Digital Goods and Services Tax Fairness Act of 2018

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

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

S. 964/H.R. 2356, MY Data Act of 2017, would protect broadband users from unfair or deceptive practices relating to privacy or data security S. 1475/H.R. 3010, Promoting Good Cyber Hygiene Act of 2017, would provide for the identification and documentation of best practices for cyber hygiene by the National Institute of Standards and Technology S. 1988, SPEED Act, A bill to streamline broadband infrastructure permitting on established public rights-of-way, and for other purposes S. 2385 - Authenticating Local Emergencies and Real Threats (ALERT) Act, To improve the emergency alert system and give the federal government the sole responsibility of alerting the public of a missile threat, prohibiting state and local governments from doing so S. 2847 - Standard Merger and Acquisition Reviews Through Equal Rules Act of 2018, would provide that the Federal Trade Commission shall exercise authority with respect to mergers only under the Clayton Act and only in the same procedural manner as the Attorney General exercises such authority, and to require the Federal Communications Commission to approve or deny a license transfer application within 180 days of submission. S. 3042 - Agriculture Improvement Act of 2018 - A bill to provide for the reform and continuation of agricultural and other programs of the Department of Agriculture through fiscal year 2023, and for other purposes; rural broadband provisions S. 3107 - Financial Services and General Government Appropriations Act, 2019; Federal Communications Commission S. 3157 - STREAMLINE Small Cell Deployment Act, A bill to streamline siting processes for small cell deployment S. 2976 - Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2019, rural broadband provisions S. 3524 - to provide for the carriage of certain television broadcast stations, and for other purposes. S. 3581 - Digital Goods and Services Tax Fairness Act of 2018. S. 3655 - TRACED (Telephone Robocall Abuse Criminal Enforcement and Deterrence) Act. S. 3744 - Data Care Act H.R.2 - Agriculture and Nutrition Act of 2018, rural broadband provisions H.R. 2520, BROWSER Act of 2017, would require providers of broadband internet access service and edge services to clearly and conspicuously notify users of the privacy policies of such providers, to give users opt-in or opt-out approval rights with respect to the use of, disclosure of, and access to user information collected by such providers based on the level of sensitivity of such information H.R. 4232: To amend the Rural Electrification Act of 1936 to provide grants for access to broadband telecommunications services in rural areas H.R. 4585: To prohibit the Federal Communications Commission from relying on the Notice of Proposed Rulemaking in the matter of restoring internet freedom to adopt, amend, revoke, or otherwise modify any rule of the Commission H.R. 5645: Standard Merger and Acquisition Reviews Through Equal Rules Act of 2018, to amend the Clayton Act and the Federal Trade Commission Act to provide that the Federal Trade Commission shall exercise authority with respect to mergers only under the Clayton Act and only in the same procedural manner as the Attorney General exercises such authority H.R. 4682/S.2510: Open Internet Preservation Act, To amend the Communications Act of 1934 to ensure internet openness, to prohibit blocking of lawful content, applications, services, and non-harmful devices, to prohibit impairment or degradation of lawful internet traffic, to limit the authority of the Federal Communications Commission and to preempt State law with respect to internet openness obligations, to provide that broadband internet access service shall be considered to be an information service H.Res. 687, Expressing the sense of the House of Representatives that Federal, State, and local taxes, fees, regulations, and permitting policies should be coordinated and reconciled to maximize the benefits of broadband investment. H.Res. 689, Expressing the sense of the House of Representatives that any infrastructure legislation that provides Federal funds to wireless broadband providers to promote wireless broadband deployment should prioritize funds for wireless broadband providers in States that have enacted streamlined siting requirements for small cells. H.Res. 690, Expressing the sense of the House of Representatives that no Federal funds granted, awarded, or loaned pursuant to any legislation, infrastructure specific or otherwise, should be used to fund the construction, improvement, or acquisition of broadband facilities or service in areas where there is an existing broadband provider that meets certain minimum standards. H.Res. 691, Expressing the sense of the House of Representatives that any infrastructure legislation to promote broadband internet access or communications facilities deployment should treat all broadband and communications facilities in a competitively and technologically neutral manner. H.Res. 701, Expressing the sense of the House of Representatives that with respect to any study required to be conducted by the Federal Communications Commission, or any entity regulated by the Commission under the Federal Communications Act of 1934, under the National Environmental Policy Act of 1969 or division A of subtitle III of title 54, United States Code (formerly known as the National Historic Preservation Act), for the provision of broadband infrastructure, the area to be studied should be limited to the area of impact. H.R. 4795, Communications Facilities Deployment on Federal Property Act of 2018 H.R. 4798, Inventory of Assets for Communications Facilities Act of 2018 H.R. 4802, Streamlining and Expediting Approval for Communications Technologies Act H.R. 4810, Making Available Plans to Promote Investment in Next Generation Networks without Overbuilding and Waste (MAPPING NOW) Act of 2018 H.R. 4813, Wireless Internet Focus on Innovation in Spectrum Technology for Unlicensed Deployment (WIFI STUDy) Act H.R. 4814, Community Broadband Act of 2018 H.R. 4817, Promoting Exchanges for Enhanced Routing of Information so Networks are Great (PEERING) Act of 2018 H.R. 4832, Restoring Economic Strength and Telecommunications Operations by Releasing Expected Dollars (RESTORED) Act of 2018 H.R. 4842, Streamlining Permitting to Enable Efficient Deployment of Broadband Infrastructure (SPEED) Act of 2018 H.R. 4845, Connecting Communities Post Disasters Act of 2018 H.R. 4847, Broadband Deployment Streamlining Act H.R. 4858, Clearing Local Impediments Makes Broadband Open to New Competition and Enhancements (CLIMB ONCE) Act H.R. 2479, Leading Infrastructure for Tomorrows America (LIFT) Act H.R. 3994, Advancing Critical Connectivity Expands Service, Small Business Resources, Opportunities, Access, and Data Based on Assessed Need and Demand (ACCESS BROADBAND) Act H.R. 4287, Broadband Infrastructure Finance and Innovation Act H.R. 4876, Connecting Broadband Deserts Act of 2018 H.R. 4881, Precision Agriculture Connectivity Act of 2018 H.R. 2903, Rural Reasonable and Comparable Wireless Access Act H.R. 1581, Tribal Digital Access Act H.R. 1546, Rural Wireless Access Act S.J. Res. 52- A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Federal Communications Commission relating to "Restoring Internet Freedom H.R. 4953/S. 1682 - AIRWAVES Act, to facilitate a national pipeline of spectrum for commercial use, and for other purposes H.R. 6258 - Financial Services and General Government Appropriations Act, 2019 - Federal Communications Commission H.R. 5961- Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2019, Making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2019, and for other purposes; rural broadband provisions H.R. _ - To amend the National Telecommunications and Information Administration Organization Act to reauthorize appropriations for the National Telecommunications and Information Administration, and for other purposes H.R. 6393 - 21st Century Internet Act, To amend the Communications Act of 1934 to provide for internet openness requirements for broadband internet access service providers, and for other purposes. H.R. 6465 - Next Generation Television Marketplace Act H.R. 6954 - to provide for the carriage of certain television broadcast stations, and for other purposes. H.R. 6987 - Truth-In-Billing, Remedies, and User Empowerment over Fees (TRUE Fees) Act. H.R. 7058 - Digital Goods and Services Tax Fairness Act of 2018 Infrastructure priorities and suggestions to stimulate broadband investment Other issues pertaining to Broadband, video and telephone regulations; FCC merger review; diversity and inclusion issues; issues pertaining to retransmission consent, channel carriage, spectrum

Client expense: $2,390,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE