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Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021
Legislative Progress
Introduced
September 3, 2021
Latest Action
September 3, 2021
Primary Sponsor
A. Drew Ferguson IVRepublican(GA)
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
Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 This bill expands the purposes for which small employers may combine their contributions under a multiple employer welfare arrangement to include paid family and medical leave benefits.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (1)
2022 · fourth_quarter · Taxation/Internal Revenue Code
S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.
Referred to the Committee on Education and Labor, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Congress.gov source codes: 1000, Intro-H
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Sources: Congress.gov
Client expense: $551,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.
Client expense: $538,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.
Client expense: $518,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
S 2621 Modernization of Derivatives Act of 2021: This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1) require mark to market treatment (treating the contracts as if they had been terminated or transferred at fair market value at the end of the year) for derivatives not terminated or transferred during the year, (2) require gains and losses to be taxed at ordinary tax rates and sourced to the taxpayer's country of residence, and (3) revise the reporting requirements and tax rules that apply to taxpayers that use derivatives to hedge capital assets. The bill includes several exceptions for certain real property; hedging transactions; securities lending, sale-repurchase, and similar financing transactions; options received in connection with the performance of services; insurance contracts, annuities, and endowments; derivatives with respect to stock of members of the same worldwide affiliated group; and commodities used in the normal course or trade of business. S 2758 Stock Buyback Accountability Act of 2021: A summary is in progress H.R. 5161 Expanding Small Employer Pooling Options for Paid Family Leave Act of 2021 Summary in Progress Executive Report 117-1 Tax Convention with Chile Proposed treaty to promote and facilitate trade and investment between the United States and Chile.
Client expense: $1,277,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE