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Legislative Progress
Introduced
April 1, 2021
Latest Action
April 1, 2021
Primary Sponsor
Bradley Scott SchneiderDemocratic(IL)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 9,698 other HR bills in the 117th — cohort avg 63d
Energy Efficient Qualified Improvement Property Act of 2021 or the E-QUIP Act This bill allow straight line depreciation over a 10-year period of energy efficient qualified improvement property. The bill defines energy efficient qualified improvement property as any improvement to a building that is nonresidential real property, or multifamily residential rental property, first placed in service more than 10 year before the enactment of this bill, and that is installed as part of the lighting system, the heating, cooling, ventilation, or hot water systems, or the building envelope. The improvement must meet specified performance and other requirements.
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Filing registrants (14)
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2023 · fourth_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2023 · third_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2023 · second_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2023 · second_quarter · Taxation/Internal Revenue Code
Extension of TCJA Business Tax Provisions & Tax Issues in Biden Administrations Fiscal Year 2024 Budget NMHC supports extending individual tax rates and the 20 percent qualified business income tax deduction that expire at the end of 2025. S. 1706, Main Street Tax Certainty Act of 2023, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions. Forthcoming House version of the Main Street Tax Certainty Act of 2023, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions. NMHC supports extension of 100 bonus depreciation and restoring EBITDA for purposes of calculating the limitation on the deductibility of business interest. H.R. 3938, Build It In America Act, to amend the Internal Revenue Code of 1986 to encourage economic growth, Title I -- Investment in America: Section 102: Extension of allowance for depreciation, amortization, or depletion in determining the limitation on business interest and Section 103: Extension of 100 bonus depreciation; Title III -- Repeal of Special Interest Tax Provisions: Section 301: Repeal of clean electricity production credit and Section 302: Repeal of clean electricity investment credit. General Explanations of the Administration's Fiscal Year 2024 Revenue Proposals: Prevent basis shifting by related parties through partnerships; Strengthen limitation on losses for non-corporate taxpayers; Expand and enhance the Low-Income Housing Tax Credit; Apply the net investment income tax to pass-through business income of high-income taxpayers; Increase the net investment income tax rate and additional Medicare tax rate for high-income taxpayers; Increase the top marginal income tax rate for high-income earners; Reform the taxation of capital income; Tax carried (profits) interests as ordinary income; Repeal deferral of gain from like-kind exchanges; and Require 100 percent depreciation recapture of depreciation deductions as ordinary income for certain depreciable real property.Estate Tax, Stepped-Up Basis, and Taxation of Unrealized Capital Gains at Death NMHC supports making permanent the Estate Tax rules enacted as part of the Tax Cuts and Jobs Act of 2017. NMHC supports retaining current law providing for stepped-up basis at death and taxation of capital gains upon actual sale. S. 1108, Death Tax Repeal Act of 2023, all provisions. Carried Interest NMHC believes that carried interest should be treated as a long-term capital gain if the underlying asset is held for at least one year. H.R. 2866, Ending Wall Street Tax Giveaway Act, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. Like-Kind Exchanges NMHC supports retaining current law. NMHC opposed curtailing like-kind exchanges as part of legislation to increase debt ceiling Low-Income Housing Tax Credit and Middle-Income Housing Tax Credit S. 680, Decent, Affordable, Safe Housing for All Act (DASH Act), to provide rental housing vouchers for the homeless, and for other purposes, Title I -- Housing Assistance, Subtitle A -- General Housing Assistance, Section 111: Rental Vouchers for the Homeless, portion of section pertaining to source of income rules; and Section 114: Supporting pro-housing development; Title II -- Revenue Provisions: Sections 201-210 pertaining to the Low-Income Housing Tax Credit; Section 211: Study of tax incentives for the conversion of commercial property to affordable housing; Section 212: Renter's credit; and Section 213: Middle-income housing tax credit. Draft legislation, Workforce Housing Tax Credit Act of 2022, to amend the Internal Revenue Code of 1986 to establish a Workforce Housing Tax Credit, and for other purposes, all provisions. H.R. 3238, Affordable Housing Credit Improvement Act of 2023, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. S. 1557, Affordable Housing Credit Improvement Act of 2023, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. H.R. 2573 (117th Congress), Affordable Housing Credit Improvement Act of 2021, to reform the low-income housing credit, and for other purposes, all provisions and recommendations for modifications to existing provisions and potential new provisions for inclusion when bills are reintroduced in 118th Congress. S. 1136 (117th Congress), Affordable Housing Credit Improvement Act of 2021, to reform the low-income housing credit, and for other purposes, all provisions and recommendations for modifications to existing provisions and potential new provisions for inclusion when bills are reintroduced in 118th Congress. NMHC supports an increase in the private-activity bond volume cap to enhance the use of 4 percent Low-Income Housing Tax Credits. S. 1377, Visitable Inclusive Tax credits for Accessible Living (VITAL) Act, to amend the Internal Revenue Code of 1986 to improve the low-income housing credit, all provisions. Adaptive Reuse Draft Proposal: Federal tax policies impacting the conversion of property (e.g., conversion of office buildings into housing) to encourage repurposing of non-residential properties into residential rental property, including proposals to establish tax credits and to enable jurisdictions that have a plan to track discriminatory land-use policies to use tax-exempt bonds to encourage repurposing of non-residential properties into residential rental property. Draft legislation, to amend the Internal Revenue Code of 1986 to provide an investment credit for converting non-residential buildings to affordable housing and to allow the issuance of private activity bonds for affordable housing conversions, all provisions. H.R. 419, Revitalizing Downtowns Act, to amend the Internal Revenue Code of 1986 to provide an investment credit for the conversion of office buildings into other uses, all provisions. S. 2511 (117th Congress), Revitalizing Downtowns Act, to amend the Internal Revenue Code of 1986 to provide an investment credit for the conversion of office buildings into other uses, all provisions. Opportunity Zones NMHC supports reducing the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes. H.R. 3937, Small Business Jobs Act, to amend the Internal Revenue Code of 1986 to promote the establishment and growth of small businesses, Section 6: Establishment of special rules for capital gains invested in rural opportunity zones and Section 7: Reporting on qualified opportunity funds and qualified rural opportunity funds. Rehabilitation Tax Credit H.R. 1483 (117th Congress), Revitalizing Economies, Housing, and Businesses Act of 2021 or the REHAB Act of 2021, to amend the Internal Revenue Code of 1986 to modify the rehabilitation credit, all provisions. Foreign Investment in Real Property Tax Act (FIRPTA) H.R. 3123 (117th Congress), Parity for Non-Traded REITs Act, to amend the Internal Revenue Code of 1986 to provide the same treatment to publicly offered, non-traded Real Estate Investment Trusts as is provided to exchange-traded Real Estate Investment Trusts under the Foreign Investment in Real Property Tax Act of 1980, all provisions. Department of the Treasury, Internal Revenue Service, 26 CFR Part 1, REG-100442-22, RIN 1545-BQ36, Guidance on the Foreign Government Income Exception and the Definition of Domestically Controlled Qualified Investment Entities, portion of proposed regulation pertaining to the definition of domestically controlled qualified investment entities. Energy Tax Issues Proposals to modify the Alternative Fuel Vehicle Refueling Property Credit (IRC 30C) H.R. 2346 (117th Congress), Energy Efficient Qualified Improvement Property Act of 2021, or the E-QUIP Act, to amend the Internal Revenue Code of 1986 to allow 10-year straight line depreciation for energy efficient qualified improvement property, and for other purposes, all provisions. Department of the Treasury, Internal Revenue Service, 26 CFR Chapter I, REG-110412-23, RIN 1545-BQ81, Additional Guidance on Low-Income Communities Bonus Credit Program, considered submitting comments (but did not do so) on portion of proposed regulation pertaining to financial benefits for qualified low-income residential building projects.
2023 · first_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) and Inflation Reduction Act Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) (H.R. 4061) FIRPTA reform and Parity for Non-Traded REITS Act (H.R. 3123) Net investment income tax and SECA liability Cost recovery, residential rental property and nonresidential property, including S. 4012 and H.R. 7229 Low-income housing tax credit Proposed and final tax regulations under section 897 and 892 REIT rules, including investments in related parties (H.R. 840) Cancellation of Indebtedness income (section 108) Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including Senator Wyden pass-through reform discussion draft Taxing appreciated capital gains at death Opportunity Zone reform, reporting, and deadline extensions; including S. 4065 and H.R. 7467 Estate tax valuation discounts and rules for grantor trusts Revitalizing Downtowns Act (S. 2511 and H.R. 4759) and tax incentives for property conversions Passive Foreign Investment Company proposed tax regulations (REG-118250-20) Taxing unrealized gains annually - Administration's minimum tax proposal and Chairman Wyden proposal TCJA Permanency Act (H.R. 89) Business interest deductibility and section 163(j) Active loss limitation and section 461(l)
Client expense: $890,500 · Firm income: Not reported
| Democratic |
| DC |
| Jim Cooper | Democratic | TN |
| Raja Krishnamoorthi | Democratic | IL |
| Susan Wild | Democratic | PA |
| Tom Rice | Republican | SC |
Client expense: $2,440,000 · Firm income: Not reported
Government targets: Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Natl Economic Council (NEC), SENATE, Treasury, Dept of
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2023 · first_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · fourth_quarter · Taxation/Internal Revenue Code
IRC Section 108 Cancellation of Indebtedness income- no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All Wyden Pass-Through Reform - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization and heat pumps.
Client expense: $231,604 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Wyden capital gains mark to market proposals - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All Potential legislation on state sales tax collection and simplification post-Wayfair decision - no bill. S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL H.R. 5376 Inflation Reduction Act of 2022. Proposals to modify the treatment of carried interest.
Client expense: $230,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Energy/Nuclear
Energy Efficiency Incentives, Energy Star, Tax Incentives, Tenant Star, Energy Consumption Data, Building Rating Issues, Energy Savings and Competitiveness Act S.2137, H.R. 3962, Clean Future Act Framework, E-QUIP Act (H.R. 2346)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · fourth_quarter · Taxation/Internal Revenue Code
Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act HR5376 - Inflation Reduction Act of 2022S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction. Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act HR5376 - Inflation Reduction Act of 2022 Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply HR2617 - Consolidated Appropriations Act, 2023 Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act HR5376 - Inflation Reduction Act of 2022 S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2617 - Consolidated Appropriations Act, 2023 HR2768 - American Housing and Economic Mobility Act HR5376 - Inflation Reduction Act of 2022 S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Discussions with the House and Senate regarding policy proposals to encourage converting underutilized commercial real estate into residential housing units. Carried Interest HR1068 - The Carried Interest Fairness Act HR5376 - Inflation Reduction Act of 2022 S1598 - Carried Interest Fairness Act of 2021 Capital Gains HR9015 - More Homes on the Market Act Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act HR5376 - Inflation Reduction Act of 2022 Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value HR5376 - Inflation Reduction Act of 2022 S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision and in support of increasing the section 121 IRC exclusion. Infrastructure Proposals HR5376 - Inflation Reduction Act of 2022 Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act COVID-19 Recovery Communications with the U.S. House of Representatives and the U.S. Senate regarding the Coronavirus Recovery Fund Housing Tax Credit Statute Adjustment. Depreciation of Real Property HR7229 - Renewing Investment in American Workers and Supply Chains Act Tax incentives for housing Discussions with the House and Senate regarding policy proposals to give tax incentives for the production of residential units. Net Investment Income Tax Communications with Congressional leadership opposing the 3.8% net investment income tax. Middle Income Housing Tax Credit Discussions with the House and Senate regarding creating a "middle income housing tax credit." Mortgage Insurance Tax Deduction Conversations with the Senate Finance Committee and the House Ways and Means Committee regarding mortgage insurance tax deduction policies.
Client expense: $25,260,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization and heat pumps.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · fourth_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) and Inflation Reduction Act Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) (H.R. 4061) FIRPTA reform and Parity for Non-Traded REITS Act (H.R. 3123) Net investment income tax and SECA liability Cost recovery, residential rental property and nonresidential property, including S.4012 and H.R. 7229 Low-income housing tax credit Proposed and final tax regulations under sections 897 and 892 REIT rules, including investments in related parties (H.R. 840) Cancellation of Indebtedness income (section 108) Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including Senator Wyden pass-through reform discussion draft Taxing appreciated capital gains at death Opportunity Zone reform, reporting, and deadline extensions; including S. 4065 and H.R. 7467 Estate tax valuation discounts and rules for grantor trusts Revitalizing Downtowns Act (S. 2511 and H.R. 4759) Passive Foreign Investment Company proposed tax regulations (REG-118250-20) Taxing unrealized gains annually - Administration's minimum tax proposal and Chairman Wyden proposal TCJA Permanency Act (HR 89) Business interest deductibility and section 163(j) Active loss limitation and section 461(l)
Client expense: $913,660 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2022 · fourth_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization and heat pumps.
Client expense: $206,648 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
IRC Section 108 Cancellation of Indebtedness income- no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All Wyden Pass-Through Reform - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
Legislation related to tax reform. Implementation of the tax reform bill. Legislation related to tax incentives for vehicles and fuel. S.480 & H.R.1381 - Main Street Tax Certainty Act H.R.2346 - To amend the Internal Revenue Code of 1986 to allow 10-year straight line depreciation for energy efficient qualified improvement property, and for other purposes. H.R.5376 - Build Back Better Act S.2387 - Small Business Tax Fairness Act H.R.5376 - Inflation Reduction Act of 2022
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · third_quarter · Taxation/Internal Revenue Code
Legislation related to tax reform. Implementation of the tax reform bill. Legislation related to tax incentives for vehicles and fuel. S.480 & H.R.1381 - Main Street Tax Certainty Act H.R.2346 - To amend the Internal Revenue Code of 1986 to allow 10-year straight line depreciation for energy efficient qualified improvement property, and for other purposes. H.R.5376 - Build Back Better Act S.2387 - Small Business Tax Fairness Act H.R.5376 - Inflation Reduction Act of 2022
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · third_quarter · Taxation/Internal Revenue Code
Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act HR5376 - Inflation Reduction Act of 2022S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction. Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act HR5376 - Inflation Reduction Act of 2022 Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act HR5376 - Inflation Reduction Act of 2022 S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act HR5376 - Inflation Reduction Act of 2022 S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Discussions with the House and Senate regarding policy proposals to encourage converting underutilized commercial real estate into residential housing units. Carried Interest HR1068 - The Carried Interest Fairness Act HR5376 - Inflation Reduction Act of 2022 S1598 - Carried Interest Fairness Act of 2021 Capital Gains HR9015 - More Homes on the Market Act Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act HR5376 - Inflation Reduction Act of 2022 Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value HR5376 - Inflation Reduction Act of 2022 S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision and in support of increasing the section 121 IRC exclusion. Infrastructure Proposals HR5376 - Inflation Reduction Act of 2022 Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act COVID-19 Recovery Communications with the U.S. House of Representatives and the U.S. Senate regarding the Coronavirus Recovery Fund Housing Tax Credit Statute Adjustment. Depreciation of Real Property HR7229 - Renewing Investment in American Workers and Supply Chains Act Tax incentives for housing Discussions with the House and Senate regarding policy proposals to give tax incentives for the production of residential units. Net Investment Income Tax Communications with Congressional leadership opposing the 3.8% net investment income tax. Middle Income Housing Tax Credit Discussions with the House and Senate regarding creating a "middle income housing tax credit."
Client expense: $29,260,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) and Inflation Reduction Act Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) (H.R. 4061) FIRPTA reform and Parity for Non-Traded REITS Act (H.R. 3123) Net investment income tax and SECA liability Cost recovery, residential rental property and nonresidential property, including S.4012 and H.R. 7229 Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) REIT rules, including investments in related parties (H.R. 840) Cancellation of Indebtedness income (section 108) Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including Senator Wyden pass-through reform discussion draft Taxing appreciated capital gains at death Opportunity Zone reform, reporting, and deadline extensions; including S. 4065 and H.R. 7467 Estate tax valuation discounts and rules for grantor trusts Portfolio interest exemption and inbound real estate investment Electric vehicle charging infrastructure tax incentives Revitalizing Downtowns Act (S. 2511 and H.R. 4759) Passive Foreign Investment Company proposed tax regulations (REG-118250-20) Taxing unrealized gains annually - Administration's minimum tax proposal and Chairman Wyden proposal TCJA Permanency Act (HR 89) Business interest deductibility and section 163(j) Active loss limitation and section 461(l)
Client expense: $1,278,075 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2022 · third_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization and heat pumps.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · third_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Wyden capital gains mark to market proposals - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All Potential legislation on state sales tax collection and simplification post-Wayfair decision - no bill. S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL H.R. 5376 Inflation Reduction Act of 2022. Proposals to modify the treatment of carried interest.
Client expense: $230,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · third_quarter · Energy/Nuclear
Energy Efficiency Incentives, Energy Star, Tax Incentives, Tenant Star, Energy Consumption Data, Building Rating Issues, Energy Savings and Competitiveness Act S.2137, H.R. 3962, Clean Future Act Framework, E-QUIP Act (H.R. 2346)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization and heat pumps.
Client expense: $235,915 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Legislation related to tax reform. Implementation of the tax reform bill. Legislation related to tax incentives for vehicles and fuel. S.480 & H.R.1381 - Main Street Tax Certainty Act H.R.2346 - To amend the Internal Revenue Code of 1986 to allow 10-year straight line depreciation for energy efficient qualified improvement property, and for other purposes. H.R.5376 - Build Back Better Act S.2387 - Small Business Tax Fairness Act
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · second_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization and heat pumps.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · second_quarter · Taxation/Internal Revenue Code
Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction. Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision and in support of increasing the section 121 IRC exclusion. Infrastructure Proposals HR5376 - Build Back Better Act Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act COVID-19 Recovery Communications with the U.S. House of Representatives and the U.S. Senate regarding the Coronavirus Recovery Fund Housing Tax Credit Statute Adjustment. Depreciation of Real Property HR722 9 - Renewing Investment in American Workers and Supply Chains Act Tax incentives for housing Discussions with the House and Senate regarding policy proposals to give tax incentives for the production of residential units.
Client expense: $14,820,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization and heat pumps.
Client expense: $231,604 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Energy/Nuclear
Energy Efficiency Incentives, Energy Star, Tax Incentives, Tenant Star, Energy Consumption Data, Building Rating Issues, Energy Savings and Competitiveness Act S.2137, H.R. 3962, Clean Future Act Framework, E-QUIP Act (H.R. 2346)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Lobbied to extend deferred gain recognition date in Opportunity Zones program until 2028. Lobbied in support of maintaining current IRS Section 1031 tax treatment for real estate like-kind exchanges. Lobbied to oppose proposal to increase capital gains tax rates to equal ordinary income tax rates for certain taxpayers. Lobbied to oppose proposals to change the tax treatment and characterization of real estate partnership profits interests (known as carried interests) from their current treatment as capital gains to being treated as ordinary income for tax purposes. Lobbied to oppose proposal in the American Families Plan to eliminate the use of step-up basis in determining the value of assets subject to the federal estate tax, and to oppose imposition of capital gains taxes on unrealized gains upon the death of the taxpayer. Lobbied for the Energy Efficient Qualified Improvement Property (E-QUIP) Act (H.R.2346), to create a new category of qualified improvement property with 10-year depreciation for energy-efficient building improvements.
Client expense: $251,868 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · second_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Wyden capital gains mark to market proposals - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All Potential legislation on state sales tax collection and simplification post-Wayfair decision - no bill.
Client expense: $300,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) (H.R. 4061) FIRPTA reform and Parity for Non-Traded REITS Act (H.R. 3123) Net investment income tax and SECA liability Cost recovery, residential rental property and nonresidential property, including S.4012 and H.R. 7229 Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) REIT rules, including investments in related parties (H.R. 840) Cancellation of Indebtedness income (section 108) Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including Senator Wyden pass-through reform discussion draft Taxing appreciated capital gains at death Opportunity Zone reform, reporting, and deadline extensions; including S. 4065 and H.R. 7467 Estate tax valuation discounts and rules for grantor trusts Portfolio interest exemption and inbound real estate investment Electric vehicle charging infrastructure tax incentives Revitalizing Downtowns Act (S. 2511 and H.R. 4759) Passive Foreign Investment Company proposed tax regulations (REG-118250-20) Taxing unrealized gains annually - Administration's minimum tax proposal and Chairman Wyden proposal
Client expense: $1,039,338 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2022 · first_quarter · Taxation/Internal Revenue Code
Legislation related to tax reform. Implementation of the tax reform bill. Legislation related to tax incentives for vehicles and fuel. S.480 & H.R.1381 - Main Street Tax Certainty Act H.R.2346 - To amend the Internal Revenue Code of 1986 to allow 10-year straight line depreciation for energy efficient qualified improvement property, and for other purposes. H.R.5376 - Build Back Better Act S.2387 - Small Business Tax Fairness Act
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · first_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · first_quarter · Taxation/Internal Revenue Code
Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision Infrastructure Proposals HR5376 - Build Back Better Act Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act COVID-19 Recovery Communications with the U.S. House of Representatives and the U.S. Senate regarding the Coronavirus Recovery Fund Housing Tax Credit Statute Adjustment. Depreciation of Real Property HR722 9 - Renewing Investment in American Workers and Supply Chains Act
Client expense: $12,140,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848. Support for Thermal Energy Storage investment tax incentive. Legislative proposals for incentives related to decarbonization.
Client expense: $290,455 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) (H.R. 4061) FIRPTA reform and Parity for Non-Traded REITS Act (H.R. 3123) Net investment income tax and SECA liability Cost recovery, residential rental property and nonresidential property, including S.4012 and H.R. 7229 Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) REIT rules, including investments in related parties (H.R. 840) Cancellation of Indebtedness income (section 108) Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income Taxing appreciated capital gains at death Opportunity Zone reform, reporting, and deadline extensions; including S. 4065 and H.R. 7467 Estate tax valuation discounts and rules for grantor trusts Portfolio interest exemption and inbound real estate investment Electric vehicle charging infrastructure tax incentives Revitalizing Downtowns Act (S. 2511 and H.R. 4759) Passive Foreign Investment Company tax regulations Taxing unrealized gains annually - Administration's minimum tax proposal and Chairman Wyden proposal
Client expense: $1,126,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2022 · first_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA reform IRS Notice 2007-55 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) REIT rules, including investments in related parties (H.R. 8805) (H.R. 840) Cancellation of Indebtedness income (section 108) REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans American Rescue Plan Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income Taxing appreciated capital gains at death
Client expense: Not reported · Firm income: $30,000
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2022 · first_quarter · Energy/Nuclear
Energy Efficiency Incentives, Energy Star, Tax Incentives, Tenant Star, Energy Consumption Data, Building Rating Issues, Energy Savings and Competitiveness Act S.2137, H.R. 3962, Clean Future Act Framework, E-QUIP Act (H.R. 2346)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Opportunity Zone reform and deadline extension - no bill Estate tax valuation discounts and rules for grantor trusts - no bill
Client expense: $280,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
Growing Renewable Energy and Energy Efficiency Now (GREEN) Act, HR 848. Clean Energy for America Act, S 2118. Energy Efficient Qualified Improvement Property (E-QUIP) Act, HR 2346. Build Back better Act energy efficiency provisions for buildings. Build Back Better Act proposed tax increases. Make permanent IRC Sec. 199A deduction for S corps, partnerships, sole proprietorships. Preserve stepped-up basis for determining estate taxes.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · fourth_quarter · Taxation/Internal Revenue Code
Legislation related to tax reform. Implementation of the tax reform bill. Legislation related to tax incentives for vehicles and fuel. S.480 & H.R.1381 - Main Street Tax Certainty Act H.R.2346 - To amend the Internal Revenue Code of 1986 to allow 10-year straight line depreciation for energy efficient qualified improvement property, and for other purposes. H.R.5376 - Build Back Better Act S.2387 - Small Business Tax Fairness Act
Client expense: Not reported · Firm income: $30,000
Government targets: Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Maritime Commission, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE, Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, Vice President of the U.S.
2021 · fourth_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848.
Client expense: Not reported · Firm income: $30,000
Government targets: Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), President of the U.S., SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
2021 · fourth_quarter · Taxation/Internal Revenue Code
Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision Infrastructure Proposals HR5376 - Build Back Better Act Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act Discussions with the U.S. Treasury Department regarding tax policy, like-kind exchanges, capital gains, tax incentives for residential units, and the step-up in basis.
Client expense: $12,920,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office
2021 · fourth_quarter · Taxation/Internal Revenue Code
"Carried Interest Fairness Act" H.R. 1068 and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, including the E-QUIP Act (H.R. 2346) Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) (H.R. 4061) FIRPTA reform and Parity for Non-Traded REITS Act (H.R. 3123) Net investment income tax and SECA liability Cost recovery, residential rental property Capital gains mark-to-market Low-income housing tax credit Contributions in Aid of Construction (Sec. 118) REIT rules, including investments in related parties (H.R. 840) Cancellation of Indebtedness income (section 108) Employee retention tax credit Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income Taxing appreciated capital gains at death Opportunity Zone reform, reporting, and deadline extensions Estate tax valuation discounts and rules for grantor trusts Portfolio interest exemption and inbound real estate investment Electric vehicle charging infrastructure tax incentives
Client expense: $1,008,590 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2021 · fourth_quarter · Taxation/Internal Revenue Code
Support Efficiency Tax Incentives including legislation to extend and expand 25C,technical corrections to 179D, and extend and reform 45L sections of the Tax Code. Home Energy Savings Act, S. 2118. Building Back Better tax title, H.R. 5376. Clean Energy for America Act, S. 2118. E-QUIP Act, H.R. 2346. HOPE for Homes Act, H.R. 3456 and S. 1768. GREEN Act, H.R. 848.
Client expense: $307,167 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Council (NSC), President of the U.S., SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)
2021 · third_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - ALL S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - ALL
Client expense: $240,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)
2021 · fourth_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Opportunity Zone reform and deadline extention - no bill Estate tax valuation discounts and rules for grantor trusts - no bill
Client expense: $280,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, President of the U.S., SENATE, Small Business Administration (SBA), White House Office