A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

H.R. 1684/S.849 - Internet Tax Nondiscrimination Act of 2005 H.R. 1685 - Internet Consumer Protection Act 05 2005 H.R. 1898 - Telephone Excise Tax Repeal Act of 2005 H.R. 1956 - Business Activity Tax Simplification Act of 2005 H.R. 3367/S. 1441 - To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment H.R. 3761 - Flexibility for Displaced Workers Act H.R. 3768 - Katrina Emergency Tax Relief Act of 2005 H.R. 4234 - Small Business Gulf Coast Revitalization Act of 2005 S. 758 - Federal Internet Tax Prohibition Act of 2005 S. 1147 - To amend the Internal Revenue Code of 1986 to provide for the expensing of Broadband Internet Access Expenditures, and for other purposes. S. 1321 - Telephone Excise Tax Repeal Act of 2005 S. 2686 – Communications, Consumer's Choice, and Broadband Deployment Act of 2006 Draft Communications and Video Service Tax Equity Act H.R. 320 - TIER Act of 2005 H.R. 364 - Bonus Depreciation Extension Act of 2005 H.R. 1397 - Energy Efficient Property Tax Credits

Client expense: $2,800,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Congressional Budget Office (CBO), Council of Economic Advisers (CEA), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Park Service (NPS), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Treasury, Dept of, White House Office

S. 2686 Communications, Consumer’s Choice, and Broadband Deployment Act of 2006 S. 2917 – Internet Freedom Preservation Act P.L. 109-108 – Science, State, Justice, Commerce, and Related Agencies Appropriations Act, 2006 P.L. 109-171 – The Deficit Reduction Act of 2005, Digital Television Provisions P.L. 109-494 - Commercial Spectrum Enhancement Act Implementation H.R. 396 - Early Warning & Rapid Notification Act of 2005 H.R. 425 - National Computer Recycling Act H.R. 733 - Subway Cell Access H.R. 998 - Local Emergency Radio Service Preservation Act of 2005 H.R. 1139/S.1350 - Wireless 411 Privacy Act H.R 1479 - Rural Access to Broadband Service Act H.R. 1674 - U.S. Tsunami Warning & Education System H.R. 2101 - Emergency Alert Bill H.R. 2360 - FY06 Homeland Security Appropriations H.R. 2418/S. 1063 - IP Enabled Voice Communications and Public Safety Act of 2005 H.R 2862 – H.R. 2862 - Science, State, Justice, Commerce, and Related Agencies Appropriations Act, 2006 H.R. 2982 - FCC Reorganization Act H.R. 3367/S.1441 - To Amend the Internal Revenue Code of 1986 to Extend Bonus Depreciation H.R. 4241 – The Deficit Reduction Act of 2005, Digital Television Provisions Senator Alexander’s Discussion Draft to Clarify Where Cellular Phone Towers May Be Cited H.R. 5072 – Universal Service Reform Act of 2006 H.R. 5252 – Communications, Opportunity, Promotion, and Enhancement Act of 2006 (COPE Act) H.R. 5264 – Digital Television Consumer Education Act H.R. 5273 – Network Neutrality Act of 2006 H.R. 5441 - FY07 Department of Homeland Security Appropriations H.R. 5672 – FY07 SSJC Appropriations H.R. 5861 – National Historic Preservation Act Reauthorization Early Termination Fees S.____ - FY07 CJS Appropriations S. 50 - Tsunami Preparedness Act S. 241 - USF Exemption from Antideficiency Act / To amend Section 254 of the Communications Act S. 284 - Rural Universal Service Equity Act of 2005 S. 497 - Broadband Rural Revitalization Act of 2005 S. 510 - Consumer Protection Act S. 1147 - To amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes S. 1237 - Spectrum Availability for Emergency-Response and Law-Enforcement to Improve Vital Emergency Services Act (Save Lives Act) S. 1268 - Saves Lives Act / Spectrum Availability for Emergency Response and Law Enforcement to Improve Vital Emergency Services Act S. 1294 - Community Broadband Act of 2005 S. 1408 - Identity Theft Protection Act S. 1504 - Broadband Investment and Consumer Choice Act S. 1583 - Universal Service for the 21st Century Act S. 1767 - To require the FCC to reevaluate the band plans for the upper 700 MHz band and the un-auctioned portions of the lower 700 MHz band and reconfigure them to include spectrum to be licensed for small geographic areas S. 1932 – The Deficit Reduction Act of 2005, Digital Television Provisions Federal Spectrum Policy and Scoring Issues S. 2113 - Digital Age Communications Act of 2005 S. 2256 – Internet and Universal Service Act of 2006 S. 2327 – Wireless Innovation Act of 2006 (Winn Act) S. 2332 – American Broadband for Communities Act S. 2418 – Local Emergency Radio Service Preservation Act of 2006 Terry/Boucher House Draft Universal Reform Act of 2005 National Historic Preservation Act House Discussion Draft House Staff Draft Broadband Internet Transmission Service Mobile Satellite Services

H.R.101, to amend the Communications Act of 1934 to provide for the use of unexpended universal service funds in low-income schools H.R.214, to promote deployment of and investment in advanced internet communications services H.R.691, to ensure the availability of spectrum to amateur radio operators H.R.733, to require providers of wireless telephone services to provide access to the universal emergency telephone number in subterranean subway stations located within their area of coverage H.R.896, to facilitate nationwide availability of 2-1-1 telephone service for information and referral on health and human services, including volunteer services H.R.921, to establish a digital and wireless network technology program H.R.1323, to establish a permanent grant program to improve public safety communications and the interoperability of emergency communications equipment H.R.1479, to expand rural access to broadband services H.R.1646, to provide for the expedited and increased assignment of spectrum for public safety purposes H.R.2294, to amend the Communications Act of 1934 to prohibit the use of auto-dialers for purposes of political solicitations H.R.2418, to promote and enhance public safety and to encourage the rapid deployment of IP-enabled voice services H.R.2533, to amend section 254 of the Communications Act of 1934 to provide that funds received as universal service contributions and the universal service support programs established pursuant to that section are not subject to certain provisions of title 31, U.S. Code, commonly known as the Anti-deficiency Act H.R.2726, to prohibit municipal governments from offering telecommunications, information, or cable services except to remedy market failures by private enterprise to provide such services H. R. 4466, to amend the Communications Act of 1934 to require the Federal Communications Commission to prescribe rules regulating inmate telephone service rates H.R.4626, to rechannelize spectrum in the 700 megahertz band to promote the deployment of commercial broadband technologies to facilitate interoperable communications for public safety. H.R.4657, to prevent the selling of telephone customer proprietary network information H.R.4932, to require businesses operating a call center to either initiate or receive telephone calls to disclose the location of such call center H.R.4982, to improve public awareness in the US regarding safe use of the Internet through the establishment of an office of Internet safety and public awareness with the FTC H.R.5072, to reform the universal service provisions of the Communications Act of 1934, and for other purposes H.R.5126, To reform the Communications Act of 1934 to prohibit manipulation of caller identification information, and for other purpose H.R.5252, to promote the deployment of broadband networks and services, Communications Opportunity, Promotion, and Enhancement (COPE) Act of 2006 H.R.5273, to promote open broadband networks and innovation, foster electronic commerce, and safeguard consumer access to online content and services H.R.5304, to amend title 18, U.S. Code, to provide a penalty for caller ID spoofing, and for other purposes S.2256, to amend the Communications Act of 1934 to ensure the availability to all Americans of high-quality, advanced telecommunications and broadband services, technologies, and networks at just, reasonable and affordable rates, and to establish a permanent mechanism to guarantee specific, sufficient, and predictable support for the preservation and advancement of universal service S.2332, to amend the Communications Act of 1934 to promote and expedite wireless broadband deployment in rural and other areas S.2360, to ensure and promote a free and open Internet for all Americans S. 2653, to direct the Federal Communications Commission to make efforts to reduce telephone rates for Armed Forces personnel deployed overseas S.2686, to amend the Communications Act of 1934 and for other purposes, Communications Opportunity, Promotion, and Enhancement Act of 2006 S. 2917, to amend the Communications act of 1934 to ensure net neutrality S. 3820, To expand broadband access for rural Americans – introduced by Durbin S. 3999, to amend the Rural Electrification Act of 1936 to establish an office of rural broadband initiatives in the Department of Agriculture, and for other purposes H.R.4931, to direct the FTC to revise the regulations regarding the do-not-call registry to prohibit politically-oriented recorded message telephone calls to telephone numbers listed on that registry H.R.1139, to amend the Communications Act of 1934 to protect the privacy rights of subscribers to wireless communications services H.R.4662, to prohibit the obtaining of customer information from telecommunications carriers by false pretenses, and the sale or disclosure of such records obtained by false pretenses H.R.4709, to amend title 18, United States Code, to strengthen protections for law enforcement officers and the public by providing criminal penalties for the fraudulent acquisition or unauthorized disclosure of phone records H.R.4943, to prohibit fraudulent access to telephone records S.1350, to amend the Communications Act of 1934 to protect the privacy rights of subscribers to wireless communications services S.2178, to make the stealing and selling of telephone records a criminal offense S.2264, to provide enhanced consumer protection from unauthorized sales and use of confidential telephone information by amending the Communications Act of 1934, prohibiting certain practices, and providing for enforcement by the FTC and States S.2389, a bill to amend the Communications Act of 1934 to prohibit the unlawful acquisition and use of confidential customer proprietary network information, and for other purposes H.R.5417, to amend the Clayton Act with respect to competitive and non-discriminatory access to the Internet H.R. 6410, To amend the Communications Act of 1934 to prohibit a provider of telephone exchange service, exchange access, or commercial mobile service from imposing a charge for number portability (other than a one-time, separate charge to port a number), and for other purposes S.211, to facilitate nationwide availability of 2-1-1 telephone service for information and referral on human services, volunteer services—introduced by Clinton on 1/31/05 to Commerce. S.241, to amend section 254 of the Communications Act of 1934 to provide that funds received as universal service contributions and the universal service support programs established pursuant to that section are not subject to certain provision of title 31, U.S. Code S.284, to distribute universal service support equitability throughout rural America and for other purposes S.497, to revitalize our nation’s rural communities by expanding broadband services S.936, to ensure privacy for e-mail communications S.1063, to promote and enhance public safety and to encourage the rapid deployment of IP-enabled voice services S.1147, to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures S.1274, to strengthen federal leadership, provide grants, enhance outreach and guidance, and provide other support to state and local officials to achieve communications inter-operability, to foster improved regional collaboration and coordination, to promote more efficient utilization of funding devoted to public safety communications, to promote research and development for first responder communications S.1294, to amend the Telecommunications Act of 1996 to preserve and protect the ability of local governments to provide broadband capability and services S.1321, to amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services S.1350, to amend the Communications Act of 1934 to protect the privacy rights of subscribers to wireless communications services S.1504, to establish a market driven telecommunications marketplace, to eliminate government managed competition of existing communication service, and to provide parity between functionally equivalent services S.1583, to amend the Communications Act of 1934 to expand the contribution base for universal service, establish a separate account within the universal service fund to support the deployment of broadband service in unserved areas of the U.S. and for other purposes S.1767, to require the FCC to reevaluate the band plans for the upper 700 megaHertz band and the un-auctioned portions of the lower band and reconfigure them to include spectrum to be licensed for small geographic areas S.2178, to make the stealing and selling of telephone records a criminal offense

H.R.8, to make the repeal of the estate tax permanent H.R.1624, repeal of estate tax H.R.1684, to amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet H.R.2904, to amend the Internal Revenue Code of 1986 to allow a credit against the income tax for an owner of a radio broadcasting station which donates the license and other assets of such station to a nonprofit corporation for purposes of supporting nonprofit fine arts and performing arts organizations H.R.4708, to increase the refundable amount of the child credit in the case of taxpayers who had a primary residence in the Hurricane Katrina disaster area on August 28, 2005 H.R.4862, to amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet and to electronic commerce H.R.5422, to amend the Internet Tax Freedom Act to make permanent the moratorium on taxes on internet access and on multiple and discriminatory taxes on electronic commerce H.R.5638, to amend the Internal Revenue Code of 1986 to increase the unified credit against the estate tax to an exclusion equivalent of $5,000,000 and to repeal the sunset provision for the estate and generation-skipping taxes, and for other purposes H.R.5970, To amend the Internal Revenue Code of 1986 to increase the unified credit against the estate tax to an exclusion equivalent of $5,000,000, to repeal the sunset provision for the estate and generation-skipping taxes, and to extend expiring provisions, and for other purposes S.849, to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent S.928, a bill to amend the Internal Revenue Code of 1986 to provide for the immediate and permanent repeal of the estate tax on family-owned businesses and farms S.1147, to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures S.1321, to amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services S. 2366, to amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program S. 3626, A bill to amend the Internal Revenue Code of 1986 to provide estate tax relief and reform, and for other purposes

H.R. 3146 and S. 1349 To eliminate certain local cable franchising requirements HRes 230 To express the Sense of the House on Broadband over Powerlines H.R. 5027 Universal Service Reform Act of 2006 H.R. 5085 America Broadband for Communities Act H.R. 5252 Communications Opportunity, Promotion and Enhancement Act of 2006 H.R. 5352 Small Business Reauthorization Act of 2006 S. 241 To Exempt Universal Service from the Anti-Deficiency Act S. 284 To distribute non-rural universal service support according to a new formula S. 497 Rural Access to Broadband Service Act S. 535 Native Americans Connectivity Act S. 1147 To amend the IR code to provide for the expensing of broadband Internet access expenditures S. 1294 To preserve the ability of local governments to provide broadband services without restrictions S. 1504 To establish a market-driven telecommunications marketplace through deregulation S. 1583 To strengthen the universal service program and support mechanisms S. 1932 Deficit Reconciliation Omnibus Act of 2005 and H.R. 4241 Deficit Reduction Act of 2005 with emphasis on advancing the digital television migration provisions as the association members would like to utilize the 700 megahertz spectrum the broadcasters vacate. S. 2113 Digital Age Communications Act - emphasis on its universal service programs S. 2256 Internet and Universal Service Act of 2008 S. 2327 Wireless Innovation Act of 2006 S. 2686 Communications, Consumer Choice, and Broadband Deployment Act of 2006 S. 2332 American Broadband for Communities Act S. 1349 The Video Choice Act of 2005 H.R. 5414 Internet Freedom and Non-discrimination Act of 2006 S. 2917 Internet Freedom Preservation Act S. 2178 and H.R. 4709 Law Enforcement and Phone Privacy Protection Act of 2006 To pursue a regulatory environment that allows the association's incumbent rural telecom providers to continue serving the high cost markets no other entities have cared to, without facing uneconomic, artifically induced competition. The association believes in a strong universal service program and full cost recovery via that program, intercarrier compensation, and consumer rates. The association further believes that competitive entrants to the business should be willing to live up to the same industry responsibilities surrounding these concepts that incumbent carriers have met for decades. In addition, the association strongly advocates for fair access to all forms of content and infrastructure whether in voice, video, or data format. The association has also worked as a partner with the Coalition to Keep America Connected to educate the public and in limited circumstances, the Congress, about these issues. The association also works with relevant regulatory bodies and other federal policymakers to ensure the operating environment for small businesses is of a nature that will allow them to successfully fulfill their mission of service to rural consumers. Specific emphasis was directed toward discussing elements of the ongoing full enactment of the Sarbanes-Oxley statute that has the potential to create many financial burdens on small business entitites such as rural communications providers. The association's interest in all of the measures listed below stems from these perspectives. H.R. 102 Children's Access to Technology Act H.R. 144 Rural America Digital Accessibility Act H.R. 146 Grants for Broadband Economic Development H.R. 214 To promote deployment and investment in Internet Protocol oriented advanced Internet communications services H.R. 1479 Rural Access to Broadband Services H.R. 1730 To Reinstate FCC Authority to Regulate Cable Rates H.R. 2418 and S. 1063 To promote and enhance public safety with regard to Internet Protocol enabled voice services H.R. 2533 and S. 241 To exempt universal service funds and programs from the federal Anti-Deficiency Act H.R. 2726 To prohibit municipal governments from offering telecommunications, information or cable services except in certain cases With regard to the measures listed below, the association has the following interests:

HR 1624, Estate Tax Repeal for Family-Owned Farms and Businesses Act of 2005 HR 1684, Internet Tax Nondescrimination Act of 2005, to amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes related to the Internet. HR 8, Death Tax Repeal Permanency Act of 2003, to make the repeal of the estate tax permenant. S. 928, Estate Tax Repeal Acceleration for Family-owned Businesses and Farms Act, a bill to amend the Internal Revenue Code of 1986 to provide for the immediate and permanent repeal of the estate tax.S1147, to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures. HR 4862, To amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet and to electronic commerce. HR 5638, Permanent Estate Tax Relief Act of 2006 S 849, Internet Tax Nondiscrimination Act S 1321, Telephone Excise Tax Repeal Act of 2005 S 2366, To amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program. S 3626, Estate Tax Relief and Reform Act of 2006

Client expense: $1,100,000 · Firm income: Not reported

HR 214 To promote deployment and investment in Internet Protocol oriented advanced Internet communications services HR 2418 and S 1063 to promote and enhance public safety with regard to Internet Protocol enabled voice services. HR 2533 and S 241 to exempt universal service funds and programs from the federal AntiDeficiency Act HR 2726 to prohibit municipal governments from offering telecommunications, information, or cable services except in certain cases. HR 3146 and S 1349 to eliminate certain local cable franchising requirements. S 284 To distribute non-rural universal service support according to a new formula. S 1147 to amend the IR Code to provide for the expensing of broadband Internet access expenditures. S 1294 to preserve the ability of local governments to provide broadband services without restrictions. S 1504 to esablish a market driven telecommunications marketplace through deregulation. S 1583 to strengthen the universal service program and support mechanisims. The underlying initiative behind our interest in all of the above is to preserve a regulatory environment that allows our members to continue serving the high-cost markets no one else cared to, without facing uneconomic artificial competition. Particular emphasis was placed on ensuring the universal service system operates according to congressional intent and that its contribution and distribution mechanisms are altered to ensure its future. We also engaged in discussions and debates on 700 Megahertz and other spectrum, broadband deployment, prepaid calling cards, industry mergers, intercarrier compensation, truth in billing, local number portability, video services, restransmission, and interconnection mandates and responsibilities.

Client expense: $820,000 · Firm income: Not reported