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American Research and Competitiveness Act of 2015
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
81pct
99d open
vs 6,526 other HR bills in the 114th — cohort avg 56d
American Research and Competitiveness Act of 2015 (Sec. 2) This bill revises and makes permanent after 2014 the research tax credit. The rate of such credit is modified to equal the sum of 20% of so much of the qualified research expenses for the taxable year as exceeds 50% of the average qualified research expenses for the three preceding taxable years, 20% of so much of the basic research payments for the taxable year as exceeds 50% of the average basic research payments for the three preceding taxable years, plus 20% of amounts paid by a business taxpayer to an energy research consortium for energy research. If a taxpayer has no qualified research expenses in any of the three preceding taxable years, the rate of the tax credit is reduced to 10% of current research expenses. The bill also provides that in the case of an eligible small business (i.e., a corporation whose stock is not publicly traded, a partnership, or a sole proprietorship with annual gross receipts not exceeding $50 million in a three-year period), the research credit may offset alternative minimum tax liability. (Sec. 3) The bill prohibits the entry of the budgetary effects of this Act on either PAYCO scorecard under the Statutory Pay-As-You-Go Act of 2010.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (82)
Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by the Yeas and Nays: 274 - 145 (Roll no. 260). (text: CR H3410-3411)
HousePassed/agreed to in House: On passage Passed by the Yeas and Nays: 274 - 145 (Roll no. 260).(text: CR H3410-3411)
HouseOn motion to recommit with instructions Failed by the Yeas and Nays: 181 - 240 (Roll no. 259).
HousePOSTPONED PROCEEDINGS - At the conclusion of debate on the Neal motion to recommit with instructions, the Chair put the question on adoption of the motion to recommit and by voice vote, announced that the noes had prevailed. Mr. Neal demanded the yeas and nays and pursuant to the order of the House of today, the Chair postponed further proceedings on the question of adoption until a time to be announced.
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H3419)
DEBATE - The House proceeded with 10 minutes of debate on the Neal motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to extend the research and development tax credit for two years, through December 31, 2016.
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2017 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015. Innovation Incentives. Tax Reform. R&D Audit Procedures. Statutory Corporate Tax Rate. Bonus Depreciation. 174 R&E. Border Adjustment Tax. 385 Regulations.
Client expense: $3,980,000 · Firm income: Not reported
Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Navy, Dept of, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Monitor issues related to tax reform, International regulatory and standards negotiations, flood insurance, and issues related to the implementation of Dodd- Frank. H.R. 880, American Research and Competitiveness Act of 2015
Client expense: Not reported · Firm income: $42,000
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015. Innovation Incentives. Tax Reform. R&D Audit Procedures. Statutory Corporate Tax Rate. Bonus Depreciation. 174 R&E. 385 Regulations.
Client expense: $4,150,000 · Firm income: Not reported
Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Navy, Dept of, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R.880, American Research and Competitiveness Act of 2015 HR 3390, The Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015 S. 2271, Renewable Chemicals Act
Client expense: $50,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform Issues related to the expansion of alternative simplified research and development tax credit (HR 880, HR 5187)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H3418; text: CR H3418)
The previous question was ordered pursuant to the rule. (consideration: CR H3418)
DEBATE - The House proceeded with one hour of debate on H.R. 880.
ORDER OF PROCEDURE - Mr. Ryan (WI) asked unanimous consent that the question of adopting a motion to recommit on H.R. 880 may be subject to postponement as though under clause 8 of rule 20.
The resolution provides for consideration of H.R. 2262 and H.R. 880. In addition, the resolution provides for consideration of motions to suspend the rules; and provides for proceedings during the period from May 22, 2015, through May 29, 2015.
Considered under the provisions of rule H. Res. 273. (consideration: CR H3410-3419, H3490-3491)
Rule H. Res. 273 passed House.
Rules Committee Resolution H. Res. 273 Reported to House. The resolution provides for consideration of H.R. 2262 and H.R. 880. In addition, the resolution provides for consideration of motions to suspend the rules; and provides for proceedings during the period from May 22, 2015, through May 29, 2015.
Placed on the Union Calendar, Calendar No. 79.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-113.
Congress.gov source codes: 5000, H12200
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 12.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
| February 11, 2015 |
| Republican |
| VA |
| Bruce Poliquin | Republican | ME |
| Carlos Curbelo | Republican | FL |
| David A. Trott | Republican | MI |
| David G. Valadao | Republican | CA |
| David Rouzer | Republican | NC |
| Devin Nunes | Republican | CA |
| Earl L. "Buddy" Carter | Republican | GA |
| Erik Paulsen | Republican | MN |
| Glenn Grothman | Republican | WI |
| Jason Smith | Republican | MO |
| John B. Larson | Democratic | CT |
| Kenny Marchant | Republican | TX |
| Kyrsten Sinema | Independent | AZ |
| Michael T. McCaul | Republican | TX |
| Mimi Walters | Republican | CA |
| Patrick J. Tiberi | Republican | OH |
| Ralph Lee Abraham | Republican | LA |
| Richard E. Neal | Democratic | MA |
| Robert J. Dold | Republican | IL |
| Rod Blum | Republican | IA |
| Ryan A. Costello | Republican | PA |
| Sam Johnson | Republican | TX |
| Stephen Knight | Republican | CA |
| Thomas MacArthur | Republican | NJ |
| Todd Young | Republican | IN |
| Tom Emmer | Republican | MN |
| Tom Reed | Republican | NY |
| Walter B. Jones | Republican | NC |
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to general corporate taxation. H.R. 880, R&D Tax Credit Reform and International Tax Reform.
Client expense: $110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform S. 3424- Reinsurance/tax No #: House Blueprint for Tax Reform (Brady) Modernization of Derivatives Tax Act (Wyden draft) Corporate Integration (Hatch draft)
Client expense: $790,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Implementation of Patient Protection & Affordable Health Care Act (P.L. 111-148) and Implementation of Health Care and Education Reconciliation Act (P.L. 111-152) Excise tax for drugs and biologics Issues and policies related to Orphan Drug Tax Credit Implementation of American Taxpayer Relief Act of 2012 Issues and policies related to tax reform H.R. 880, American Research and Competitiveness Act of 2015 S. 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015(COMPETE Act) Corporate tax inversions issues Legislation pertaining to the applicability of the ACA tax carve out for non-orphan drug designated drugs, generally, including H.R. 3678, Preserving Access to Orphan Drugs Act of 2015 H.R. 3618 and S. 1906, Orphan Drug Fairness Act Protecting Americans From Tax Hikes Act of 2015 (PATH)
Client expense: $260,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to general corporate taxation. H.R. 880, R&D Tax Credit Reform and International Tax Reform.
Client expense: $110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Comprehensive Tax Reform; Consumer incentives for alternative technologies. Extension and expansion of the alternative simplified research and development tax credit (H.R. 880). Modification of IRS section 30(D); issues related to tax reform including international tax reform. Reach Act of 2016 (H.R. 5187). Proposed 385 regs. FTCs - IRC S. 904G, Alternative Minimum Tax Credits (AMT).
Client expense: $2,020,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Comprehensive Tax Reform; Consumer incentives for alternative technologies. Extension and expansion of the alternative simplified research and development tax credit (H.R. 880). Modification of IRS section 30(D); issues related to tax reform including international tax reform. Reach Act of 2016 (H.R. 5187). Proposed 385 regs. FTCs - IRC S. 904G, Alternative Minimum Tax Credits (AMT).
Client expense: $2,020,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R.880, American Research and Competitiveness Act of 2015 HR 3390, The Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015 S. 2271, Renewable Chemicals Act
Client expense: $50,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
HR 880-American Research and Competitiveness Act of 2015. Tax reform proposals. Transfer pricing, treaty, foreign tax credit, international tax, and foreign tax issues, including IRC Sec. 901(l). Internal Revenue Code administrative procedures. S 2809 (American Energy Innovation Act).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
R&D tax credit enhancement; the Presidents Fiscal Year 2017 Budget Proposal; HR 880 (American Research and Competitiveness Act of 2015) (Brady-Larson); Tax Reform legislation; S 1946 (Tax Relief Extension Act of 2015); HR 2029 (Consolidated Appropriations Act, 2016); HR 5187 (REACH Act of 2016).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015. Innovation Incentives. Tax Reform. R&D Audit Procedures. Statutory Corporate Tax Rate. Bonus Depreciation. 174 R&E. 385 Regulations.
Client expense: $4,150,000 · Firm income: Not reported
Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Navy, Dept of, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Tax policy issues and business tax issues and IRS regulations. H.R. 880 - American Research and Competitiveness Act of 2015, S. 2271, Renewable Chemicals Act of 2015 and H.R. 3390, Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015.
Client expense: $150,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Protecting Americans from Tax Hikes Act of 2015(PATH) provision of P.L. 114-113 FY16 Consolidated Appropriations; H.R. 880 R&D tax credit; corporate tax inversion generally and in amendments to S.Con.Res.11 FY16 Senate Budget Resolution and S. 1376 FY16 National Defense Authorization Act; interest deductibility IRC 163(j); Treasury proposed debt and equity regulations (Sec. 385)
Client expense: $262,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
Monitor issues related to tax reform, International regulatory and standards negotiations, flood insurance, and issues related to the implementation of Dodd- Frank. H.R. 880, American Research and Competitiveness Act of 2015
Client expense: Not reported · Firm income: $42,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to the expansion of alternative simplified research and development tax credit (HR 880, HR 5187)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Support for research credit including H.R. 880, and H.R. 5187, REACH Act of 2016; renewable energy & energy efficiency tax benefits; support for tax reform including lower corporate tax rate and changes to international tax system for US companies; response to OECD BEPS project; proposed changes to debt equity regulations; opposition to reinstatement of superfund taxes; funding for infrastructure including opposition to H.R. 625.
Client expense: $3,290,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Railroad Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform S. 3424- Reinsurance/tax No #: House Blueprint for Tax Reform (Brady) Modernization of Derivatives Tax Act (Wyden draft) Corporate Integration (Hatch draft)
Client expense: $790,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform. Issues related to the expansion of the research and development tax credit (HR 880; HR 5187).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Expansion of alternative simplified research and development tax credit (HR 880: HR 5187). Issues related to international tax and corporate tax reform.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to the expansion of the research and development tax credit (H.R. 880, HR 5187). Issues related to international tax and corporate tax reform including issues related to tax treatment of component parts.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Expansion of alternative simplified R&D tax credit (HR 880, HR 5187); issues related to tax reform and international taxation.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to international tax and corporate tax reform Issues related to the expansion of alternative simplified research and development tax credit (HR 880, HR 5187)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Expansion of the alternative simplified research and development tax credit (HR 880, HR 5187); issues related to tax reform including international tax reform and foreign tax credits IRC section 904(g); issues related to corporate alternative minimum tax; issues related to IRC section 30D.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Expansion of alternative simplified research and development tax credit (HR 880, HR 5187). Issues related to international tax and corporate tax reform.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Expansion of alternative simplified R&D tax credit (HR 880, HR 5187); issues related to tax reform and international taxation.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to the expansion of the alternative simplified research and development tax credit (HR 880, HR 5187); issues related to international tax and corporate tax reform.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
HR 880 -- American Research and Competitiveness Act of 2015. Issues related to tax treatment of certain R&D expenditures H.R. 2510 -- Amending the tax code to modify and make permanent bonus depreciation S. 1946 -- Tax Relief Extension Act of 2015. Tax issues related to overall reform of the tax code, the repatriation of funds and the tax treatment of employee benefits
Client expense: $416,676 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
FY 2017 Budget, including corporate tax proposals and reforms to international tax policy; S. 386, H.R. 2315 Mobile Workforce State Income Tax Simplification Act of 2015; S. 698, H.R. 2775, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; draft Tax Parity for Health Plan Beneficiaries Act; Congressional proposals related to international taxation and innovation box proposals; H.R. 1643, S. 851, Digital Goods and Services Tax Fairness Act; issues related to providing economic incentives to the Commonwealth of Puerto Rico; issues related to corporate integration; Treasury 385 debt-to-equity regulations; issues related to House Republican tax reform blue print.
Client expense: $1,820,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform No #: Modernization of Derivatives Tax Act (Wyden draft) House Blueprint for Tax Reform Corporate Integration (Hatch draft)
Client expense: Not reported · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 644 - Trade Facilitation and Trade Enforcement Act of 2015 (provisions related to taxation on Internet Service Providers); H.R.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); H.R.1087/S.1261 - Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 (as related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); H.R. 2029 - Consolidated Appropriations Act (provisions related to tax extenders); H.R.4770 - To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements (provisions related to Section 199 of the Tax Code); S.644 - Trade Facilitation and Trade Enforcement Act of 2015 (provisions related to taxation on Internet Service Providers); S.698 - Marketplace Fairness Act (as related to sourcing issues for interstate sales and telecom tax simplification); S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act of 2015 (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); and S.2813/H.R.4962 - Multistate Worker Tax Fairness Act. DRAFT tax reform bill (provisions related to tax extenders).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act; H.R. 415 & S. 198, Stop Corporate Inversions Act; S. 1946, Tax Relief Extension Act of 2015; H.R. 1, Tax Reform Act of 2014; Administrations Tax Reform and 2017 Budget Proposals; Senate and House Committee Tax Reform Proposals; Puerto Rican Economy and Debt Relief Proposals (no bills introduced); Reps. Boustany and Neal: "Innovation Promotion Act" Discussion Draft Proposals to reform domestic and international tax structures (no bills introduced);
Client expense: $2,610,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA)
2016 · third_quarter · Taxation/Internal Revenue Code
Implementation of Patient Protection & Affordable Health Care Act (P.L. 111-148) and Implementation of Health Care and Education Reconciliation Act (P.L. 111-152) Excise tax for drugs and biologics Issues and policies related to Orphan Drug Tax Credit Implementation of American Taxpayer Relief Act of 2012 Issues and policies related to tax reform H.R. 880, American Research and Competitiveness Act of 2015 S. 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015(COMPETE Act) Corporate tax inversions issues Legislation pertaining to the applicability of the ACA tax carve out for non-orphan drug designated drugs, generally, including H.R. 3678, Preserving Access to Orphan Drugs Act of 2015 H.R. 3618 and S. 1906, Orphan Drug Fairness Act Protecting Americans From Tax Hikes Act of 2015 (PATH)
Client expense: $270,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Issues related to general corporate taxation. H.R. 880, R&D Tax Credit Reform and International Tax Reform.
Client expense: $140,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Antibiotic & Diagnostic Tax Credit ---H.R. 3539: Antibiotic & Diagnostic Innovation Act Biofuels (Non-Funding) ---Production Tax Credit Extension Capital Formation Investment Incentives ---H.R. 2179: PARTNER Act ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act Inversions ---Treatment of Financial Interests as Stock or Indebtedness: Section 385 Proposed Regulations Renewable Chemicals/Bio-based Products (Non-Funding) ---H.R. 3390: Qualifying Renewable Chemicals Production or Investment Tax Credit Act ---Investment Tax Credit for Renewable Chemicals and Bio-based Products ---S. 2271: The Renewable Chemical Production Tax Credit Act ---S. 1656/H.R. 2883: Master Limited Partnership Parity Act ---Expansion of Master Limited Partnerships to Renewable Chemicals Research & Development Tax Credit Reforms ---Extension ---H.R.880: To amend the Internal Revenue Code to make permanent the credit for increasing research activities ---Permanency ---Refundable R&D Credit ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act Orphan Drug Tax Credit
Client expense: $2,330,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Economic Council (NEC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of Technology Policy (OTP), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Vice President of the U.S.
2016 · third_quarter · Taxation/Internal Revenue Code
Issues impacting corporate taxation. S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015, as it relates to changes to non-resident personal income tax returns S 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015, as it relates to extending the research credit HR 880, American Research and Competitiveness Act of 2015, as it relates to extending the research credit S 698, Marketplace Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 1643/ S 851, Digital Goods & Services Tax Fairness Act of 2015, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 1087/S 1261, Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property HR 644, Trade Facilitation and Trade Enforcement Act of 2015, provisions related to taxation on internet service providers HR 2029, Consolidated Appropriations Act, provisions related to tax extenders HR 4770, To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements, provisions related to Section 199 of the Tax Code DRAFT, Tax Reform, provisions related to lowering the corporate tax rate HR 4962/S 2813, Multistate Worker Tax Fairness Act, all provisions
Client expense: $4,110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Support for research credit including H.R. 880, and H.R. 5187, REACH Act of 2016; renewable energy & energy efficiency tax benefits; support for tax reform including lower corporate tax rate and changes to international tax system for US companies; response to OECD BEPS project; proposed changes to debt equity regulations; opposition to reinstatement of superfund taxes; funding for infrastructure including opposition to H.R. 625.
Client expense: $2,485,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Railroad Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 880, American Research and Competitiveness Act of 2015. Innovation Incentives. Tax Reform. R&D Audit Procedures. Statutory Corporate Tax Rate. Bonus Depreciation. 174 R&E. 385 Regulations.
Client expense: $3,640,000 · Firm income: Not reported
Government targets: Air Force, Dept of, Army, Dept of (Other), Commerce, Dept of (DOC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Navy, Dept of, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 880 R&D tax credit; corporate tax inversion generally and in amendments to S.Con.Res.11 FY16 Senate Budget Resolution and S. 1376 FY16 National Defense Authorization Act; Protecting Americans from Tax Hikes Act of 2015 (PATH) provision of P.L. 114-113 FY16 Consolidated Appropriations.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Monitor issues related to tax reform, International regulatory and standards negotiations, flood insurance, and issues related to the implementation of Dodd- Frank. H.R. 880, American Research and Competitiveness Act of 2015
Client expense: Not reported · Firm income: $42,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Comprehensive Tax Reform; Consumer incentives for alternative technologies. Extension and expansion of the alternative simplified research and development tax credit (H.R. 880). Modification of IRS section 30(D); issues related to tax reform including international tax reform. Reach Act of 2016 (H.R. 5187). Proposed 385 regs. FTCs - IRC S. 904G, Alternative Minimum Tax Credits (AMT).
Client expense: $1,750,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
FY 2017 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, H.R. 2315 Mobile Workforce State Income Tax Simplification Act of 2015; S. 698, H.R. 2775, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; draft Tax Parity for Health Plan Beneficiaries Act; Congressional proposals related to international taxation and innovation box proposals; H.R. 1643, S. 851, Digital Goods and Services Tax Fairness Act; issues related to providing economic incentives to the Commonwealth of Puerto Rico; issues related to Corporate integration; Treasury 385 debt-to-equity regulations.
Client expense: $1,060,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R.880, American Research and Competitiveness Act of 2015 H.R. 3390, Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015 S. 2271, Renewable Chemicals Act
Client expense: $90,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
HR 880-American Research and Competitiveness Act of 2015. Tax reform proposals. Transfer pricing, treaty, foreign tax credit, international tax, and foreign tax issues, including IRC Sec. 901(l). Internal Revenue Code administrative procedures. S 2809.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
R&D tax credit enhancement; the Presidents Fiscal Year 2016 Budget Proposal; HR 880 (Brady-Larson); Tax Reform legislation; S 1946; HR 2029; HR 5187.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Tax policy issues and business tax issues and IRS regulations. H.R. 880 - American Research and Competitiveness Act of 2015, S. 2271, Renewable Chemicals Act of 2015 and H.R. 3390, Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015.
Client expense: $140,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), U.S. Trade Representative (USTR)
2016 · third_quarter · Taxation/Internal Revenue Code
Protecting Americans from Tax Hikes Act of 2015(PATH) provision of P.L. 114-113 FY16 Consolidated Appropriations; H.R. 880 R&D tax credit; corporate tax inversion generally and in amendments to S.Con.Res.11 FY16 Senate Budget Resolution and S. 1376 FY16 National Defense Authorization Act; interest deductibility IRC 163(j); Treasury proposed debt and equity regulations (Sec. 385)
Client expense: $590,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Treasury, Dept of