Permanent S Corporation Built-in Gain Recognition Period Act of 2015

HR629: Permanent S Corporation Built-in Gains Recognition Period Act of 2015. HR630: Permanent S Corporation Charitable Contributions Act of 2015. Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing and bonus depreciation allowances. Issues relating to Tax Reform Blueprint. Issues relating to proposed regulations under Section 385.

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

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, U.S. Trade Representative (USTR)

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a SMB issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a SMB issue) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) Section 179D - Tax deduction for energy efficient commercial and multifamily buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs Apprenticeship and Jobs Training Act of 2015(S. 2020/S. 959) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a HCR and SMB issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a HCR and SMB issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

HR629: Permanent S Corporation Built-in Gains Recognition Period Act of 2015. HR630: Permanent S Corporation Charitable Contributions Act of 2015. Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing and bonus depreciation allowances.

Client expense: $230,000 · 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; HR 636 America's Small Business Tax Relief (Section 179/Expensing); HR 880 Permanent R&D tax credit; HR 629 Built-in Gains Recognition; HR 765 (15-Year Depreciation); HR 2510 (Bonus Depreciation); HR 4468 Water Infrastructure Trust Fund Act; Section 199 NPRM; Energy Efficiency Tax Incentives Act(179D)

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

S.2183 Export-Import Bank Reform and Reauthorization Act of 2015 - NSBA supports S.2116 Small Business Broadband and Emerging Information Technology Enhancement Act - NSBA supports S.2021 Fair Chance Act - NSBA opposes S.2015 Protecting Local Business Opportunity Act - NSBA supports S.2012 Energy Policy Modernization Act of 2015- NSBA supports S.2006 Regulatory Accountability Act of 2015 - NSBA supports S.1890 Defend Trade Secrets Act of 2015 - NSBA is monitoring S.1827 Small Business Tax Compliance Relief Act of 2015 - NSBA supports S.1697 Small Business Healthcare Relief Act - NSBA supports S.1647 Developing a Reliable and Innovative Vision for the Economy Act - NSBA monitoring S.1607 Independent Agency Regulatory Analysis Act of 2015 - NSBA supports S.1584 Renewable Fuel Standard Repeal Act - NSBA is monitoring S.1356 National Defense Authorization Act for Fiscal Year 2016 - NSBA supports S.1140 Federal Water Quality Protection Act - NSBA supports S.1137 PATENT Act - NSBA opposes S.1099 Protecting Affordable Coverage for Employees Act - NSBA supports S.995 Bipartisan Congressional Trade Priorities and Accountability Act - NSBA supports S.966 Commercial Real Estate and Economic Development Act - NSBA supports S.949 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports S.860 Death Tax Repeal Act of 2015 - NSBA supports S.824 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports S.819 Export-Import Bank Reform and Reauthorization Act of 2015 - NSBA supports S.754 Cybersecurity Information Sharing Act of 2015 - NSBA supports S.698 Marketplace Fairness Act of 2015 - NSBA is monitoring S.632 Support Technology and Research for Our Nation's Growth (STRONG) Patents Act - NSBA supports S.552 Small Business Investment Company Capital Act of 2015 - NSBA supports S.426 Small Business Regulatory Flexibility Improvements Act of 2015 -NSBA supports S.379 Small Business Tax Credit Accessibility Act - NSBA supports S.J.Res.22 WOTUS CRA Resolution - NSBA supports Protecting Americans from Tax Hikes (PATH) Act of 2015 - NSBA supports H.R.3784 SEC Small Business Advocate Act of 2015 - NSBA supports H.R.3762 Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 - NSBA supports H.R.3611 Export-Import Bank Reform and Reauthorization Act of 2015 - NSBA supports H.R.3470 Fair Chance Act - NSBA opposes H.R.3459 Protecting Local Business Opportunity Act - NSBA supports H.R.3326 Defend Trade Secrets Act of 2015 - NSBA is monitoring H.R.3132 To increase the amount of funding available for FY2015 for certain general business loans authorized under the Small Business Act - NSBA supports H.R.2911 Small Business Healthcare Relief Act - NSBA supports H.R.2775 Remote Transactions Parity Act of 2015 - NSBA is monitoring H.R.2670 Microloan Modernization Act of 2015 - NSBA supports H.R.2586 Export Coordination Act of 2015 - NSBA supports H.R.2473 Preserving Capital Access and Mortgage Liquidity Act of 2015 - NSBA is monitoring H.R.2266 Commercial Real Estate and Economic Development Act - NSBA supports H.R.2239 To increase Ex-Im financing of exports by small business - NSBA supports H.R.2045 Targeting Rogue and Opaque Letters Act of 2015 - NSBA supports H.R.2177 Energy Savings and Industrial Competitiveness Act of 2015 - NSBA supports H.R.2121 SAFE Transitional Licensing Act of 2015 - NSBA is monitoring H.R.1907 Trade Facilitation and Trade Enforcement Act of 2015 - NSBA supports H.R.1890 Bipartisan Congressional Trade Priorities and Accountability Act of 2015 - NSBA supports H.R.1828 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports H.R.1735 National Defense Authorization Act for 2016 - NSBA supports H.R.1732 Regulatory Protection Act of 2015 - NSBA supports H.R.1731 National Cybersecurity Protection Advancement Act of 2015 - NSBA supports H.R.1560 Protecting Cyber Networks Act - NSBA supports H.R.1481 Small Contractors Improve Competition Act of 2015 - NSBA supports H.R.1314 Bipartisan Budget Act of 2015 - NSBA supports H.R.1105 Death Tax Repeal Act of 2015 - NSBA supports H.R.1031 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports H.R.1030 Secret Science Reform Act of 2015 - NSBA supports H.R.1029 EPA Science Advisory Board Reform Act of 2015 - NSBA supports H.R.1023 Small Business Investment Company Capital Act of 2015 - NSBA supports H.R.880 American Research and Competitiveness Act of 2015 - NSBA supports H.R.762 Small Business Tax Credit Accessibility Act - NSBA supports H.R.703 Renewable Fuel Standard Elimination Act - NSBA is monitoring H.R.630 Permanent S Corporation Charitable Contribution Act of 2015 - NSBA supports H.R.629 Permanent S Corporation Built-in Gains Recognition Period Act of 2015 - NSBA supports H.R.622 State and Local Sales Tax Deduction Fairness Act of 2015 - NSBA supports H.R.597 Reform Exports and Expand the American Economy Act - NSBA supports H.R.527 Small Business Regulatory Flexibility Improvements Act - NSBA supports H.R.185 Regulatory Accountability Act - NSBA supports H.R.160 Protect Medical Innovation Act of 2015 - NSBA supports H.R.50 Unfunded Mandates Information and Transparency Act of 2015 - NSBA supports H.R.25 Fair Tax Act - NSBA supports H.R.9 Innovation Act - NSBA opposes H.R.8 North American Energy Security and Infrastructure Act of 2015 - NSBA is monitoring H.R.3 Keystone XL Pipeline Act - NSBA supports H.J.Res. 71 Clean Power Plan - Congressional Review Act - NSBA supports H.J.Res. 72 Clean Power Plan - Congressional Review Act - NSBA supports

Highway Trust Fund Solvency; HR 499 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; HR 636 America's Small Business Tax Relief (Section 179/Expensing); HR 880 Permanent R&D tax credit; HR 629 Built-in Gains Recognition; HR 765 (15-Year Depreciation); HR 2510 (Bonus Depreciation)

Client expense: $158,621 · Firm income: Not reported

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a SMB issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a SMB issue) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) Section 179D - Tax deduction for energy efficient commercial and multifamily buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs Apprenticeship and Jobs Training Act of 2015(S. 2020/S. 959) Consolidated Appropriations Act of 2016 (H.R. 2029, also a BUD, HCR and SMB issue) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a HCR and SMB issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a HCR and SMB issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

HR636: America's Small Business Tax Relief Act of 2015. HR629: Permanent S Corporation Built-in Gains Recognition Period Act of 2015. HR630: Permanent S Corporation Charitable Contributions Act of 2015. Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. HR600/S906: CIDER Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing and bonus depreciation allowances.

Client expense: $260,000 · Firm income: Not reported

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) Section 179D - Tax deduction for energy efficient commercial and multifamily buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs Apprenticeship and Jobs Training Act of 2015 (S. 2020/S. 959, also a TAX issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

S.2709 Export-Import Bank Reauthorization Act of 2014 - NSBA supports S.2262 Energy Savings and Industrial Competitiveness Act - NSBA supports S.1827 - Small Business Tax Compliance Relief Act of 2015 - NSBA supports S.1697 Small Business Healthcare Relief Act - NSBA supports S.1647 - Developing a Reliable and Innovative Vision for the Economy Act -- NSBA monitoring S.1607 Independent Agency Regulatory Analysis Act of 2015 - NSBA supports S.1140 Federal Water Quality Protection Act - NSBA supports S.1137 PATENT Act - NSBA opposes S.995 Bipartisan Congressional Trade Priorities and Accountability Act - NSBA supports S.949 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports S.860 Death Tax Repeal Act of 2015 - NSBA supports S.824 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports S.819 Export-Import Bank Reform and Reauthorization Act of 2015 - NSBA supports S.754 Cybersecurity Information Sharing Act of 2015 - NSBA supports S.720 Energy Savings and Industrial Competitiveness Act of 2015 - NSBA supports S.698 Marketplace Fairness Act of 2015 - NSBA is monitoring S.632 Support Technology and Research for Our Nation's Growth (STRONG) Patents Act - NSBA supports S.552 Small Business Investment Company Capital Act of 2015 - NSBA supports S.535 Energy Efficiency Improvement Act of 2015 - NSBA supports S. 426 Small Business Regulatory Flexibility Improvements Act of 2015 -NSBA supports S.379 Small Business Tax Credit Accessibility Act - NSBA supports S.1 Keystone XL Pipeline Approval Act - NSBA supports H.R.3979 National Defense Authorization Act for Fiscal Year 2015 - NSBA supports H.R.3132 - To increase the amount of funding available for FY2015 for certain general business loans authorized under the Small Business Act - NSBA supports H.R.2911 Small Business Healthcare Relief Act - NSBA supports H.R.2775 Remote Transactions Parity Act of 2015 - NSBA is monitoring H.R.2670 Microloan Modernization Act of 2015 - NSBA supports H.R.2586 Export Coordination Act of 2015 - NSBA supports H.R. 2499 Veterans Entrepreneurship Act of 2015 - NSBA supports H.R.2239 To increase Ex-Im financing of exports by small business - NSBA supports H.R.2045 Targeting Rogue and Opaque Letters Act of 2015 - NSBA supports H.R.2177 Energy Savings and Industrial Competitiveness Act of 2015 - NSBA supports H.R.2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act H.R.1907 Trade Facilitation and Trade Enforcement Act of 2015 - NSBA supports H.R.1890 Bipartisan Congressional Trade Priorities and Accountability Act of 2015 - NSBA supports H.R.1828 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports H.R.1735 National Defense Authorization Act for 2016 - NSBA supports H.R.1731 National Cybersecurity Protection Advancement Act of 2015 - NSBA supports H.R.1624 - Protecting Affordable Coverage for Employees Act - NSBA supports H.R.1560 Protecting Cyber Networks Act - NSBA supports H.R.1481 Small Contractors Improve Competition Act of 2015 - NSBA supports H.R.1105 Death Tax Repeal Act of 2015 - NSBA supports H.R.1031 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports H.R.1030 Secret Science Reform Act of 2015 - NSBA supports H.R.1029 EPA Science Advisory Board Reform Act of 2015 - NSBA supports H.R.1023 Small Business Investment Company Capital Act of 2015 - NSBA supports H.R. 880 American Research and Competitiveness Act of 2015 - NSBA supports H.R.762 Small Business Tax Credit Accessibility Act - NSBA supports H.R.637 Permanent IRA Charitable Contribution Act of 2015 - NSBA supports H.R.636 America's Small Business Tax Relief Act - NSBA supports H.R.630 Permanent S Corporation Charitable Contribution Act of 2015 - NSBA supports H.R.629 Permanent S Corporation Built-in Gains Recognition Period Act of 2015 - NSBA supports H.R.622 State and Local Sales Tax Deduction Fairness Act of 2015 - NSBA supports H.R.597 Reform Exports and Expand the American Economy Act - NSBA supports H.R.527 Small Business Regulatory Flexibility Improvements Act - NSBA supports H.R.185 Regulatory Accountability Act - NSBA supports H.R.160 Protect Medical Innovation Act of 2015 - NSBA supports H.R.50 Unfunded Mandates Information and Transparency Act of 2015 - NSBA supports H.R.25 Fair Tax Act - NSBA supports H.R.9 Innovation Act - NSBA opposes. H.R.3 Keystone XL Pipeline Act - NSBA supports H.R.2 Medicare Access and CHIP Reauthorization Act of 2015 - NSBA is monitoring

HR636: America's Small Business Tax Relief Act of 2015. HR629: Permanent S Corporation Built-in Gains Recognition Period Act of 2015. HR630: Permanent S Corporation Charitable Contributions Act of 2015. Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. HR600/S906: CIDER Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing and bonus depreciation allowances.

Client expense: $220,000 · Firm income: Not reported

Tax treatment of pass-through entities H.R. 629 (Permanent S Corporation Built-in Gain Recognition Period Act of 2015), all provisions H.R. 636 (America's Small Business Tax Relief Act of 2015), Section 3 regarding built-in gain recognition S. 1946 (Tax Relief Extension Act of 2015), Section 138 regarding built-in gain recognition

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Highway Trust Fund Solvency; HR 499 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; HR 636 America's Small Business Tax Relief (Section 179/Expensing); HR 880 Permanent R&D tax credit; HR 629 Built-in Gains Recognition; HR 765 (15-Year Depreciation); HR 2510 (Bonus Depreciation)

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

House: H.R. 928, the Jobs and Premium Protection Act - support. H.R. 636, the Americas Small Business Tax Relief Act of 2015 - support. H.R. 550, the Equal Employment Opportunity Commission (EEOC or Commission) Transparency and Accountability Act - support. H.R. 549, the Litigation Oversight Act of 2015 - support. H.R. 548, the Certainty in Enforcement Act of 2015 - support. H.R. 1189, the Preserving Employee Wellness Programs Act - support. H.R. 1105, the Death Tax Repeal Act of 2015 - support. H.R. 1199, the Innocent Sellers Fairness Act - support. H.R. 1671, Government Neutrality in Contracting Act - support. H.Con. Res. 27, the Fiscal Year 2016 Budget Resolution - support. H.R. 1147, the Legal Workforce Act of 2015 - support. H.R. 863, the STARS Act of 2015 - support. H.R. 1270, the Restoring Access to Medication Act of 2015 - support. H.R. 622, State and Local Sales Tax Deduction Fairness Act of 2015 - support. H.R. 2911, the Small Business Healthcare Relief Act - support. Section 105 to H.R. 2028, the FY2016 Energy and Water Development, and Related Agencies Appropriations Act - support. Sections 113, 407, and 408 of FY2016 Labor, Health and Human Services, Education, and Related Agencies Appropriations Act - support. H.R. 540 and S. 255, the Fifth Amendment Integrity Restoration Act, or FAIR Act - support. H.R. 2524, Support Our Start-Ups Act - support. H.R. 2310, Helping Our Middle Class Entrepreneurs (HOME) Act - support. Mulvaneys (R-S.C.) amendment ensuring fair and open competition for federal construction contracts authorized by the National Defense Authorization Act (NDAA) for FY 2016 (H.R. 1735) - support. Section 132 and 134 of the Houses Fiscal Year 2016 Transportation-Housing Appropriations Bill - support. H.R. 629, the Permanent S Corporation Built-in Gain Recognition Period Act of 2015 - support. H.R. 3328, the Small Business Regulatory Sunset Act - support. H.R. 758, the Lawsuit Abuse Reduction Act of 2015 - support. H.R. 2698, Tanning Tax Repeal Act - support. H.R. 1624, the Protecting Affordable Coverage for Employees Act. - support. H.R. 3318, the Reducing Tax Preparation Burdens for American Investments and Repairs Act - support. H.R. 3110, National Disaster Tax Relief Act of 2015 - support. H.R. 3459, the Protecting Local Business Opportunity Act - support. H.R. 1266 - the Financial Product Safety Commission Act - support Senate: S. 183, the Jobs and Premium Protection Act of 2015 - support. S. 30, Forty Hours is Full-Time Act of 2015 - support. S.J. Res. 8, a Congressional Review Act resolution of disapproval in response to the National Labor Relations Boards (NLRB) ambush election rule related to the union election process - support. S. 620, Preserving Employee Wellness Programs Act - support. S. 71, Government Neutrality in Contracting Act - support. S. 709, the Restoring Access to Medication Act of 2015 - support. S. 1697, the Small Business Healthcare Relief Act - support. S. 1140, the Federal Water Quality Protection Act - support. S. 1536, the Small Business Regulatory Flexibility Improvements Act of 2015 - support. S. 1827, Small Business Tax Compliance Relief Act - support. S. 1487, the Regulatory Predictability for Business Growth Act of 2015 - support. Sec. 134 (HOS) and 135 (insurance) of H.R. 2577, FY2016 Transportation, Housing and Urban Development, and Related Agencies (THUD) Appropriations Bill - support. Section 913 of S 1269 - oppose. S. 2006, the Regulatory Accountability Act of 2015 - support. S. 1607, the Independent Agency Regulatory Analysis Act of 2015 -support. S. 1099, the Protect Affordable Coverage for Employees Act - support. S. 2015, the Protecting Local Business Opportunity Act - support. Hearings: -Karen Harned testified before the House Committee on the Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law. July 15, 2015. -Nick Karellas testified before the Senate Small Business Committee on Targeted Tax Reform: Solutions to Relieve the Tax Compliance Burdens for Americas Small Businesses. July 22, 2015. -Beth Milito testified before the House Committee on the Judiciary Subcommittee on the Constitution, the Fraudulent Joinder Prevention Act of 2015. September 29, 2015. Comments: -U.S. Department of Labor, RIN: 1235-AA11, Request for Extension of Comment Deadline on Proposed Rulemaking Regarding Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees, July 13, 2015. -U.S. Department of Labor, RIN 1210-AB32 - Definition of the Term Fiduciary; Conflict of Interest Rule-Retirement Investment Advice and associated proposed exemptions, July 21, 2015. -U.S. Department of Labor, RIN 1235-AA11; Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees - Request for Extension of Comment Period, August 4, 2015. -U.S. Department of Labor, RIN 1235-AA11; Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees, September 3, 2015. -U.S. Department of Labor, RIN: 1235-AA11, Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees, September 4, 2015. Other Issues: -Tax Reform -Regulatory Reform -H-2B visas -Tax Extenders -Section 179 - business expensing -Surface Bill Financial Responsibility -Overtime Rule -Fiduciary Rule

S.2709 Export-Import Bank Reauthorization Act of 2014 - NSBA supports S.2262 Energy Savings and Industrial Competitiveness Act - NSBA supports S.1697 Small Business Healthcare Relief Act - NSBA supports S.1607 Independent Agency Regulatory Analysis Act of 2015 - NSBA supports S.1140 Federal Water Quality Protection Act - NSBA supports S.1137 PATENT Act - NSBA opposes S.995 Bipartisan Congressional Trade Priorities and Accountability Act - NSBA supports S.949 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports S.860 Death Tax Repeal Act of 2015 - NSBA supports S.824 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports S.819 Export-Import Bank Reform and Reauthorization Act of 2015 - NSBA supports S.754 Cybersecurity Information Sharing Act of 2015 - NSBA supports S.720 Energy Savings and Industrial Competitiveness Act of 2015 - NSBA supports S.698 Marketplace Fairness Act of 2015 - NSBA is monitoring S.632 Support Technology and Research for Our Nation's Growth (STRONG) Patents Act - NSBA supports S.552 Small Business Investment Company Capital Act of 2015 - NSBA supports S.535 Energy Efficiency Improvement Act of 2015 - NSBA supports S. 426 Small Business Regulatory Flexibility Improvements Act of 2015 -NSBA supports S.379 Small Business Tax Credit Accessibility Act - NSBA supports S.1 Keystone XL Pipeline Approval Act - NSBA supports H.R.3979 National Defense Authorization Act for Fiscal Year 2015 - NSBA supports H.R.2911 Small Business Healthcare Relief Act - NSBA supports H.R.2775 Remote Transactions Parity Act of 2015 - NSBA is monitoring H.R.2670 Microloan Modernization Act of 2015 - NSBA supports H.R.2586 Export Coordination Act of 2015 - NSBA supports H.R. 2499 Veterans Entrepreneurship Act of 2015 - NSBA supports H.R.2239 To increase Ex-Im financing of exports by small business - NSBA supports H.R.2045 Targeting Rogue and Opaque Letters Act of 2015 - NSBA supports H.R.2177 Energy Savings and Industrial Competitiveness Act of 2015 - NSBA supports H.R.2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act H.R.1907 Trade Facilitation and Trade Enforcement Act of 2015 - NSBA supports H.R.1890 Bipartisan Congressional Trade Priorities and Accountability Act of 2015 - NSBA supports H.R.1828 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports H.R.1735 National Defense Authorization Act for 2016 - NSBA supports H.R.1731 National Cybersecurity Protection Advancement Act of 2015 - NSBA supports H.R.1560 Protecting Cyber Networks Act - NSBA supports H.R.1481 Small Contractors Improve Competition Act of 2015 - NSBA supports H.R.1105 Death Tax Repeal Act of 2015 - NSBA supports H.R.1031 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports H.R.1030 Secret Science Reform Act of 2015 - NSBA supports H.R.1029 EPA Science Advisory Board Reform Act of 2015 - NSBA supports H.R.1023 Small Business Investment Company Capital Act of 2015 - NSBA supports H.R. 880 American Research and Competitiveness Act of 2015 - NSBA supports H.R.762 Small Business Tax Credit Accessibility Act - NSBA supports H.R.637 Permanent IRA Charitable Contribution Act of 2015 - NSBA supports H.R.636 America's Small Business Tax Relief Act - NSBA supports H.R.630 Permanent S Corporation Charitable Contribution Act of 2015 - NSBA supports H.R.629 Permanent S Corporation Built-in Gains Recognition Period Act of 2015 - NSBA supports H.R.622 State and Local Sales Tax Deduction Fairness Act of 2015 - NSBA supports H.R.597 Reform Exports and Expand the American Economy Act - NSBA supports H.R.527 Small Business Regulatory Flexibility Improvements Act - NSBA supports H.R.185 Regulatory Accountability Act - NSBA supports H.R.160 Protect Medical Innovation Act of 2015 - NSBA supports H.R.50 Unfunded Mandates Information and Transparency Act of 2015 - NSBA supports H.R.25 Fair Tax Act - NSBA supports H.R.9 Innovation Act - NSBA opposes. H.R.3 Keystone XL Pipeline Act - NSBA supports H.R.2 Medicare Access and CHIP Reauthorization Act of 2015 - NSBA is monitoring

HR636: America's Small Business Tax Relief Act of 2015. HR629: Permanent S Corporation Built-in Gains Recognition Period Act of 2015. HR630: Permanent S Corporation Charitable Contributions Act of 2015. Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. Comments submitted to SFC tax reform working groups: Individual Income Tax, Business Income Tax, and Savings & Investment. HR600/S906: CIDER Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing and bonus depreciation allowances.

Client expense: $590,000 · Firm income: Not reported

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) Section 179D - Tax deduction for energy efficient commercial and multifamily buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs

Client expense: $40,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Tax treatment of pass-through entities H.R. 629 (Permanent S Corporation Built-in Gain Recognition Period Act of 2015), all provisions H.R. 636 (America's Small Business Tax Relief Act of 2015), Section 3 regarding built-in recognition

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

House: -H.R. 928, the Jobs and Premium Protection Act - support. -H.R. 636, the Americas Small Business Tax Relief Act of 2015 - support. -H.R. 596, to repeal the Patient Protection and Affordable Care Act and healthcare-related provisions in the Healthcare and Education Reconciliation Act of 2010, and for other purposes support. -H.R. 550, the Equal Employment Opportunity Commission (EEOC or Commission) Transparency and Accountability Act - support. -H.R. 549, the Litigation Oversight Act of 2015 - support. -H.R. 548, the Certainty in Enforcement Act of 2015 - support. -H.R. 1189, the Preserving Employee Wellness Programs Act - support. -H.R. 1105, the Death Tax Repeal Act of 2015 - support. -H.R. 1199, the Innocent Sellers Fairness Act - support. -H.R. 1671, Government Neutrality in Contracting Act - support. -H.Con. Res. 27, the Fiscal Year 2016 Budget Resolution - support. -H.R. 1147, the Legal Workforce Act of 2015 - support. -H.R. 863, the STARS Act of 2015 - support. -H.R. 1270, the Restoring Access to Medication Act of 2015 - support. -H.R. 1624, Protecting Affordable Coverage for Employees Act - support. -H.R. 622, State and Local Sales Tax Deduction Fairness Act of 2015 - support. -H.R. 2911, the Small Business Healthcare Relief Act - support. -Section 105 to H.R. 2028, the FY2016 Energy and Water Development, and Related Agencies Appropriations Act - support. -H.R. 1732, the Regulatory Integrity Protection Act of 2015 - support. -H.R. 1105, the Death Tax Repeal Act of 2015 - support. -Sections 113, 407, and 408 of FY2016 Labor, Health and Human Services, Education, and Related Agencies Appropriations Act - support. -H.R. 540 and S. 255, the Fifth Amendment Integrity Restoration Act, or FAIR Act - support. -H.R. 1932, a bill to amend the Occupational Safety and Health Act of 1970 - support. -H.R. 2042, the Ratepayer Protection Act - support. -H.R. 2524, Support Our Start-Ups Act - support. -H.R. 758, the Lawsuit Abuse Reduction Act of 2015 - support. -H.R. 2310, Helping Our Middle Class Entrepreneurs (HOME) Act - support. -Mulvaneys (R-S.C.) amendment ensuring fair and open competition for federal construction contracts authorized by the National Defense Authorization Act (NDAA) for FY 2016 (H.R. 1735) - support. -Section 132 and 134 of the Houses Fiscal Year 2016 Transportation-Housing Appropriations Bill - support. -Section 913 of S 1269 - oppose. -H.R. 629, the Permanent S Corporation Built-in Gain Recognition Period Act of 2015 - support. Senate: -S. 183, the Jobs and Premium Protection Act of 2015 - support. -S. 341, Start-up Jobs and Innovation Act - support. -S. 168, the Regulatory Responsibility for our Economy Act of 2015 - support. -S. 30, Forty Hours is Full-Time Act of 2015 - support. -S. 860, the Death Tax Repeal Act of 2015 - support. -S.J. Res. 8, a Congressional Review Act resolution of disapproval in response to the National Labor Relations Boards (NLRB) ambush election rule related to the union election process - support. -S. 620, Preserving Employee Wellness Programs Act - support. -S. 71, Government Neutrality in Contracting Act - support. -S. 709, the Restoring Access to Medication Act of 2015 - support. -S. 1697, the Small Business Healthcare Relief Act - support. -S. 1141, Small Business Tax Certainty and Growth Act - support. -S. 1140, the Federal Water Quality Protection Act - support. -S. 1536, the Small Business Regulatory Flexibility Improvements Act of 2015 - support. -S. 1324, the Affordable Reliable Electricity Now Act of 2015 - support. -Small Business Tax Compliance Relief Act - support. -S. 1281, Helping Our Middle Class Entrepreneurs (HOME) Act - support. -S. 1099, the PACE Act - support. -S. 1487, the Regulatory Predictability for Business Growth Act of 2015 - support. -Sec. 134 (HOS) and 135 (insurance) of H.R. 2577, FY2016 Transportation, Housing and Urban Development, and Related Agencies (THUD) Appropriations Bill - support. -Senate Committee on Homeland Security and Governmental Affairs and Subcommittee on Regulatory Affairs and Federal Management - NFIB letter in response to their March 18, 2015 request seeking assistance in identifying existing and proposed regulations that have had or will have a real impact on members of the National Federation of Independent Business. April 24, 2015. -Senate Finance Committee, Tax Reform Working Groups, April 15, 2015. Hearings: -Holly Wade testified before the Joint Economic Committee on Small Business, Big Taxes: Are Taxes Holding Back Small Business Growth? April 15, 2015. -Scott Lipps testified before the House Committee on Small Business on Tax Reform: Enduring that Main Street Isnt Left Behind, April 15, 2015. -Elizabeth Milito testified before the U.S. Senate Committee on Small Business and Entrepreneurship on An Examination of Proposed Environmental Regulations Impacts on Americas Small Businesses, May 19, 2015. -Joe Sergio testified before the Joint Economic Committee on Examining the Effectiveness of the ACA, June 3, 2015. Comments: -Internal Revenue Service, Notice 2015-16 - Section 4980I-Excise Tax on High Cost Employer- Sponsored Health Coverage May 15, 2015 -U.S. Department of Labor, RIN 1210-AB32 - Request of comment deadline extension for the Definition of the Term Fiduciary; Conflict of Interest Rule-Retirement Investment Advice and associated proposed exemptions, May 5, 2015. -U.S. Fish and Wildlife Service, Docket ID No. FWS-R5-ES-2011-0024 - Endangered and Threatened Wildlife and Plants; Threatened Species Status for the Northern Long-Eared Bat with 4(d) Rule, April 24, 2015. Other Issues: -5-year recognition period for built-in gains, basis adjustment for charitable giving by S corporations. -Tax Reform -Regulatory Reform -Expansion of the small group health insurance market -Estate tax repeal -The Consolidated Appropriations Act of 2014, Public Law No. 113-76, authorized this grant funding for for activities to address the misclassification of workers. -H-2B visas

Supports H.R. 1516/S. 1013 - ENsuring Access to Quality Compex Rehabiliation Technology Act - to ensure Medicare beneficiaries' access to customized wheelchairs. United Spinal advocated distributed a Congressional Dear Colleague letter urging that CRT accessories (specialty controls such as head-rests) are not set at competitive bidding pricing the same as standard wheelchairs due to their highly customized nature for a small population living with significant disabilities. United Spinal highlighted our concern with CRT Accessories, described above and with our concerns with access to durable medical equipment for wheelchair users under the competitive acquisition program. United Spinal signed on to a letter to US Health and Human Services Secretary Burwell and CMS officials regarding a pending case, Davis v. Shah, in the U.S. Second Circuit Court of Appeals - a challenge to New York Medicaid's attempt to limit coverage of compression stockings and orthopedic shoes only to Medicaid recipients with specific diagnoses. Supports the Steve Gleason Act which lifts caps on access to speech-generating devices. (HR 1919, H.R. 629, S, 768, S. 984. United Spinal supported Congressional testimony on behalf of the Coalition to Preserve Rehabilitation Steering Committee highlighting the need to eliminate site-neutral payments under Medicare and also advocated for additional signatories to a Dear Colleague letter stating the same issue. United Spinal supports expanded state participation in Medicaid programs that increase funding for HCBS such as the Community First Choice Option, Money Follows the Person, and the Balancing Incentive Program; and oppose restructuring of Medicaid funding through block grants, State Flexibility Funds, or per capita caps. United Spinal signed on to a letter to the Centers for Medicare and Medicaid Services in support of an improved mechanism for the reimbursement of Lemtrada to ensure speedier access to this therapy for individuals with multiple sclerosis. United Spinal signed onto three comment letters to the Centers for Medicare and Medicaid Services in support of improved rehab policy, namely: on in-patient rehabilitative facilities and on skilled nursing facilities to allow for improved quality reporting and on acute care hospitals and payment issues to ensure that bundled payments of services does not hinder coverage of episodes of care for individuals with multiple needs. United Spinal signed onto a MapRx letter to urge the Senate Finance Committee to include, in their discussion of chronic care, robust formularies, coverage of the six-protected classes of drugs, strong oversight, and transparency for consumers are among the design principles essential to meet the needs of Medicare beneficiaries. In addition, a process for notice of non-coverage, appeals and exceptions is critical to providing access to needed drug therapies. United Spinal supports S.1253, the Patient Access to Disposable Medical Technology Act of 2015.The legislation amends title XVIII (Medicare) of the Social Security Act to cover disposable medical technology in addition to equipment traditionally described as durable medical equipment. This legislation was introduced by Senators Burr (R-NC) and Bennet (D-CO) this spring and is identical to its House counterpart, H.R. 1018, which United Spinal has also supported. United Spinal supports the Protect Medical Innovation Act of 2015, HR 160, introduced by Rep. Eric Paulsen of Minnesota, which repeals the medical device tax on medical device manufacturers and importers. United Spinal signed on to a letter to Congress to convey support for the goals of the final Home and Community Based Settings (HCBS) rule issued by the Centers for Medicare & Medicaid Services (CMS) in January 2014. This rule is the first time CMS has defined community for Medicaid-funded HCBS programs. The letter also urges Congress to: protect cuts to funding; support the requested additional $2.8m in CMS funding for HCBS; and defend against policies or changes to the rule that would hinder the goal of providing supports through HCBS so that people with disabilities can live meaningful lives.

Highway Trust Fund Solvency; HR 499 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; Harbor Maintenance Trust fund and tax increase; HR 636 America's Small Business Tax Relief (Section 179/Expensing); HR 880 Permanent R&D tax credit; HR 629 Built-in Gains Recognition; HR 765 (15-Year Depreciation); HR 2510 (Bonus Depreciation)

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

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

S.2709 Export-Import Bank Reauthorization Act of 2014 - NSBA supports S.2262 Energy Savings and Industrial Competitiveness Act - NSBA supports S.949 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports S.860 Death Tax Repeal Act of 2015 - NSBA supports S.824 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports S.819 Export-Import Bank Reform and Reauthorization Act of 2015 - NSBA supports S.754 Cybersecurity Information Sharing Act of 2015 - NSBA supports S.720 Energy Savings and Industrial Competitiveness Act of 2015 - NSBA supports S.698 Marketplace Fairness Act of 2015 - NSBA is monitoring S.632 Support Technology and Research for Our Nation's Growth (STRONG) Patents Act - NSBA supports S.552 Small Business Investment Company Capital Act of 2015 - NSBA supports S.535 Energy Efficiency Improvement Act of 2015 - NSBA supports S.379 Small Business Tax Credit Accessibility Act - NSBA supports S.1 Keystone XL Pipeline Approval Act - NSBA supports H.R.3979 National Defense Authorization Act for Fiscal Year 2015 - NSBA supports H.R.2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act H.R.1907 Trade Facilitation and Trade Enforcement Act of 2015 - NSBA supports H.R.1890 Bipartisan Congressional Trade Priorities and Accountability Act of 2015 - NSBA supports H.R.1828 Small Business Taxpayer Bill of Rights Act of 2015 - NSBA supports H.R.1731 National Cybersecurity Protection Advancement Act of 2015 - NSBA supports H.R.1560 Protecting Cyber Networks Act - NSBA supports H.R.1481 Small Contractors Improve Competition Act of 2015 - NSBA supports H.R.1105 Death Tax Repeal Act of 2015 - NSBA supports H.R.1031 Promoting U.S. Jobs Through Exports Act of 2015 - NSBA supports H.R.1030 Secret Science Reform Act of 2015 - NSBA supports H.R.1029 EPA Science Advisory Board Reform Act of 2015 - NSBA supports H.R.1023 Small Business Investment Company Capital Act of 2015 - NSBA supports H.R. 880 American Research and Competitiveness Act of 2015 - NSBA supports H.R.762 Small Business Tax Credit Accessibility Act - NSBA supports H.R.637 Permanent IRA Charitable Contribution Act of 2015 - NSBA supports H.R.636 America's Small Business Tax Relief Act - NSBA supports H.R.630 Permanent S Corporation Charitable Contribution Act of 2015 - NSBA supports H.R.629 Permanent S Corporation Built-in Gains Recognition Period Act of 2015 - NSBA supports H.R.622 State and Local Sales Tax Deduction Fairness Act of 2015 - NSBA supports H.R.597 Reform Exports and Expand the American Economy Act - NSBA supports H.R.527 Small Business Regulatory Flexibility Improvements Act - NSBA supports H.R.185 Regulatory Accountability Act - NSBA supports H.R.50 Unfunded Mandates Information and Transparency Act of 2015 - NSBA supports H.R.25 Fair Tax Act - NSBA supports H.R.9 Innovation Act - NSBA opposes. H.R.3 Keystone XL Pipeline Act - NSBA supports H.R.2 Medicare Access and CHIP Reauthorization Act of 2015 - NSBA is monitoring

Highway Trust Fund Solvency; HR 499 exempting water and sewer construction from Private Activity Bond volume cap; Individual and corporate tax reform; Financial Accounting Standards Board issues; Permanent reduction or elimination of the extate and gift taxes; Extension of bonus depreciation and Section 179 expensing; 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; Harbor Maintenance Trust fund and tax increase; HR 636 America's Small Business Tax Relief (179); HR 880 Permanent R&D tax credit; HR 629 Built-in Gains Recognition

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

HR636: America's Small Business Tax Relief Act of 2015. HR629: Permanent S Corporation Built-in Gains Recognition Period Act of 2015. HR630: Permanent S Corporation Charitable Contributions Act of 2015. Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act.

Client expense: $350,000 · Firm income: Not reported

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

Comments to Senate Finance Working Groups on tax reform Comments to the House Ways and Means Committee regarding economic growth through tax reform Support for commercial roof depreciation reform Support H.R. 1105/S. 860, the Death Tax Repeal Act Support S.Amdt. 607 to S.Con.Res. 11 (Death Tax Repeal) Support H.R.629, the Permanent S Corporation Built-in Gain Recognition Period Act Support H.R.630, the Permanent S Corporation Charitable Contribution Act Support H.R. 636, the America's Small Business Tax Relief Act

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

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE