: $210,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to charitable carry-forward, HR 4016 (To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions.)
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4016, To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions: provisions pertaining to the utility industry. S. 386, Mobile Workforce State Income Tax Simplification Act of 2015: provisions pertaining to the utility industry. H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities. Issues relating to A Better Way: A Pro Growth Tax Code for all Americans.
Client expense: $470,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.4016 - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. Tax Credits: The investment tax credit for combined heat and power. This issue arose in H.R. 2657 - Power Efficiency and Resiliency Act (POWER Act) - to alter Section 48 of the Internal Revenue Code of 1986 to increase and alter the investment tax credit for combined heat and power. This bill would amends Section 48 of the tax code to provide parity for combined heat and power (CHP) with other forms of energy. The bill would increase the investment tax credit for CHP from 10% to 30% and would apply to the first 25 MW of a project instead of the first 15MW. Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act) This bill would amends Section 48 of the tax code to provide parity for combined heat and power (CHP) with other forms of energy. The bill would increase the investment tax credit for CHP from 10% to 30% and would apply to the first 25 MW of a project instead of the first 15MW. Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016. Tax Parity: S. 2378 - Waterway LNG Parity Act of 2015. H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 4016, Amending 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; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; A Better Way: A Pro Growth Tax Code for all Americans.
Client expense: $260,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service
2016 · fourth_quarter · Taxation/Internal Revenue Code
Advocated the retention of partnership status for natural gas infrastructure companies. Supported H.R. 4016 carryover of excess corporate charitable contributions.
Client expense: $290,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 2315 "Mobile Workforce State Income Tax Simplification Act. H.R. 4016 amending the Internal Revenue Code of 1986 to extend the limitation on carry-over of excess corporate charitable contributions (Paulsen) H.R. 4955 "The Pension and Budget Integrity Act" (Renacci) House Blue Print for Tax Reform S. 386 "Mobile Workforce State Income Tax Simplification Act. S. 3240 The Pension and Budget Integrity Act".
Client expense: $610,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE
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
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
2016 · fourth_quarter · Taxation/Internal Revenue Code
Arthur H.R. 4016, Amending 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; A Better Way: A Pro Growth Tax Code for all Americans.
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.4016 - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: The investment tax credit for combined heat and power. This issue arose in H.R. 2657 - Power Efficiency and Resiliency Act (POWER Act) - to alter Section 48 of the Internal Revenue Code of 1986 to increase and alter the investment tax credit for combined heat and power. This bill would amends Section 48 of the tax code to provide parity for combined heat and power (CHP) with other forms of energy. The bill would increase the investment tax credit for CHP from 10% to 30% and would apply to the first 25 MW of a project instead of the first 15MW. Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act) This bill would amends Section 48 of the tax code to provide parity for combined heat and power (CHP) with other forms of energy. The bill would increase the investment tax credit for CHP from 10% to 30% and would apply to the first 25 MW of a project instead of the first 15MW. Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016. At the end of 2015 connected to the omnibus spending and tax legislation, Congress passed a long term extension of both the production tax credit for wind and investment tax (ITC) credit for solar. Other technologies that have (and currently do through the end of 2016) qualified for these credits were not provided with extensions or modifications. Those technologies that did not receive an extension include fuel cells, geothermal, small wind energy, microturbines, and combined heat and power (CHP). Fuel cells, microturbines and CHP utilize natural gas as an energy source and are viewed as emerging markets for natural gas utilities. In order to avoid serious market disruption to and provide for short- to mid-term planning for still nascent industries, AGA is working to extend the tax credit this year. Tax Parity: S. 2378 - Waterway LNG Parity Act of 2015. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.
Client expense: $210,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions A Better Way: A Pro Growth Tax Code for all Americans.
Client expense: $90,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Tax issues related to 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: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
SUPPORT: HR 4016 to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contribution. The IBEW lobbied in support of the bill.
Client expense: $45,754 · Firm income: Not reported
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE
2016 · fourth_quarter · Utilities
SUPPORT: The IBEW urged Congress to support language found in Section 4302 of the Energy Policy Modernization Act of 2015 that would help address grid reliability in deregulated electricity markets. Competitive market conditions, cumulative environmental regulations, and capacity market rules that disadvantage base load power generation has made the grid more dependent on less reliable resources. Under these conditions, it has been difficult for base load generation to clear capacity market auctions thus placing grid reliability at risk. Section 4302 is an attempt to fix this problem. SUPPORT: The Plains & Eastern Clean Line is an approximately 700-mile direct current transmission line that will deliver wind energy from the Oklahoma Panhandle region to utilities and customers in the Mid-South and Southeastern United States. The project meets the Section 1222 of the Energy Policy Act of 2005 (42 USC 16421) authority to approve a major interstate electrical transmission plan. IBEW strongly supports section 1222 authority and has opposed efforts by any member of congress to offer bills or amendments to any bill circumventing that authority. The IBEW urged members of the US House of Rep. to cosponsor and support H.R. 4016 which extends the limitation on carryover of excess Corporate Charitable contributions for utility companies.
Client expense: $45,754 · Firm income: Not reported
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016; H.R. 4955, The Pension and Budget Integrity Act; S. 2917, Commodity End-User Relief Act; S. 3240, The Pension and Budget Integrity Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $330,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4016, Amending the Internal Revenue Code of 1086 to extend the limitation of the carryover of excess corporate charitable contributions; S.386, Mobile Workforce State Income Tax Simplification Act of 2015. Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act Support lower rates on taxation of dividends Tax reform proposals Tax extenders Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits) Support incentives for energy efficiency buildings (179D) H.R. 2657, Power Efficiency and Resiliency Act (POWER Act) S. 1516, Power Efficiency and Resiliency Act (POWER Act) Tax Credits- Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016 H.R. 2315, Mobile Workforce State Income Tax Simplification Act; H.R. 4955, The Pension and Budget Integrity Act; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 2917; Commodity End-User Relief Act; S. 3240, The Pension and Budget Integrity Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation Extend the Sec. 45 tax credit for hydro H.R. 5440, to allow companies to voluntarily opt-out of normalizing the Sec. 48 solar investment tax credit
Client expense: $1,420,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to comprehensive tax reform. 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: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). H.R. 636, Americas Small Business Tax Relief Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015. Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Tax incentives for low carbon energy resources; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 4016, Amending 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; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; A Better Way: A Pro Growth Tax Code for all Americans; H.R. 5440, amending the internal revenue code of 1986 to allow certain regulated companies to elect out of the public utility property energy investment tax credit limitation in the case of solar energy property.
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
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: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
-H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions -Tax issues in General
Client expense: $320,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 636, "Americas Small Business Tax Relief Act of 2015"; H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 2917, Commodity End-User Relief Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $190,000 · Firm income: Not reported
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 636, "Americas Small Business Tax Relief Act of 2015"; H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform.
Client expense: $240,000 · Firm income: Not reported
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 636, "Americas Small Business Tax Relief Act of 2015" H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, "American Worker Healthcare Tax Relief Act of 2015"; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform.
Client expense: $340,000 · Firm income: Not reported
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 636, "Americas Small Business Tax Relief Act of 2015"; H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 2917, Commodity End-User Relief Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $190,000 · Firm income: Not reported
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 636, "Americas Small Business Tax Relief Act of 2015"; H.R. 879, "Ax the Tax on Middle Class Americans Health Plans Act"; H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act of 2015"; H.R. 2315, the "Mobile Workforce State Income Tax Simplification Act of 2015"; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, the "Mobile Workforce State Income Tax Simplification Act of 2015"; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; The Pension and Budget Integrity Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; Tax extenders (investment tax credit for geothermal power); General discussion on comprehensive tax reform.
Client expense: $240,000 · Firm income: Not reported
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R.4016, To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions: provisions pertaining to the utility industry. S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage: provisions pertaining to the utility industry. S. 386, Mobile Workforce State Income Tax Simplification Act of 2015: provisions pertaining to the utility industry. Modernization of Derivatives Tax Act of 2016: provisions pertaining to the utility industry.
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 2315, Mobile Workforce State Income Tax Simplification Act;H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions;H.R. 4955, The Pension and Budget Integrity Act;H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities;S. 386, Mobile Workforce State Income Tax Simplification Act;S. 2917, Commodity End-User Relief Act;S. 3240, The Pension and Budget Integrity Act;Cost Recovery Reform & Simplification Act;Modernization of Derivatives Tax Act of 2016;American Business Competitiveness Act;To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $2,160,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S. 1964, Tax Relief Extension Act of 2015 -Support incentives for energy efficiency buildings (179D) H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; Policies supporting universal/utility scale solar.
Client expense: $200,000 · 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 · Utilities
FISCAL YEAR 2017 CONGRESSIONAL APPROPRIATIONS COMMITTEES ALL PARTIES LETTER REGARDING LOW INCOME HOUSING ENERGY ASSISTANCE PROPOSAL (LIHEAP); ALL PROVISIONS HR 8: NORTH AMERICAN ENERGY SECURITY AND INFRASTRUCTURE ACT OF 2015; ALL PROVISIONS OF THE BILL HR 1838: CLEAR CREEK NATIONAL RECREATION AREA AND CONSERVATION ACT; ALL PROVISIONS OF THE BILL HR 2029: CONSOLIDATED APPROPRIATIONS ACT, 2016; DISCUSSIONS REGARDING CHARITABLE CARRY FORWARD, BONUS DEPRECIATIONS, CYBERSECURITY & CADILLAC TAX HR 2358: ELECTRICITY RELIABILITY AND FOREST PROTECTION ACT; ALL PROVISIONS OF THE BILL HR 2538: LYTTON RANCHERIA HOMELANDS ACT OF 2015; ALL PROVISIONS OF THE BILL HR 2749: DAMS ACCOUNTABILITY, MAINTENANCE, AND SAFETY ACT; ALL PROVISIONS OF THE BILL HR 2898: WESTERN WATER AND AMERICAN FOOD SECURITY ACT OF 2015; ALL PROVISIONS OF THE BILL HR 3286: HONORING INVESTMENTS IN RECRUITING AND EMPLOYING AMERICAN MILITARY VETERANS ACT OF 2016; ALL PROVISIONS OF THE BILL HR 3565: CALIFORNIA COASTAL NATIONAL MONUMENT EXPANSION ACT; ALL PROVISIONS OF THE BILL HR 3668: CALIFORNIA MINERALS, OFF-ROAD RECREATION, AND CONSERVATION ACT; ALL PROVISIONS OF THE BILL HR 4016: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO EXTEND THE LIMITATION ON THE CARRYOVER OF EXCESS CORPORATE CHARITABLE CONTRIBUTIONS; ALL PROVISIONS OF THE BILL HR 4937: PROTECTING OUR INFRASTRUCTURE OF PIPELINES AND ENHANCING SAFETY (PIPES) ACT OF 2016; ALL PROVISIONS OF THE BILL HR 5050: PIPELINE SAFETY ACT OF 2016; ALL PROVISIONS OF THE BILL HR 5303: WATER RESOURCES DEVELOPMENT ACT OF 2016; PROVISIONS RELATED TO SECTION 121 S 414: CALIFORNIA DESERT CONSERVATION AND RECREATION ACT OF 2015; ALL PROVISIONS OF THE BILL S 1208: PIPELINE MODERNIZATION AND CONSUMER PROTECTION ACT; ALL PROVISIONS OF THE BILL S 1209: PIPELINE REVOLVING FUND AND JOB CREATION ACT; ALL PROVISIONS OF THE BILL S 1236: HYDROPOWER IMPROVEMENT ACT OF 2015; ALL PROVISIONS OF THE BILL S 1894: CALIFORNIA EMERGENCY DROUGHT RELIEF ACT OF 2015; ALL PROVISIONS OF THE BILL S 2012: NORTH AMERICAN ENERGY SECURITY AND INFRASTRUCTURE ACT OF 2016; ALL PROVISIONS OF THE BILL S 2276: PIPES ACT OF 2016; ALL PROVISIONS OF THE BILL S 2533: CALIFORNIA LONG-TERM PROVISIONS FOR WATER SUPPLY AND SHORT-TERM PROVISIONS FOR EMERGENCY DROUGHT RELIEF ACT; ALL PROVISIONS OF THE BILL S 2658: FEDERAL AVIATION ADMINISTRATION REAUTHORIZATION ACT OF 2016; PROVISIONS RELATED TO UNMANNED AIRCRAFT SYSTEMS DISCUSSION DRAFT: HYDROPOWER REGULATORY MODERNIZATION ACT OF 2015 (REPRESENTATIVE CATHY MCMORRIS RODGERS); ALL PROVISIONS OF THE DRAFT P.L. 113-121 (HR 3080): WATER RESOURCES REFORM AND DEVELOPMENT ACT OF 2014; PROVISIONS RELATED TO SECTION 1006
Client expense: $550,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
HR 2029: CONSOLIDATED APPROPRIATIONS ACT, 2016; PROVISIONS REGARDING CHARITABLE CARRY FORWARD, BONUS DEPRECIATIONS, CYBERSECURITY & CADILLAC TAX HR 4016: TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO EXTEND THE LIMITATION ON THE CARRYOVER OF EXCESS CORPORATE CHARITABLE CONTRIBUTIONS; ALL PROVISIONS OF THE BILL HR 4377: AMERICAN BUSINESS COMPETITIVENESS ACT OF 2015, ALL PROVISIONS OF THE BILL
Client expense: $550,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
H.R.4016, To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions: provisions pertaining to the utility industry. S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage: provisions pertaining to the utility industry. S. 386, Mobile Workforce State Income Tax Simplification Act of 2015: provisions pertaining to the utility industry. Modernization of Derivatives Tax Act of 2016: provisions pertaining to the utility industry.
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
DAVID BROWN: House, Senate Nuclear Investment Tax Credits DAVID GILBERT: House and Senate H.R. 2315, Mobile Workforce State Income Tax Simplification Act H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions H.R. 4955, The Pension and Budget Integrity Act H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities S. 386, Mobile Workforce State Income Tax Simplification Act S. 2917, Commodity End-User Relief Act S. 3240, The Pension and Budget Integrity Act Cost Recovery Reform & Simplification Act Modernization of Derivatives Tax Act of 2016 Nuclear Investment Tax Credits JACQUELINE CARNEY: House, Senate Nuclear Investment Tax Credits KATHERINE OTT: House, Senate H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions Nuclear Investment Tax Credits SALLY MCALLISTER: House, Senate H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities Nuclear Investment Tax Credits
Client expense: $910,000 · Firm income: Not reported
Government targets: Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). H.R. 636, Americas Small Business Tax Relief Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015. Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $30,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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
Tax issues and incentives associated with depreciation and generating electricity from renewable resources. H.R. 4016, to extend charitable deduction carryover.
Client expense: Not reported · Firm income: $80,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Issues related to renewable energy tax incentives generally and amendments to the investment tax credit for renewables; Issues related to corporate tax reform generally - including issues related to corporate integration. H.R. 2315, Mobile Workforce State Income Tax Simplification Act; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 4955, The Pension and Budget Integrity Act; H.R. 5879, To amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facilities; S. 386, Mobile Workforce State Income Tax Simplification Act; HR 2289/S. 2917, Commodity End-User Relief Act; S. 3240, The Pension and Budget Integrity Act; Cost Recovery Reform & Simplification Act; Modernization of Derivatives Tax Act of 2016; American Business Competitiveness Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation; H.R.5440 - To amend the Internal Revenue Code of 1986 to allow certain regulated companies to elect out of the public utility property energy investment tax credit limitation in the case of solar energy property.
Client expense: $330,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 2315 "Mobile Workforce State Income Tax Simplification Act. H.R. 4016 amending the Internal Revenue Code of 1986 to extend the limitation on carry-over of excess corporate charitable contributions (Paulsen) H.R. 4955 "The Pension and Budget Integrity Act" (Renacci) H.R. 5440 regarding ITC Tax Normalization (Rice) House Blue Print for Tax Reform S. 386 "Mobile Workforce State Income Tax Simplification Act. S. 3240 The Pension and Budget Integrity Act".
Client expense: $410,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE
2016 · third_quarter · Utilities
SUPPORT: The IBEW urged Congress to support language found in Section 4302 of the Energy Policy Modernization Act of 2015 that would help address grid reliability in deregulated electricity markets. Competitive market conditions, cumulative environmental regulations, and capacity market rules that disadvantage base load power generation has made the grid more dependent on less reliable resources. Under these conditions, it has been difficult for base load generation to clear capacity market auctions thus placing grid reliability at risk. Section 4302 is an attempt to fix this problem. SUPPORT: The Plains & Eastern Clean Line is an approximately 700-mile direct current transmission line that will deliver wind energy from the Oklahoma Panhandle region to utilities and customers in the Mid-South and Southeastern United States. The project meets the Section 1222 of the Energy Policy Act of 2005 (42 USC 16421) authority to approve a major interstate electrical transmission plan. IBEW strongly supports section 1222 authority and has opposed efforts by any member of congress to offer bills or amendments to any bill circumventing that authority. The IBEW urged members of the US House of Rep. to cosponsor and support H.R. 4016 which extends the limitation on carryover of excess Corporate Charitable contributions for utility companies.
Client expense: $112,665 · Firm income: Not reported
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Support incentives for energy efficiency buildings (179D) H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions;
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE