National Strategy To Increase Life Expectancy Act of 2018

S. 1108/H.R. 7035 (Death Tax Repeal Act) Confiscatory tax schemes, e.g., capital gains tax rate increase, taxing trusts, step up in basis repeal, taxing unrealized assets at death (double death tax) Provisions of the Tax Cuts and Jobs Act of 2017: Full and immediate expensing (Section 168(k) of the Internal Revenue Code), full deductibility of research & development costs (Section 174), deductibility of depreciation and amortization costs (Section 163(j))

Client expense: Not reported · Firm income: $53,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

ASKED TO SUPPORT THE FOLLOWING: - S.1706/H.R.4721, the Main Street Tax Certainty Act, which would make permanent the 20% deduction for small- and individually-owned businesses (Section 199A). - S.1108/H.R.7035, the Death Tax Repeal Act, which would Would repeal the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. - H.R.4937, the Preserving Family Farms Act, which would modernize Section 2032A Special Use Valuation by increasing the amount of farmland that can be valued for farming operations rather than development value. - H.R.7024, the Tax Relief for American Families and Workers Act, which would extend the Tax Cuts and Jobs Act of 2017. Specifically, it would extend 100% bonus depreciation, retroactive to 2023, through the end of 2025 and raises the cap on Section 179 expensing. OTHER: - Worked on getting supporters of H.R.4721 to speak at a Section 199A roundtable hosted by Representative Smucker in August.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1108/H.R. 7035 (Death Tax Repeal Act) Confiscatory tax schemes, e.g., capital gains tax rate increase, taxing trusts, step up in basis repeal, taxing unrealized assets at death (double death tax) Provisions of the Tax Cuts and Jobs Act of 2017: Full and immediate expensing (Section 168(k) of the Internal Revenue Code), full deductibility of research & development costs (Section 174), deductibility of depreciation and amortization costs (Section 163(j))

Client expense: Not reported · Firm income: $19,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

ASKED TO SUPPORT THE FOLLOWING: - S.1706/H.R.4721, the Main Street Tax Certainty Act, which would make permanent the 20% deduction for small- and individually-owned businesses (Section 199A). - S.1108/H.R.7035, the Death Tax Repeal Act, which would Would repeal the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. - H.R.4937, the Preserving Family Farms Act, which would modernize Section 2032A Special Use Valuation by increasing the amount of farmland that can be valued for farming operations rather than development value. - H.R.7024, the Tax Relief for American Families and Workers Act, which would extend the Tax Cuts and Jobs Act of 2017. Specifically, it would extend 100% bonus depreciation, retroactive to 2023, through the end of 2025 and raises the cap on Section 179 expensing.

Client expense: $30,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1108/H.R. 7035 (Death Tax Repeal Act) Confiscatory tax schemes, e.g., capital gains tax rate increase, taxing trusts, step up in basis repeal, taxing unrealized assets at death (double death tax) Provisions of the Tax Cuts and Jobs Act of 2017: Full and immediate expensing (Section 168(k) of the Internal Revenue Code), full deductibility of research & development costs (Section 174), deductibility of depreciation and amortization costs (Section 163(j))

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

supported federal investment in behavioral and social sciences discussed concerns regarding revised NIH clinical trial definition discussed NICHD strategic plan drafted letter endorsing H.R. 7035, National Strategy to Increase Life Expectancy Act responded to NIA strategic plan comments

Client expense: Not reported · Firm income: $6,776

Government targets: Bureau of the Census, Centers For Disease Control & Prevention (CDC), HOUSE OF REPRESENTATIVES, Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE

Legislation H.R. 564 Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2017 (Lobbying activities related to opposing exemption of cigars from FDA oversight) S. 294 Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2017 (Lobbying activities related to opposing exemption of cigars from FDA oversight) H.R. 1136 FDA Deeming Authority Clarification Act of 2017 (Lobbying activities related to opposing bill to change the grandfather date for newly deemed products) H.R. 4273 Tobacco to 21 Act (Lobbying activities related to prohibiting the sale or distribution of tobacco products to individuals under the age of 21) S. 2100 Tobacco to 21 Act (Lobbying activities related to prohibiting the sale or distribution of tobacco products to individuals under the age of 21) S. 2976 Senate FY2019 Appropriations for the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies (Lobbying activities related to FY 2019 appropriations for the Food and Drug Administration and protecting FDAs authority to oversee all tobacco products) H.R. 5961 House FY2019 Appropriations for the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies (Lobbying activities related to FY 2019 appropriations for the Food and Drug Administration and protecting FDAs authority to oversee all tobacco products) H.R. 6147 -- Interior, Environment, Financial Services and General Government, Agriculture, Rural Development, Food and Drug Administration, and Transportation, Housing and Urban Development Appropriations Act, 2019 H.R. 5942 Health Equity and Accountability Act (Lobbying activities related to supporting coverage of comprehensive tobacco cessation services in Medicaid and private health insurance) S. 3660 Health Equity and Accountability Act (Lobbying activities related to supporting coverage of comprehensive tobacco cessation services in Medicaid and private health insurance) S. 3319 SAFE Kids Act (Lobbying activities related to curbing the use of flavors in tobacco products, including electronic cigarettes and cigars) H.R. 7035 National Strategy to Increase Life Expectancy Act S. 3701 Smoke-Free Schools Act of 2018 Issues Prevention and Public Health Fund (Lobbying activities related to preserving the Fund) Tobaccos role in health disparities FDA regulation of tobacco products Tobacco and trade agreements Flavored tobacco products Judicial nominations for 6th Circuit E-cigarettes Preventing tobacco use by kids Tobacco control legislation and oversight in general Tobacco taxes Age verification and shipping restrictions for tobacco products Contraband tobacco Misleading social media marketing by tobacco companies

Legislation H.R. 564 Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2017 (Lobbying activities related to opposing exemption of cigars from FDA oversight) S. 294 Traditional Cigar Manufacturing and Small Business Jobs Preservation Act of 2017 (Lobbying activities related to opposing exemption of cigars from FDA oversight) H.R. 1136 FDA Deeming Authority Clarification Act of 2017 (Lobbying activities related to opposing bill to change the grandfather date for newly deemed products) H.R. 4273 Tobacco to 21 Act (Lobbying activities related to prohibiting the sale or distribution of tobacco products to individuals under the age of 21) S. 2100 Tobacco to 21 Act (Lobbying activities related to prohibiting the sale or distribution of tobacco products to individuals under the age of 21) S. 2976 Senate FY2019 Appropriations for the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies (Lobbying activities related to FY 2019 appropriations for the Food and Drug Administration and protecting FDAs authority to oversee all tobacco products) H.R. 5961 House FY2019 Appropriations for the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies (Lobbying activities related to FY 2019 appropriations for the Food and Drug Administration and protecting FDAs authority to oversee all tobacco products) H.R. 6147 -- Interior, Environment, Financial Services and General Government, Agriculture, Rural Development, Food and Drug Administration, and Transportation, Housing and Urban Development Appropriations Act, 2019 H.R. 5942 Health Equity and Accountability Act (Lobbying activities related to supporting coverage of comprehensive tobacco cessation services in Medicaid and private health insurance) S. 3660 Health Equity and Accountability Act (Lobbying activities related to supporting coverage of comprehensive tobacco cessation services in Medicaid and private health insurance) S. 3319 SAFE Kids Act (Lobbying activities related to curbing the use of flavors in tobacco products, including electronic cigarettes and cigars) H.R. 7035 National Strategy to Increase Life Expectancy Act S. 3701 Smoke-Free Schools Act of 2018 Issues Prevention and Public Health Fund (Lobbying activities related to preserving the Fund) Tobaccos role in health disparities FDA regulation of tobacco products Tobacco and trade agreements Flavored tobacco products Judicial nominations for 6th Circuit E-cigarettes Preventing tobacco use by kids Tobacco control legislation and oversight in general Tobacco taxes Age verification and shipping restrictions for tobacco products Contraband tobacco Misleading social media marketing by tobacco companies