SALT Fairness Act of 2019

Reinstatement of SALT deduction: H.R. 257, H.R. 188, H.R. 515, H.R. 1142 and S. 437. Also, inclusion in HEROES Act.

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

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

H.R. 188; SALT Deductibility Act; would remove the cap on state and local tax deductions. H.R. 257; SALT Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 515; State and Local Tax Deduction Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 1142; Stop the Attack on Local Taxpayers Act of 2019; would repeal the cap on state and local tax deductions. H.R. 2624; SALT Relief and Marriage Penalty Elimination Act of 2019; would raise the cap on state and local tax deduction to the level of the standard deduction. H.R. 5377; Restoring Tax Fairness for States and Localities Act; would double the SALT cap for married couples in 2019 and eliminate the SALT cap for 2020 & 2021. S. 437; Stop the Attack on Local Taxpayers Act; would repeal the cap on state and local tax deductions. C.A.R. spoke to Congress about the need to eliminate the cap on state and local tax deductions and/or take necessary action to change the current law to mitigate its impact. C.A.R. spoke to Congress about needing a home buyer tax incentive for home buyers who do not benefit from the mortgage interest deduction. C.A.R. spoke to Congress about indexing for inflation the mortgage interest deduction. C.A.R. spoke to Congress about changes to the capital gains exclusion for primary residences to make it easier to use in high-cost areas. C.A.R. spoke to Congress about concerns regarding commercial blight in the wake of the COVID-19 crisis, and incentives to avoid this. C.A.R. contacted Treasury and the IRS regarding extending the deadlines for 1031 exchanges and quarterly estimated taxes.

Client expense: $44,092 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Natl Economic Council (NEC), SENATE, Treasury, Dept of

Reinstatement of SALT deduction: H.R. 257, H.R. 188, H.R. 515, H.R. 1142 and S. 437.

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

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE

H.R. 188; SALT Deductibility Act; would remove the cap on state and local tax deductions. H.R. 257; SALT Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 515; State and Local Tax Deduction Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 1142; Stop the Attack on Local Taxpayers Act of 2019; would repeal the cap on state and local tax deductions. H.R. 2624; SALT Relief and Marriage Penalty Elimination Act of 2019; would raise the cap on state and local tax deduction to the level of the standard deduction. H.R. 5377; Restoring Tax Fairness for States and Localities Act; would double the SALT cap for married couples in 2019 and eliminate the SALT cap for 2020 & 2021. S. 437; Stop the Attack on Local Taxpayers Act; would repeal the cap on state and local tax deductions. C.A.R. spoke to Congress about the need to eliminate the cap on state and local tax deductions and/or take necessary action to change the current law to mitigate its impact. C.A.R. spoke to Congress about needing a home buyer tax incentive for home buyers who do not benefit from the mortgage interest deduction. C.A.R. spoke to Congress about indexing for inflation the mortgage interest deduction. C.A.R. spoke to Congress about changes to the capital gains exclusion for primary residences to make it easier to use in high-cost areas. C.A.R. spoke to Congress about concerns regarding commercial blight in the wake of the COVID-19 crisis, and incentives to avoid this. C.A.R. contacted Treasury and the IRS regarding extending the deadlines for 1031 exchanges and quarterly estimated taxes.

Client expense: $51,155 · Firm income: Not reported

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1865 - Further Consolidated Appropriations Act, 2020 HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act HR5377 - Restoring Tax Fairness for States and Localities Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR1865 - Further Consolidated Appropriations Act, 2020 HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. HR2593 - To require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems S2984 - Multifamily Depreciation Parity Act of 2019 Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. 529 Account Use for Professional Certifications HR5339 - Freedom To Invest in Tomorrow's Workforce Act Section 1031 Like-Kind Exchanges HR2309 - Real Estate Exchange Fairness Act COVID-19 Relief HR748 - CARES Act HR6201 - Families First Coronavirus Response Act HR6776 - JOBS Credit Act of 2020 HR6800 - HEROES Act Communications with Congress regarding extending tax deadlines for Section 1031 like-kind exchanges and the Qualified Opportunity Zone program. Discussions with the U.S. Treasury Department regarding COVID-19 relief tax provisions, extension of tax deadlines for Section 1031 like-kind exchanges and Qualified Opportunity Zones. Discussions with the White House regarding COVID-19 relief tax provisions, extension of tax deadlines for Section 1031 like-kind exchanges and Qualified Opportunity Zones. Discussions with the IRS regarding COVID-19 relief tax provisions, extension of tax deadlines for Section 1031 like-kind exchanges and Qualified Opportunity Zones.

H.R. 188; SALT Deductibility Act; would remove the cap on state and local tax deductions. H.R. 257; SALT Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 515; State and Local Tax Deduction Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 1142; Stop the Attack on Local Taxpayers Act of 2019; would repeal the cap on state and local tax deductions. H.R. 2624; SALT Relief and Marriage Penalty Elimination Act of 2019; would raise the cap on state and local tax deduction to the level of the standard deduction. H.R. 5377; Restoring Tax Fairness for States and Localities Act; would double the SALT cap for married couples in 2019 and eliminate the SALT cap for 2020 & 2021. S. 437; Stop the Attack on Local Taxpayers Act; would repeal the cap on state and local tax deductions. C.A.R. spoke to Congress about the need to eliminate the cap on state and local tax deductions and/or take necessary action to change the current law to mitigate its impact. C.A.R. spoke to Congress about needing a home buyer tax incentive for home buyers who do not benefit from the mortgage interest deduction. C.A.R. spoke to Congress about indexing for inflation the mortgage interest deduction. C.A.R. spoke to Congress about changes to the capital gains exclusion for primary residences to make it easier to use in high-cost areas.

Client expense: $60,532 · Firm income: Not reported

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1865 - Further Consolidated Appropriations Act, 2020 HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act HR5377 - Restoring Tax Fairness for States and Localities Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR1865 - Further Consolidated Appropriations Act, 2020 HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. HR2593 - To require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems S2984 - Multifamily Depreciation Parity Act of 2019 Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. 529 Account Use for Professional Certifications HR5339 - Freedom To Invest in Tomorrow's Workforce Act COVID-19 Relief HR748 - CARES Act HR6201 - Families First Coronavirus Response Act Letter to Congressional leadership regarding extending tax deadlines for Section 1031 like-kind exchanges and the Qualified Opportunity Zone program. Discussions with the U.S. Treasury Department regarding COVID-19 relief tax provisions, extension of tax deadlines for Section 1031 like-kind exchanges and Qualified Opportunity Zones. Discussions with the White House regarding COVID-19 relief tax provisions, extension of tax deadlines for Section 1031 like-kind exchanges and Qualified Opportunity Zones. Discussions with the IRS regarding COVID-19 relief tax provisions, extension of tax deadlines for Section 1031 like-kind exchanges and Qualified Opportunity Zones.

Reinstatement of SALT deduction: H.R. 257, H.R. 188, H.R. 515, H.R. 1142 and S. 437.

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

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE

Reinstatement of SALT deduction: H.R. 257, H.R. 188, H.R. 515, H.R. 1142 and S. 437.

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

Government targets: HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1865 - Further Consolidated Appropriations Act, 2020 HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act HR5377 - Restoring Tax Fairness for States and Localities Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR1865 - Further Consolidated Appropriations Act, 2020 HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems S2984 - Multifamily Depreciation Parity Act of 2019 Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. Discussions with the U.S. Treasury Department regarding tax reform, Qualified Opportunity Zones.

H.R. 188; SALT Deductibility Act; would remove the cap on state and local tax deductions. H.R. 257; SALT Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 515; State and Local Tax Deduction Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 1142; Stop the Attack on Local Taxpayers Act of 2019; would repeal the cap on state and local tax deductions. H.R. 2624; SALT Relief and Marriage Penalty Elimination Act of 2019; would raise the cap on state and local tax deduction to the level of the standard deduction. H.R. 5377; Restoring Tax Fairness for States and Localities Act; would double the SALT cap for married couples in 2019 and eliminate the SALT cap for 2020 & 2021. S. 437; Stop the Attack on Local Taxpayers Act; would repeal the cap on state and local tax deductions. C.A.R. spoke to Congress about the need to eliminate the cap on state and local tax deductions and/or take necessary action to change the current law to mitigate its impact. C.A.R. spoke to Congress about needing a home buyer tax incentive for home buyers who do not benefit from the mortgage interest deduction. C.A.R. spoke to Congress about indexing for inflation the mortgage interest deduction. C.A.R. spoke to Congress about changes to the capital gains exclusion for primary residences to make it easier to use in high-cost areas.

Client expense: $41,144 · Firm income: Not reported

Legislation and FY2020 appropriations - HR 2960 - Energy and Water Development Appropriations Act/S.2470 HR 3163 - Housing and Urban Development Appropriations Act/S.2520 HR 3055 - CJS Appropriations Act/S.2584 HR 2740 - LHHS and Education Appropriations Act HR 257 - FY2019 Supplemental Appropriations Act

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

Government targets: Army, Dept of (Corps of Engineers), Bureau of Reclamation, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

Reinstatement of SALT deduction: H.R. 257, H.R. 188, H.R. 515, H.R. 1142 and S. 437.

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

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. Discussions with the U.S. Treasury Department regarding tax reform. Contacts with the Department of Housing and Urban Development regarding the Qualified Opportunity Zone program. Contacts with the White House regarding the Qualified Opportunity Zone program.

H.R. 188; SALT Deductibility Act; would remove the cap on state and local tax deductions. H.R. 257; SALT Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 515; State and Local Tax Deduction Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 1142; Stop the Attack on Local Taxpayers Act of 2019; would repeal the cap on state and local tax deductions. H.R. 2624; SALT Relief and Marriage Penalty Elimination Act of 2019; would raise the cap on state and local tax deduction to the level of the standard deduction. S. 437; Stop the Attack on Local Taxpayers Act; would repeal the cap on state and local tax deductions. C.A.R. spoke to Congress about the need to eliminate the cap on state and local tax deductions and/or take necessary action to change the current law to mitigate its impact. C.A.R. spoke to Congress about needing a home buyer tax incentive for home buyers who do not benefit from the mortgage interest deduction. C.A.R. spoke to Congress about indexing for inflation the mortgage interest deduction. C.A.R. spoke to Congress about changes to the capital gains exclusion for primary residences to make it easier to use in high-cost areas.

Client expense: $21,098 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Natl Economic Council (NEC), SENATE, Treasury, Dept of

Legislation and FY2020 appropriations - HR 2960 - Energy and Water Development Appropriations Act/S.2470 HR 3163 - Housing and Urban Development Appropriations Act/S.2520 HR 3055 - CJS Appropriations Act/S.2584 HR 2740 - LHHS and Education Appropriations Act HR 257 - FY2019 Supplemental Appropriations Act

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

Government targets: Army, Dept of (Corps of Engineers), Bureau of Reclamation, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Contacts with the Internal Revenue Service (IRS) regarding the Qualified Opportunity Zone program. Discussions with the U.S. Treasury Department regarding the Qualified Opportunity Zone program. Contacts with the Department of Housing and Urban Development regarding the Qualified Opportunity Zone program. Contacts with the White House regarding the Qualified Opportunity Zone program.

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1869 - Restoring Investment in Improvements Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders S617 - Tax Extender and Disaster Relief Act of 2019 Contacts with the Internal Revenue Service (IRS) regarding the Qualified Opportunity Zone program.

Client expense: $11,520,000 · Firm income: Not reported

H.R. 188; SALT Deductibility Act; would remove the cap on state and local tax deductions. H.R. 257; SALT Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 515; State and Local Tax Deduction Fairness Act of 2019; would remove the cap on state and local tax deductions. H.R. 1142; Stop the Attack on Local Taxpayers Act of 2019; would repeal the cap on state and local tax deductions. H.R. 2624; SALT Relief and Marriage Penalty Elimination Act of 2019; would raise the cap on state and local tax deduction to the level of the standard deduction. S. 437; Stop the Attack on Local Taxpayers Act; would repeal the cap on state and local tax deductions. C.A.R. spoke to Congress about the need to eliminate the cap on state and local tax deductions and/or take necessary action to change the current law to mitigate its impact. C.A.R. spoke to Congress about needing a home buyer tax incentive for home buyers who do not benefit from the mortgage interest deduction. C.A.R. spoke to Congress about indexing for inflation the mortgage interest deduction. C.A.R. spoke to Congress about changes to the capital gains exclusion for primary residences to make it easier to use in high-cost areas.

Client expense: $20,115 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Natl Economic Council (NEC), SENATE

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Contacts with the Internal Revenue Service (IRS) regarding the Qualified Opportunity Zone program. Discussions with the U.S. Treasury Department regarding the Qualified Opportunity Zone program. Contacts with the Department of Housing and Urban Development regarding the Qualified Opportunity Zone program. Contacts with the White House regarding the Qualified Opportunity Zone program.

Reinstatement of SALT deduction: H.R. 257, H.R. 188, H.R. 515, H.R. 1142 and S. 437.

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

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

Legislation and FY2020 appropriations - HR 2960 - Energy and Water Development Appropriations Act HR 3163 - Housing and Urban Development Appropriations Act HR 3055 - CJS Appropriations Act HR 2740 - LHHS and Education Appropriations Act HR 257 - FY2019 Supplemental Appropriations Act

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

Government targets: Army, Dept of (Corps of Engineers), Bureau of Reclamation, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)

H.R. 257/S.433 Home Health Payment Innovation Act of 2019; H.R. 2150/S. 296 Home Health Care Planning Improvement Act of 2019 (2020); Home Care Access and Savings Act (H-CASA).

Client expense: $21,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 257/S.433 Home Health Payment Innovation Act of 2019; H.R. 2150/S. 296 Home Health Care Planning Improvement Act of 2019 (2020); Home Care Access and Savings Act (H-CASA).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1869 - Restoring Investment in Improvements Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders S617 - Tax Extender and Disaster Relief Act of 2019 Contacts with the Internal Revenue Service (IRS) regarding the Qualified Opportunity Zone program.

Client expense: $11,520,000 · Firm income: Not reported

Reinstatement of SALT deduction: H.R. 257, H.R. 188, H.R. 515, H.R. 1142 and S. 437.

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

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE