Family Business Legacy Act of 2018

Repeal of the federal estate tax, lowering business tax rates, full expensing for businesses (S. 205, H.R. 631, HR 5422) Making individual tax provisions passed in the Tax Cuts and Jobs Act permanent including estate tax exemption, pass-through business tax provisions, and rates Provide estate tax deduction for donations to 501c organizations (HR 6329)

Client expense: Not reported · Firm income: $6,000

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Tax Reform H.R. 6756 - American Innovation Act of 2018 H.R. 6757 - Family Savings Act of 2018 H.R. 6760 - Protecting Family and Small Business Tax Cuts Act of 2018 Correspondence with United States House of Representatives and United States Senate urging action to make individual and small business tax provisions of the Tax Cuts and Jobs Act (H.R. 1) permanent; Research relating thereto. Health Care / Tax Reform Correspondence with United States House of Representatives advocating expansion of tax-advantaged health savings accounts; Research relating thereto. Estate Tax Reform H.R. 6329 - Family Business Legacy Act of 2018 Correspondence and meetings with United States House of Representatives in support of Family Business Legacy Act (H.R. 6329) to allow estate tax deduction for contributions to 501(c)(4), (c)(5) and (c)(6) organizations; Research relating thereto. Donor Privacy / IRS - H.R. 4916 - Preventing IRS Abuse and Protecting Free Speech Act Opposition to Congressional action aimed at reversing recent Executive action to eliminate Schedule B Form filing requirement Correspondence and meetings with United States Senate and United States House of Representatives urging passage of H.R. 4916, the Preventing IRS Abuse and Protecting Free Speech Act, legislation to protect First Amendment donor privacy protections. Further correspondence with U.S. House and U.S. Senate expressing general opposition to efforts aimed at reversing the recent decision by the Treasury Department and IRS to eliminate the Schedule B Form filing requirement for certain 501 (c) organizations; Research and organization relating thereto. International Taxation Correspondence with U.S. Secretary of the Treasury Steven Mnuchin expressing general concern regarding the European Union's proposed "Tax System in the EU for the Digital Single Market" and subsequent actions of European competition authorities to discriminate against U.S. businesses and digital services; Research relating thereto. Internet Commerce Taxation Correspondence with United States House of Representatives generally urging action to limit state taxation of commerce collection with extraterritorial businesses in wake of the South Dakota v. Wayfair Supreme Court decision; Research relating thereto.

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