Fairness for Agricultural Machinery and Equipment Act

H.R. 3687 Cuba Agricultural Exports Act; H.R. 4474 Fairness for Agricultural Machinery and Equipment (FAME) Act; S.J.Res. 28 Joint Resolution providing for congressional disapproval of Siluriformes rule

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

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

The organization supports replacing the current federal income tax with a system that is simple, transparent, revenue-neutral and equitable. As such, we are closely monitoring discussions in the House Ways and Means Committee and the Senate Finance Committee. We are also supportive of extending certain temporary tax provisions and maintaining the like-kind exchange provision in the Internal Revenue Code. Jobs and Premium Protection Act (S.183/H.R.928): Legislation that would repeal the tax levied on a health insurance company's net premium. The tax was included in the Patient Protection and Affordable Care Act, which Farm Bureau opposed. The organization supports S.183/H.R.928. Death Tax Repeal Act (S.860/H.R.1155): Legislation that would amend the Internal Revenue Code to repeal estate and generation-skipping transfer taxes. The organization opposes the estate tax and therefore supports S.860/H.R.1155. Marketplace Fairness Act of 2015 (S.698): Legislation that would allow each member state under the Streamlined Sales and Use Tax Agreement to require all sellers not qualifying for a small-seller exception to collect and remit sales and use taxes with respect to internet sales. Remote sellers with less than $1 million annual sales are excluded; those who are above the threshold would be provided software for collecting the tax. The organization supports fair competition between local and main street retailers and internet-only sellers. The House companion bill is H.R.2775, the Remote Transactions Parity Act. Farm Equipment Depreciation (S.2202/H.R.4474): Legislation to permanently reinstate five-year depreciation for farm equipment. The organization supports this change since agriculture is an equipment-heavy industry. The Protect Family Farms and Businesses Act (H.R.6100/S.3436): Legislation to prohibit the Internal Revenue Service from finalizing and implementing its proposed regulations on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes. The organization opposes the rulemaking because it would make it more difficult for farmers and ranchers who operate family-owned partnerships, LLCs or corporations to transfer their farms and ranches to the next generation. Biodiesel Tax Incentive Reform and Extension Act of 2016 (H.R.5240): Legislation that would extend the $1-per-gallon tax credit for biodiesel through the end of 2019 and reform the credit from a blenders credit to a producers credit for fuel using U.S. commodities. The organization supports the bill.

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

Implementation of H.R. 2642, the Agricultural Act of 2014 Meetings with USDA and Congress regarding the proposed designation of cottonseed as an other oilseed Meetings with USDA and Congress regarding economic assistance through a cost-share program for ginning costs FY 2017 Agriculture Appropriations bills in the House and Senate WTO Doha Round multilateral trade negotiations, specifically concerning U.S. negotiating positions with respect to trade in agricultural products and disciplines on domestic support for agriculture Communications with Congress, USTR, USDA, State Department and Department of Commerce concerning the Turkish governments anti-dumping investigation of US cotton imports Meetings with USDA-FSA regarding adjusted world price calculations H.R. 897, the Zika Vector Control Act S. 2707 and H.R. 4773, the Protecting Workplace Advancement and Opportunity Act H.R. 4474, the Fairness for Agricultural Machinery and Equipment Act Amendment to S. 764, relating to Subtitle E- National Bioengineered Standard of the Agricultural Marketing Act of 1946 S. 3228 and H.R. 5451, Improving Access to Farm Conservation Act of 2016 H.R. 5226, the Regulatory Integrity Act S. 2848 and H.R. 5303, Water Resources Development Act of 2016 H.R. 6167, the Farm Risk Abatement Management Election Act S. 3462 and H.R. 6094, the Regulatory Relief for Small Businesses, Schools and Non-Profits Act H.R. 5733, the Beginning Farmer and Rancher Guaranteed Loan Modernization Act of 2016 Participation in the commemoration of the U.S. Warehouse Acts 100 years of existence Communications with Congress and USDA concerning modifications to the implementation of the Extra-Long Staple Competitiveness Program Participation with other agricultural groups in a meeting with EPA regarding the designated representative section of the Worker Protection Standards rulemaking Participation in meetings with USDA-Agricultural Marketing Service concerning cotton quality issues and spot market price data gathering Participation in a meeting of the Agricultural Air Quality Task Force, a federal advisory committee to the USDA Participation in meetings with USDA-Foreign Agricultural Service regarding the West Africa Technical Assistance Scholarship Program Participation in joint comments to the U.S. Commodity Futures Trading Commission concerning the Supplemental Notice of Proposed Rulemaking: Position Limits for Derivatives: Certain Exemptions and Guidance Participation in the Water Advocacy Coalitions comments in response to the U.S. Army Corps of Engineers proposal to reissue and modify nationwide permits Participation in interviews and discussions with GAO concerning its statement of facts in its West Coast ports report Participation in agricultural coalition comments to EPAs Water Permits Division - Office of Waste Water Management concerning the proposed revisions to National Pollutant Discharge Elimination System regulations Participation in a coalition letter to the Pacific Maritime Association and International Longshore and Warehouse Union concerning discussions on either a contract extension of a new contract for West Coast ports Letter to the EPA administrator concerning the registration process for Monsantos Bollgard II Xtend Flex cotton Comments to EPAs Office of Pesticide Programs concerning its Guidance for Herbicide Resistance Management Labeling, Education, Training and Stewardship Comments to EPAs Office of Pesticide Programs concerning its Guidance for Pesticide Registrants on Pesticide Resistance Management Labeling Participation in a meeting between agricultural commodity organizations and the EPA administrator concerning a number of regulatory concerns, including EPAs implementation of FIFRA Participation in a coalition letter to the Secretary of the Treasury concerning the Department of Treasurys proposed changes to Section 2704 on estate and gift tax valuation discounts Comments to EPAs Office of Pesticide Programs concerning its proposal to modify the current approach to plant-incorporated protectants in breeding line intermediates under Section 3 of FIFRA Communications with FDA regarding the Food Safety and Modernization Act Animal Food Rule

We also belong to an industry coalition that opposes changes in the LIFO method of inventory accounting for tax purposes. The IRS Code Section 263A was enacted as a part of the Tax Reform Act of 1986 requiring taxpayers to capitalize direct and indirect costs properly allocable to certain real property and tangible personal property produced by the taxpayer and the real property and certain personal property that is acquired by the taxpayer for resale. Section 263A applies when a business has more than $10 million in sales for the year. The section is receiving renewed attention from the IRS as more and more businesses are exceeding the $10 million sales threshold. The IRS has not changed the required sales level since the original enactment in 1986. We supported a review by Congress of the existing threshold and recommend a new threshold of at least $100 million dollars as a way to exempt smaller business from this unnecessary burden and tax calculation. We continue to support legislation like the Marketplace Fairness Act that streamlines the collection of state's sales taxes and collections and levels the playing field for our dealers with Internet sales companies. We have also asked our members to write letters supporting Like-Kind-Exchanges in the tax code. The preservation of LIFO and LKE are major priorities for our dealers and we want them to be maintained in any tax code revisions. We support legislation that repeals the federal estate tax. We support tax reform for small businesses and individuals with flow-though taxation. Supporting the passage of HR 4474 concerning depreciation changes for farm equipment.

Client expense: $52,809 · Firm income: Not reported

Express support for Newhouse Ashford letter to EPA on lobbying activities: Support for Ag Students EARN Act, S 2774; inform on Farm Bureau's priorities for ag appropriations bill; Support HR 4474, ag equipment depreciation; Support for TPA; Support Newhouse Schrader letter on USDA revisions to ag biotech regs; Support for Fincher letter on OSHA PSM regs; Support HR 5240; biodiesel tax credit bill; Support HR 5213, fertilizer access and responsible management act to revise OSHA PAM regs; oppose SJ 28, eliminate catfish inspections; oppose EPA ecological risk assessment of Atrazine; Support biotech labeling preemption ; support for rural broadband programs

Client expense: $41,389 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

The organization supports replacing the current federal income tax with a system that is simple, transparent, revenue-neutral and equitable. As such, we are closely monitoring discussions in the House Ways and Means Committee and the Senate Finance Committee. We are also supportive of extending certain temporary tax provisions and maintaining the like-kind exchange provision in the Internal Revenue Code. Jobs and Premium Protection Act (S.183/H.R.928): Legislation that would repeal the tax levied on a health insurance company's net premium. The tax was included in the Patient Protection and Affordable Care Act, which Farm Bureau opposed. The organization supports S. 183/H.R. 928. Death Tax Repeal Act (S.860/H.R.1155): Legislation that would amend the Internal Revenue Code to repeal estate and generation-skipping transfer taxes. The organization opposes the estate tax and therefore supports S. 860/H.R. 1155. Marketplace Fairness Act of 2015 (S.698): Legislation that would allow each member state under the Streamlined Sales and Use Tax Agreement to require all sellers not qualifying for a small-seller exception to collect and remit sales and use taxes with respect to internet sales. Remote sellers with less than $1 million annual sales are excluded; those who are above the threshold would be provided software for collecting the tax. The organization supports fair competition between local and main street retailers and internet-only sellers. The House companion bill is H.R. 2775, the Remote Transactions Parity Act. Farm Equipment Depreciation (S. 2202/H.R. 4474): Legislation to permanently reinstate five-year depreciation for farm equipment. The organization supports this change since agriculture is an equipment-heavy industry.

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

H.R. 4474 Fairness for Agricultural Machinery and Equipment (FAME) Act; S.J.Res. 28 Joint Resolution providing for congressional disapproval under chapter 8 of title 5, USC, of the rule submitted by the Sec. of Ag. Relating to inspection of the order Siluriformes

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)

Implementation of H.R. 2642, the Agricultural Act of 2014 Meetings with USDA and Congress regarding the proposed designation of cottonseed as an other oilseed Meetings with USDA and Congress regarding economic assistance through a cost-share program for ginning costs FY 2017 Agriculture Appropriations bills in the House and Senate WTO Doha Round multilateral trade negotiations, specifically concerning U.S. negotiating positions with respect to trade in agricultural products and disciplines on domestic support for agriculture Communications with Congress, USTR, USDA, State Department and Department of Commerce concerning the Turkish governments anti-dumping investigation of US cotton imports Participation in an agricultural coalition letter to the Chairman and Ranking Member of the Senate Foreign Relations Committee regarding ratification of the International Treaty on Plant Genetic Resources for Food and Agriculture Participation in a meeting of the Agricultural Air Quality Task Force, a federal advisory committee to the USDA Participation in an agricultural coalition letter to the Chairman and Ranking Member of the Committee on Appropriations Subcommittee on Agriculture, Rural Development, Food and Drug Administration and Related Agencies, concerning recognition by USDA that producer-funded research and promotion programs are not Federal agencies or subject to the Freedom of Information Act Participation in an agricultural coalition letter to the Chairman and Ranking Member of the Senate Committee on Agriculture and Forestry regarding the Commodity End-User Relief Act to re-authorize the Commodity Futures Trading Commission Participation in an agricultural coalition letter the EPA Administrator concerning that agencys Scientific Advisory Panel Meeting to review human study data for chlorpyrifos Comments to EPAs Office of Pesticide Programs regarding the draft Pollinator Ecological Risk Assessment: Imidacloprid Registration Review Meetings with USDA-FSA regarding adjusted world price calculations Participation in a business coalition letter to House and Senate leadership concerning H.R. 4775, the Ozone Standards Implementation Act of 2016 Participation in an agricultural coalition letter to the House Appropriations Committee concerning a provision in the Houses proposed FY 2017 appropriations bill to promote understanding and acceptance of agricultural biotechnology Comments to USDA-APHIS concerning the notice of intent to prepare an environmental impact statement on potential changes to regulations regarding certain genetically engineered organisms Participation in a textile and apparel coalition letter to House Armed Services Committee members concerning an amendment to strike Section 807 of H.R. 4909, the FY 2017 National Defense Authorization Act Submission of statement for inclusion in the record for the hearing of the House Agriculture Committees Subcommittee on Biotechnology, Horticulture and Research, concerning rules and regulations affecting growers production costs Participation in a letter from cotton organizations to USDA-FSA concerning its adjustment to the cost to market differential, announced on April 14, 2016, for the upland cotton marketing loan program Participation in an agricultural coalition letter to EPAs Office of Pesticide Programs requesting an extension of time to respond to the notice of availability of draft biological evaluations of chlorpyrifos, diazanon and malathion Participation in an agricultural coalition letter to USDA requesting an extension of the status date for determining eligibility for USDA programs Participation in a textile and apparel coalition letter to the Chairman and Ranking Member of the House Committee on Rules, regarding the amendment #167 to H.R. 4909 - the FY 2017 National Defense Authorization Act Participation in an agricultural coalition letter to the Senate Committee on Agriculture, Nutrition and Forestry, regarding a hearing on credit in rural America and the role of the Farm Credit System and commercial banks Participation in a meeting of the Pesticide Policy Dialogue Committee, a federal advisory committee to the EPA Letter to EPAs Office of Pesticide Programs in response to the request for comments on the Emergency Exemption application for sulfoxaflor by the Tennessee Department of Agriculture, the Arkansas State Plant Board and the Mississippi Department of Agriculture H.R. 897, the Zika Vector Control Act Participation in a coalition letter to the House concerning H.R. 2576, the Frank R. Lautenberg Chemical Safety for the 21st Century Act Participation in a coalition letter to the Senate concerning H.R. 2576, the Frank R. Lautenberg Chemical Safety for the 21st Century Act Comments to EPAs Registration Division regarding the notice, Dicamba: New Use on Herbicide-Tolerant Cotton and Soybeans S. 2707 and H.R. 4773, the Protecting Workplace Advancement and Opportunity Act Participation in a textile and apparel coalition letter to the Senate concerning the amendment #4550 to S. 2943, the FY 2017 National Defense Authorization Act Comments to EPAs Office of Pesticide Programs in response to the notice of draft biological evaluations for registration review of chlorpyrifos Comments to EPAs Office of Pesticide Programs in response to the notice of draft biological evaluations for registration review of malathion Comments to EPAs Office of Pesticide Programs in response to the notice of the registration review of fluometuron H.R. 4474, the Fairness for Agricultural Machinery and Equipment Act Comments to EPAs Office of Pesticide Programs in response to the proposed registration for sulfoxaflor Comments to EPAs Office of Pesticide Programs in response to the interim decision for registration of thidiazuron Comments to EPAs Office of Pesticide Programs in response to the draft human health and ecological risk assessment for aldicarb Participation in USDA briefing on Trans-Pacific Partnership and other international trade matters Participation in an agricultural coalition letter to Senate leadership concerning S. 764, Mandatory GMO Labeling Act Contacts with select Senators regarding their meeting request with the EPA administrator concerning finalization of policy that supports agricultural biomass

We also belong to an industry coalition that opposes changes in the LIFO method of inventory accounting for tax purposes. The IRS Code Section 263A was enacted as a part of the Tax Reform Act of 1986 requiring taxpayers to capitalize direct and indirect costs properly allocable to certain real property and tangible personal property produced by the taxpayer and the real property and certain personal property that is acquired by the taxpayer for resale. Section 263A applies when a business has more than $10 million in sales for the year. The section is receiving renewed attention from the IRS as more and more businesses are exceeding the $10 million sales threshold. The IRS has not changed the required sales level since the original enactment in 1986. We supported a review by Congress of the existing threshold and recommend a new threshold of at least $100 million dollars as a way to exempt smaller business from this unnecessary burden and tax calculation. We continue to support legislation like the Marketplace Fairness Act that streamlines the collection of state's sales taxes and collections and levels the playing field for our dealers with Internet sales companies. We have also asked our members to write letters supporting Like-Kind-Exchanges in the tax code. The preservation of LIFO and LKE are major priorities for our dealers and we want them to be maintained in any tax code revisions. We support legislation that repeals the federal estate tax. We support tax reform for small businesses and individuals with flow-though taxation. Supporting the passage of HR 4474 concerning depreciation changes for farm equipment.

Client expense: $44,422 · Firm income: Not reported

The organization supports replacing the current federal income tax with a system that is simple, transparent, revenue-neutral and equitable. As such, we are closely monitoring discussions in the House Ways and Means Committee and the Senate Finance Committee. We are also supportive of extending certain temporary tax provisions. Jobs and Premium Protection Act (S.183/H.R.928): Legislation that would repeal the tax levied on a health insurance company's net premium. The tax was included in the Patient Protection and Affordable Care Act, which Farm Bureau opposed. The organization supports S. 183/H.R. 928. Death Tax Repeal Act (S.860/H.R.1155): Legislation that would amend the Internal Revenue Code to repeal estate and generation-skipping transfer taxes. The organization opposes the estate tax and therefore supports S. 860/H.R. 1155. Marketplace Fairness Act of 2015 (S.698): Legislation that would allow each member state under the Streamlined Sales and Use Tax Agreement to require all sellers not qualifying for a small-seller exception to collect and remit sales and use taxes with respect to internet sales. Remote sellers with less than $1 million annual sales are excluded; those who are above the threshold would be provided software for collecting the tax. The organization supports fair competition between local and main street retailers and internet-only sellers. The House companion bill is H.R. 2775, the Remote Transactions Parity Act. Farm Equipment Depreciation (S. 2202/H.R. 4474): Legislation to permanently reinstate five-year depreciation for farm equipment. The organization supports this change since agriculture is an equipment-heavy industry.

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