Clarify Workers Misclassification in the Construction Industry Act

H.R. 5485, Financial Services and General Government Appropriations Act, 2017; and H.R. 5008, the Clarify Workers Misclassification in the Construction Industry Act (provisions relating to the IRS enforcement budget for fiscal year 2017).

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in opposition to efforts to eliminate prevailing wage requirements on federal construction projects. Lobbied in support of H.R. 5008, the Clarify Workers Misclassification in the Construction Industry Act.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in opposition to efforts to eliminate prevailing wage requirements on federal construction projects. Lobbied in support of H.R. 5008, the Clarify Workers Misclassification in the Construction Industry Act.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2045,"Middle Class Health Benefits Tax Repeal Act of 2015." Amends the Internal Revenue Code to repeal, beginning with taxable years after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). H.R. 2050,"Middle Class Health Benefits Tax Repeal Act of 2015." Amends the Internal Revenue Code to repeal, beginning with taxable years after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). H.R. 879," Ax the Tax on Middle Class Americans' Health Plans Act." This bill repeals effective for taxable years beginning after 2017, the excise tax on the excess benefit portion of high-cost employer-sponsored health care plans (known as Cadillac plans) The reporting requirement for such plans is also repealed for calendar years beginning after 2014. H.R. 5008, "Clarify Workers Misclassification in the Construction Industry Act."A bill directing the Secretary of the Treasury to improve tax compliance in the construction industry by clarifying the status of service providers in the construction industry, by promoting education and voluntary compliance, and by undertaking targeted audits of major construction contractors that do not properly classify workers as employees under existing common law standards.

Client expense: $130,000 · Firm income: Not reported

Highway Trust Fund Solvency; S.2606 exempting water and sewer construction from Private Activity Bond volume cap; Individual and corporate tax reform; Financial Accounting Standards Board issues; HR 1105, Permanent reduction or elimination of the estate and gift taxes; Repeal of health insurance tax; Implementation of the Water Resources Reform and Development Act; Like-kind Exchanges (Sec. 1031); Creation of a category for Public Buildings for Private Activity Bond eligibility and exemption of that category from volume cap; H.R. 5008- Clarify Workers Misclassification in the Construction Industry Act; H.R. 5361/S. 3177- Public Buildings Renewal Act 2016; Repeal NPRM on Sec. 385 Debt Equity Rules; American Job Builders Tax Reform Act- POC method accounting;HR 4468 Water Infrastructure Trust Fund Act; Section 199 NPRM; Energy Efficiency Tax Incentives Act(179D); H.R. 6100/ S. 3436- Protect Family Farms and Businesses Act,SEC 2704 Valuation Regulations; H.R. 6042- Nullify Proposed 2704 Regs

Client expense: $159,000 · Firm income: Not reported

Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities or otherwise disadvantaging multifamily real estate relative to other asset classes. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit (while also increasing program resources) and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (6) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. We oppose proposals increasing taxes on capital gains. Finally, we favor: (1) repealing or reforming FIRPTA rules to incent foreign investment in U.S. real estate; and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). House Republican Tax Reform Blueprint, A Better Way: A Pro-Growth Tax Code for All Americans, all provisions. Energy H.R. 6376, to amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes, all provisions. Supported extension of the Section 45L New Energy Efficient Home Credit, the Section 48 Energy Credit, and the Section 179D Energy Efficient Commercial Buildings Deduction (also favor improving the Commercial Buildings Deduction by establishing a sliding scale of energy improvements, which would help spur investment in energy efficient improvements in older buildings). Worker Classification H.R. 5008, Clarify Workers Misclassification in the Construction Industry Act, to direct the Secretary of the Treasury to improve tax compliance in the construction industry, including clarifying the employment status of service providers in the construction industry, and for other purposes, all provisions. Low-Income Housing Tax Credit (LIHTC) S. 2962, Affordable Housing Credit Improvement Act of 2016, to amend the Internal Revenue Code of 1986 to reform the low-income housing tax credit, and for other purposes, all provisions. S. 3237, Affordable Housing Credit Improvement Act of 2016, to amend the Internal Revenue Code of 1986 to reform the low-income housing tax credit, and for other purposes, all provisions. Workforce Housing S. 3384, Middle-Income Housing Tax Credit Act of 2016, to amend the Internal Revenue Code of 1986 to provide a credit for middle-income housing, all provisions. Carried Interest H.R. 2889/S.1686, Carried Interest Fairness Act of 2015, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. Partnership Audits P.L. 114-74, Bipartisan Budget Act of 2015, Section 1101, partnership audits and adjustments. H.R. 6439/S.3506, The Tax Technical Corrections Act of 2016, Section 101: Amendments Relating to Protecting Americans From Tax Hike Act of 2015, Exception from Qualified Pension Funds; Title II-Technical Corrections Related to Partnership Audit Rules, all provisions. Tax Regulations Department of the Treasury, Internal Revenue Service TD-9787, Section 707 Regarding Disguised Sales, Generally Department of the Treasury, Internal Revenue Service TD-9798, Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Department of the Treasury, Internal Revenue Service Proposed REG-122855-15, Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Department of the Treasury, Internal Revenue Service REG-163113-02, Estate, Gift, and Generation-Skipping Taxes; Restrictions on Liquidation of an Interest

Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) The Energy Savings and Industrial Competitiveness Act Extension of Tax Provisions (expiring in 2015-16) High-Performance Federal Buildings Act Extend in 2015-16 tax provisions that expire in 2015-16, especially energy efficiency incentives Support investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Renewable Energy Parity legislation Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support Energy Efficiency Tax Incentives Act Support the America's Small Business Tax Relief Act Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effort to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act Support extension of clean energy tax credits in Section 48 Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H.R. 2883 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support the POWER Act of 2015 - S. 1516, H.R.2657 Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376 Encourage Vice President-Elect Pence to support investment in US infrastructure, policies to ensure job growth in the building industry, and protect the country's limited water and energy resources

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdown and budget & debt crisis. Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) Job Creation Small Business participation in public contracting matters Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act Support Energy Savings and Industrial Competitiveness Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support "Tenant Star" program of Better Buildings Act Support Federal Buildings Energy Savings Act Support The Home Owner Managing Energy Savings Act Support The Construction Quality Assurance Act Support expansion of retrofit loan programs, reforms to IRS Section 179D Support GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multiemployer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act Oppose Working Family Flexibility Act Support action on tax, program efforts to increase natural industrial efficiency Support Energy Efficient Schools Support commercial building energy modernization deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2015 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support Expanding Industrial Energy and Water Efficiency Incentives Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act Support Energy Efficiency Improvement Act Support introduction of Energy Savings and Industrial Competitiveness Act Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficiency Tax Incentives Act Support the Energy Savings and Industrial Competitiveness Act Support the Power Efficiency and Resiliency (POWER) Act (HR 2657) Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act Support Environmental Protection Agency's support for combined heat and power (CHP) in proposed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act Support the America's Small Business Tax Relief Act Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments Support Building Energy Codes in the Energy and Water Appropriations Bill Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program; support extension of program to include CHP, WHP Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform. Support Energy Efficiency Improvement Act Support reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support the Energy Efficiency Improvement Act of 2015 - S. 535 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Support efforts to advance energy efficiency in properties owned and supported by Dept. of Housing and Urban Development Support The Energy Savings and Industrial Competitiveness Act of 2015 - H.R. 2177 Support The Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support he Energy and Water Development and Related Agencies Appropriations Act for FY 2016 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015" - S. 71, H.R. 1671 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support Jordan Cove Energy Project to export liquefied national gas (LNG). Support continued development of Pennsylvania's Clean Power Plan (CPP) Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Oppose amendment H. Amdt. 1030 included in the National Defense Authorization Act - H.R. 4909 Support House, Senate energy policy bills deploying additional CHP, WHP resources. Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design Support FAR Council's revision of FAR 28.203-2(b)(3) to be made consistent with the statutory changes adopted in the FY 2016 NDAA Support investment in industrial energy efficiency to further national economic benefits Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support Conference Report on comprehensive energy legislation Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376 Encourage Vice President-Elect Pence to support investment in US infrastructure, policies to ensure job growth in the building industry, and protect the country's limited water and energy resources

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction Support Partnership for Multiemployer Retirement Security Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose amendment to Fair Labor Standards Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support Construction Quality Assurance Act Support laws making it harder for employers to engage in misclassification of workers as independent contractors Filed a statement for the hearing record: "Construction Contracting: Barriers to Small Business Participation", focusing on procurement reforms, procedures impacting small businesses Led a coalition to help develop and present pension reform solutions to Congress Support Smart Energy Act Oppose Working Family Flexibility Act Support Fostering Resilience to Terrorism Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) with Federal, Congressional officials Support introduction of Energy Savings and Industrial Competitiveness Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficient Cool Roofs Act Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support Energy Efficiency Improvement Act Support the reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H. R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support the America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support the Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015. Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support state clean power plan compliance using energy efficiency. Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support Conference Report on comprehensive energy legislation Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376

Independent Contractor/Misclassification/Payroll Fraud The Clarify Workers Misclassification in the Construction Industry Act (H.R. 5008) The Fair Playing Field Act (S.2252) The Payroll Fraud Prevention Act (S.1896/H.R. 3427) Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act Death Tax Repeal Act (H.R. 1105) Tax Extenders Protecting Americans from Tax Hikes (PATH) Act of 2015 The Main Street Fairness Act (H.R. 5076)

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Advocate regarding proposed regulations under Medicare Access and CHIP Reauthorization Act of 2015 (P.L. 114-10). Advocate for adequate and accurate network coverage for dermatologic care within Medicare Advantage and health insurance exchange networks (S. 2392 / H.R. 4227, the Medicare Advantage Bill of Rights Act of 2015). Support legislation to eliminate the Independent Payment Advisory Board (S.141/ H.R. 1190, Protecting Seniors' Access to Medicare Act of 2015). Lobby Congress on improvements to Health Information Technology implementation. Lobby Congress on issues related to telemedicine and Medicare reimbursement. Support legislation to have telemedicine services reimbursable by Medicare (S. 2484/ H.R. 4442, the Creating Opportunities Now for Necessary and Effective Care Technologies for Health Act). Advocate on use and availability of health care data. Lobby in support of legislation to provide more flexibility in the Meaningful Use program (, H.R. 3309, the Further Flexibility in HIT Reporting and Advancing Interoperability (Flex IT 2) Act), H.R. 3940, HR 5001/S.2822 Flexibility in Electronic Health Record Reporting Act. Advocate for EHR interoperability and enhancements to the federal certification system for health information technology (S. 2141, Transparent Ratings on Usability & Security to Transform Technology Act of 2015 and S.2511, Improving Health Information Technology Act). Lobby in support of legislation to require the Secretary of Health and Human Services to issue guidance on the application of the Common Rule to clinical data registries (H.R. 965, Facilitating Participation in Clinical Data Registries Act of 2015). Support legislation to reduce Medicare fraud and improve access to Death Master File, S. 1073, the Stopping Improper Payments to Deceased People Act. Advocate for improving disease management and care coordination for patients with chronic diseases Support preservation of the In Offices Ancillary Services Exemption under Stark Law regarding physician self-referral. Advocate against H.R. 5008, Promoting Integrity in Medicare Act of 2016 Support legislation to provide more flexibility in compliance with the Sunshine Act (S.2978). Advocate against data blocking by Electronic Health Records vendors. Support legislation to have telemedicine services reimbursable by Medicare (S. 2484/H.R. 4442, the Creating Opportunities Now for Necessary and Effective Care Technologies for Health Act). Support S. 2978, Protecting Continuing Physician Education & Patient Care Act. Advocate for increased graduate medical education funding. Lobby members of House to write to CMS in opposition of a policy in the 2017 Medicare Physician Fee Schedule Proposed Rule that would require all physicians to collect and report data on all services included in 10- and 90-day global surgery codes.

S. 2045,"Middle Class Health Benefits Tax Repeal Act of 2015." Amends the Internal Revenue Code to repeal, beginning with taxable years after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). H.R. 2050,"Middle Class Health Benefits Tax Repeal Act of 2015." Amends the Internal Revenue Code to repeal, beginning with taxable years after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). H.R. 879," Ax the Tax on Middle Class Americans' Health Plans Act." This bill repeals effective for taxable years beginning after 2017, the excise tax on the excess benefit portion of high-cost employer-sponsored health care plans (known as Cadillac plans) The reporting requirement for such plans is also repealed for calendar years beginning after 2014. H.R. 5008, "Clarify Workers Misclassification in the Construction Industry Act."A bill directing the Secretary of the Treasury to improve tax compliance in the construction industry by clarifying the status of service providers in the construction industry, by promoting education and voluntary compliance, and by undertaking targeted audits of major construction contractors that do not to properly classify workers as employees under existing common law standards.

Client expense: $130,000 · Firm income: Not reported

H.R. 5485, Financial Services and General Government Appropriations Act, 2017; and H.R. 5008, the Clarify Workers Misclassification in the Construction Industry Act (provisions relating to the IRS enforcement budget for fiscal year 2017).

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in opposition to the Graves Amendment #1446 to H.R. 5303, the Water Resources Development Act, to eliminate any federal work requirements, including prevailing wage requirements, from cooperative agreements that the Army Corp of Engineers has with non-federal entities for any projects related to WRDA. Lobbied in support of H.R. 5008, the Clarify Workers Misclassification in the Construction Industry Act.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Highway Trust Fund Solvency; S.2606 exempting water and sewer construction from Private Activity Bond volume cap; Individual and corporate tax reform; Financial Accounting Standards Board issues; HR 1105, Permanent reduction or elimination of the estate and gift taxes; Repeal of health insurance tax; Implementation of the Water Resources Reform and Development Act; Like-kind Exchanges (Sec. 1031); Creation of a category for Public Buildings for Private Activity Bond eligibility and exemption of that category from volume cap; H.R. 5008- Clarify Workers Misclassification in the Construction Industry Act; H.R. 5361/S. 3177- Public Buildings Renewal Act 2016; Repeal NPRM on Sec. 385 Debt Equity Rules; American Job Builders Tax Reform Act- POC method accounting;HR 4468 Water Infrastructure Trust Fund Act; Section 199 NPRM; Energy Efficiency Tax Incentives Act(179D); H.R. 6100/ S. 3436- Protect Family Farms and Businesses Act,SEC 2704 Valuation Regulations; H.R. 6042- Nullify Proposed 2704 Regs

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

Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) The Energy Savings and Industrial Competitiveness Act Extension of Tax Provisions (expiring in 2015-16) High-Performance Federal Buildings Act Extend in 2015-16 tax provisions that expire in 2015-16, especially energy efficiency incentives Support investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Renewable Energy Parity legislation Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support Energy Efficiency Tax Incentives Act Support the America's Small Business Tax Relief Act Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effort to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act Support extension of clean energy tax credits in Section 48 Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H.R. 2883 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support the POWER Act of 2015 - S. 1516, H.R.2657 Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657

Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdown and budget & debt crisis. Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) Job Creation Small Business participation in public contracting matters Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act Support Energy Savings and Industrial Competitiveness Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support "Tenant Star" program of Better Buildings Act Support Federal Buildings Energy Savings Act Support The Home Owner Managing Energy Savings Act Support The Construction Quality Assurance Act Support expansion of retrofit loan programs, reforms to IRS Section 179D Support GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multiemployer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act Oppose Working Family Flexibility Act Support action on tax, program efforts to increase natural industrial efficiency Support Energy Efficient Schools Support commercial building energy modernization deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2015 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support Expanding Industrial Energy and Water Efficiency Incentives Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act Support Energy Efficiency Improvement Act Support introduction of Energy Savings and Industrial Competitiveness Act Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficiency Tax Incentives Act Support the Energy Savings and Industrial Competitiveness Act Support the Power Efficiency and Resiliency (POWER) Act (HR 2657) Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act Support Environmental Protection Agency's support for combined heat and power (CHP) in proposed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act Support the America's Small Business Tax Relief Act Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments Support Building Energy Codes in the Energy and Water Appropriations Bill Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program; support extension of program to include CHP, WHP Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform. Support Energy Efficiency Improvement Act Support reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support the Energy Efficiency Improvement Act of 2015 - S. 535 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Support efforts to advance energy efficiency in properties owned and supported by Dept. of Housing and Urban Development Support The Energy Savings and Industrial Competitiveness Act of 2015 - H.R. 2177 Support The Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support he Energy and Water Development and Related Agencies Appropriations Act for FY 2016 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015" - S. 71, H.R. 1671 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support Jordan Cove Energy Project to export liquefied national gas (LNG). Support continued development of Pennsylvania's Clean Power Plan (CPP) Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Oppose amendment H. Amdt. 1030 included in the National Defense Authorization Act - H.R. 4909 Support House, Senate energy policy bills deploying additional CHP, WHP resources. Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction Support Partnership for Multiemployer Retirement Security Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose amendment to Fair Labor Standards Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support Construction Quality Assurance Act Support laws making it harder for employers to engage in misclassification of workers as independent contractors Filed a statement for the hearing record: "Construction Contracting: Barriers to Small Business Participation", focusing on procurement reforms, procedures impacting small businesses Led a coalition to help develop and present pension reform solutions to Congress Support Smart Energy Act Oppose Working Family Flexibility Act Support Fostering Resilience to Terrorism Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) with Federal, Congressional officials Support introduction of Energy Savings and Industrial Competitiveness Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficient Cool Roofs Act Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support Energy Efficiency Improvement Act Support the reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H. R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support the America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support the Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015. Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support state clean power plan compliance using energy efficiency. Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design

Independent Contractor/Misclassification/Payroll Fraud The Clarify Workers Misclassification in the Construction Industry Act (H.R. 5008) The Fair Playing Field Act (S.2252) The Payroll Fraud Prevention Act (S.1896/H.R. 3427) Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act Death Tax Repeal Act (H.R. 1105) Tax Extenders Protecting Americans from Tax Hikes (PATH) Act of 2015 The Main Street Fairness Act (H.R. 5076)

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

H.R.5008, Clarify Workers Misclassification in the Construction Industry Act HR 5918, To establish requirements for participants in the peer-to-peer economy to be considered independent contractors and not employees for purposes of several employment-related statutes.

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5485, Financial Services and General Government Appropriations Act, 2017; and H.R. 5008, the Clarify Workers Misclassification in the Construction Industry Act (provisions relating to the IRS enforcement budget for fiscal year 2017).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Advocate regarding proposed regulations under Medicare Access and CHIP Reauthorization Act of 2015 (P.L. 114-10). Advocate for adequate and accurate network coverage for dermatologic care within Medicare Advantage and health insurance exchange networks (S. 2392 / H.R. 4227, the Medicare Advantage Bill of Rights Act of 2015). Support legislation to eliminate the Independent Payment Advisory Board (S.141/ H.R. 1190, Protecting Seniors' Access to Medicare Act of 2015). Lobby Congress on improvements to Health Information Technology implementation. Lobby Congress on issues related to telemedicine and Medicare reimbursement. Advocate on use and availability of health care data. Lobby in support of legislation to provide more flexibility in the Meaningful Use program (, H.R. 3309, the Further Flexibility in HIT Reporting and Advancing Interoperability (Flex IT 2) Act), H.R. 3940, HR 5001/S.2822 Flexibility in Electronic Health Record Reporting Act. Advocate for EHR interoperability and enhancements to the federal certification system for health information technology (S. 2141, Transparent Ratings on Usability & Security to Transform Technology Act of 2015 and S.2511, Improving Health Information Technology Act). Lobby in support of legislation to require the Secretary of Health and Human Services to issue guidance on the application of the Common Rule to clinical data registries (H.R. 965, Facilitating Participation in Clinical Data Registries Act of 2015). Support legislation to improve transparency and due process in the Medicare RAC audit and appeals process (H.R. 2568, Fair Medical Audits Act). Support legislation to reduce Medicare fraud and improve access to Death Master File, S. 1073, the Stopping Improper Payments to Deceased People Act. Advocate for improving disease management and care coordination for patients with chronic diseases Support preservation of the In Offices Ancillary Services Exemption under Stark Law regarding physician self-referral. Advocate against H.R. 5008, Promoting Integrity in Medicare Act of 2016 Support legislation to provide more flexibility in compliance with the Sunshine Act (S.2978). Advocate against data blocking by Electronic Health Records vendors. Support legislation to have telemedicine services reimbursable by Medicare (S. 2484/ H.R. 4442, the Creating Opportunities Now for Necessary and Effective Care Technologies for Health Act). Support S. 2978, Protecting Continuing Physician Education & Patient Care Act. Advocate for increased graduate medical education funding.

Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities or otherwise disadvantaging multifamily real estate relative to other asset classes. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit (while also increasing program resources) and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (6) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. We oppose proposals increasing taxes on capital gains. Finally, we favor: (1) repealing or reforming FIRPTA rules to incent foreign investment in U.S. real estate; and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). House Republican Tax Reform Blueprint, A Better Way: A Pro-Growth Tax Code for All Americans H.R. 4377, American Business Competitiveness Act of 2015, to amend the Internal Revenue Code of 1986 to tax business income on a cash flow basis and for other purposes, all provisions. Draft legislation, Simplifying America's Tax System Act of 2016, all provisions. Discussion Draft released by Senator Wyden, Cost Recovery Reform and Simplification Act of 1986, to amend the Internal Revenue Code of 1986 to modify rules relating to cost recovery, all provisions. Discussion Draft released by Senator Wyden, Modernization of Derivatives Tax Act of 2016, to amend the Internal Revenue Code of 1986 to modernize the tax treatment of derivatives and their underlying investments, and for other purposes, all provisions. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions (113th Congress). Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12. Rules Related to Treatment of Gains from Depreciable Property. Section 15. Repeal of Like-Kind Exchanges. Tax reform proposals for which legislation has yet been introduced to provide for corporate integration. Energy H.R. 5167, Technologies for Energy Security Act, to amend the Internal Revenue Code of 1986 to extend the credit for residential energy efficient property and the energy credit, all provisions. Supported multi-year extension of Section 179D Energy Efficient Commercial Buildings Deduction (with the bipartisan refinements to the provision included in S. 1946, the Tax Relief Extension Act of 2015). We also supported extension of the Section 45L New Energy Efficient Home Credit and the Section 48 Energy Credit. Low-Income Housing Tax Credit (LIHTC) S. 2962, Affordable Housing Credit Improvement Act of 2016, to amend the Internal Revenue Code of 1986 to reform the low-income housing tax credit, and for other purposes, all provisions. Draft legislation to amend the Internal Revenue Code of 1986 to allow the conversion of private activity bond volume cap into State housing credit ceiling for allocation under the low-income housing tax credit, all provisions. Obama Administration FY 2017 Revenue Proposal, Reform and Expand the Low-Income Housing Tax Credit, Allow Conversion of Private Activity Bond Volume Cap into LIHTCs and Encourage Mixed Income Occupancy by allowing LIHTC-Supported Projects to Elect a Criterion Employing a Restriction on Average Income. Carried Interest H.R. 2889, Carried Interest Fairness Act of 2015, to amend the Internal Revenue Code of 1986to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. S. 1686, Carried Interest Fairness Act of 2015, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. Obama Administration FY 2017 Revenue Proposal, Tax Carried (Profits) Interests as Ordinary Income Partnership Audits P.L. 114-74, H.R. 1314, Bipartisan Budget Act of 2015, Section 1101, partnership audits and adjustments. IRS Notice 2016-23, Request for Comments Regarding Implementation of the New Partnership Audit Regime Enacted as Part of the Bipartisan Budget Act of 2015 Housing Affordability Housing Affordability tax incentives (including developer tax incentives and bond preservation possibilities) H.R. 5082 / S. 2868, Investing in Opportunity Act, to amend the Internal Revenue Code of 1986 to provide for the deferral of inclusion in gross income for capital gains reinvested in economically distressed zones, all provisions. H.R. 5539, Preserving Investment in Needy Neighborhoods Act, to amend the Internal Revenue Code of 1986 to exclude from gross income contributions to the capital of a partnership, all provisions. Worker Classification H.R. 5008, Clarify Workers Misclassification in the Construction Industry Act, to direct the Secretary of the Treasury to improve tax compliance in the construction industry, including clarifying the employment status of service providers in the construction industry, and for other purposes, all provisions. Tax Regulations Internal Revenue Service REG-129067-15, Definition of Political Subdivision Department of the Treasury, Internal Revenue Service REG-108060-15, Treatment of Certain Interests in Corporations as Stock or Indebtedness

Highway Trust Fund Solvency; S.2606 exempting water and sewer construction from Private Activity Bond volume cap; Individual and corporate tax reform; Financial Accounting Standards Board issues; HR 1105, Permanent reduction or elimination of the estate and gift taxes; Repeal of health insurance tax; Implementation of the Water Resources Reform and Development Act; Like-kind Exchanges (Sec. 1031); Creation of a category for Public Buildings for Private Activity Bond eligibility and exemption of that category from volume cap; H.R. 5008- Clarify Workers Misclassification in the Construction Industry Act; H.R. 5361/S. 3177- Public Buildings Renewal Act 2016; Repeal NPRM on Sec. 385 Debt Equity Rules; American Job Builders Tax Reform Act- POC method accounting;HR 4468 Water Infrastructure Trust Fund Act; Section 199 NPRM; Energy Efficiency Tax Incentives Act(179D)

Client expense: $90,000 · Firm income: Not reported

Lobbied in opposition to the Perry Amendment #1047 to prevent funds from being used to remove requirements for Project Labor Agreements on federal construction projects in H.R. 4974, the FY17 Military Construction and Veterans Affairs Appropriations Act. Lobbied in opposition to Steve King Amendment (#64) to H.R. 5538, the FY17 Interior/Environment Appropriations Act, which sought to remove prevailing wage requirements on federal construction projects. Lobbied in support of H.R. 5008, the Clarify Workers Misclassification in the Construction Industry Act.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) The Energy Savings and Industrial Competitiveness Act Extension of Tax Provisions (expiring in 2015-16) High-Performance Federal Buildings Act Extend in 2015-16 tax provisions that expire in 2015-16, especially energy efficiency incentives Support investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Renewable Energy Parity legislation Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support Energy Efficiency Tax Incentives Act Support the America's Small Business Tax Relief Act Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effort to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act Support extension of clean energy tax credits in Section 48 Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H.R. 2883 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support the POWER Act of 2015 - S. 1516, H.R.2657 Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction Support Partnership for Multiemployer Retirement Security Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose amendment to Fair Labor Standards Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support Construction Quality Assurance Act Support laws making it harder for employers to engage in misclassification of workers as independent contractors Filed a statement for the hearing record: "Construction Contracting: Barriers to Small Business Participation", focusing on procurement reforms, procedures impacting small businesses Led a coalition to help develop and present pension reform solutions to Congress Support Smart Energy Act Oppose Working Family Flexibility Act Support Fostering Resilience to Terrorism Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) with Federal, Congressional officials Support introduction of Energy Savings and Industrial Competitiveness Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficient Cool Roofs Act Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support Energy Efficiency Improvement Act Support the reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H. R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support the America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support the Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015. Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support state clean power plan compliance using energy efficiency. Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Encourage Congress to pass Composite Plan legislation

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdown and budget & debt crisis. Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) Job Creation Small Business participation in public contracting matters Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act Support Energy Savings and Industrial Competitiveness Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support "Tenant Star" program of Better Buildings Act Support Federal Buildings Energy Savings Act Support The Home Owner Managing Energy Savings Act Support The Construction Quality Assurance Act Support expansion of retrofit loan programs, reforms to IRS Section 179D Support GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multiemployer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act Oppose Working Family Flexibility Act Support action on tax, program efforts to increase natural industrial efficiency Support Energy Efficient Schools Support commercial building energy modernization deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2015 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support Expanding Industrial Energy and Water Efficiency Incentives Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act Support Energy Efficiency Improvement Act Support introduction of Energy Savings and Industrial Competitiveness Act Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficiency Tax Incentives Act Support the Energy Savings and Industrial Competitiveness Act Support the Power Efficiency and Resiliency (POWER) Act (HR 2657) Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act Support Environmental Protection Agency's support for combined heat and power (CHP) in proposed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act Support the America's Small Business Tax Relief Act Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments Support Building Energy Codes in the Energy and Water Appropriations Bill Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program; support extension of program to include CHP, WHP Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform. Support Energy Efficiency Improvement Act Support reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support the Energy Efficiency Improvement Act of 2015 - S. 535 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Support efforts to advance energy efficiency in properties owned and supported by Dept. of Housing and Urban Development Support The Energy Savings and Industrial Competitiveness Act of 2015 - H.R. 2177 Support The Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support he Energy and Water Development and Related Agencies Appropriations Act for FY 2016 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015" - S. 71, H.R. 1671 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support Jordan Cove Energy Project to export liquefied national gas (LNG). Support continued development of Pennsylvania's Clean Power Plan (CPP) Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Encourage Congress to pass Composite Plan legislation

Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 2045,"Middle Class Health Benefits Tax Repeal Act of 2015." Amends the Internal Revenue Code to repeal, beginning with taxable years after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). H.R. 2050,"Middle Class Health Benefits Tax Repeal Act of 2015." Amends the Internal Revenue Code to repeal, beginning with taxable years after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). H.R. 879," Ax the Tax on Middle Class Americans' Health Plans Act." This bill repeals effective for taxable years beginning after 2017, the excise tax on the excess benefit portion of high-cost employer-sponsored health care plans (known as Cadillac plans) The reporting requirement for such plans is also repealed for calendar years beginning after 2014. H.R. 5008,"A bill directing the Secretary of the Treasury to improve tax compliance in the construction industry by clarifying the status of service providers in the construction industry, by promoting education and voluntary compliance, and by undertaking targeted audits of major construction contractors that do not to properly classify workers as employees under existing common law standards. H.R. 5311,"Corporate Governance Reform and Transparency Act of 2016." To improve the quality of proxy firms for the protection of investors and the U.S. economy, and in the public interest, by fostering accountability, transparency, responsiveness and competition in the proxy advisory firm industry.

Client expense: $150,000 · Firm income: Not reported

Independent Contractor/Misclassification/Payroll Fraud The Clarify Workers Misclassification in the Construction Industry Act (H.R. 5008) The Fair Playing Field Act (S.2252) The Payroll Fraud Prevention Act (S.1896/H.R. 3427) Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act Death Tax Repeal Act (H.R. 1105) Tax Extenders Protecting Americans from Tax Hikes (PATH) Act of 2015 The Main Street Fairness Act (H.R. 5076)

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE