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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.
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This bill amends the Internal Revenue Code to specify rules for applying the deduction for income from domestic production activities to contract manufacturing or production arrangements. In a contract manufacturing or production arrangement, a person contracts with one or more unrelated persons for the manufacture, production, growth, or extraction of an item of qualifying production property (tangible personal property, computer software, and sound recordings) or film. The qualifying production property must be manufactured, produced, grown, or extracted in whole or significant part within the United States. In an arrangement in which any person makes a substantial contribution through the activities of its employees within the United States to the manufacture, production, growth, or extraction of qualifying production property: (1) the person shall be treated as engaging in the activity, and (2) the domestic production gross receipts of the person shall include the gross receipts received under the arrangement for the activities. The Internal Revenue Service must prescribe regulations that include specified factors for determining a substantial contribution. A person with an economic risk of loss of more than 50% of the direct material costs necessary to the manufacture, production, growth, or extraction of the qualifying production is deemed to make a substantial contribution. The parties to an arrangement may agree in writing to: (1) make only one person eligible for the deduction, or (2) apply the rules retroactively to tax years in which only one person claimed the deduction.
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Filing registrants (5)
2018 · fourth_quarter · Taxation/Internal Revenue Code
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act S 1293/HR 3068, Invent and Manufacture in America Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act HR 2091, Motorsports Fairness and Permanency Act HR 3159, Family Business Preservation Estate Tax Act HR 1, Tax Cuts and Jobs Act S 2256, Tax Extender Act of 2017
Client expense: $245,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), SENATE, U.S. Forest Service, U.S. Trade Representative (USTR)
2018 · fourth_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017; HR 6824: Online Sales Simplicity and Small Business Relief Act of 2018
Client expense: $200,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · third_quarter · Taxation/Internal Revenue Code
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act S 1293/HR 3068, Invent and Manufacture in America Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act HR 2091, Motorsports Fairness and Permanency Act HR 3159, Family Business Preservation Estate Tax Act HR 1, Tax Cuts and Jobs Act S 2256, Tax Extender Act of 2017
Client expense: $240,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), SENATE, U.S. Forest Service, U.S. Trade Representative (USTR)
2018 · third_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017; HR 6824: Online Sales Simplicity and Small Business Relief Act of 2018
Client expense: $150,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · second_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017;
Client expense: $100,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · second_quarter · Taxation/Internal Revenue Code
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act S 1293/HR 3068, Invent and Manufacture in America Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act HR 2091, Motorsports Fairness and Permanency Act HR 3159, Family Business Preservation Estate Tax Act HR 1, Tax Cuts and Jobs Act S 2256, Tax Extender Act of 2017
Client expense: $210,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), SENATE, U.S. Forest Service
2018 · first_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017;
Client expense: $100,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · first_quarter · Taxation/Internal Revenue Code
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act S 1293/HR 3068, Invent and Manufacture in America Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act HR 2091, Motorsports Fairness and Permanency Act HR 3159, Family Business Preservation Estate Tax Act HR 1, Tax Cuts and Jobs Act S 2256, Tax Extender Act of 2017
Client expense: $190,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Highway Traffic Safety Administration (NHTSA), Office of Management & Budget (OMB), SENATE, U.S. Forest Service
2017 · fourth_quarter · Taxation/Internal Revenue Code
Comprehensive tax reform (corporate, individual, international); House Republican Tax Reform Blueprint; border adjustable tax proposal; Marketplace fairness and other issues relating to taxation of remote commerce and nexus issues; H.R. 1296 and S. 638 - Sec. 199 - Application to contract manufacturing; H.R. 1393 - Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 2193 - The Remote Transaction Parity Act; S. 976 - The Marketplace Fairness Act; H.R. 2887 - No Regulation Without Representation; FY 2018 House Budget Resolution, H.R. 3220 - Preserving Taxpayers Rights Act; IRS Notice 2017-36 - One-year delay in the application of the Section 385 Regulations; H.R. 1 - The Tax Cuts and Jobs Act.
Client expense: $750,000 · Firm income: Not reported
2017 · fourth_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017; A Better Way Forward on Tax Reform: House Ways and Means Committee; S.Amdt.25 to S.Con.Res.3: A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2016 through 2018; H.Con.Res.71 and S.Amdt.1116 to H.Con.Res.71: Establishing the congressional budget for the United States Government for fiscal year 2018 and setting forth the appropriate budgetary levels for fiscal years 2019 through 2027; H.R. 1: Tax Cuts and Jobs Act;
Client expense: $155,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2017 · fourth_quarter · Taxation/Internal Revenue Code
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act S 1293/HR 3068, Invent and Manufacture in America Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act HR 2091, Motorsports Fairness and Permanency Act HR 3159, Family Business Preservation Estate Tax Act HR 1, Tax Cuts and Jobs Act S 2256, Tax Extender Act of 2017
Client expense: $210,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2017 · third_quarter · Taxation/Internal Revenue Code
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act S 1293/HR 3068, Invent and Manufacture in America Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act HR 2091, Motorsports Fairness and Permanency Act HR 3159, Family Business Preservation Estate Tax Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $235,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2017 · third_quarter · Taxation/Internal Revenue Code
Comprehensive tax reform (corporate, individual, international); House Republican Tax Reform Blueprint; border adjustable tax proposal; Marketplace fairness and other issues relating to taxation of remote commerce and nexus issues; H.R. 1296 and S. 638 - Sec. 199 - Application to contract manufacturing; H.R. 1393 - Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 2193 - The Remote Transaction Parity Act; S. 976 - The Marketplace Fairness Act; H.R. 2887 - No Regulation Without Representation; FY 2018 House Budget Resolution, H.R. 3220 - Preserving Taxpayers Rights Act; IRS Notice 2017-36 - One-year delay in the application of the Section 386 Regulations.
Client expense: $750,000 · Firm income: Not reported
2017 · third_quarter · Taxation/Internal Revenue Code
H.R. 1296 and S. 638 Domestic Manufacturing Deduction Clarifications (Clarification of treatment of co-manufacturers by Sec. 199); Tax Reform (House Blue Print)
Client expense: $150,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office
2017 · third_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017; A Better Way Forward on Tax Reform: House Ways and Means Committee; S.Amdt.25 to S.Con.Res.3: A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2016 through 2018; H.Con.Res.71 and S.Amdt.1116 to H.Con.Res.71: Establishing the congressional budget for the United States Government for fiscal year 2018 and setting forth the appropriate budgetary levels for fiscal years 2019 through 2027;
Client expense: $150,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2017 · second_quarter · Taxation/Internal Revenue Code
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act S 1293/HR 3068, Invent and Manufacture in America Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act HR 2091, Motorsports Fairness and Permanency Act HR 3159, Family Business Preservation Estate Tax Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $195,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2017 · second_quarter · Taxation/Internal Revenue Code
Issues related to corporate tax reform. S.638/H.R.1296, The Promoting More American Manufacturing Jobs Act
Client expense: $1,512,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Veterans Affairs, Dept of (VA), White House Office
2017 · second_quarter · Taxation/Internal Revenue Code
H.R. 1296 and S. 638 Domestic Manufacturing Deduction Clarifications (Clarification of treatment of co-manufacturers by Sec. 199); Tax Reform (House blue print)
Client expense: $200,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office
2017 · second_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017; A Better Way Forward on Tax Reform: House Ways and Means Committee; S.Amdt.25 to S.Con.Res.3: A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2016 through 2018.
Client expense: $150,000 · Firm income: Not reported
Government targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2017 · second_quarter · Taxation/Internal Revenue Code
Comprehensive tax reform (corporate, individual, international); House Republican Tax Reform Blueprint; border adjustable tax proposal; Marketplace fairness and other issues relating to taxation of remote commerce and nexus issues; H.R. 1296 and S. 638 - Sec. 199 - Application to contract manufacturing; H.R. 1393 - Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 2193 - The Remote Transaction Parity Act; S. 976 - The Marketplace Fairness Act; H.R. 2887 - No Regulation Without Representation.
Client expense: $870,000 · Firm income: Not reported
2017 · first_quarter · Taxation/Internal Revenue Code
Issues related to corporate tax reform. S.638/H.R.1296, The Promoting More American Manufacturing Jobs Act
Client expense: $1,770,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Veterans Affairs, Dept of (VA), White House Office
2017 · first_quarter · Taxation/Internal Revenue Code
H.R. 1296 and S. 3517 Domestic Manufacturing Deduction Clarifications (Clarification of treatment of co-manufacturers by Sec. 199); Tax Reform (House blue print)
Client expense: $240,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, White House Office
2017 · first_quarter · Taxation/Internal Revenue Code
S 205, Death Tax Repeal Act of 2017 S 393, LEAP Act S 638/HR 1296, Promoting More American Manufacturing Jobs Act S 707/HR 116, Main Street Fairness Act HR 111, Support Our Start-Ups Act HR 451, Permanently Repeal the Estate Tax Act HR 1425, Bring Small Businesses Back Tax Reform Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $220,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2017 · first_quarter · Taxation/Internal Revenue Code
S. 638: Promoting More American Jobs Act; H.R. 1296: 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; H.R. 1393/S.540: Mobile Workforce State Income Tax Simplification Act of 2017; A Better Way Forward on Tax Reform: House Ways and Means Committee; S.Amdt.25 to S.Con.Res.3: A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2017 and setting forth appropriate budgetary levels for fiscal years 2018 through 2016.
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2017 · first_quarter · Taxation/Internal Revenue Code
Comprehensive tax reform (corporate, individual, international); House Republican Tax Reform Blueprint; border adjustable tax proposal; Marketplace fairness and other issues relating to taxation of remote commerce and nexus issues; H.R. 1296 and S. 638 - Sec. 199 - Application to contract manufacturing.
Client expense: $680,000 · Firm income: Not reported
| Republican |
| OH |
| John B. Larson | Democratic | CT |
| Joyce Beatty | Democratic | OH |
| Richard E. Neal | Democratic | MA |
| Ron Kind | Democratic | WI |
| Steve Stivers | Republican | OH |
Government targets: Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
Government targets: Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)