Craft Beverage Modernization and Tax Reform Act of 2019

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1175/S. 362 (Craft Beverage Modernization and Tax Reform Act); H.R. 1425 relating to repeal of the limitation on cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1175/S. 362 (Craft Beverage Modernization and Tax Reform Act); H.R. 1425 relating to repeal of the limitation on cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.

Client expense: $120,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1175/S. 362 (Craft Beverage Modernization and Tax Reform Act); H.R. 1425 relating to repeal of the limitation on cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 409 relating to repeal of limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175/S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- General discussion on provisions relating to corporate taxes and revenue offsets. - General interest in Puerto Rico tax differential. - Support for Craft Beverage Modernizations and Tax Reform Act, S.362/H.R. 1175. - General interest in IRS Drawback Reform.

Client expense: $710,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), White House Office

H.R. 1175/S. 362 (Craft Beverage Modernization and Tax Reform Act); H.R. 409 relating to repeal of the limitation on cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 362/HR 1175, Craft Beverage Modernization and Tax Reform Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.362 - Craft Beverage Modernization and Tax Reform Act of 2019 H.R.1175 - Craft Beverage Modernization and Tax Reform Act of 2019 Bureau of Land Management (BLM) - Non-Energy Solid Leasable Minerals Royalty Rate Reduction Process Rulemaking

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

Government targets: Centers For Disease Control & Prevention (CDC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Surface Transportation Board (STB)

S.362 - Craft Beverage Modernization and Tax Reform Act of 2019 H.R.1175 - Craft Beverage Modernization and Tax Reform Act of 2019 Bureau of Land Management (BLM) - Non-Energy Solid Leasable Minerals Royalty Rate Reduction Process Rulemaking

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

Government targets: Centers For Disease Control & Prevention (CDC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Surface Transportation Board (STB)

HR 1175/S 362 Craft Beverage Modernization and Tax Reform Act of 2019; provisions related to craft beverage tax relief HR 4509/S 2589 To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes; all provisions of the bill

Client expense: $2,520,000 · Firm income: Not reported

Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

Support for HR 1175

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

PL 116-260, Consolidated Appropriations Act, 2021 S 362/HR 1175, Craft Beverage Modernization and Tax Reform Act provisions related to craft beverages

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to IRC section 7652. Issues related to alcohol excise taxes. (H.R. 1175, S. 362, H.R.133 - Consolidated Appropriations Act, 2021)

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

Tax treatment of brewers and beer importers, menu labeling, advertising, highway traffic safety, general alcohol awareness and general regulatory matters affecting the brewers (including aluminum). Craft Beverage Modernization and Tax Reform Act (S.362/H.R.1175), Marijuana, dietary guidelines, truck weights, APEX bill (H.R.1406/S.1953), Covid-19 relief for brewers.

Client expense: $1,200,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Commodity Futures Trading Commission (CFTC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Highway Traffic Safety Administration (NHTSA), Natl Institute on Alcohol Abuse & Alcoholism (NIAA), SENATE, Substance Abuse & Mental Health Services Administration (SAMHSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC)

HR 1175/S 362 Craft Beverage Modernization and Tax Reform Act of 2019; provisions related to craft beverage tax relief HR 4509/S 2589 To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes; all provisions of the bill

Client expense: $2,510,000 · Firm income: Not reported

Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 409 relating to repeal of the limitation on cover over of distilled spirits taxes to the Virgin Island and Puerto Rico; H.R. 1175 / S.362 (Craft Beverage Modernization and Tax Reform Act)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Food safety registrattion, Food Safety Modernization Act, beer excise tax and postal issues related to the shipment of beer produced by homebrewers to competitions. Specific legislation includes S. 362 and H.R. 1175 (Craft Beverage Modernization and Tax Reform Act).

Client expense: $76,718 · Firm income: Not reported

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE

Responsible drinking and underage prevention issues. Distilled spirits product information. H.R. 7614, Departments of Labor, Health and Human Services, And Education Appropriations for FY2021, provisions to reduce underage drinking. Dietary guidelines. Military sales. H.R. 1175/S. 362, Craft Beverage Modernization and Tax Reform Act of 2019.

Client expense: $500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Taxation of distilled spirits including international tax issues with respect to importation of distilled spirits. Rum tax cover-over law provisions. Legislative proposals to amend the Internal Revenue Code of 1986 to extend the increased limitation on the cover-over of the tax on distilled spirits to Puerto Rico and the Virgin Islands. Tax extenders. Implementation of Tax Reform Act of 2017 (Pub. L. No. 115-97), including taxation of distilled spirits, rum cover-over, and section 385 regulations. H.R. 1175/S. 362, Craft Beverage Modernization and Tax Reform Act of 2019. H.R. 3301, Taxpayer Certainty and Disaster Tax Relief Act of 2019. Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136.

Client expense: $500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

H.R.1175, S.362, Craft Beverages and Modernization Act. Internet sales of alcohol, duty drawback and free trade agreements.

Client expense: Not reported · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

H.R.1175, S.362, Craft Beverages and Modernization Act. Internet sales of alcohol, duty drawback and free trade agreements.

Client expense: Not reported · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

H.R. 1175/S. 362 (Craft Beverage Modernization and Tax Reform Act); H.R. 409 relating to repeal of the limitation on cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.

Client expense: $120,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1175/S. 362, Craft Beverage Modernization and Tax Reform Act of 2019, issues relating to federal excise tax on beer. Tax Provisions of P.L. 116-136. Tax credit proposal related to expired food and beverage. Implementation of the Tax Cuts and Jobs Act.

Client expense: $1,730,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 1175 and S. 362, Craft Beverage Modernization and Tax Reform Act, H.R. 748, the CARES Act. Beer excise tax. H.R. 133, Consolidated Appropriations Act, 2021

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Excise tax policy impacts on distilled spirits S. 362; HR. 1175 Craft Beverage Modernization and Tax Reform Act of 2019

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor tax issues related to the craft spirits industry. S. 362 and HR 1175, a bill to reduce the FET for craft spirit producers and others. HR 133 continuing appropriations and stimulus. Hand sanitizer fees.

Client expense: Not reported · Firm income: $7,500

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Rum cover over tax extender generally. Excise taxes on alcohol generally. HR 5687, Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020, Making the rum cover over tax extender permanent. S.362/HR 1175, Craft Beverage Modernization and Tax Reform Act of 2019, Permanently lowers the excise tax on a specific amount of beer, wine and spirits.

Client expense: $130,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Issues related to the malt beverage industry and beverage packaging; Craft Beverage Modernization and Tax Reform Act of 2019, S.362, H.R.1175. Issues related to the beverage industry in the global marketplace.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to excise tax on beer; Craft Beverage Modernization and Tax Reform Act of 2019, S.362, H.R.1175. Issues related to the implementation of the Tax Cuts and Jobs Act, P.L.115-97. Issues related to the CARES Act, H.R.748, P.L.116-136 implementation and additional COVID-19 legislative proposals, including employer tax relief, Making consolidated appropriations for the fiscal year ending September 30, 2021, providing coronavirus emergency response and relief, and for other purposes, H.R.133, P.L.116-260.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Section 232 aluminum investigation. Issues related to the Craft Beverage Modernization and Tax Reform Act of 2019, S.362, H.R.1175. Issues related to the Aluminum Pricing Examination Act, H.R.1406, S.1953.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

-General discussion on provisions relating to corporate taxes and revenue offsets. -General interest in Puerto Rico tax differential. -Support for Craft Beverage Modernization and Tax Reform Act, S.362/H.R.1175. -General interest in IRS Drawback Reform.

Client expense: $690,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), White House Office

Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting Support Renewable Energy Tax Credits-wind, solar Biogas Short Line Railroad Maintenance Credit (S.407 and H.R.721: Building Rail Access for Customers and the Economy Act or BRACE Act) Support Like Kind Exchange (Section 1031) Support Reduced Capital Gains Taxes Support Estate Tax Repeal Reform, HR. 218, S 215, HR 5259 Marketplace Fairness Act (S976) and Remote Transactions Party Act (H.R.2193) Cost Recovery and Depreciation Issues Jobs and Premium Protection Act, H.R. 246 to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act Repeal Health Insurance Tax Extend Bonus Depreciation Taxes Paid by Cooperatives - HR 2147 and S1032 Unrelated Business Income Taxes Tax credits for Ag Students - HR 1770 Business Income Deduction (Sect 199) - HR 216-S1149 Craft Beverage Modernization Act S362 and HR1175 Taxation of Mutual Irrigation Companies - HR807 and S361 S.2542, Agriculture Environmental Stewardship Act of 2019 HR3744, Agriculture Environmental Stewardship Act of 2019 S.2289, Renewable Energy Extension Act of 2019 HR3961, Renewable Energy Extension Act of 2019 S.3548, CARES Act HR 6821/S 3612 Small Business Expense Protection Act Employee Retention Tax Credit -- HR 6776 Jobs Credit Act of 2020

Client expense: $571,610 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Oceanic & Atmospheric Administration (NOAA), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR), White House Office

Federal excise taxes H.R. 410 - Territorial Economic Growth and Recovery Act of 2019 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes cover over to the Virgin Islands and Puerto Rico S. 2251/H.R. 4284 - Advancing Growth in the Economy through Distilled Spirits Act/AGED Spirits Act - to exempt the aging process of distilled spirits from the production period for purposes of capitalization of interest costs S. 362/H.R. 1175 - Craft Beverage Modernization and Tax Reform Act of 2019 - to reduce the rate of tax on distilled spirits, beer and wine H.R. 409 - to amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands Domestic and international tax reform H.R. 748 - Coronavirus Aid, Relief, and Economic Security Act - to remove the federal excise tax on alcohol used in the production of hand sanitizer and funding for businesses affected by the COVID-19 crisis H.R.133 - Consolidated Appropriations Act, 2021 - to reduce the federal excise tax rate on distilled spirits and funding for businesses affected by the COVID-19 crisis

Client expense: $910,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

S.362 - Craft Beverage Modernization and Tax Reform Act of 2019 H.R.1175 - Craft Beverage Modernization and Tax Reform Act of 2019 Bureau of Land Management (BLM) - Non-Energy Solid Leasable Minerals Royalty Rate Reduction Process Rulemaking

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

Government targets: Centers For Disease Control & Prevention (CDC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Surface Transportation Board (STB)

Issues related to tax relief for food and beverage industry and unmerchantable inventory due to Covid-19. H.R. 748, The Coronavirus Aid, Relief, and Economic Security Act: Issues related to delayed filing of taxes, restoring the ability of businesses to carry back any net operating losses against previous year tax payments, suspending the application of the Section 163(j) limitation on interest expense deductions for tax year 2020, payroll tax relief, employee retention credit, and multi-employer pension plan tax reform. Issues relating to LIFO accounting. S. 215/H.R. 218: Death Tax Repeal Act of 2019. Issues relating to permanent estate tax relief. H.R. 216/S. 1149 Main Street Tax Certainty Act. Issues relating to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; and bonus depreciation allowances. S.362/H.R.1175:Craft Beverage Modernization and Tax Reform Act of 2019. Issues related to H.R.5377RestoringTaxFairnessforStatesandLocalitiesAct. Issues related to Section 166 of the tax code related to how "bad debts" are addressed during the COVID-19 pandemic. H.R. 6776, the JOBS Credit Act of 2020. H.R. 6821/S. 3612 Small Business Expense Protection Act of 2020; issues related to the ability of businesses to deduct normal and allowable business expenses paid for with PPP loans. Issues related to suspending the Federal Excise Tax on large trucks. Issues related to tax credits for businesses for the purchase of PPE for the workplace in response to COVID-19. Issues related to the acceleration of the drawback of federal excise taxes paid on beer that must be destroyed due to the COVID-19 pandemic. H.R. 133: The Consolidated Appropriations Act of 2021, Subtitle B: Section 276; Title I: Section 106; Title II, Sections 210, 303

Client expense: $230,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Centers For Disease Control & Prevention (CDC), Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute on Alcohol Abuse & Alcoholism (NIAA), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office