Investment in America Act of 2003

Advanced Technology Tax Incentives (H.R.1054, H.R.1180, H.R.1531, H.R.2671, H.R.6, S.505, S.587, S.1149) Alternative Minimum Tax (S.1475) FSC/ETI Repeal and International Tax Reform (H.R.4520, S.1637) Group Legal Services Income Exclusion (H.R.1549, S.1556) Pension Reform (H.R.1776) Railroad Tax (H.R.578, S.251) Research & Dev. Tax Credit (H.R.463, S.664), Tax Treaties including Mandatory Binding Arbitration and Treaty Ratification Transportation/Motor Fuel Tax

Client expense: $5,100,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), Federal Highway Administration (FHA), Federal Maritime Commission, Federal Railroad Administration, Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Natl Science Foundation (NSF), Natl Transportation Safety Board (NTSB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, Pension Benefit Guaranty Corporation (PBGC), SENATE, State, Dept of (DOS), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

S. 596, H.R. 767: "Invest in the U.S.A. Act of 2003: "Homeland Investment Act of 2003" Legislation to amend the Internal Revenue Code of 1986 to encourage the investment of foreign earnings within the United States for productive business investments and job creation. S. 664, H.R. 463: “Investment in America Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses. S. 970; H.R. 1769: “Job Protection Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States. S. 1475: “Promote Growth and Jobs in the USA Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to promote the competitiveness of American businesses, and for other purposes. S. 1637; H.R. 2896: “Corporate Tax Breaks for U.S. Manufacturers Bill” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes. S. 1693: “Health Care Tax Credit Expansion Act of 2003” Legislation to amend section 35 of the Internal Revenue Code of 1986 to allow individuals receiving unemployment compensation to be eligible for a refundable, advanceable credit for health insurance costs. S. 1922, S. 1964: “American Manufacturing Jobs Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves manufacturing jobs and production activities in the United States, and for other purposes. H.R. 583: “Fair Care for the Uninsured Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance, and to establish State health insurance safety-net programs. H.R. 1162: “Invest in America Act of 2003” Legislation to amend the Internal Revenue Service Code of 1986 to allow a deduction for certain distributions from a controlled foreign corporation to encourage companies to invest in worker hiring and training, infrastructure investments, capital investments, financial stabilization of the company, and research and development. H.R. 1177 Legislation to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 1236: “Securing Access, Value, and Equality in Health Care Act” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance. H.R. 2351: “Health Savings Account Availability Act” Legislation to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 3901: Legislation to amend the Internal Revenue Code of 1986 to allow a deduction for premiums for high deductible health plans required with respect to health savings accounts. H.R. 4279, H.R. 4280, H.R. 4281, H. Res. 638: “Health Act of 2004” Legislation to amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements, to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system, and to amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees.

S. 596, H.R. 767: "Invest in the U.S.A. Act of 2003: "Homeland Investment Act of 2003" Legislation to amend the Internal Revenue Code of 1986 to encourage the investment of foreign earnings within the United States for productive business investments and job creation. S. 664, H.R. 463: “Investment in America Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses. S. 970; H.R. 1769: “Job Protection Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States. S. 1475: “Promote Growth and Jobs in the USA Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to promote the competitiveness of American businesses, and for other purposes. S. 1637; H.R. 2896: “Corporate Tax Breaks for U.S. Manufacturers Bill” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes. S. 1693: “Health Care Tax Credit Expansion Act of 2003” Legislation to amend section 35 of the Internal Revenue Code of 1986 to allow individuals receiving unemployment compensation to be eligible for a refundable, advanceable credit for health insurance costs. S. 1922, S. 1964: “American Manufacturing Jobs Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves manufacturing jobs and production activities in the United States, and for other purposes. H.R. 583: “Fair Care for the Uninsured Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance, and to establish State health insurance safety-net programs. H.R. 1162: “Invest in America Act of 2003” Legislation to amend the Internal Revenue Service Code of 1986 to allow a deduction for certain distributions from a controlled foreign corporation to encourage companies to invest in worker hiring and training, infrastructure investments, capital investments, financial stabilization of the company, and research and development. H.R. 1177 Legislation to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 1236: “Securing Access, Value, and Equality in Health Care Act” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance. H.R. 2351: “Health Savings Account Availability Act” Legislation to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 3901: Legislation to amend the Internal Revenue Code of 1986 to allow a deduction for premiums for high deductible health plans required with respect to health savings accounts. H.R. 4279, H.R. 4280, H.R. 4281, H. Res. 638: “Health Act of 2004” Legislation to amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements, to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system, and to amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees.

HR 463 to amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses S 664 to amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses HR 4520 The American Jobs Creation Act of 2004 - international tax and R&D sections S 1637 Jumpstart Our Business Strength Act international tax, R&D, NOL, and Section 911 sections HR 49 and S 52 Internet Tax Nondiscrimination act S 150 Internet Tax Nondiscrimination Act of 2003 HR 1481 Internet Growth and Freedom Act of 2003 HR 3220 Business Activity Tax Simplification Act HR 3184 and S 1736 Streamlined Sales and Use Tax Act

Client expense: $1,387,298 · Firm income: Not reported

HR 2351 A bill to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts HR 463 To amend the Internal REvenue Code of 1986 to permanently extend the research credit to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses S 664 To amend the Internal REvenue Code of 1986 to permanently extend the research credit to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses HR 2896 The American Jobs Creation Act of 2003 - international tax and R&D sections S 1475 Promote Growth and Jobs in the USA Act of 2003 - international tax and R&D sections HR 49 Internet Tax Nondiscrimination Act S 150 Internet Tax Nondiscrimination Act S 52 Internet Tax Nondiscrimination Act HR 1481 Internet Growth and Freedom Act of 2003 HR 2 Jobs and Growth Tax Relief Reconciliation Act of 2003 - depreciation section S. 2 Jobs and Growth Tax Act of 2003 - depreciation section HR 1372 Broad-based Stock Option Plan Transparency Act of 2003 S.979 Broad-based Stock Option Plan Transparency Act of 2003 S 182 Ending the Double Standard for Stock Options HR 1000 Pension Security Act of 2003 HR 1776 Pension Preservation and Savings Expansion Act of 2003

Client expense: $1,556,249 · Firm income: Not reported

Advanced Technology Tax Incentives (H.R.1054, H.R.1180, H.R.1531, H.R.2671, S.505, S.587, S.1149) Alternative Minimum Tax FSC/ETI Repeal and International Tax Reform Group Legal Services Income Exclusion (H.R.1549) Jobs and Growth Tax Relief Reconciliation Act of 2003, especially Dividend Exclusion and Vehicle Expensing/Depreciation (H.R.2) Pension Reform (H.R.1776) Railroad Tax (H.R.578, S.251) Research & Dev. Tax Credit (H.R.463, S.664), Tax Treaties including Mandatory Binding Arbitration and Treaty Ratification Transportation/Motor Fuel Tax

Client expense: $4,200,000 · Firm income: Not reported

Advanced Technology Tax Incentives (H.R.1054, H.R.1180, H.R.1531, H.R.2671, S.505, S.587, S.1149) Alternative Minimum Tax FSC/ETI Repeal and International Tax Reform Group Legal Services Income Exclusion (H.R.1549) Jobs and Growth Tax Relief Reconciliation Act of 2003, especially Dividend Exclusion and Vehicle Expensing/Depreciation (H.R.2) Pension Reform (H.R.1776) Railroad Tax (H.R.578, S.251) Research & Dev. Tax Credit (H.R.463, S.664), Tax Treaties including Mandatory Binding Arbitration and Treaty Ratification Transportation/Motor Fuel Tax

Client expense: $4,200,000 · Firm income: Not reported

H.R. 463 and S. 664; Investment in America Act of 2003; To amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses; Section 2, permanently extending the research and development credit.

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

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

FSC HR 1769; R&D Tax Credit HR 463 S 664; Financial Incentives for Distributed Generation Equipment S 1149, S 597, HR 6, S 758; Trade/Tax Policy, ETI Repeal, Follow-on Legislation; President's Growth Package; Separate Tax Bills

Client expense: $1,511,253 · Firm income: Not reported

S. 2, H.R. 2: “Economic Stimulus Bill” Legislation to amend the Internal Revenue Code of 1986 to provide additional tax incentives to encourage economic growth. S. 9: “Pension Protection and Expansion Act of 2003” Legislation to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to protect the retirement security of American workers by ensuring that pension assets are adequately diversified and by providing workers with adequate access to, and information about, their pension plans, and for other purposes. S. 182, H.R. 626: “Ending the Double Standard for Stock Options Act” Legislation to amend the Internal Revenue Code of 1986 to provide that corporate tax benefits from stock option compensation expenses are allowed only to the extent such expenses are included in a corporation's financial statements S. 206, H.R. 286 Legislation to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans. S. 596, H.R. 767: "Invest in the U.S.A. Act of 2003"/"Homeland Investment Act of 2003" Legislation to amend the Internal Revenue Code of 1986 to encourage the investment of foreign earnings within the United States for productive business investments and job creation. S. 664, H.R. 463: “Investment in America Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to permanently extend the research credit, to increase the rates of the alternative incremental credit, and to provide an alternative simplified credit for qualified research expenses. S. 970; H.R. 1769: “Job Protection Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States. H.R. 22 Legislation to simplify certain provisions of the Internal Revenue Code of 1986 and to establish a uniform pass-thru regime (stock option bill). H.R. 583: “Fair Care for the Uninsured Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance, and to establish State health insurance safety-net programs. H.R. 1177 Legislation to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements. H.R. 1236: “Securing Access, Value, and Equality in Health Care Act” Legislation to amend the Internal Revenue Code of 1986 to allow individuals a refundable credit against income tax for the purchase of private health insurance. H.R. 1776: “Pension Preservation and Savings Expansion Act of 2003” Legislation to amend the Internal Revenue Code of 1986 to make today's retirement savings opportunities permanent, to expand and improve retirement savings vehicles, to extend pension coverage through regulatory simplification and small business incentives, to enhance fairness and pension portability, to revitalize defined benefit plans, to provide additional defined contribution plan protections, to assist individuals in preserving their income throughout retirement, and for other purposes. H.R. 2351: “Health Savings Account Availability Act” Legislation to amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements.

S 970, Job Protection Act of 2003; HR 1769, Job Protection Act of 2003; HR 2896, American Jobs Creation Act of 2003; HR 463, Investment in America Act; S 664, Investment in America Act; HR 2, Jobs and Growth Tax Relief Reconciliation Act of 2003.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE