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Mobile Workforce State Income Tax Simplification Act of 2017
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
87pct
106d open
vs 7,393 other HR bills in the 115th — cohort avg 50d
(This measure has not been amended since it was reported to the House on June 15, 2017. The summary of that version is repeated here.) Mobile Workforce State Income Tax Simplification Act of 201 7 (Sec. 2) This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year in which the wages or other remuneration is earned. The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee. For the purposes of this bill, the term "employee" excludes: professional athletes; professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions; and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis. (Sec. 3) The bill takes effect on January 1 of the second calendar year that begins after the enactment of this bill. The bill does not apply to any tax obligation that accrues before the effective date.
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Filing registrants (91)
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4947)
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4947)
DEBATE - The House proceeded with forty minutes of debate on H.R. 1393.
Considered under suspension of the rules. (consideration: CR H4947-4951)
Mr. Goodlatte moved to suspend the rules and pass the bill.
Placed on the Union Calendar, Calendar No. 121.
Reported by the Committee on Judiciary. H. Rept. 115-180.
Congress.gov source codes: 5000, H12200
Committee Consideration and Mark-up Session Held.
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2021 · second_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act CARES Act, COVID-19-related relief efforts Employee retention and rehiring incentives Health and safety equipment credits Work Opportunity Tax Credit (WOTC) Infrastructure Tax Reform Federal Film Labor Credit
Client expense: $890,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS)
2021 · first_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act CARES Act, COVID-19-related relief efforts Employee retention and rehiring incentives Health and safety equipment credits Work Opportunity Tax Credit (WOTC) Infrastructure Tax Reform
Client expense: $810,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), White House Office
2020 · fourth_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act CARES Act, COVID-19-related relief efforts Employee retention and rehiring incentives Health and safety equipment credits Work Opportunity Tax Credit (WOTC)
Client expense: $840,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Telecommunications & Information Administration (NTIA), SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
Monitor taxation of digital goods. Monitor H.R.1393: Mobile Workforce State Income Tax Simplification Act. Possible legislation to provide state tax relief for employees stranded outside their home state by COVID.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES
2020 · third_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act CARES Act, COVID-19-related relief efforts
Client expense: $810,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Telecommunications & Information Administration (NTIA), SENATE
Ordered to be Reported by the Yeas and Nays: 19 - 2.
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Referred to the House Committee on the Judiciary.
Introduced in House
Congress.gov source codes: 1000, Intro-H
| Referred to |
| March 7, 2017 |
| March 7, 2017 |
| Democratic |
| NJ |
| Bob Goodlatte | Republican | VA |
| Bonnie Watson Coleman | Democratic | NJ |
| Brad Sherman | Democratic | CA |
| Bradley Scott Schneider | Democratic | IL |
| C. A. Dutch Ruppersberger | Democratic | MD |
| Carlos Curbelo | Republican | FL |
| Carol Shea-Porter | Democratic | NH |
| Charlie Crist | Democratic | FL |
| Chris Stewart | Republican | UT |
| Daniel Webster | Republican | FL |
| Darrell Issa | Republican | CA |
| David N. Cicilline | Democratic | RI |
| David P. Roe | Republican | TN |
| Denny Heck | Democratic | WA |
| Don Bacon | Republican | NE |
| Eric Swalwell | Democratic | CA |
| Glenn Grothman | Republican | WI |
| Gus M. Bilirakis | Republican | FL |
| Henry C. "Hank" Johnson, Jr. | Democratic | GA |
| Jackie Walorski | Republican | IN |
| Jacky Rosen | Democratic | NV |
| James A. Himes | Democratic | CT |
| Jason Smith | Republican | MO |
| Jeb Hensarling | Republican | TX |
| Jeff Duncan | Republican | SC |
| Jim Cooper | Democratic | TN |
| John A. Yarmuth | Democratic | KY |
| John Abney Culberson | Republican | TX |
| John R. Moolenaar | Republican | MI |
| K. Michael Conaway | Republican | TX |
| Lamar Smith | Republican | TX |
| Larry Bucshon | Republican | IN |
| Leonard Lance | Republican | NJ |
| Louie Gohmert | Republican | TX |
| Luke Messer | Republican | IN |
| Lynn Jenkins | Republican | KS |
| Mark Walker | Republican | NC |
| Michael F. Doyle | Democratic | PA |
| Michael T. McCaul | Republican | TX |
| Mo Brooks | Republican | AL |
| Paul Mitchell | Independent | MI |
| Pete Sessions | Republican | TX |
| Robert J. Wittman | Republican | VA |
| Robert Pittenger | Republican | NC |
| Rodney P. Frelinghuysen | Republican | NJ |
| Sheila Jackson Lee | Democratic | TX |
| Steve Cohen | Democratic | TN |
| Theodore E. Deutch | Democratic | FL |
| Thomas J. Rooney | Republican | FL |
| Todd Rokita | Republican | IN |
| Tom Marino | Republican | PA |
| Tom Rice | Republican | SC |
| Will Hurd | Republican | TX |
2020 · third_quarter · Taxation/Internal Revenue Code
Monitor taxation of digital goods. Monitor H.R.1393: Mobile Workforce State Income Tax Simplification Act. Possible legislation to provide state tax relief for employees stranded outside their home state by COVID.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · second_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act CARES Act, COVID-19-related relief efforts
Client expense: $820,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Telecommunications & Information Administration (NTIA), SENATE, State, Dept of (DOS)
2020 · second_quarter · Taxation/Internal Revenue Code
Taxation of digital goods. H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · first_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act CARES Act, COVID-19-related relief efforts
Client expense: $820,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), SENATE, State, Dept of (DOS)
2020 · first_quarter · Taxation/Internal Revenue Code
Taxation of digital goods. H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES
2019 · fourth_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act
Client expense: $760,000 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Telecommunications & Information Administration (NTIA), Patent & Trademark Office (PTO), SENATE
2019 · fourth_quarter · Taxation/Internal Revenue Code
Taxation of digital goods. H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES
2019 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1, Tax Reform Act of 2017 (Public Law No. 115-97) - Implementation of tax reform; H.R. 1393 Mobile Workforce State Income Tax Simplification Act of 2017; S.617 - Tax Extender and Disaster Relief Act of 2019.
Client expense: Not reported · Firm income: $60,000
Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2019 · third_quarter · Taxation/Internal Revenue Code
H.R. 218/S. 215, Death Tax Repeal Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 S. 1587, Inclusive Prosperity Act of 2019 Draft legislation amending the Internal Revenue Code to exclude interest income on small business loans made by certain banks Potential legislation similar to H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 Proposed rule on additional first year depreciation deduction (84 Fed. Reg. 50,152-50,171, September 24, 2019) Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; comments to Department of Treasury and the Organization for Economic Cooperation and Developments public consultation on possible solutions to the tax challenges arising from the digitization of the economy; comments to U.S. Trade Representative on initiation of section 301 investigation of Frances digital services tax; energy innovation tax credits
Client expense: $12,260,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2019 · third_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act
Client expense: $800,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Telecommunications & Information Administration (NTIA), SENATE, U.S. Trade Representative (USTR)
2019 · third_quarter · Taxation/Internal Revenue Code
H.R.1, Tax Reform Act of 2017 (Public Law No. 115-97) - Implementation of tax reform; H.R. 1393 Mobile Workforce State Income Tax Simplification Act of 2017; S.617 - Tax Extender and Disaster Relief Act of 2019.
Client expense: Not reported · Firm income: $60,000
Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2019 · third_quarter · Taxation/Internal Revenue Code
Taxation of digital goods. H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES
2019 · second_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act
Client expense: $800,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)
2019 · second_quarter · Taxation/Internal Revenue Code
H.R.1, Tax Reform Act of 2017 (Public Law No. 115-97) - Implementation of tax reform; H.R. 1393 Mobile Workforce State Income Tax Simplification Act of 2017; S.617 - Tax Extender and Disaster Relief Act of 2019.
Client expense: Not reported · Firm income: $60,000
Government targets: General Services Administration (GSA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2019 · second_quarter · Taxation/Internal Revenue Code
H.R. 218/S. 215, Death Tax Repeal Act H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 Potential legislation similar to H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 Proposed rule regarding deduction for foreign-derived intangible income and global intangible low-taxed income (84 Fed. Reg. 8,188-8,234, March 6, 2019) Proposed rule regarding limitation on deduction for dividends received from certain foreign corporations and amounts eligible for section 954 look-through exception (84 Fed. Reg. 28,426-28,427, June 18, 2019) Rules for determining stock ownership, guidance under section 958 and section 951A (Global Intangible Low Taxed Income)(84 Fed. Reg. 29,114-29,133, June 21, 2019) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential repeal of the State and Local Tax (SALT) cap; comments to Department of Treasury and the Organization for Economic Cooperation and Developments public consultation on possible solutions to the tax challenges arising from the digitization of the economy; notice 2019-30: recommendations for items that should be included on the 2019-2020 Priority Guidance Plan, as published in the Internal Revenue Bulletin on May 13, 2019
Client expense: $12,530,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2019 · second_quarter · Taxation/Internal Revenue Code
Taxation of digital goods. H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES
2019 · second_quarter · Labor Issues/Antitrust/Workplace
Antitrust liability issues. S. 540/H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · first_quarter · Taxation/Internal Revenue Code
H.R.1, Tax Reform Act of 2017 (Public Law No. 115-97) - Implementation of tax reform; S. 976 - Marketplace Fairness Act of 2017; H.R. 1393 Mobile Workforce State Income Tax Simplification Act of 2017.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2019 · first_quarter · Labor Issues/Antitrust/Workplace
Antitrust liability issues. S. 540/H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · first_quarter · Taxation/Internal Revenue Code
S. 540, H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; Tax extenders markup - Sec. 181, Federal Film and Television Incentive; Corporate and international tax reform; Tax Reform Framework H.R. 1, the Tax Cuts and Jobs Act
Client expense: $770,000 · Firm income: Not reported
Government targets: Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), SENATE
2019 · first_quarter · Taxation/Internal Revenue Code
Taxation of digital goods. H.R.1393: Mobile Workforce State Income Tax Simplification Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES
2019 · first_quarter · Taxation/Internal Revenue Code
H.R. 218/S. 215, Death Tax Repeal Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 Potential legislation similar to H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 Proposed rule regarding guidance related to the foreign tax credit, including guidance implementing changes made by the Tax Cuts and Jobs Act (83 Fed. Reg. 63,200-63,266, December 7, 2018) Proposed rule regarding base erosion and anti-abuse tax (83 Fed. Reg. 65,956-65,997, December 21, 2018) Proposed rule regarding limitation on deduction for business interest expenses (83 Fed. Reg. 67,490-67,610, December 28, 2018) Proposed rule regarding certain hybrid arrangements (83 Fed. Reg. 67,612-67,651. December 28, 2018) Proposed rule regarding deduction for foreign-derived intangible income and global intangible low-taxed income (84 Fed. Reg. 8,188-8,234, March 6, 2019) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; comments to Department of Treasury and the Organization for Economic Cooperation and Developments public consultation on possible solutions to the tax challenges arising from the digitization of the economy
Client expense: $16,460,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Social Security Administration (SSA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2019 · first_quarter · Taxation/Internal Revenue Code
H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017, all provisions H.R. 2029 (Tax Extenders), 5-year extension of bonus depreciation, Section 143 (2015) H.R. 1, Comprehensive Tax Reform (including reduction of corporate tax rates)
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · first_quarter · Taxation/Internal Revenue Code
Monitor issues as they apply to the accounting profession; Tax proposals to limit use of cash based accounting; Principles of Good Tax Policy; H.R. 1393, the Mobile Workforce State Income Tax Simplification Act of 2017 ; Tax Reform, P.L. 115-97.
Client expense: Not reported · Firm income: $75,000
Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
S.540 and H.R.1393 - Mobile Workforce State Income Tax Simplification Act;
Client expense: $60,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), SENATE, State, Dept of (DOS), U.S. Fish & Wildlife Service (USFWS)
2018 · second_quarter · Taxation/Internal Revenue Code
Legislative & Regulatory Issues Related to Domestic and International Tax, including Tax Treaties: H.R. 1, Tax Cuts and Jobs Act - follow on issues and implementation. U.S. Treasury Guidelines and related regulations on OECD Base Erosion Profit-Shifting (BEPS) Project and implementation. H.R. 1393 Mobile Workforce State Income Tax Simplification Act and S. 540, Mobile Workforce State Income Tax Simplification Act. Bilateral Income Tax Treaties with focus on U.S.-Spain and U.S. - Chile.
Client expense: $2,078,000 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Employment & Training Administration, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, Treasury, Dept of, U.S. Immigration & Customs Enforcement (ICE), U.S. Trade Representative (USTR), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017, all provisions; S. 540, Mobile Workforce State Income Tax Simplification Act of 2017, all provisions.
Client expense: $1,270,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2018 · first_quarter · Taxation/Internal Revenue Code
H.R. 1, An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, all provisions; Issues pertaining to corporate and individual tax reform including bank or SIFI excise tax proposals as well as the deductibility of business interest; H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017 and S.540, Mobile Workforce State Income Tax Simplification Act of 2017, all provisions.
Client expense: $620,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2018 · second_quarter · Taxation/Internal Revenue Code
Legislative & Regulatory Issues Related to Domestic and International Tax, including Tax Treaties: H.R. 1, Tax Cuts and Jobs Act - follow on issues and implementation. U.S. Treasury Guidelines and related regulations on OECD Base Erosion Profit-Shifting (BEPS) Project and implementation. H.R. 1393 Mobile Workforce State Income Tax Simplification Act and S. 540, Mobile Workforce State Income Tax Simplification Act. Bilateral Income Tax Treaties with focus on U.S.-Spain and U.S. - Chile.
Client expense: $1,620,000 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Employment & Training Administration, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, Treasury, Dept of, U.S. Immigration & Customs Enforcement (ICE), U.S. Trade Representative (USTR), White House Office
2018 · third_quarter · Taxation/Internal Revenue Code
H.R. 1393, the Mobile Workforce State Income Tax Simplification Act of 2017 S. 540, the Mobile Workforce State Income Tax Simplification Act of 2017 Implementation of H.R. 1 Tax issues including taxation of insurance products and companies
Client expense: $380,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Treasury, Dept of
2018 · fourth_quarter · Taxation/Internal Revenue Code
Tax reform issues: taxation of life insurance products and companies, general tax issues. HR 1393 / S 540 Mobile Workforce Income Tax Simplification Act of 2017: withholding from multi-state employees. HR 2181 Insurance Company Tax Modernization and Parity Act of 2017. Issue: taxation of life insurers. HR 1 / PL 115-97 Issue: implementation of provisions impacting life insurers.
Client expense: $190,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
Marketplace fairness and other issues relating to taxation of remote commerce and nexus issues; H.R. 7184 - No Retroactive Online Taxation Act of 2018; 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; H.R. 3220 - Preserving Taxpayers Rights Act; Tax Cuts and Jobs Act (P.L. 115-97); IRS Notices 2018-07, 2018-13, 2018-26 and IRS Revenue Procedure 2018-17: Repatriation Tax Calculation; IRS Notice 2018-23 - Transitional Guidance on Deductibility of Settlement Payments; H.R. 5444 - The Taxpayer First Act; S. 3246 - Taxpayer First Act of 2018; S. 3278 - Protecting Taxpayers Act; Proposed Sec. 965 Transition Tax Regulations (REG - 104220 - 18); Proposed Sec. 168(K) Expensing Regulations (REG - 104397 - 18); H.R. 6760 - Protecting Family and Small Business Tax Cuts Act of 2018; Proposed Global Intangible Low-Taxed Income Regulations (REG - 104390 - 18); Proposed Removal of Section 385 Documentation Regulations (REG - 130244 - 17); H.R. 6824 - Online Sales Simplicity and Small Business Relief Act of 2018; House Amendment to the Senate Amendment to H.R. 88 - Retirement, Savings, and Other Tax Relief Act of 2018; Proposed Foreign Tax Credit Regulations (REG - 10560048); Proposed Base Erosion and Anti-Abuse Tax (BEAT) Regulation (REG - 104259 - 18).
Client expense: $720,000 · Firm income: Not reported
Government targets: 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
2018 · fourth_quarter · Accounting
S. 540/H.R.1393 - Mobile Workforce State Income Tax Simplification Act of 2017
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1393/S.540 - Mobile Workforce State Income Tax Simplification Act of 2017; H.R.7058/S.3581 - Digital Goods and Services Tax Fairness Act of 2018; and General lobbying on the following tax issues and draft legislation: Corporate Interest Tax Deductions; Digital Goods and Services Tax Fairness Act of 2018; corporate tax rates; dividend taxation; international tax regulation; 40% excise tax on high cost health insurance plans; state and local taxation of digital goods and services; state and local taxation of the Internet; expense (bonus) depreciation; and repatriation tax regulations.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
General lobbying on issues impacting corporate taxation, including the following specific bills: H.R.1 - Tax Cuts and Jobs Act (implementation provisions); H.R.184 - Protect Medical Innovation Act of 2017 (provisions on excise tax on medical devices); H.R.1393/S.540 - Mobile Workforce State Income Tax Simplification Act of 2017 (as it relates to changes to non-resident personal income tax returns); H.R.2193 - Remote Transaction Parity Act of 2017 (provisions related to sourcing issues for interstate sales and telecom tax simplification); H.R.6756 - American Innovation Act (provisions relating to corporate taxation); H.R.6757 - Family Savings Act (provisions relating to corporate taxation); H.R.6760 - Protecting Family and Small Business Tax Cuts Act of 2018 (provisions relating to corporate taxation); S.976 - Marketplace Fairness Act of 2017 (provisions related to sourcing issues for interstate sales and telecom tax simplification); Draft Tax, Technical and Clerical Corrections Act (provisions related to corporate taxation); and House Amendment to the Senate Amendment to H.R.88 (provisions related to corporate tax rate and tax extenders).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017, all provisions; Implementation of Public Law 115-97, provisions related to international taxation of corporations; tax extenders legislation related to look-through rule.
Client expense: $1,130,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Economic Council (NEC), Natl Science Foundation (NSF), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · first_quarter · Labor Issues/Antitrust/Workplace
H.R. 3174 / S. 1518 --CHANCE in Tech Act (technology apprenticeships); Requires the Dept. of Labor to fund intermediaries to facilitate tech-specific apprenticeships H.R. 2353 - Strengthening Career and Technical Education Act (to reauthorize the Carl D. Perkins CTE Act) H.R. 1393 / S. 540 - Mobile Workforce State Income Tax Simplification Act (a bill establishing a national standard on income tax requirement for mobile employees and employers)
Client expense: $160,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, U.S. Customs & Border Protection, U.S. Trade Representative (USTR)
2018 · fourth_quarter · Taxation/Internal Revenue Code
Legislative & Regulatory Issues Related to Domestic and International Tax, including Tax Treaties: H.R. 1, Tax Cuts and Jobs Act -- follow on issues and implementation: Treasury regulations. U.S. Treasury Guidelines/ related regulations on OECD Base Erosion Profit-Shifting (BEPS) Project implementation andtaxation of the digital economy. H.R. 1393 Mobile Workforce State Income Tax Simplification Act and S. 540, Mobile Workforce State Income Tax Simplification Act. Bilateral Income Tax Treaties with focus on U.S.-Spain and U.S. - Chile.
Client expense: $840,000 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
Issues impacting multiple areas of the tax law and code including, tax reform implementation and technical corrections; P.L.115-97; INVEST Act of 2017, S. 1144 (domestic, tax-exempt and international); Tax disaster relief, National Disaster Tax Relief Act of 2017, H.R. 3679; Disaster Tax Relief and Airport and Extension Act of 2017, H.R. 3823; Retirement, Savings, and Other Tax Relief Act of 2018 (House Amendment to the Senate Amendment to H.R. 88); Technical corrections, Consolidated Appropriations Act of 2018, P.L. 115-141; Tax administration and compliance (streamlined critical pay authority, penalty relief, taxpayer service, transcript processing change, IRS modernization and the Taxpayer First Act, H.R. 5444); Identity theft; Identifying and Reducing Tax Regulatory Burdens, Executive Order 13789; IRS and Treasury Priority Guidance Plan; Tax Reform 2.0 - Protecting Family and Small Business Tax Cuts Act of 2018, H.R. 6760, American Innovation Act of 2018, H.R. 6756, and Family Savings Act of 2018, H.R. 6757; Tax preparer issues (including IRS regulation of tax return preparers); Protecting Taxpayer Act, H.R. 3278; Partnership tax issues (including the centralized partnership audits regime and targeted capital accounts and disguised sales); Mobile Workforce State Income Tax Simplification Act of 2017, HR 1393 and S 540; Identifying and Reducing Tax Regulatory Burdens, Executive Order 13789; Section 2704 valuation discount regulations; Section 958 Attribution Rules; Section 642 Excess Deductions of Trusts and Estates; Section 965 Transition Tax; Form 5471 Filing Requirements; Section 199A, Qualified Business Income; IRS Determination Letter Program; IRS 5263C letters on identity verification for estates and trusts; Virtual Currency.
Client expense: $1,310,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2018 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to the Tax Reform (Border Adjustment Tax), HR 1393/S. 540, the Mobile Workforce State Income Tax Simplification Act, Tax Reform and Sec. 199.
Client expense: Not reported · Firm income: $30,000
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
Implementation of comprehensive tax reform (H.R. 1, the Tax Cuts and Jobs Act), including interest deductibility, accelerated depreciation, normalization, and international tax. H.R. 6274/S. 3449, Electric CARS Act of 2018, and S. 3582 (provisions relating to lifting the manufacturer cap for the Qualified Plug-in Electric Drive Motor Vehicle tax credit). S. 2256, Tax Extender Act of 2017 (provisions relating to nonbusiness energy property; alternative fuel vehicle refueling property; energy-efficient new homes; and energy efficient commercial buildings deduction). S. 540/H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017 (provisions relating to out-of-state workers traveling to nonresident states for a limited period of time). H.R. 1686, to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions (provisions relating to corporate charitable contributions). H.R. 4649/S. 1868, Energy Storage Tax Incentive and Deployment Act of 2017 (provisions relating to the creation of an investment tax credit for energy storage property).
Client expense: $480,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Natl Highway Traffic Safety Administration (NHTSA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of
2018 · fourth_quarter · Taxation/Internal Revenue Code
Tax reform issues: taxation of life insurance products and companies, general tax issues. HR 1393 / S 540 Mobile Workforce Income Tax Simplification Act of 2017: withholding from multi-state employees. HR 2181 Insurance Company Tax Modernization and Parity Act of 2017. Issue: taxation of life insurers. HR 1 / PL 115-97 Issue: implementation of provisions impacting life insurers.
Client expense: $180,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Implementation and rulemaking process for HR 1, the Tax Cuts and Jobs Act - international and business taxation aspects, including foreign earnings taxation and repatriation, deductibility of interest expenses, and limiting deductibility of tax payments to state and local jurisdictions General discussion of tax credits for renewable energy, natural gas vehicles, natural gas fueling infrastructure, and natural gas used as a vehicle fuel General discussion of carryover period for charitable expense deductions General discussion of proposals to extend or make permanent the Subpart F look-through rule for controlled foreign corporations General discussion of parity between rates of taxation of capital gains and dividends HR 1686, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities - all aspects S 540, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery HR 1393, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery
Client expense: $740,000 · Firm income: Not reported
Government targets: Bureau of Indian Affairs (BIA), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Economic Council (NEC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1393 & S. 540 - Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 7058/S. 3581 - Digital Goods and Services Tax Fairness Act of 2018 H.R. 173 & S. 58 - The Middle Class Health Benefits Tax Repeal Act of 2017 Corporate Interest Tax Deductions Corporate Tax Rates Dividend Taxation General tax issues International taxation regulation 40% Excise Tax on High Cost Health Insurance Plans State and Local Taxation of Digital Goods and Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation Repatriation Tax Regulations
Client expense: $2,407,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017, all provisions; Implementation of Public Law 115-97, provisions related to international taxation of corporations; tax extenders legislation related to look-through rule.
Client expense: $915,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Energy, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Economic Council (NEC), Natl Science Foundation (NSF), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office