LNG Excise Tax Equalization Act of 2015

H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 4297: To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions H.R. 4377: American Business Competitiveness Act of 2015; all provisions H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions General Discussions Related to TAX (no specific Bill #): FY2017 Appropriations Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Proposed Regulations Regarding Related-Party Debt (Section 385) Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform

Client expense: $1,680,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend tax credits that expired at the end of 2014 Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credits General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules H.R. 1430 - Permanent CFC Look-Through Act of 2015 - all aspects H.R. 905 - LNG Excise Tax Equalization Act of 2015 - all aspects H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions - all aspects General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 4441 - Aspects related to taxation H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - amending or making permanent federal tax incentives S. 386 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 2315 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 3431 - Waterway LNG Parity Act of 2015 - all aspects S. 2378 - Waterway LNG Parity Act of 2015 - all aspects

Client expense: $560,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of

Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016; H.R. 4955, The Pension and Budget Integrity Act; S. 2917, Commodity End-User Relief Act; S. 3240, The Pension and Budget Integrity Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.

Client expense: $210,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 905, LNG Excise Tax Equalization Act of 2015; Tax extenders; HR 2029 - incentives related to bonus depreciation, renewables, alternative transportation fuels and energy efficiency; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions;

Client expense: $235,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016.

Client expense: $270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 22: FAST Act; all tax related provision H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 4297: To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions H.R. 4377: American Business Competitiveness Act of 2015; all provisions H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions General Discussions Related to TAX (no specific Bill #): FY2017 Appropriations Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Proposed Regulations Regarding Related-Party Debt (Section 385) Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform

Client expense: $2,260,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

H.R. 185: Regulatory Accountability Act; all provisions relating to energy H.R. 351: LNG Permitting Certainty and Transparency Act; all provisions H.R. 428: Export American Natural Gas Act of 2015; all provisions H.R. 898: Energy Production Fairness Act; all provisions H.R. 905 - LNG Excise Tax Equalization Act of 2015; all provisions H.R. 2029: Consolidated Appropriations Act 2016; all provisions related to crude oil export ban and the refinery tax credit H.R. 4441: Aviation Innovation, Reform, and Reauthorization Act of 2016; all provisions relating to drone usage H.R. 4765: Fire Department Proper Response and Equipment Prioritization Act; to provide first responders with planning, training, and equipment capabilities for crude oil-by-rail and ethanol-by-rail derailment and incident response, and for other purposes H.R. 4909: National Defense Authorization Act for Fiscal Year 2017; all provisions H.R. 4937: PIPES Act of 2016; all provisions H.R. 5050: Pipeline Safety Act of 2016; all provisions H.R. 5180: Food and Fuel Consumer Protection Act of 2016; to alleviate the ethanol blend wall under the renewable fuel program, and for other purposes; all provisions H.R. 5577: Innovation in Offshore Leasing Act; all provisions H. Res. 48: Providing for consideration of the bill (H.R. 351) to provide for expedited approval of exportation of natural gas, and for other purposes; all provisions related to energy H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 15: Protecting States Rights Act; all provisions S. 33: LNG Permitting Certainty and Transparency Act; all provisions S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions S. 697: Frank R. Lautenberg Chemical Safety for the 21st Century Act; all provisions S. 1312: Energy Supply and Distribution Act of 2015; all provisions S. 2012: Energy Policy Modernization Act of 2015; all provisions S. 2276: PIPES Act of 2016; all provisions S.2658: Federal Aviation Administration Reauthorization Act of 2016; all provisions related to drone usage S.2943: National Defense Authorization Act for Fiscal Year 2017; all provisions General Discussions Related to ENG (no specific Bill #): Bureau of Land Management (BLM) Hydraulic Fracturing Rule Making; all provisions relating to energy Bureau of Land Management (BLM) Upstream Venting and Flaring Rulemaking Bureau of Safety and Environmental Enforcement (BSEE) Well Control Rule Chemical Safety Board Crude Oil Rail Transportation; Dept. of Transportation (DOT) Executive Order Energy Facility Cyber Security Environmental Protection Agency (EPA)'s Hydraulic Fracturing Study Environmental Protection Agency (EPA)'s Refinery Sector Rulemakings Environmental Protection Agency (EPA) Renewable Fuel Standard (RFS) Rulemakings Environmental Protection Agency (EPA)'s Risk Management Plan Environmental Protection Agency (EPA) Rulemaking on Waters of the U.S. Hydraulic Fracturing and Shale Gas Development National Environmental Policy Act (NEPA) Guidelines Revision Natural Gas Exports New National Environmental Protection Act guidelines from CEQ regarding review of lifecycle GHG emissions Oil and Gas Sector Existing Source Methane Emissions Potential Rulemaking Oil Spill Liability and Trust Fund Occupational Safety and Health Administration (OSHA) Process Safety Management Standard Occupational Safety and Health Administration (OSHA) recognized and generally accepted good engineering practices (RAGAGEP) guidance Pipeline and Hazardous Materials Safety Administration (PHMSA) Rail Safety Proposed Rule Pipeline Safety Reauthorization Rail Car Safety; crude oil volatility Renewable Fuel Standard (RFS) Cellulosic Volume Mandate Renewable Fuel Standard (RFS) point of obligation Renewable Fuel Standard (RFS) Renewable Identification Number (RIN) Fraud

Client expense: $2,260,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend tax credits that expired at the end of 2014 Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credits General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules H.R. 1430 - Permanent CFC Look-Through Act of 2015 - all aspects H.R. 905 - LNG Excise Tax Equalization Act of 2015 - all aspects H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions - all aspects General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 4441 - Aspects related to taxation H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - amending or making permanent federal tax incentives S. 386 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 2315 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 3431 - Waterway LNG Parity Act of 2015 - all aspects S. 2378 - Waterway LNG Parity Act of 2015 - all aspects

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

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of

H.R. 905, LNG Excise Tax Equalization Act of 2015; Tax extenders; HR 2029 - incentives related to bonus depreciation, renewables, alternative transportation fuels and energy efficiency

Client expense: $235,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 22: Fixing America's Surface Transportation (FAST) Act; all tax related provisions H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 4297: To impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan; all provisions H.R. 4377: American Business Competitiveness Act of 2016; all provisions H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions General Discussions Related to TAX (no specific Bill #): FY2017 Appropriations Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform

Client expense: $1,850,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

H.R. 22: Fixing Americas Surface Transportation (FAST) Act; all tax related provisions H.R. 185: Regulatory Accountability Act of 2015; all provisions relating to energy H.R. 330: Marine Access and State Transparency (MAST) Act; all provisions relating to energy H.R. 428: Export American Natural Gas Act of 2015; all provisions H.R. 898: Energy Production Fairness Act; all provisions H.R. 905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 2029: Consolidated Appropriations Act, 2016; all provisions related to crude oil export ban and the refinery tax credit H.R. 4765: Fire Department Proper Response and Equipment Prioritization Act; all provisions related to crude oil-by-rail and ethanol-by-rail derailment and incident response H. Res. 48: Providing for consideration of the bill (H.R. 351) to provide for expedited approval of exportation of natural gas, and for other purposes; all provisions related to energy H. Con. Res. 125: Establishing the budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2026; all provisions relating to energy S. 15: Protecting States' Rights to Promote American Energy Security Act; all provisions S. 33: LNG Permitting Certainty and Transparency Act; all provisions S. 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions S. 490: Federal Land Freedom Act of 2015; all provisions S. 697: Frank R. Lautenberg Chemical Safety for the 21st Century Act; all provisions S. 1312: Energy Supply and Distribution Act of 2015; all provisions S. 2012: Energy Policy Modernization Act of 2015; all provisions S. 2276: Securing America's Future Energy: Protecting our Infrastructure of Pipelines and Enhancing Safety (SAFE PIPES) Act; all provisions General Discussions Related to ENG (no specific Bill #): Bureau of Land Management (BLM) Hydraulic Fracturing Rule Making; all provisions relating to energy Bureau of Land Management (BLM) Upstream Venting and Flaring Rulemaking Bureau of Safety and Environmental Enforcement (BSEE) Well Control Rule Chemical Safety Board Crude Oil Rail Transportation; Dept. of Transportation (DOT) Executive Order Energy Facility Cyber Security Environmental Protection Agency (EPA)'s Hydraulic Fracturing Study Environmental Protection Agency (EPA)'s Refinery Sector Rulemakings Environmental Protection Agency (EPA)'s Renewable Fuel Standard (RFS) Rulemakings Environmental Protection Agency (EPA)'s Risk Management Plan Rulemakings Environmental Protection Agency (EPA)'s Rulemaking on Waters of the U.S. Hydraulic Fracturing and Shale Gas Development Improving Regulatory Cost-Benefit Analysis National Environmental Policy Act (NEPA) Guidelines Revision National Defense Authorization Act of Fiscal Year 2017 Natural Gas, Crude Oil and Petroleum Product Exports New National Environmental Protection Act guidelines from CEQ regarding review of lifecycle Greenhouse Gas (GHG) emissions Oil and Gas Sector Existing Source Methane Emissions Potential Rulemaking Oil Spill Liability and Trust Fund Occupational Safety and Health Administration (OSHA) Process Safety Management Standard Occupational Safety and Health Administration (OSHA) recognized and generally accepted good engineering practices (RAGAGEP) guidance Pipeline and Hazardous Materials Safety Administration (PHMSA) Rail Safety Proposed Rule Pipeline Safety Reauthorization Rail Car Safety Renewable Fuel Standard (RFS) Cellulosic Volume Mandate Renewable Fuel Standard (RFS) point of obligation Renewable Fuel Standard (RFS) Renewable Identification Number (RIN) Fraud

Client expense: $1,850,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

H.R. 905, LNG Excise Tax Equalization Act of 2015; Tax extenders; HR 2029 - incentives related to bonus depreciation, renewables, alternative transportation fuels and energy efficiency

Client expense: $345,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend tax credits that expired at the end of 2014 Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credits General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules H.R. 1430 - Permanent CFC Look-Through Act of 2015 - all aspects H.R. 905 - LNG Excise Tax Equalization Act of 2015 - all aspects H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions - all aspects General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - amending or making permanent federal tax incentives S. 386 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 2315 - Mobile Workforce State Income Tax Simplification Act - all aspects H.R. 3431 - Waterway LNG Parity Act of 2015 - all aspects S. 2378 - Waterway LNG Parity Act of 2015 - all aspects

Client expense: $640,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of

Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Promote passage of Bonus Depreciation and return of AMT credits; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 660, 21st Century Worker Tax Cut Act; S. 1666, A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016, and for other purposes; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016.

Client expense: $520,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends; CFTC Procedural Reform; Dodd-Frank end-user record keeping reform. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits); Tax Reform, generally; Tax Extenders; support incentives to produce biogas; Support incentives for energy efficiency buildings (179D); Promote the development of the natural gas vehicle market by supporting various incentives. This issue arose in HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; House tax extenders legislation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Senate Repatriation proposals; Extension of charitable tax deduction carry-forward, generally.

Client expense: $340,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service

DAVID BROWN: House, Senate Lankford PTC Elimination Act H.R.1901, the PTC Elimination Act (Marchant); Tax extenders legislation; DAVID GILBERT: House, Senate Lankford PTC Elimination Act H.R.1901, the PTC Elimination Act (Marchant); Tax extenders legislation; JACQUELINE CARNEY: House, Senate S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015 KATHERINE OTT: House, Senate Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. H.R. 905, LNG Excise Tax Equalization Act of 2015; (Promote the development of the natural gas vehicle market by supporting various incentives.) Support the two year delay of the Cadillac Tax SALLY MCALLISTER: House Wind production tax credit H.R.1901, the PTC Elimination Act (Marchant)

Client expense: $810,000 · Firm income: Not reported

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

H.R. 905, LNG Excise Tax Equalization Act of 2015; Tax extenders; HR 2029 - incentives related to bonus depreciation, renewables, alternative transportation fuels and energy efficiency

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend tax credits that expired at the end of 2014 Discussion of draft legislation to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction General discussion of renewable energy tax credit General discussion of natural gas vehicle / infrastructure tax credits General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussions of the Senate Finance Committee Working Group on International Tax Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules Draft legislation to extend funding for the Highway Trust Fund - revenue provisions H.R. 2510 - To modify and make permanent bonus depreciation - All aspects of bill H.R. 2353 - To extend authorization of surface transportation programs - revenue provisions H.R. 1430 - Permanent CFC Look-Through Act of 2015 - All aspects of bill Fiscal Year 2016 Budget Proposal - provisions related to international taxation H.R. 905 - LNG Excise Tax Equalization Act of 2015 H.R. 4016 - To extend the limitation on the carryover period for excess corporate charitable contributions General discussion of potential legislative response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project H.R. 2029 - Providing appropriations for Military Construction and Veterans Affairs Appropriations - Amended sections extending and making permanent federal tax incentives The Protecting Americans from Tax Hikes (PATH) Act of 2015 - Amending or making permanent federal tax incentives

Client expense: $490,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Treasury, Dept of

Natural Gas Vehicle Legislation Alternative Fuel and Infrastructure Tax Credit HR. 905 - LNG Excise Tax Equalization Act of 2015 S. 917 - LNG & LPG Excise Tax Equalization Act of 2015 HR. 1665 - Alternative Fuel Tax Parity Act S. 344 S. 1647 - DRIVE Act HR 22- FAST Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Natural Gas Vehicle Legislation Alternative Fuel and Infrastructure Tax Credit HR. 905 - LNG Excise Tax Equalization Act of 2015 S. 917 - LNG & LPG Excise Tax Equalization Act of 2015 HR. 1665 - Alternative Fuel Tax Parity Act S. 344 S. 1647 - DRIVE Act HR 22 - FAST Act HR 3531 - Waterway LNG Parity Act of 2015

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Alternative Fuel and Infrastructure Tax Credit Comprehensive Tax Reform HR. 905 - LNG Excise Tax Equalization Act of 2015 S. 917 - LNG & LPG Excise Tax Equalization Act of 2015 HR. 1665 - Alternative Fuel Tax Parity Act S. 344 S. 1647 - DRIVE Act Senate Tax Extenders Legislation S 185 - PATH Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Natural gas vehicle incentives Biodiesel tax credit Begin construction investment tax credit amendment Comprehensive tax reform including partnership taxation and energy infrastructure incentives Department of Treasury incentives for solar energy projects (Section 1603) H.R. 905 (LNG Excise Tax Equalization Act of 2015), entire bill H.R. 1665 (Alternative Fuel Tax Parity Act), entire bill S. 344 (A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquified petroleum gas and liquified natural gas) H.R. 2412 (New Energy for America Act), solar investment tax credit S. 1666 (A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016, and for other purposes), extension of bonus depreciation H.R. 2510 and S. 1660 (A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation) House tax extenders legislation Senate tax extenders legislation H.R. 2821 (Partnership Audit Simplification Act of 2015), entire bill H.R. 2029 (Consolidated Appropriations Act, 2016) Division Q, regarding bonus depreciation; and Division P, regarding solar investment tax credit

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 8: North American Energy Security and Infrastructure Act of 2015; all provisions related to crude oil export ban H.R. 22: Fixing Americas Surface Transportation (FAST) Act; all tax-related provisions H.R. 156: Crude Oil Export Act; all provisions H.R. 185: Regulatory Accountability Act; all provisions relating to energy H.R.309: Gas Tax Replacement Act of 2015; all provisions H.R. 330: Marine Access and State Transparency (MAST) Act; all provisions relating to energy H.R. 428: Export American Natural Gas Act of 2015; all provisions H.R. 666: To adapt to changing crude oil market conditions; all provisions H.R. 702: To adapt to changing crude oil market conditions; all provisions H.R.898: Energy Production Fairness Act; all provisions H.R.905: LNG Excise Tax Equalization Act of 2015; all provisions H.R. 1290: To provide for a study by the Transportation Research Board of the National Academies on the impact of diverting certain freight rail traffic to avoid urban areas, and for other purposes; all provisions related to the transportation of crude oil H.R. 2029: Consolidated Appropriations Act 2016; all provisions related to crude oil export ban and the refinery tax credit H.R. 2353: Highway and Transportation Funding Act of 2015; all rail safety provisions H.R. 3819: Surface Transportation Extension Act; all positive train control provisions H. Res. 48: Providing for consideration of the bill (H.R. 351: LNG Permitting Certainty and Transparency Act) to provide for expedited approval of exportation of natural gas, and for other purposes; all provisions related to energy H. Con. Res. 27: Establishing the budget for the United States Government for fiscal year 2016 and setting forth appropriate budgetary levels for fiscal years 2017 through 2025; all provisions relating to energy S 15: Protecting States' Rights to Promote American Energy Security Act; all provisions S 33: LNG Permitting Certainty and Transparency Act; all provisions S 188: A bill to ensure that oil transported through the Keystone XL pipeline into the United States is used to reduce United States dependence on Middle Eastern oil; all provisions S 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions S 443: A bill to prohibit long-term storage of rail cars on certain railroad tracks unless the Surface Transportation Board has approved the rail carriers rail storage plan; all provisions relating to transportation of crude oil S 490: Federal Lands Freedom Act of 2015; all provisions S 494: Authorizing Alaska Production Act; all provisions S 697: Frank R. Lautenberg Chemical Safety for the 21st Century Act; all provisions S 1312: Energy Supply and Distribution Act of 2015; all provisions S 1372: American Crude Oil Export Equality Act; all provisions S. 1626: Railroad Reform, Enhancement, and Efficiency Act; all provisions S. 2276: Securing America's Future Energy: Protecting our Infrastructure of Pipelines and Enhancing Safety (SAFE PIPES) Act; all provisions S. Con. Res. 11: An original concurrent Resolution setting forth the congressional budget for the United States Government for fiscal year 2016 and setting forth the appropriate budgetary levels for fiscal years 2017 through 2025; all provisions relating to energy General Discussions Related to ENG (no specific Bill #): Bureau of Land Management (BLM) Hydraulic Fracturing Rule Making; all provisions relating to energy Bureau of Land Management (BLM) Upstream Venting and Flaring Issues Chemical Safety Board Crude Oil Rail Transportation; Dept. of Transportation (DOT) Executive Order Energy Facility Cyber Security Environmental Protection Agency (EPA) Renewable Fuel Standard (RFS) Rulemakings Environmental Protection Agency (EPA) Rulemaking on Waters of the U.S. Environmental Protection Agency (EPA)'s Hydraulic Fracturing Study Hydraulic Fracturing and Shale Gas Development Improving Regulatory Cost-Benefit Analysis Keystone XL Pipeline National Environmental Policy Act (NEPA) Guidelines Revision Natural Gas, Crude Oil and Petroleum Product Exports New National Environmental Protection Act guidelines from CEQ regarding review of lifecycle GHG emissions Oil and Gas Sector Methane Emissions Potential Rulemaking Oil Sands Oil Spill Liability and Trust Fund OSHA Process Safety Management Standard OSHA recognized and generally accepted good engineering practices (RAGAGEP) guidance Pipeline and Hazardous Materials Safety Administration (PHMSA) Rail Safety Proposed Rule Pipeline Safety Reauthorization Positive Train Control Rail Car Safety Refinery Process Safety Renewable Fuel Standard Renewable Fuel Standard (RFS) Cellulosic Volume Mandate Renewable Fuel Standard (RFS) Renewable Identification Number (RIN) Fraud Transportation Funding Well Control Rule

Client expense: $1,510,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

H.R.309 - Gas Tax Replacement Act of 2015; all provisions H.R.898: Energy Production Fairness Act; all provisions H.R.905 - LNG Excise Tax Equalization Act of 2015; all provisions H. Con. Res. 27: Establishing the budget for the United States Government for fiscal year 2016 and setting forth appropriate budgetary levels for fiscal years 2017 through 2025; all provisions relating to energy S 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions S. Con. Res. 11: An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2016 and setting forth the appropriate budgetary levels for fiscal years 2017 through 2025; all provisions relating to energy General Discussions Related to TAX (no specific Bill #): Tax Reform Federal Excise Tax Modification Highway Trust Fund Funding Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes Oil Spill Liability Trust Fund Tax Increase Senate Finance Committee Draft Corporate Tax Reform Proposals Tax Credit Extenders The President's Framework for Business Tax Reform

Client expense: $1,510,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

S. 917, LNG and LPG Excise Tax Equalization Act of 2015. H.R. 905 LNG Excise Equalization Act of 2015.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. This issue arose in: HR 905: LNG Excise Tax Equalization Act of 2015 Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years. Support the two year delay of the Cadillac Tax The carryover of excess corporate charitable contributions. This issue arose in H.R.4016 - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. The investment tax credit for combined heat and power. This issue arose in H.R. 2657 - Power Efficiency and Resiliency Act (POWER Act) - to alter Section 48 of the Internal Revenue Code of 1986 to increase and alter the investment tax credit for combined heat and power.

Client expense: $330,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends; Tax reform proposals; Tax extenders; Promote the development of the natural gas vehicle market by supporting various incentives. This issue arose in HR 905, LNG Excise Tax Equalization Act of 2015; Support incentives to produce biogas; Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits); Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; Support the two year delay of the Cadillac Tax; The carryover of excess corporate charitable contributions provisions in H.R.4016, To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; The investment tax credit for combined heat and power: This issue arose in H.R. 2657, Power Efficiency and Resiliency Act (POWER Act) - to alter Section 48 of the Internal Revenue Code of 1986 to increase and alter the investment tax credit for combined heat and power; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Issues related to the extension and implementation of the renewable energy tax credits for wind and solar.

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

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service

Issues related to natural gas used as a vehicle fuel. The LNG Excise Tax Equalization Act of 2015 (H.R. 905) and the Alternative Fuel Tax Parity Act (H.R. 1665)--all provisions. Issues related to the Renewable Fuels Standard (RFS).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to natural gas used as a vehicle fuel. The LNG Excise Tax Equalization Act of 2015 (H.R. 905) and the Alternative Fuel Tax Parity Act (H.R. 1665)--all provisions. Issues related to the Renewable Fuels Standard (RFS).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to natural gas used as a vehicle fuel. The LNG Excise Tax Equalization Act of 2015 (H.R. 905) and the Alternative Fuel Tax Parity Act (H.R. 1665)--all provisions. Issues related to the Renewable Fuels Standard (RFS).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; Promote passage of Bonus Depreciation and return of AMT credits; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 660, 21st Century Worker Tax Cut Act; S. 1666, A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016, and for other purposes; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015.

Client expense: $280,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 905 LNG Excise Tax Equalization Act of 2015 Discussion drafts relating to Tax Reform and Tax Extenders S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage H.R. 4016, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the federal excise tax on liquefied natural gas and efforts to base the tax on an energy content basis; Issues relating to modifying the alternative fuel tax credit for liquefied natural gas to be calculated on an energy equivalent basis with a gallon of diesel; Issues related to treatment of intangible drilling costs; S. 344-A bill to amend the Internal Revenue Code of 1986 to equalize the tax on liquefied petroleum gas and liquefied natural gas; H.R. 1665-To amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied natural gas and liquefied petroleum gas; H.R. 905-Liquefied Natural Gas Excise Tax Equalization Act of 2015; Issues related to Reauthorization of Highway Trust Fund; S. 1647-The Developing a Reliable and Innovative Vision for the Economy Act (DRIVE); H.R. 3431-Waterways Liquefied Natural Gas Parity Act of 2015.

Client expense: $230,000 · Firm income: Not reported

Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Maritime Administration (MARAD), SENATE, Transportation, Dept of (DOT), U.S. Coast Guard (USCG)

Issues that would structure the federal excise tax on liquefied natural gas to be based on an energy content basis rather than a volumetric basis; Issues relating to modifying the alternative fuel tax credit for liquefied natural gas to be calculated on an energy equivalent basis with a gallon of diesel; Issues related to natural gas fuel measurements in diesel gallon equivalents; Advocate for research and development of natural gas vehicle technologies; Issues related to the use of natural gas as fuel in freight rail; Issues related to the use of natural gas as fuel in the maritime sector; Issues related to pipeline permitting on public lands; Issues related to the use of congestion mitigation and Air Quality Improvement Funds for natural gas vehicles and fueling infrastructure (Congestion Mitigation and Air Quality Improvement funding); Draft National Environmental Policy Act guidance (Council on Environmental Quality); S. 344-A bill to amend the Internal Revenue Code of 1986 to equalize the tax on liquefied petroleum gas and liquefied natural gas; H.R. 1665-To amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied natural gas and liquefied petroleum gas; H.R. 905-Liquefied Natural Gas Excise Tax Equalization Act of 2015; Issues related to Reauthorization of Highway Trust Fund; S. 1647-The Developing a Reliable and Innovative Vision for the Economy Act (DRIVE); S. 1210-Oil and Gas Production and Distribution Act of 2015; S. 2012-Energy Policy Modernization Act of 2015; H.R. 3431-Waterway Liquefied Natural Gas Parity Act of 2015; H.R. 8-North American Energy Security and Infrastructure Act of 2015; Issues related to National Environmental Policy Act for pipeline permitting; H.R. 2295-National Energy Security Corridors Act; H.R. 161-Natural Gas Pipeline Permitting Reform Act; S. 1196-Federal Land Access Act.

Client expense: $230,000 · Firm income: Not reported

Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Maritime Administration (MARAD), SENATE, Transportation, Dept of (DOT), U.S. Coast Guard (USCG)

Issues that would structure the federal excise tax on liquefied natural gas to be based on an energy content basis; Issues relating to modifying the alternative fuel tax credit for liquefied natural gas to be calculated on an energy equivalent basis with a gallon of diesel; Opportunities for liquefied natural gas infrastructure to support marine applications; S. 344-A bill to amend the Internal Revenue Code of 1986 to equalize the tax on liquefied petroleum gas and liquefied natural gas; H.R. 1665-To amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied natural gas and liquefied petroleum gas; H.R. 905-Liquefied Natural Gas Excise Tax Equalization Act of 2015; Issues related to Reauthorization of Highway Trust Fund; Issues related to the Congestion Mitigation and Air Quality Improvement Program (CMAQ); S. 1547-The Developing a Reliable and Innovative Vision for the Economy Act (DRIVE); H.R. 3431-Waterway Liquefied Natural Gas Parity Act of 2015; H.R. 8-North American Energy Security and Infrastructure Act of 2015; S. 2012-Energy Policy Modernization Act of 2015.

Client expense: $230,000 · Firm income: Not reported

Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Maritime Administration (MARAD), SENATE, Transportation, Dept of (DOT), U.S. Coast Guard (USCG)

H.R. 2315; H.R. 2510; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; House tax extenders legislation; S. 386; Senate Repatriation proposals; Senate tax extenders legislation; Support lower rates on taxation of dividends; Tax reform; Tax extenders; H.R. 905; Support incentives to produce biogas; Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits), Support incentives for energy efficiency buildings (179D).

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

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, SENATE

Natural Gas Vehicle Legislation Alternative Fuel and Infrastructure Tax Credit HR. 905 - LNG Excise Tax Equalization Act of 2015 S. 917 - LNG & LPG Excise Tax Equalization Act of 2015 HR. 1665 - Alternative Fuel Tax Parity Act S. 344 S. 1647 - DRIVE Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Natural Gas Vehicle Legislation Alternative Fuel and Infrastructure Tax Credit HR. 905 - LNG Excise Tax Equalization Act of 2015 S. 917 - LNG & LPG Excise Tax Equalization Act of 2015 HR. 1665 - Alternative Fuel Tax Parity Act S. 344 S. 1647 - DRIVE Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Alternative Fuel and Infrastructure Tax Credit Comprehensive Tax Reform HR. 905 - LNG Excise Tax Equalization Act of 2015 S. 917 - LNG & LPG Excise Tax Equalization Act of 2015 HR. 1665 - Alternative Fuel Tax Parity Act S. 344 S. 1647 - DRIVE Act Senate Tax Extenders Legislation

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Natural gas vehicle incentives Biodiesel tax credit Begin construction investment tax credit amendment Comprehensive tax reform including partnership taxation and energy infrastructure incentives Department of Treasury incentives for solar energy projects (Section 1603) H.R. 905 (LNG Excise Tax Equalization Act of 2015), entire bill H.R. 1665 (Alternative Fuel Tax Parity Act), entire bill S. 344 (A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquified petroleum gas and liquified natural gas) H.R. 2412 (New Energy for America Act), solar investment tax credit S. 1666 (A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016, and for other purposes), extension of bonus depreciation H.R. 2510 and S. 1660 (A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation) House tax extenders legislation Senate tax extenders legislation H.R. 2821 (Partnership Audit Simplification Act of 2015), entire bill

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

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

H.R.309 - Gas Tax Replacement Act of 2015; all provisions H.R.898: Energy Production Fairness Act; all provisions H.R.905 - LNG Excise Tax Equalization Act of 2015; all provisions H. Con. Res. 27: Establishing the budget for the United States Government for fiscal year 2016; all provisions relating to energy S 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions S. Con. Res. 11, the Fiscal Year 2016 budget resolution; all provisions relating to energy General Discussions Related to TAX (no specific Bill #): Tax Reform Oil Spill Liability Trust Fund Tax Increase Obama Administration Budget/Tax Proposals re: Oil Industry and Corporate Taxes The President's Framework for Business Tax Reform Senate Finance Committee Draft Corporate Tax Reform Proposals Chairman Camp Comprehensive Draft Tax Reform Proposal; all provisions that impact energy companies Federal Excise Tax Modification Highway Trust Fund Funding Tax Credit Extenders

Client expense: $1,470,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

H.R. 22: DRIVE Act; all tax related provision H.R. 156: Crude Oil Export Act; all provisions H.R. 185: Regulatory Accountability Act; all provisions relating to energy H.R.309 - Gas Tax Replacement Act of 2015; all provisions H.R. 330: Marine Access and State Transparency Act; all provisions relating to energy H.R. 428: Export American Natural Gas Act of 2015; all provisions H.R. 666: To adapt to changing crude oil market conditions; all provisions H.R. 702: A bill to repeal the crude oil export ban; all provisions H.R.898: Energy Production Fairness Act; all provisions H.R.905 - LNG Excise Tax Equalization Act of 2015; all provisions H.R. 1290: A bill to require that rail traffic avoid urban areas; all provisions related to the transportation of crude oil H. Res. 48: Providing for consideration of the bill (H.R. 351) to provide for expedited approval of exportation of natural gas, and for other purposes; all provisions related to energy H. Con. Res. 27: Establishing the budget for the United States Government for fiscal year 2016 and setting forth appropriate budgetary levels for fiscal years 2017 through 2025; all provisions relating to energy S 15: Protecting States Rights Act; all provisions S 33: LNG Permitting Certainty and Transparency Act; all provisions S 188: A bill to ensure that oil transported through the Keystone XL pipeline into the United States is used to reduce United States dependence on Middle Eastern oil; all provisions S 344: A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied petroleum gas and liquefied natural gas; all provisions S 443: A bill to prohibit long-term storage of rail cars on certain railroad tracks unless the Surface Transporation Board has approved the rail carriers rail storage plan; all provisions relating to transportation of crude oil S 490: Federal Lands Freedom Act; all provisions S 494: Authorizing Alaska Production Act; all provisions S 697: Frank R. Lautenberg Chemical Safety for the 21st Century Act; all provisions S 1312: Energy Supply and Distribution Act of 2015; all provisions S 1372: American Crude Oil Export Equality Act; all provisions S. 1626: Railroad Reform, Enhancement, and Efficiency Act; all provisions S. Con. Res. 11: An original concurrent Resolution setting forth the congressional budget for the United States Government for fiscal year 2016 and setting forth the appropriate budgetary levels for fiscal years 2017 through 2025; all provisions relating to energy General Discussions Related to ENG (no specific Bill #): Keystone XL Pipeline Oil Spill Liability and Trust Fund Natural Gas, Crude Oil and Petroleum Product Exports Bureau of Land Management (BLM) Hydraulic Fracturing Rule Making; all provisions relating to energy Crude Oil Rail Transportation; Dept. of Transportation (DOT) Executive Order Pipeline and Hazardous Materials Safety Administration (PHMSA) Rail Safety Proposed Rule Renewable Fuel Standard Environmental Protection Agency (EPA) Renewable Fuel Standard (RFS) Rulemakings Renewable Fuel Standard (RFS) Renewable Identification Number (RIN) Fraud Renewable Fuel Standard (RFS) Cellulosic Volume Mandate Environmental Protection Agency (EPA)'s Hydraulic Fracturing Study Energy Facility Cyber Security Refinery Process Safety Chemical Safety Board National Environmental Policy Act (NEPA) Guidelines Revision Bureau of Land Management (BLM) Upstream Venting and Flaring Issues Hydraulic Fracturing and Shale Gas Development Oil Sands Environmental Protection Agency (EPA) Rulemaking on Waters of the U.S. Oil and Gas Sector Methane Emissions Potential Rulemaking New National Environmental Protection Act guidelines from CEQ regarding review of lifecycle GHG emissions Improving Regulatory Cost-Benefit Analysis Transportation Funding OSHA Process Safety Management Standard OSHA recognized and generally accepted good engineering practices (RAGAGEP) guidance Positive Train Control Rail Car Safety

Client expense: $1,470,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Chemical Safety & Hazard Investigation Board, U.S. Trade Representative (USTR)

Support lower rates on taxation of dividends. Tax reform. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. This issue arose in: HR 905: LNG Excise Tax Equalization Act of 2015 Support incentives to produce biogas. Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits). Support incentives for energy efficiency buildings (179D). Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years.

Client expense: $250,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 344 - LNG Excise Tax Equalization Act of 2015 - All aspects of the bill H.R. 905 - LNG Excise Tax Equalization Act of 2015 - All aspects of the bill H.R. 1665 - Alternative Fuel Tax Parity Act - All aspects of the bill H.R. 161 - Natural Gas Pipeline Permitting Reform Act - All aspects of the bill S. 1764 - DRIVE Act - All aspects of the bill General discussion in advance of reauthorizing federal pipeline safety laws Draft legislation to extend funding for the Highway Trust Fund - revenue provisions

Client expense: $510,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of

Support lower rates on taxation of dividends; Tax reform issues, generally; Tax extenders; Promote the development of the natural gas vehicle market by supporting various incentives. This issue arose in HR 905 ,LNG Excise Tax Equalization Act of 2015; Support incentives to produce biogas; Support incentives for high efficiency natural gas furnaces, boilers and water heaters (25C tax credits); Support incentives for energy efficiency buildings (179D); H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; Discussion draft of repatriation proposals; Discussion draft to amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction; House tax extenders legislation; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1964, Tax Relief Extension Act of 2015; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015.

Client expense: $340,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service