High Rise Fire Sprinkler Incentive Act of 2021

Issues relating to taxation of unmarked fire department vehicles. H.R. 3874, legislation to permit firefighters employed by 501(c)(3)-incorporated fire departments to participate in state pension plans. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. Legislation to protect volunteer fire service Length of Service Award programs.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to fire and EMS response to the COVID-19 pandemic and the need for testing, vaccination, supplies and funding. Issues relating to management and administration of the Assistance to Firefighters Grant (AFG) program and the Staffing for Adequate Fire and Emergency Response (SAFER) program. S. 4882, the Fire Grants and Safety Act, provisions to reauthorize the U.S. Fire Administration and the AFG and SAFER programs. Issues related to fire response in the wildland urban interface. Fiscal Year (FY) 2023 Consolidated Appropriations Act (P.L. 117-328), provisions relating to funding of the: - Assistance to Firefighters Grant (AFG) program - Staffing for Adequate Fire & Emergency Response (SAFER) grants - U.S. Fire Administration - State Homeland Security Grant Program - Urban Areas Security Initiative - Urban Search and Rescue System - Training for response to electric vehicle fires - State Fire Assistance Program - Volunteer Fire Assistance Program Also, waivers to the requirements for the AFG and SAFER grant programs. Wildfire Recovery Act (H.R. 1066/H.R. 5118), provisions to raise the federal cost share for Fire Management Assistance Grants. Fire Suppression Improvement Act (S. 4328), provisions to raise the federal cost share for Fire Management Assistance Grants. The RESILIENT America Act (H.R. 5689), provisions to promote pre-hazard mitigation assistance, including code enforcement. Empowering the U.S. Fire Administration Act (P.L. 117-246), provisions to allow the U.S. Fire Administration to examine and report on the cause and origin of major fires. Issues relating to the Wildland Fire Mitigation and Management Commission. H.R. 7981/S. 4442, the Public and Federally Assisted Housing Fire Safety Act of 2022, provisions to require smoke alarms in federally assisted housing. Issues relating to supply chain shortages and the delivery of fire apparatus and equipment. S. 4517, the Fire Station Improvement Act of 2022, legislation to allow the AFG program to be used to renovate fire stations. H.R. 2638/S. 265, the Public Housing Fire Safety Act, legislation to create a $25 million grant program within the U.S. Department of Housing and Urban Development to support the retrofit installation of fire sprinklers in public housing. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings.

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

H.R. 2638/S. 265, The Public Housing Fire Safety Act, provisions to create a grant program to fund the retrofit installation of automatic fire sprinklers in public housing and high-rise buildings. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. Fiscal Year (FY) 2023 Consolidated Appropriations Act (P.L. 117-328), provisions relating to funding of the: - Funding for Fire Sprinkler Retrofit Installations in Public Housing Developments. -Requirements that smoke detectors be installed in federally-assisted public housing. Volunteer First Responder Housing Act (H.R. 4377/S. 2316), legislation to promote housing benefits for volunteer firefighters. Empowering the U.S. Fire Administration Act (P.L. 117-246)), provisions to allow the U.S. Fire Administration to examine and report on the cause and origin of major fires. H.R. 7981/S. 4442, the Public and Federally Assisted Housing Fire Safety Act of 2022, provisions to require smoke alarms in federally assisted housing.

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

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to the Department of Housing and Urban Development funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to the Department of Housing and Urban Development funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to the Department of Housing and Urban Development funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to the Department of Housing and Urban Development funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

S.265/H.R.2638 - Public Housing Fire Safety Act S. 3346/H.R. 6192 - High-Rise Fire Sprinkler Incentive Act Other issues pertaining to carbon monoxide, fire sprinklers, smoke alarms, etc.

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

Government targets: Consumer Product Safety Commission (CPSC), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

S.265/H.R.2638 - Public Housing Fire Safety Act S.3346/H.R.6192 - High-Rise Fire Sprinkler Incentive Act Issues pertaining to fire sprinklers, carbon monoxide alarms, and fire and life safety concerns in HUD housing.

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

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

HR 6192/S 3345, High Rise Fire Sprinkler Incentive Act. Creation of economic incentive to retrofit high-rise residential properties with automatic fire sprinklers.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.6192/S.3346, High Rise Fire Sprinkler Incentive Act of 2021 S. 4267, Public Safety Officer Health Improvement Act of 2022 H.R. 613, SALT Deductibility Act Tax incentives for fire fighters. State and Local tax.

Client expense: $81,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2638/S. 265, The Public Housing Fire Safety Act, provisions to create a grant program to fund the retrofit installation of automatic fire sprinklers in public housing and high-rise buildings. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. H.R. 8294, the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2023, provisions relating to the funding of: - Funding for Fire Sprinkler Retrofit Installations in Public Housing Developments Volunteer First Responder Housing Act (H.R. 4377/S. 2316), legislation to promote housing benefits for volunteer firefighters. Empowering the U.S. Fire Administration Act (H.R. 7077/S. 3845), provisions to allow the U.S. Fire Administration to examine and report on the cause and origin of major fires.

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

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, SENATE

Issues relating to taxation of unmarked fire department vehicles. H.R. 3874, legislation to permit firefighters employed by 501(c)(3)-incorporated fire departments to participate in state pensions plans. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. Legislation to protect volunteer fire service Length of Service Award programs.

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

S.265/H.R.2638 - Public Housing Fire Safety Act S. 3346/H.R. 6192 - High-Rise Fire Sprinkler Incentive Act Other issues pertaining to carbon monoxide, fire sprinklers, smoke alarms, etc.

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

Government targets: Consumer Product Safety Commission (CPSC), HOUSE OF REPRESENTATIVES, SENATE

S.265/H.R.2638 - Public Housing Fire Safety Act S.3346/H.R.6192 - High-Rise Fire Sprinkler Incentive Act Issues pertaining to fire sprinklers, carbon monoxide alarms, and fire and life safety concerns in HUD housing.

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

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

H.R. 2638/S. 265, The Public Housing Fire Safety Act, provisions to create a grant program to fund the retrofit installation of automatic fire sprinklers in public housing and high-rise buildings. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. H.R. 8294, the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2023, provisions relating to the funding of: - Funding for Fire Sprinkler Retrofit Installations in Public Housing Developments Legislation to promote housing benefits for volunteer firefighters (H.R. 4377/S. 2316) Empowering the U.S. Fire Administration Act (H.R. 7077/S. 3845), provisions to allow the U.S. Fire Administration to examine and report on the cause and origin of major fires. Housing Temperature Safety Act of 2022 (H.R. 6528), provisions to set and report temperature sensors in public housing. H.R. 6529, provisions to require self-closing fire doors in federally assisted rental dwellings. Safer Heat Act of 2022 (H.R. 6615), provisions to set standards for portable space heaters. H.R. 7981, the Public and Federally Assisted Housing Fire Safety Act of 2022, provisions to require smoke alarms in federally assisted housing.

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

Issues relating to taxation of unmarked fire department vehicles. H.R. 3874, legislation to permit firefighters employed by 501(c)(3)-incorporated fire departments to participate in state pensions plans. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. Legislation to protect volunteer fire service Length of Service Award programs.

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

Tax incentives for fire fighters. State and Local tax. H.R.6192/S.3346

Client expense: $104,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit. S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of.

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

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

S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of. No Bill: Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit.

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

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

S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of. No Bill: Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit.

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

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

S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of. No Bill: Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit.

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

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

S.265, H.R.2638 - Public Housing Fire Safety Act. In support of. S.3346, H.R.6192 - High Rise Fire Sprinkler Incentive Act of 2021. In support of. No Bill: Fire sprinkler depreciation and fire safety. Fire sprinkler high rise retrofit. Reconciliation provisions related to HUD funding for fire sprinkler retrofit.

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

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

Issues relating to taxation of unmarked fire department vehicles. H.R. 3874, legislation to permit firefighters employed by 501(c)(3)-incorporated fire departments to participate in state pensions plans. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. Legislation to protect volunteer fire service Length of Service Award programs.

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

H.R. 2638/S. 265, The Public Housing Fire Safety Act, provisions to create a grant program to fund the retrofit installation of automatic fire sprinklers in public housing and high-rise buildings. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. P.L. 117-105, the Fiscal Year (FY) 2022 Consolidated Appropriations Act, funding for the following programs: - Funding for fire sprinkler retrofit installations in public housing developments. - Legislation to promote the use of carbon monoxide detectors in housing. Funding for the above programs in FY 2023. Legislation to promote housing benefits for volunteer firefighters (H.R. 4377/S. 2316) Empowering the U.S. Fire Administration Act (H.R. 7077/S. 3845), provisions to allow the U.S. Fire Administration to examine and report on the cause and origin of major fires. Housing Temperature Safety Act of 2022 (H.R. 6528), provisions to set and report temperature sensors in public housing. H.R. 6529, provisions to require self-closing fire doors in federally assisted rental dwellings. Safer Heat Act of 2022 (H.R. 6615), provisions to set standards for portable space heaters.

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

S.265/H.R.2638 - Public Housing Fire Safety Act S.3346/H.R.6192 - High-Rise Fire Sprinkler Incentive Act Issues pertaining to fire sprinklers, carbon monoxide alarms, and other safety issues in HUD housing.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1460/S.351 - Nicholas and Zachary Burt Memorial Carbon Monoxide Poisoning Prevention Act of 2021 S.265/H.R.2638 - Public Housing Fire Safety Act S. 3346/H.R. 6192 - High-Rise Fire Sprinkler Incentive Act Other issues pertaining to carbon monoxide, fire sprinklers, etc.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Reconciliation Legislation Senate Finance Committee, Draft Text of Build Back Better Act, Title XII -- Committee on Finance, Subtitle E -- Infrastructure Financing and Community Development, Part 1 -- Low-Income Housing Credit, Section 125101: Increases in State Allocations, Section 125102: Tax-Exempt Bond Financing Requirement; and Section 125103: Buildings Designated to Serve Extremely Low-Income Households; Subtitle F -- Green Energy, Part 3 -- Green Energy and Efficiency Incentives for Individuals, Section 126303: Energy Efficient Commercial Buildings Deduction and Section 126304: Extension, Increase, and Modifications of New Energy Efficient Home Credit; Subtitle H -- Responsibly Funding Our Priorities, Part 1 -- Corporate and International Tax Reforms, Subpart A -- Corporate Tax Rate, Section 128101: Corporate Alternative Minimum Tax; Part 2: Tax Increases for High-Income Individuals, Section 128201: Application of Net Investment Income Tax to Trade or Business Income of Certain High Income Individuals, Section 128202: Limitations on Excess Business Losses of Noncorporate Taxpayers, and Section 128203: Surcharge on High Income Individuals, Estates, and Trusts. H.R. 5376 (as amended by House Rules Committee Print 117-18, the version of the bill that passed the House of Representatives November 19, 2021), Build Back Better Act, Title XIII -- Committee on Ways and Means, Subtitle E -- Infrastructure Financing and Community Development, Part 1 -- Low Income Housing Credit, Section 135101: Increase in State Allocations, Section 135102: Tax-Exempt Bond Financing Requirement, and Section 135103 Buildings Designated to Serve Extremely Low-Income Households; Subtitle F -- Green Energy, Part 3 -- Green Energy and Efficiency Incentives for Individuals, Section 136303: Energy Efficient Commercial Buildings Deduction and Section 136304: Extension, Increase, and Modifications of New Energy Efficient Home Credit. Subtitle H -- Responsibly Funding Our Priorities, Part 1 -- Corporate and International Tax Reforms, Subpart A -- Corporate Tax Rate, Section 138101: Corporate Alternative Minimum Tax; Part 2: Tax Increases for High-Income Individuals, Section 138201: Application of Net Investment Income Tax to Trade or Business Income of Certain High Income Individuals, Section 138202: Limitations on Excess Business Losses of Noncorporate Taxpayers, and Section 138203: Surcharge on High Income Individuals, Estates, and Trusts. House Rules Committee Print 117-17, Text of H.R. 5376, Build Back Better Act, Title XIII -- Committee on Ways and Means, Subtitle D -- Green Energy, Part 3 -- Green Energy and Efficiency Incentives for Individuals, Section 136303: Energy Efficient Commercial Buildings Deduction and Section 136304: Extension, Increase, and Modifications of New Energy Efficient Home Credit. Subtitle G -- Responsibly Funding Our Priorities, Part 1 -- Corporate and International Tax Reforms, Subpart A -- Corporate Tax Rate, Section 138101: Corporate Alternative Minimum Tax; Part 2: Tax Increases for High-Income Individuals, Section 138201: Application of Net Investment Income Tax to Trade or Business Income of Certain High Income Individuals, Section 138202: Limitations on Excess Business Losses of Noncorporate Taxpayers, and Section 138203: Surcharge on High Income Individuals, Estates, and Trusts. H.R. 5376, to provide for reconciliation pursuant to title II of S. Con. Res. 14, TITLE IV-COMMITTEE ON FINANCIAL SERVICES, Subtitle A-Creating and Preserving Affordable, Equitable and Accessible Housing for the 21st Century, Title XIII -- Committee on Ways and Means, Subtitle F -- Infrastructure Financing and Community Development, Part 3 -- Rehabilitation Tax Credit, Section 135301: Determination of Credit Percentage, Section 135302: Increase in the Rehabilitation Credit for Certain Small Projects, Section 135303: Modification of Definition of Substantially Rehabilitated, and Section 135304: Elimination of Rehabilitation Credit Basis Adjustment; Part 5 -- Housing, Subpart A -- Low-Income Housing Tax Credit, Section 135501: Increase in State Allocations, Section 135502: Tax-Exempt Bond Financing Requirement, Section 135503: Buildings Designated to Serve Extremely Low-Income Households, Section 135504: Inclusion of Rural Areas as Difficult Development Areas, and Section 135507: Increase in Credit for Bond-Financed Projects Designated by Housing Credit Agency; Subtitle G -- Green Energy, Part 3 -- Green Energy and Efficiency Incentives for Individuals, Section 136303: Energy Efficient Commercial Buildings Deduction and Section 136304: Extension, Increase, and Modifications of New Energy Efficient Home Credit. Subtitle I -- Responsibly Funding Our Priorities, Part 1 -- Corporate and International Tax Reforms, Subpart E -- Other Business Tax Provisions, Section 138149: Modification of Rules for Partnership Interests Held in Connection with the Performance of Services; Part 2: Tax Increases for High-Income Individuals, Section 138201: Increase in Top Marginal Individual Income Tax Rate, Section 138202: Increase in Capital Gains Rate for Certain High Income Individuals, Section 138203: Application of Net Investment Income Tax to Trade or Business Income of Certain High Income Individuals, Section 138204: Limitation on Deduction of Qualified Business Income for Certain High Income Individuals, Section 138205: Limitations on Excess Business Losses of Noncorporate Taxpayers, Section 138206: Surcharge on High Income Individuals, Estates, and Trusts, and Section 138207: Termination of Temporary Increase in Unified Credit; Part 3 -- Modifications of Rules Relating to Retirement Plans, Subpart B -- Other Provisions Relating to Individual Retirement Accounts, Section 138312: Prohibitions of IRA Investments Conditioned on Account Holder Status Taxation of Pass-Through Entities Senator Wyden Pass-Through Reform Discussion Draft, all provisions. Corporate Minimum Tax S. 2680, Real Corporate Profits Tax Act of 2021, to amend the Internal Revenue Code of 1986 to impose a tax on real profits of certain corporations, all provisions. Draft legislation, Senators, Elizabeth Warren, Angus King, and Ron Wyden, Corporate Profits Minimum Tax Proposal, all provisions. H.R. 4940, Real Corporate Profits Tax Act of 2021, to amend the Internal Revenue Code of 1986 to impose a tax on real profits of certain corporations, all provisions. Low-Income Housing Tax Credit and Middle-Income Housing Tax Credit Requested inclusion of provisions benefiting the Low-Income Housing Tax Credit as part of Build Back Better legislation. Support making permanent and augmenting by an additional 50 percent the increased Low-Income Housing Tax Credit credit authority enacted in March 2018 to enable the production of new units. S. 2820, 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; Title II -- Revenue Provisions: Sections 201-214 pertaining to the Low-Income Housing Tax Credit, Section 215 establishing a renter's tax credit, and Section 216 establishing a middle-income housing tax credit. S. 3365 (115th Congress), Middle-Income Housing Tax Credit Act of 2018, to amend the Internal Revenue Code of 1986 to provide a credit for middle-income housing, and for other purposes, all provisions. Department of the Treasury, Internal Revenue Service, 26 CFR Part 1, REG-119890-18, RIN 1454 BO92, Section 42, Low-Income Housing Credit Average Income Test Regulations. Requested Treasury and IRS either finalize the proposed rule with modifications (impacting minimum set asides, unit designations, casualty losses, mitigating actions, and existing developments) or announce its intention to publish a new rule. Requested that Treasury modify its guidance to allow states and local governments to maximize the efficacy of Fiscal Recovery Funds used with the Low-Income Housing Tax Credit by recommending that Treasury publish guidance to: (1) clarify that Fiscal Recovery Funds structured as grants do not result in an eligible basis reduction in Housing Credit developments regardless of sponsor type, consistent with treatment of Tax Credit Exchange funds administered by the Treasury during the 2009 economic recovery; and (2) provide authority to use Fiscal Recovery Funds for principal amounts on loans with maturities beyond 2026-not just for the "cost of the loan" as currently outlined in the Interim Rule-and to allow repayments of funds to be used for similar affordable housing purposes, even after the 2026 deadline. Signed letter to Treasury. Energy Tax Incentives Support long-term extension of New energy efficient home credit (IRC 45L). Support expansion of Energy efficient commercial buildings deduction (IRC 179D) to establish a sliding scale of energy improvements, which would help spur investment in energy efficient improvements in older buildings. Biden Tax Proposals President Biden, Build Back Better Framework (released October 28, 2021), tax provisions imposing 15 percent corporate minimum tax on large corporations, establishing tax rate surcharges, applying the net investment income tax to a broader share of earnings, and limiting pass-through business losses. Like-kind exchanges: Support retaining current law. Capital Gains - Oppose doubling the long-term capital gains tax rate and support significant differential between ordinary income and capital gains tax rates. 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. Stepped-Up Basis at Death and Taxation of Unrealized Capital Gains at Death: Support retaining current law providing for stepped-up basis at death and taxation of capital gains upon actual sale. Estate Tax: Support making permanent the Estate Tax rules enacted as part of the Tax Cuts and Jobs Act of 2017. Opportunity Zones Requested Congress extend the recognition date for deferred capital gains invested into Opportunity Funds by two years, through the end of 2028. Also support enhanced information reporting, data collection, and transparency with regard to Opportunity Zones. Finally, support reducing the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes. Fire Sprinklers H.R. 6192, High Rise Fire Sprinkler Incentive Act of 2021, to amend the Internal Revenue Code of 1986 to classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation, all provisions.

Issues relating to taxation of unmarked fire department vehicles. H.R. 3784, legislation to permit firefighters employed by 501(c)(3)-incorporated fire departments to participate in state pensions plans. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. Legislation to protect volunteer fire service Length of Service Award programs.

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

Government targets: Agriculture, Dept of (USDA), Bureau of Justice Assistance, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Central Intelligence Agency (CIA), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Highway Traffic Safety Administration (NHTSA), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Natl Transportation Safety Board (NTSB), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, Substance Abuse & Mental Health Services Administration (SAMHSA), Transportation, Dept of (DOT), U.S. Forest Service

H.R. 2638/S. 265, The Public Housing Fire Safety Act, provisions to create a grant program to fund the retrofit installation of automatic fire sprinklers in public housing and high-rise buildings. H.R. 6192/S. 3346, The High Rise Fire Sprinkler Incentive Act, provisions to reduce the depreciation period for the retrofit installation of fire sprinklers in high-rise buildings. H.R. 4450/H.R. 4502/S. 3045, FY 2022 Departments of Transportation, Housing and Urban Development and Related Agencies , funding for the following programs: - Funding for Fire Sprinkler Retrofit Installations in Public Housing Developments. H.R. 1460/S.351, the Nicholas and Zachary Burt Memorial Carbon Monoxide Poisoning Prevention Act of 2021, legislation to promote the use of carbon monoxide detectors in housing. Legislation to promote housing benefits for volunteer firefighters (H.R. 4377/S. 2316) H.R. 5376, the Build Back Better Act, provisions to fund fire and life safety improvements in public housing.

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

Government targets: Agriculture, Dept of (USDA), Bureau of Justice Assistance, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Central Intelligence Agency (CIA), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Highway Traffic Safety Administration (NHTSA), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Natl Transportation Safety Board (NTSB), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, Substance Abuse & Mental Health Services Administration (SAMHSA), Transportation, Dept of (DOT), U.S. Forest Service

H.R.1460/S.351 - Nicholas and Zachary Burt Memorial Carbon Monoxide Poisoning Prevention Act of 2021 S.265/H.R.2638 - Public Housing Fire Safety Act S. 3346/H.R. 6192 - High-Rise Fire Sprinkler Incentive Act Other issues pertaining to carbon monoxide, fire sprinklers, etc.

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

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

S.265/H.R.2638 - Public Housing Fire Safety Act S.3346/H.R.6192 - High-Rise Fire Sprinkler Incentive Act Issues pertaining to fire sprinklers, carbon monoxide alarms, and other safety issues in HUD housing.

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

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE