Fair Accounting for Condominium Construction Act
Legislative Progress
Momentum (last 30 days)
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vs 7,393 other HR bills in the 115th — cohort avg 50d
Fair Accounting for Condominium Construction Act This bill amends the Internal Revenue Code to exempt certain residential construction contracts from the requirement to use the percentage of completion method of accounting.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2018 · fourth_quarter · Taxation/Internal Revenue Code
Carried Interest Internet sales tax legislation, including the "No Regulation Without Representation Act of 2017" (H.R. 2887) and the STOP Act of 2018 (S. 3180) 179D Energy Efficient Building Tax Deduction Like-Kind Exchanges (Sec. 1031) Partnership audit reform, implementing regulations Completed contract method of accounting and condominium construction (Section 460(e)) H.R. 3659 FIRPTA Reform implementing regulations and FIRPTA repeal (Invest in America Act, H.R. 6726) Tax technical corrections Tax regulatory reform (Executive Order 13789) IRS Notice 2007-55 Tax reform implementation, including sections 163(j), 199A, cost recovery rules, and Opportunity Zones Qualified improvement property Cost recovery, residential rental property REIT dividends and pass-through deduction
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
Client expense: $984,335 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
Advocacy on tax issues related to high-rise condominiums; HR 3659, To amend the Internal Revenue Code of 1986 to provide an exception to percentage of completion method of accounting for certain residential construction contracts (Fair Accounting for Condominium Construction Act).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
Advocacy on tax issues related to high-rise condominiums; HR 3659, To amend the Internal Revenue Code of 1986 to provide an exception to percentage of completion method of accounting for certain residential construction contracts (Fair Accounting for Condominium Construction Act).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
Carried Interest Internet sales tax legislation, including the "No Regulation Without Representation Act of 2017" (H.R. 2887) and the STOP Act of 2018 (S. 3180) 179D Energy Efficient Building Tax Deduction Like-Kind Exchanges (Sec. 1031) Partnership audit reform, implementing regulations Completed contract method of accounting and condominium construction (Section 460(e)) H.R. 3659 FIRPTA Reform implementing regulations and FIRPTA repeal (Invest in America Act, H.R. 6726) Tax technical corrections Tax regulatory reform (Executive Order 13789) IRS Notice 2007-55 Tax reform implementation, including sections 163(j), 199A, cost recovery rules, and Opportunity Zones Qualified improvement property
Client expense: $1,188,265 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
Carried Interest Internet sales tax legislation, including the "No Regulation Without Representation Act of 2017" (H.R. 2887) and the STOP Act of 2018 (S. 3180) 179D Energy Efficient Building Tax Deduction Like-Kind Exchanges (Sec. 1031) Partnership audit reform, implementing regulations Completed contract method of accounting and condominimum construction (Section 460(e)) H.R. 3659 FIRPTA Reform implemeneting regulations and FIRPTA repeal Tax technical corrections (H.R. 1625) Tax regulatory reform (Executive Order 13789) IRS Notice 2007-55 Tax reform implementation, including sections 163(j), 199A, cost recovery rules, and Opportunity Zones
Client expense: $1,108,735 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
Advocacy on tax issues related to high-rise condominiums; HR 3659, To amend the Internal Revenue Code of 1986 to provide an exception to percentage of completion method of accounting for certain residential construction contracts (Fair Accounting for Condominium Construction Act).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Taxation/Internal Revenue Code
Advocacy on tax issues related to high-rise condominiums; H.R. 1, To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018 (Tax Cuts and Jobs Act); HR 3659, To amend the Internal Revenue Code of 1986 to provide an exception to percentage of completion method of accounting for certain residential construction contracts (Fair Accounting for Condominium Construction Act).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Taxation/Internal Revenue Code
Carried Interest Internet sales tax legislation, including the "No Regulation Without Representation Act of 2017" (H.R. 2887) 179D Energy Efficient Building Tax Deduction Like-Kind Exchanges (Sec. 1031) Partnership audit reform, implementing regulations Completed contract method of accounting and condominimum construction (Section 460(e)) H.R. 3659 FIRPTA Reformimplemeneting regulations and FIRPTA repeal Tax Technical Corrections Act of 2016 (H.R. 6439, S. 3506) Tax regulatory reform (Executive Order 13789) IRS Notice 2007-55 Tax reform implementation, including sections 163(j), 199A, and cost recovery rules
Client expense: $1,180,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2017 · fourth_quarter · Taxation/Internal Revenue Code
Advocacy on tax issues related to high-rise condominiums; H.R. 1, To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018 (Tax Cuts and Jobs Act); HR 3659, To amend the Internal Revenue Code of 1986 to provide an exception to percentage of completion method of accounting for certain residential construction contracts (Fair Accounting for Condominium Construction Act).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · fourth_quarter · Taxation/Internal Revenue Code
REIT spin-off rules Estate tax regulations under Section 2704 Tax Reform, including House Republican tax reform blueprint and the Unified Framework for Fixing Our Broken Tax Code and H.R. 1 Carried Interest Internet sales tax legislation, including the "No Regulation Without Representation Act of 2017" (H.R.2887) 179D Energy Efficient Building Tax Deduction Partnership Liability Allocation Regulations and Disguised Sale Regulations (Treas. Reg. 119305-11) "Fractions Rule" regulations (tax-exempt investors and debt-financed real estate) under I.R.C. Sec. 514 (c)(9) Like-Kind Exchanges (Sec. 1031) REIT preferential divident rulings Partnership audit reform, implementing regulations Completed contract method of accounting and condominimum construction (Section 460(e)) H.R. 3659 FIRPTA Reform implementing regulations and FIRPTA repeal Tax Technical Corrections Act of 2016 (H.R. 6439, S. 3506) Tax loss limitation regimes and at-risk rules (Sec. 465) Debt-equity tax regulations (Section 385) Tax regulatory reform (Executive Order 13789) IRS Notice 2007-55
Client expense: $1,047,355 · Firm income: Not reported
2017 · third_quarter · Taxation/Internal Revenue Code
REIT spin-off rules Estate tax regulations under Section 2704 Tax Reform, including House Republican tax reform blueprint and the Unified Framework for Fixing Our Broken Tax Code Carried Interest Internet sales tax legislation, including the "No Regulation Without Representation Act of 2017" (H.R.2887) 179D Energy Efficient Building Tax Deduction Partnership Liability Allocation Regulations and Disguised Sale Regulations (Treas. Reg. 119305-11) "Fractions Rule" regulations (tax-exempt investors and debt-financed real estate) under I.R.C. Sec. 514 (c)(9) Like-Kind Exchanges (Sec. 1031) REIT preferential divident rulings Partnership audit reform, implementing regulations Completed contract method of accounting and condominimum construction (Section 460(e)) H.R. 3659 FIRPTA Reform implementing regulations and FIRPTA repeal Tax Technical Corrections Act of 2016 (H.R. 6439, S. 3506) Tax loss limitation regimes and at-risk rules (Sec. 465) Debt-equity tax regulations (Section 385) Tax regulatory reform (Executive Order 13789) IRS Notice 2007-55
Client expense: $800,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office