Streamlined Sales Tax Simplification Act

HR 320 Tier Act of 2005 - To amend the Internal Revenue Code of 1986 to provide tax incentives to encourage manufacturers of computer, cell phone, and television equipment to operate in environmentally sound recycling program for use by consumers who want to discard the equipment. HR 875 Public Safety and Protection Investment Act of 2005 - To amend the Internal Revenue Code of 1986 to allow businesses to expense qualified security devices. HR 1473 Telecommunications Ownership Diversification Act of 2005 - To amend the Internal Revenue Code of 1986 to provide for a deferral of tax on gain from the sale of telecommunications businesses in specific circumstances or a tax credit and other incentives to promote diversity of ownership in telecommunications businesses. HR 1898 Telephone Excise Tax Repeal Act of 2005 - To amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services. HR 1956 Business Activity Tax Simplification Act of 2006 - To regulate certain State taxation of interstate commerce; and for other purposes. HR 3367 To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determing the depreciation treatment of such equipment. HR 3958 Louisiana Katrina Reconstruction Act - To provide disaster relief and incentives for economic recovery for Louisiana residents and businesses affected by Hurricane Katrina. HR 4187 To amend the Internal Revenue Code of 1986 to limit the recognition of gain under section 355(e) of such Code to certain leveraged spin-merger transactions. HR 4297 Tax Increase Prevention and Reconciliation Act of 2005 - To provide for reconciliation pursuant to section 201(b) of the concurrent resolution on the budget for fiscal year 2006. HR 4388 Tax Revision Act of 2005 - To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. HR 4845 Innovation and Competitiveness Act - To better prepare and develop the United States workforce for the global economy, and remove barriers that stifle innovation. HR 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. HR 5970 Estate Tax and Extension of Tax Relief Act of 2006 - 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. HR 6111 Tax Relief and Health Care Act of 2006 - An act to amend the Internal Revenue Code of 1986 to extend expiring provisions, and for other purposes. S 758 Federal Internet Tax Prohibition Act of 2005 - To amend the Internal Revenue Code of 1986 to ensure that the federal excise tax on communication services does not apply to internet access service. S 1321 Telephone Excise Tax Repeal Act of 2005 - A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications. 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. S 1766 Louisiana Katrina Reconstruction Act - A bill to provide disaster relief and incentives for economic recovery for Louisiana resident and businesses affected by Hurricane Katrina. S 2152 Sales Tax Fairness and Simplification Act - A bill to promote simplification and fairness in the administration and collection of sales and use taxes. S 2153 Streamlined Sales Tax Simplification Act - A bill to promote simplification and fairness in the administration and collection of sales and use taxes. S 2721 Business Activity Tax Simplification Act of 2006 - A bill to simplify the taxation of business activity, and for other purposes. Internal Revenue Services - filed comments on proposed regs under IRC Section 263(a) regarding the Deduction and Capitalization of Expenditures Related to Tangible Property. Department of Treasury - filed comments on IRC Section 863(e) income regulations.

Client expense: $13,595,451 · Firm income: Not reported

Government targets: Federal Aviation Administration (FAA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of

S. 2152, Sales Tax Fairness and Simplification Act; S. 2153, Streamlined Sales Tax Simplification Act; Legislation to implement Streamlined Sales and Use Tax Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

See next page Estate Tax reform/repeal; Tax Reform Initiatives; Social Security Reform; Depreciation Reform for retail improvements; Depreciation Reform for leasehold improvements; Consumer and Business Tax Relief; Accelerated Depreciation; LIFO; Unemployment Insurance/Compensation; Sales Tax Simplification Equity; WOTC/WWTC; H.R. 25, Fair Tax; H.R. 571; S. 973, To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings; H.R. 8, The Death Tax Repeal Act of 2005; H.R.1062, To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space; HR1272/S595, Encouraging Work Act of 2005; H.R. 4297/S. 2020, The Tax Relief and Reconciliation Act of 2005; H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006; S. 2152, Sales Tax Fairness and Simplification Act; S. 2153, Streamlined Sales Tax Simplification Act; H.R. 1956, Business Activity Tax Simplification Act; S. 3806, To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space.

Client expense: $860,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

H.R.1663 and S.621: Amends the Internal Revenue Code of 1986 to permanately extend the 15 year recovery period for the certain leasehold improvements. All provisions. H.R.4297, "Tax Relief Extension Reconciliation Act of 2005". Advocated for extension of the 15 year recovery period for the depreciation of certain leasehold improvements, expanded expensing of environmental remediation costs, and an extension of the Work Opportunity Tax Credit. H.R.4480, "America's Brownfield Cleanup Act". Amends the Internal Revenue Code of 1986 to provide tax incentives for the remediation of contaminated sites. All provisions. H.R.877 and S.398, Amends the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs. All provisions. S.2152, "The Sales Tax Fairness and Simplification Act" and S.2153, "Streamlined Sales Tax Simplification Act" to promote simplification and fairness in the administration and collection off sales and use taxes. All provisions.

Client expense: $202,000 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Council of Economic Advisers (CEA), Council on Environmental Quality (CEQ), HOUSE OF REPRESENTATIVES, SENATE

HR 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; S 2152, Sales Tax Fairness and Simplification Act; S 2153, Streamlined Sales Tax Simplification Act; S 2686, Communications, Consumer's Choice, and Broadband Deployment Act of 2006 Internet tax - HR 1684, Internet Tax Nondiscrimination Act of 2005; HR 1685, Internet Consumer Protection Act of 2005; HR 4862, Internet Consumer Protection Act of 2005;

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, White House Office

S. 2152, S. 2153, Streamline Senate sales tax bills Revamping the tax code H.R. 6111, Tax Relief and Health Care Act of 2006 S. 7, Jobs and Growth Tax Relief package S. 1, Social Security overhaul S. 2, tax reform Last-in-First-out (LIFO) accounting for Inventory AMT repeal/reform H.R. 25, Fair tax proposal H.R. 5638, S. 420, death tax reform legislation Transition provisions of FSC/ETI repeal law Expiring tax provisions S. 1066, H.R. 2471, the Economic Development Tax Act of 2005 Bill to prevent certain discriminatory taxation of natural gas pipeline property H.R. 5638, Permanent Estate Tax Relief Act H.R. 4845, re. high tech issues (R&D tax credit) S. 2557, Oil and Gas Antitrust Act H.R 1956, Business Activity Tax Simplification Act Renewing internet tax moratorium H.R. 5970, Estate Tax & Extension of Tax Relief Act of 2006 German-American tax treaty H.R. 4297, Tax Increase Prevention & Reconciliation Act of 2005

Client expense: $3,640,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

S 2720, Research Competitiveness Act of 2006 HR 1956, Business Activity Tax Simplification Act of 2005 S 2721, Business Activity Tax Simplification Act of 2006 HR 2471, Economic Development Act of 2005 S 1066, Economic Development Act of 2005 S 2152, Sales Tax Fairness and Simplification Act S 2153, Streamlined Sales Tax Simplification Act HR 2830, The Pension Protection Act of 2005 HR 2830, The Pension Security and Transparency Act of 2005 Transfer pricing, treaty, and tax reform issues HR 6167, Mobile Workforce State Income Tax Fairness and Simplification Act of 2006 HR 6288, International Tax Simplification Act of 2006 IRC Section 199 Guidance IRS Notice 2006- 34 HR 1736, Investment in America Act of 2005 S 627, Investment in America Act of 2005 HR 6111 and HR 6408, Tax Relief and Health Care Act of 2006 HR 4, Pension Protection Act of 2006

Client expense: $4,040,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Science Foundation (NSF), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR)

* H.R. 1684 and S. 849, Internet Tax Nondiscrimination Act H.R. 1736 and S. 627, Investment in America Act of 2005 S. 1020, COMPETE Act of 2005 S.758, Federal Internet Tax Prohibition Act of 2005 H.R. 1684 and S. 849, Internet Tax Nondiscrimination Act H.R. 1736 and S. 627, Investment in America Act of 2005 S. 1020, COMPETE Act of 2005 S.758, Federal Internet Tax Prohibition Act of 2005 S.2152 and S.2153, Sales Tax Fairness and Simplification Act S.2109, National Innovation Act H.R. 4297 and S.2020 Tax Relief Act and Tax Relief Extension and Reconciliation H.R. 3385, Amt Credit Fairness Act of 2005 H.R. 1956, Business Activity Tax Simplification Act of 2005 S.271, Business Activity Tax Simplification Act of 2006 S.3496, Working American Competitiveness Act of 2006 General tax legislation impacting the High-Tech Industry Issues relating to the President's Advisory Panel on Federal Tax Reform & its tax reform efforts Issues relating to the American Jobs creation Act of 2004 Issues relating to The tax treatment of cross licensing agreements Issues relating to R&D Tax Credits Issues relating to IRS proposes cost sharing regulations S.3496, Working American Competitiveness Act of 2006 H.R. 5970, The Estate Tax and Extension of Tax Relief Act of 2006 H.R. 6111, The Tax Relief & Health Care Act of 2006 8

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Worked to protect eBay's small business seller community from new sales tax related mandates and costs. S. 2153, A Bill to promote simplification and fairness in the administration and collection of sales and use taxes and S. 2152, A bill to promote simplifications and fairness in the administration and collection of sales and use taxes.

Client expense: Not reported · Firm income: $120,000

Government targets: Executive Office of the President (EOP), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

HR 1736 Investment in America Act of 2005 HR 1956 Business Activity Tax Simplification Act S 2153 Streamlined Sales Tax Simplification Act S 2152 Sales Tax Fairness and Simplification Act HR 5422 Making Permanent the Moratorium on Taxes on Internet Access HR 4325 Technology Retraining and Investment Now Act for the 21st Century HR 5970 Estate Tax and Extensions Tax Relief Act

Client expense: $890,000 · Firm income: Not reported

Government targets: Central Intelligence Agency (CIA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

S.2152 Streamlined Sales Tax Simplification Act; S.2153 Tax Fairness and Simplification Act No House Bill

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform Legislation Estate and Gift Tax Reform, including H.R. 8 and H.R. 5970 General Tax Legislation, including H.R. 4297 Streamlined Sales Tax Project, including S. 2152 and S. 2153

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of

S.2153, Streamlined Sales Tax Simplification Act H.R.1684, Internet Tax Nondiscriminatino Act of 2005 H.R.5422, To amend the Internet Tax Freedom Act to mak paermanent the moratorium on taxes on internet acess and on multiple and discriminatory taxes on electronic commerce S.2152, Sales Tax Fairness and Simplification Act

Client expense: $220,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of

S.2152, Sales Tax Fairness and Simplification Act S.2153, Streamlined Sales Tax Simplification Act HR.1956, To regulate certain State taxation of interstate commerce and for other purposes

Client expense: Not reported · Firm income: $80,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 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; S 2152, Sales Tax Fairness and Simplification Act; S 2153, Streamlined Sales Tax Simplification Act. Internet sales tax - HR 1684, Internet Tax Nondiscrimination Act of 2005; HR 1685, Internet Consumer Protection Act of 2005; HR 4862, Internet Consumer Protection Act of 2005;

Client expense: Not reported · Firm income: $160,000

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, White House Office

S. 2152, S. 2153, Legislation regarding Congressional approval of the Streamlined Sales and Use Tax Agreement H.R. 1956, S. 2721 the Business Activity Tax Simplification Act Extension of the R & D Tax Credit: S. 627, HR 1736, HR 5970, HR 4, including reconcilliation bills. CCA 200620023 Calculation of gross receipts for purposes of R & D Credit

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

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

HR 1736 Investment in America Act of 2005 HR 1956 Business Activity Tax Simplification Act S 2153 Streamlined Sales Tax Simplification Act S 2152 Sales Tax Fairness and Simplification Act HR 5422 Making Permanent the moratorium on taxes on Internet Access HR 4325 Technology Retraining and Investment Now Act for the 21st century HR 5970 Estate Tax and Extension of Tax Relief Act

Client expense: $1,085,000 · Firm income: Not reported

Government targets: Central Intelligence Agency (CIA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

S.2152, Sales Tax Fairness and Simplification Act S.2153, Streamlined Sales Tax Simplification Act

Client expense: $220,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of

HR 1736 Investment in America Act of 2005, HR 1956 Business Activity Tax Simplification Act, S. 2153 Streamlined Sales Tax Simplification Act, S. 2152 Sales Tax Fairness and Simplification Act, Issues related to the extensions of the Research and Development Tax Credit

Client expense: $600,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, Small Business Administration (SBA), White House Office

H.R.4292, The Tax Relief Act of 2005 S.2020, The Tax Relief Act of 2005 S. 2152, Sales Tax Fairness and Smplification Act S. 2153, Streamlined Sales Tax Simplificatin Act

Client expense: $220,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of

S. 1066 and H.R. 2471, the Economic Development Act, affirms the authority of states to offer tax incentives for economic development purposes. H.R. 1956, the Business Activity Simplification Act, regulates state taxation in interstate commerce. S. 2152, A bill to promote simplification and fairness in the administration and collection of sales and use taxes. S. 2153, A bill to promote simplification and fairness in the administration and collection of sales and use taxes.

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE