Equity for Our Nation's Self Employed Act of 2007

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R.3221: A bill to provide needed housing reform and for other purposes. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections.H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. H.R.6049: To amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. H.R.6275: To amend the Internal Revenue Code of 1986 to provide individuals temporary relief from the alternative minimum tax, and for other purposes. H. R. 6499: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. H.R.6899: To advance the national security interests of the United States by reducing its dependency on oil through renewable and clean, alternative fuel technologies while building a bridge to the future through expanded access to Federal oil and natural gas resources, revising the relationship between the oil and gas industry and the consumers who own those resources and deserve a fair return from the development of publicly owned oil and gas, ending tax subsidies for large oil and gas companies, and facilitating energy efficiencies in the building, housing, and transportation sectors, and for other purposes. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S.2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S.2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S.3278: to amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using a credit card or other intermediary and to limit the number of loans that may be made from a qualified employer plan to a participant or beneficiary. S.3284: A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes. S.3335: A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S.3557: to encourage savings, promote financial literacy, and expand opportunities for young adults by establishing KIDS Accounts. S. 3717: to amend the Internal Revenue Code of 1986 to allow reimbursement from flexible spending accounts for certain dental products.

Client expense: $515,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade & Development Agency (USTDA), U.S. Trade Representative (USTR)

H.R. 2380, H.R. 4042, H.R. 4235-Estate Tax: Bills to repeal or reform the Estate Tax See attached page... H.R. 976-Tax Relief: Tax relief for small business H.R. 2049, S. 1244-OSHA Reform including legislation to streamline regulatory burdens for small business. H.R. 3660, S. 2239-Health Care: Legislation to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes, and other health care reform legislation. H.Con.Res 99, S. Con Res 70-Reg Reform: Tax Gap. H.R. 4088, S. 2368, H.R. 371, S. 340, H.R. 1843-Immigration Reform: Legislation to reform the H-2A Agricultural Guestworker Program and other immigration laws. H.R. 3396, S. 34-Streamlined Sales Tax legislation. H.R. 5546, S.3086-Credit Card Fair Fee Act. H.R. 6210, S. 2795-SHOP Act. The Small Business Health Care Options Program. S. 2818-Small business health plans. Merchant Card Reporting and Taxpayer Identification (TIN) Collection Emergency Agriculture Relief Act (EARA) Oil and Gas Prices H.R. 800-Employee Free Choice Act H.R. 6248- Credit Card Interchange Fee Act of 2008 Velazquez CHOICE Act Placeholder in FY 2008 Budger Resolution for Estate Tax Reform H.R. 5804- Taxpayer Responsability, Accountability and Consistency Act.

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

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act S. 3327, the Empowerment at Home Act of 2008 Comments on draft legislation requiring W-2 Form reporting of employer-provided health care cost

Client expense: Not reported · Firm income: Not reported

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) ACT of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 S. 3327, the Empowerment at Home Act of 2008 Comments on draft legislation requiring W-2 Form reporting of employer-provided health care cost

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 S. 3327, the Empowerment at Home Act of 2008 Comments on draft legislation requiring W-2 Form reporting of employer-provided health care cost

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 493, the Genetic Information Nondisclosure Act of 2007

Client expense: Not reported · Firm income: Not reported

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) ACT of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008

H.Con.Res. 312 - Budget resolution FY2009 Bill establishes the congressional budget for the Federal Government for fiscal year 2009, and sets forth appropriate budgetary levels for fiscal years 2010 through 2013. NSBA supported certain sections and amendments of the resolution. H.R. 25 - Fair Tax Act or 2007 Legislation to abolish the Internal Revenue Service and enacting a national sales tax. NSBA supported. H. R. 731 - National Small Business Regulatory Assistance Act of 2007 Bill would require the SBA to establish a program providing regulatory-compliance assistance to small businesses. NSBA supported. H.R. 1023 - Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 1112 - Stealth Tax Relief Extension Act of 2007 The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. H.R. 1332 Small Business Lending Improvements Act of 2007 Bill would improve the access to capital programs of the SBA. NSBA supported. H.R. 1424 - Emergency Economic Stabilization Act of 2008 Bill addressed the expiration of popular tax provisions such as the AMT patch, research and development tax credits and various other credits and deductions designed to encourage renewable energies. NSBA supported. H.R. 1506 Fuel Economy Reform Act Measure would increase fuel economy standards for automobiles. NSBA supported. H.R. 1542 Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed. H.R. 1677 Taxpayer Protection Act of 2007 Bill gives IRS the right to deny information to tax preparers and lenders who might be contemplating predatory refund anticipation loans (RALs). It also includes provisions on the earned income tax credit and individual retirement accounts. NSBA supported. H.R. 1873 Small Business Fairness in Contracting Act of 2007 Bill would improve federal procurement opportunities for small businesses. NSBA supported. H.R. 2205/S. 1010 Retirement Security for Life Act To amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. NSBA supports retirement options for its employees, but NSBA has remained largely neutral on this proposal. H.R. 2380 - Death Tax Repeal Permanency Act of 2007 To make permanent the repeal of the estate tax after 2010. NSBA supported H.R. 2419 - Farm, Nutrition, and Bioenergy Act of 2007 Bill includes tax incentives for farms, energy and conservation initiatives. NSBA opposed certain revenue-offsets in the bill. H.R. 2727 Small Business SOX Compliance Extension Act It would extend the current exemption by at least one year for small businesses to comply with the Sarbanes-Oxley internal controls reporting requirements. NSBA supported. H.R. 3163 - The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill. H.R. 3170 Capital Gains and Estate Tax Relief Act of 2007 The bill permanently reduces the capital gains tax to 15 percent and the estate tax exemption will be $3.5 million in 2009 and will increase $250,000 per year until it reaches $5 million 2015. NSBA supported. H.R. 3221 - New Direction for Energy Independence, National Security, and Consumer Protection Act The bill provides economic aid to the housing industry and amend the Internal Revenue Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation. NSBA opposed certain revenue-offsets in the bill. H.R. 3548 - Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 3567 - the Small Business Investment Expansion Act of 2007 Bill would expand the ability of venture capital-owned businesses to participate in small-business programs. NSBA opposed. H.R. 3660 - Equity for Our Nations Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 4008 - Credit and Debit Card Receipt Clarification Act of 2007 Bill provides technical corrections to the definition of willful noncompliance in regard to unintentional violations of the Fair Credit Reporting Act. NSBA supported. H.R. 4458 - the Small Business Regulatory Improvement Act Bill seeks to improve the Regulatory Flexibility Act and reduce the regulatory burden borne by Americas small businesses. NSBA supported. H.R. 5140 - Economic Stimulus Act of 2008 Bill provides economic stimulus through recovery rebates to individuals, incentives for business investment, and an increase in conforming and FHA loan limits. NSBA supported. H.R. 5244 - The Credit Cardholders Bill of Rights Bill would prohibit or reform various credit-card practices. NSBA supported. H.R. 5351 - Renewable Energy and Energy Conservation Tax Act Bill would extend a range of renewable energy tax incentives NSBA supported. H.R. 5402 - Climate Change Center and Clearinghouse Act of 2007 Bill would charge the SBA and EPA to co-chair an interagency working group across federal agencies and establish a clearinghouse of climate-change related information for small businesses. NSBA supported. H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008 Bill amends the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, and assist low-income taxpayers. NSBA supported certain provisions of the measure. H.R. 5819 SBIR STTR Reauthorization Act Bill would reauthorize the Small Business Innovation Research (SBIR) program. NSBA supported. H.R. 6049 - Renewable Energy and Job Creation Act of 2008 Bill amends the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, extend certain expiring tax provisions, and provide individual income tax relief. NSBA supported. H.R. 6210 Small Business Health Options Program Act of 2008 Amends the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make coverage more affordable, predictable, and accessible. NSBA supported certain sections of the bill. H.R. 6214 Home Office Deduction Standardization Act of 2008 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 6275 - Alternative Minimum Tax Relief Act of 2008 Bill provides individuals temporary relief from the alternative minimum tax. NSBA supported bill, but opposed offsets. H.R. 6499 Sensible Tax Act of 2008 Beginning in 2009, the legislation would permanently exclude the first $2 million ($4 million for a couple) of an estates value from being subject to any tax and subsequently be adjusted for inflation. The measure would ensure that the surviving spouse is entitled to the $2 million to which the deceased spouse was entitled. NSBA supported. H.R. 6582 - Small Business CHOICE Act of 2008 To encourage the development of small business cooperatives for healthcare options to improve coverage for employees (CHOICE) including through a small business CHOICE tax credit. NSBA supports elements of this legislation to the extent it addresses rising health care cost and insurance availability for small business owners. However, NSBA maintains reservations about the use of cooperatives to achieve this. H.R. 6601 Small Business Tax Modernization Act of 2008 Bill creates a standard home office deduction, removes cell phones from listed property, allows nonresident aliens to be S corporation shareholders, increases the deduction for business meals and entertainment for qualified small businesses, and reduces the recovery period for depreciation of heating, ventilation, air conditioning, and refrigeration (HVACR) equipment. NSBA supported. H.R. 6633 - Employee Verification Amendment Act of 2008 To evaluate and extend the basic pilot program for employment eligibility confirmation and to ensure the protection of Social Security beneficiaries. NSBA supports the employment of legal employees, but remains cautious of mandating a system such as E-verify on small businesses owners due to burdensome administrative task, unwarranted penalties and historical technical errors with the E-verify system. H.R. 6983 - Paul Wellstone Mental Health and Addiction Equity Act of 2008 Would require health plans that offer mental health benefits to cover the same mental health and addiction disorders that are included in the Federal Employee Health Benefits Program (FEHBP). NSBA opposed. H.R. 7060 - Renewable Energy and Job Creation Tax Act of 2008 Bill includes an extension of individual and business tax provisions and energy tax incentives. NSBA supported. H.R. 7074 Home Office Tax Deduction Simplification Act Bill brings clarity to the process of claiming the tax deduction for a home office and directs the Secretary of Treasury to establish an optional standard deduction. NSBA supported. S.Con.Res. 70 - Bill establishes the congressional budget for the Federal Government for fiscal year 2009, and sets forth appropriate budgetary levels for fiscal years 2010 through 2013. NSBA supported certain sections and amendments of the resolution. S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 The measure repeals the alternative minimum tax on individuals. NSBA supported. S. 102 A bill to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. S. 334 The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill S.558 Mental Health Parity Act of 2007 Legislation would require insurance companies to offer the same level of financial coverage for mental health care as they do for other medical care. NSBA opposed S. 777 Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. S. 910 Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed S. 1145 - The Patent Reform Act of 2007 Bill would provide comprehensive reform the U.S. patent system. NSBA opposed. S. 1395 - Stop Unfair Practices in Credit Cards Act Bill would prohibit or reform various credit-card practices. NSBA supported. S. 1617- Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act Bill would provide incentives for the purchase of plug-in electric drive motor vehicles. NSBA supported. S. 1681 Family Medical Leave Insurance Act Legislation to create a fund that would provide up to eight weeks of paid family leave. Mandates employees and employers to fund the plan through payroll taxes. NSBA opposed. S. 1783 - Ten Steps to Transform Health Care in America Act A bill to provide 10 steps to transform health care in America. NSBA supports this legislation to the extent it offers a comprehensive perspective to reforming the health care system to make insurance more affordable for small business owners. However, NSBA opposes the across state line pooling which is included in this proposal. S. 1932 Bill would increase the expenditures for the Small Business Innovation Research and Small Business Technology Transfer programs. NSBA supported. S. 2291- Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 2239 Equity for Our Nations Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supports. S. 2394 - Good Government Contractor Act of 2007 Bill would amend the Internal Revenue Code of 1986 to simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens, and would also repeal the three percent withholding requirement. NSBA supports sections of this bill. S. 2612 - The Small Business Lending Stimulus Act of 2008, Bill would authorize additional funding for SBA lending program and cut borrowing and lending fees. NSBA supported. S. 2636 - Foreclosure Prevention Act of 2008 Bill provides housing reform and includes and extension of the net operating loss carryback rules to allow some money-losing businesses to get refunds of taxes paid during profitable years. NSBA supported. S. 2795 Small Business Health Options Program Act of 2008 Amends the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make coverage more affordable, predictable, and accessible. NSBA supported certain sections of the bill. S. 2886 - Alternative Minimum Tax and Extenders Tax Relief Act of 2008 Bill amends the Internal Revenue Code to extend expiring provisions relating to the alternative minimum tax, individual and business taxpayers, energy conservation, and tax administration. NSBA supported. S. 2902 SBA Reauthorization and Improvements Act of 2008 Bill would reauthorize various parts of the Small Business Administration. NSBA supported. S. 3371 Home Office Deduction Simplification and Improvement Act of 2008 Bill brings clarity to the process of claiming the tax deduction for a home office and directs the Secretary of Treasury to establish an optional standard deduction. NSBA supported. S. 3406 ADA Amendments Act A bill to restore the intent and protections of the Americans with Disabilities Act of 1990. NSBA supports the intent of the ADA, but raised concerns over the potential for additional burdensome regulations being put on small businesses. S. 3408 Comparative Effectiveness Research Act of 2008 A bill to amend title XI of the Social Security Act to provide for the conduct of comparative effectiveness research and to amend the Internal Revenue Code of 1986 to establish a Comparative Effectiveness Research Trust Fund, and for other purposes. NSBA supports this legislation as a cornerstone to the framework of value-based purchasing and price transparency to consumer of health care services. S. 3554 - Affordable Coverage for Small Employers Act of 2008 A bill to provide employees of small employers with access to quality, affordable health insurance coverage. NSBA supports this legislation to the extent it offers a comprehensive low-income subsidies and tax incentive available to make insurance more affordable for small business owners.

Tax reform and simplification(H.R. 3548/S.2291,H.R. 46,H.R. 1421/S.816).self-employment tax deduction(H.R. 3660/S.2239),standard home office deduction(H.R.6214),independent contractor classification(S.2044/H.R.5804),tax gap proposals (H.R. 6275 and housing bill in Senate both include a proposal relating to the tax gap.)

Client expense: $190,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of

S. 2795/H.R. 6210, Small Business Health Options Program (SHOP) Act of 2008; H.R. 6582, the Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2008; S. 2608 Amends Small Business Act Section 8(m), The Women's Procurement Program; S. 2239/H.R. 3660 Equity for Our Nation's Self-Employed Act; H.R. 1023/ S. 777 Permanent Repeal of Section 511 of the Tax Code; S. 1010/H.R. 2205, The Retirement Security for Life Act; SBA Proposed Rule on the Women's Procurement Program; H.R. 1424 The Emergency Economic Stabilization Act of 2008; H.R. 3997 Economic Bailout Bill; S. 3001 FY 2009 Defense Authorization Bill; H.R. 2638 Continuing Resolution.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT)

H.R. 6049 - the Renewable Energy and Job Creation Act of 2008 S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 1366 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 2312 - To make permanent the individual income tax rates for capital gains and dividends S. 502 - To make permanent the individual income tax rates for capital gains and dividends H.R. 3976 - To amend the Internal Revenue Code of 1986 to make permanent the deduction for contributions of food inventory by all corporations. H.R. 5134 - Beginning Farmers and Ranchers Act of 2007 (IRS) S. 2637 - Beginning Farmers and Ranchers Act of 2008 H.R. 2380 - Death Tax Repeal Permanency Act of 2007 H.R. 197 - to extend the tax credit for electricity produced by wind for five years S. 689, Good Samaritan Hunger Relief Tax Incentive Extension Act of 2007 S. 1621 - to shorten depreciation of farm equipment from seven to five years S. 2239 Equity for our Nations Self-Employment Act H.R. 3660 - Equity for our Nations Self-Employment Act H.R. 3039 - to purchase replacement property under section 1031 S. 469 to make the enhanced deduction of donated conservation easements permanent H.R. 1576 to make the enhanced deduction of donated conservation easements permanent S. 777 to repeal the three percent withholding on government payments H.R. 1023 - to repeal the three percent withholding on government payments H.R. 2659 to reverse the IRS position that self-employment taxes should be paid on Conservation Reserve Program (CRP) payments S. 1155 to reverse the IRS position that self-employment taxes should be paid on Conservation Reserve Program (CRP) payments H.R. 3708 to increase the maximum amount of land provided by a conservation easement that can be excluded from estate taxes S. 2886 - Alternative Minimum Tax and Extenders Tax Relief Act of 2008 S, 3335 Jobs, Energy, Families and Disaster Relief Act of 2008 H.R. 5719 Taxpayer Assistance and Simplification Act of 2008 H.R. 6275 Alternative Minimum Tax Relief Act of 2008 S. 3125 Energy Independence and Tax Relief Act of 2008 H.R. 5351 Renewable Energy and Energy Conservation Act of 2008 S. 3478 Energy Independence and Investment Act of 2008 H.R. 5140 Recovery Rebates and Economic Stimulus for the American People Act of 2008 H.R. 1424 Emergency Economic Stabilization Act H.R. 7005 Alternative Minimum Tax Relief Act of 2008 H.R. 7060 Renewable Energy and Job Creation Tax Act of 2008 H.R. 3321 Wind Energy Tax Credit

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R.3221: A bill to provide needed housing reform and for other purposes. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections.H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. H.R.6049: To amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes. H.R.6275: To amend the Internal Revenue Code of 1986 to provide individuals temporary relief from the alternative minimum tax, and for other purposes. H. R. 6499: To amend the Internal Revenue Code of 1986 to reform the estate and gift tax. H.R.6899: To advance the national security interests of the United States by reducing its dependency on oil through renewable and clean, alternative fuel technologies while building a bridge to the future through expanded access to Federal oil and natural gas resources, revising the relationship between the oil and gas industry and the consumers who own those resources and deserve a fair return from the development of publicly owned oil and gas, ending tax subsidies for large oil and gas companies, and facilitating energy efficiencies in the building, housing, and transportation sectors, and for other purposes. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S.2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S.2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S.3278: to amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using a credit card or other intermediary and to limit the number of loans that may be made from a qualified employer plan to a participant or beneficiary. S.3284: A bill to amend the Internal Revenue Code of 1986 to permanently extend the estate tax as in effect in 2009, and for other purposes. S.3335: A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. S.3557: to encourage savings, promote financial literacy, and expand opportunities for young adults by establishing KIDS Accounts.

H.R. 2380, H.R. 4042, H.R.4235-Estate Tax: Bills to repeal or reform the Estate Tax. See attached page... H.R. 976-Tax Relief: Tax relief for small business H.R. 2049, S. 1244-OSHA Reform including legislation to streamline regulatory burdens for small business. H.R. 3660, S. 2239-Health Care: Legislation to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes, and other health care reform legislation. H.Con.Res 99, S. Con Res 70-Reg Reform: Tax Gap. H.R. 4088, S. 2368, H.R. 371, S. 340, H.R. 1843-Immigration Reform: Legislation to reform the H-2A Agricultural Guestworker Program and other immigration laws. H.R. 3396, S. 34-Streamlined Sales Tax legislation. H.R. 5546, S.3086-Credit Card Fair Fee Act. H.R. 6210, S. 2795-SHOP Act. The Small Business Health Care Options Program. S. 2818-Small business health plans. Merchant Card Reporting and Taxpayer Identification (TIN) Collection Emergency Agriculture Relief Act (EARA) Oil and Gas Prices H.R. 800-Employee Free Choice Act H.R. 6248- Credit Card Interchange Fee Act of 2008 Velazquez CHOICE Act Placeholder in FY 2008 Budger Resolution for Estate Tax Reform H.R. 5804- Taxpayer Responsability, Accountability and Consistency Act.

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

S.46, the Affordability in the Individual Market (AIM) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.3365, the Long-Term Care Family Accessibility Act

S.46, the Affordability in the Individual Market (AIM) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007

Client expense: Not reported · Firm income: Not reported

S.46, the Affordability in the Individual Market (AIM) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III H.R. 758, the Breast Cancer Patient Protection Act, Sec. 7 S. 3365, the Long-Term Care Family Accessibility Act H.R. 6582, the Small Business CHOICE Act H.R. 6015, the Hospital and ASC Price Disclosure and Litigation Act of 2008 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Tax reform and simplification (H.R.3548/S.2291, H.R. 46, H.R.1421/S.816), self-employment tax deduction (H.R.3660/S.2239), standard home office deduction (H.R. 6214), independent contractor classification (S. 2044/H.R. 5804), tax gap proposals (H.R. 6275 and housing bill in Senate both include a proposal relating to the tax gap.)

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 6049 - the Renewable Energy and Job Creation Act of 2008 S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 1366 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 2312 - To make permanent the individual income tax rates for capital gains and dividends S. 502 - To make permanent the individual income tax rates for capital gains and dividends H.R. 3976 - To amend the Internal Revenue Code of 1986 to make permanent the deduction for contributions of food inventory by all corporations. H.R. 3996 Temporary Tax Relief Act H.R. 5134 - Beginning Farmers and Ranchers Act of 2007 S. 2637 - Beginning Farmers and Ranchers Act of 2008 H.R. 5351 - Renewable Energy and Energy Conservation Tax Act of 2008 H.R. 4215 Updates the Optional Method for Computing Net Earnings from Self-employment H.R. 5140 - Economic Stimulus Act of 2008 H.R. 2380 - Death Tax Repeal Permanency Act of 2007 H.R. 197 - to extend the tax credit for electricity produced by wind for five years S. 689, Good Samaritan Hunger Relief Tax Incentive Extension Act of 2007 S. 1621 - to shorten depreciation of farm equipment from seven to five years H.R. 2280 - to shorten depreciation of farm equipment from seven to five years S. 700 Endangered Species Recovery Act H.R. 1422 - Endangered Species Recovery Act S. 2239 Equity for our Nations Self-Employment Act H.R. 3660 - Equity for our Nations Self-Employment Act H.R. 3039 - to purchase replacement property under section 1031 S. 469 to make the enhanced deduction of donated conservation easements permanent H.R. 1576 to make the enhanced deduction of donated conservation easements permanent S. 777 to repeal the three percent withholding on government payments H.R. 1023 - to repeal the three percent withholding on government payments H.R. 2659 to reverse the IRS position that self-employment taxes should be paid on Conservation Reserve Program (CRP) payments S. 1155 to reverse the IRS position that self-employment taxes should be paid on Conservation Reserve Program (CRP) payments H.R. 196 - to make tax incentives for ethanol and biodiesel permanent S. 760 to provide tax incentives to protect habitats for endangered species H.R. 1422 - to provide tax incentives to protect habitats for endangered species H.R. 3221 - Renewable Energy and Energy Conservation Tax Act of 2007 H.R. 197 to extend the tax credit for electricity produced by wind for five years H.R. 3708 to increase the maximum amount of land provided by a conservation easement that can be excluded from estate taxes H.R. 6275 Alternative Minimum Tax Relief Act of 2008 H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008 S. 2886 - Alternative Minimum Tax and Extenders Tax Relief Act of 2008

S.46, the Affordability in the Individual Market (AIM) Act of 2007H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III

Client expense: Not reported · Firm income: Not reported

S.46, the Affordability in the Individual Market (AIM) Act of 2007H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III

Client expense: Not reported · Firm income: Not reported

S.46, the Affordability in the Individual Market (AIM) Act of 2007H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health & Human Services, Education & Related Agencies Appropriations, State High Risk Pool Grants Program H.R. 5719, the Taxpayer Assistance and Simplification Act, Sec. 17 S.2795, the Small Business Health Options Program (SHOP) Act H.R. 6210, the Small Business Health Options Program (SHOP) Act S.2818, the Small Business Health Plans Act H.R. 6331, the Medicare Improvements for Patients and Providers Act, Sec. 103 H.R. 6110, the Roadmap for Americas Future Act, Titles I, II (except Part 5) and III

Client expense: Not reported · Firm income: Not reported

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3970: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts. S.3049: To amend the Internal Revenue Code of 1986 to provide additional tax relief to low and moderate income individuals, to repeal the individual alternative minimum tax, to reform the corporate income tax, and for other purposes. S.3125: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

H.Con.Res. 312 - Budget resolution FY2009 Bill establishes the congressional budget for the Federal Government for fiscal year 2009, and sets forth appropriate budgetary levels for fiscal years 2010 through 2013. NSBA supported certain sections and amendments of the resolution. H.R. 25 - Fair Tax Act or 2007 Legislation to abolish the Internal Revenue Service and enacting a national sales tax. NSBA supported. H.R. 1023 - Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 1112 - Stealth Tax Relief Extension Act of 2007 The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. H.R. 1332 Small Business Lending Improvements Act of 2007 Bill would improve the access to capital programs of the SBA. NSBA supported. H.R. 1424 Paul Wellstone Mental Health and Addiction Equity Act of 2007 Would require health plans that offer mental health benefits to cover the same mental health and addiction disorders that are included in the Federal Employee Health Benefits Program (FEHBP). NSBA opposed. H.R. 1506 Fuel Economy Reform Act Measure would increase fuel economy standards for automobiles. NSBA supported. H.R. 1542 Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed. H.R. 1677 Taxpayer Protection Act of 2007 Bill gives IRS the right to deny information to tax preparers and lenders who might be contemplating predatory refund anticipation loans (RALs). It also includes provisions on the earned income tax credit and individual retirement accounts. NSBA supported. H.R. 1873 Small Business Fairness in Contracting Act of 2007 Bill would improve federal procurement opportunities for small businesses. NSBA supported. H.R. 2380 - Death Tax Repeal Permanency Act of 2007 To make permanent the repeal of the estate tax after 2010. NSBA supported. H.R. 2419 - Farm, Nutrition, and Bioenergy Act of 2007 Bill includes tax incentives for farms, energy and conservation initiatives. NSBA opposed certain revenue-offsets in the bill. H.R. 2727 Small Business SOX Compliance Extension Act It would extend the current exemption by at least one year for small businesses to comply with the Sarbanes-Oxley internal controls reporting requirements. NSBA supported. H.R. 3163 - The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill. H.R. 3170 Capital Gains and Estate Tax Relief Act of 2007 The bill permanently reduces the capital gains tax to 15 percent and the estate tax exemption will be $3.5 million in 2009 and will increase $250,000 per year until it reaches $5 million 2015. NSBA supported. H.R. 3221 - New Direction for Energy Independence, National Security, and Consumer Protection Act The bill provides economic aid to the housing industry and amend the Internal Revenue Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation. NSBA opposed certain revenue-offsets in the bill. H.R. 3548 - Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 3567 - the Small Business Investment Expansion Act of 2007 Bill would expand the ability of venture capital-owned businesses to participate in small-business programs. NSBA opposed. H.R. 3660 - Equity for Our Nations Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 4008 - Credit and Debit Card Receipt Clarification Act of 2007 Bill provides technical corrections to the definition of willful noncompliance in regard to unintentional violations of the Fair Credit Reporting Act. NSBA supported. H.R. 4458 - the Small Business Regulatory Improvement Act Bill seeks to improve the Regulatory Flexibility Act and reduce the regulatory burden borne by Americas small businesses. NSBA supported. H.R. 5140 - Economic Stimulus Act of 2008 Bill provides economic stimulus through recovery rebates to individuals, incentives for business investment, and an increase in conforming and FHA loan limits. NSBA supported. H.R. 5244 - The Credit Cardholders Bill of Rights Bill would prohibit or reform various credit-card practices. NSBA supported. H.R. 5351 - Renewable Energy and Energy Conservation Tax Act Bill would extend a range of renewable energy tax incentives NSBA supported. H.R. 5402 - Climate Change Center and Clearinghouse Act of 2007 Bill would charge the SBA and EPA to co-chair an interagency working group across federal agencies and establish a clearinghouse of climate-change related information for small businesses. NSBA supported. H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008 Bill amends the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, and assist low-income taxpayers. NSBA supported certain provisions of the measure. H.R. 5819 SBIR STTR Reauthorization Act Bill would reauthorize the Small Business Innovation Research (SBIR) program. NSBA supported. H.R. 6049 - Renewable Energy and Job Creation Act of 2008 Bill amends the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, extend certain expiring tax provisions, and provide individual income tax relief. NSBA supported. H.R. 6210 - Small Business Health Options Program Act of 2008 Amends the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make coverage more affordable, predictable, and accessible. NSBA supported certain sections of the bill. H.R. 6214 Home Office Deduction Standardization Act of 2008 It amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. NSBA supported. H.R. 6275 - Alternative Minimum Tax Relief Act of 2008 Bill provides individuals temporary relief from the alternative minimum tax. NSBA supported bill, but opposed offsets. S.Con.Res. 70 - Bill establishes the congressional budget for the Federal Government for fiscal year 2009, and sets forth appropriate budgetary levels for fiscal years 2010 through 2013. NSBA supported certain sections and amendments of the resolution. S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 The measure repeals the alternative minimum tax on individuals. NSBA supported. S. 102 A bill to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. S. 334 The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill. S.558 Mental Health Parity Act of 2007 Legislation would require insurance companies to offer the same level of financial coverage for mental health care as they do for other medical care. NSBA opposed. S. 777 Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. S. 910 Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed. S. 1145 - The Patent Reform Act of 2007 Bill would provide comprehensive reform the U.S. patent system. NSBA opposed. S. 1395 - Stop Unfair Practices in Credit Cards Act Bill would prohibit or reform various credit-card practices. NSBA supported. S. 1617- Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act Bill would provide incentives for the purchase of plug-in electric drive motor vehicles. NSBA supported. S. 1681 Family Medical Leave Insurance Act Legislation to create a fund that would provide up to eight weeks of paid family leave. Mandates employees and employers to fund the plan through payroll taxes. NSBA opposed. S. 1932 Bill would increase the expenditures for the Small Business Innovation Research and Small Business Technology Transfer programs. NSBA supported. S. 2291- Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 2239 Equity for Our Nations Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supports. S. 2394 - Good Government Contractor Act of 2007 Bill would amend the Internal Revenue Code of 1986 to simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens, and would also repeal the three percent withholding requirement. NSBA supports sections of this bill. S. 2612 - The Small Business Lending Stimulus Act of 2008, Bill would authorize additional funding for SBA lending program and cut borrowing and lending fees. NSBA supported. S. 2636 - Foreclosure Prevention Act of 2008 Bill provides housing reform and includes and extension of the net operating loss carryback rules to allow some money-losing businesses to get refunds of taxes paid during profitable years. NSBA supported. S. 2795 Small Business Health Options Program Act of 2008 Amends the Public Health Service Act to establish a nationwide health insurance purchasing pool for small businesses and the self-employed that would offer a choice of private health plans and make coverage more affordable, predictable, and accessible. NSBA supported certain sections of the bill. S. 2886 - Alternative Minimum Tax and Extenders Tax Relief Act of 2008 Bill amends the Internal Revenue Code to extend expiring provisions relating to the alternative minimum tax, individual and business taxpayers, energy conservation, and tax administration. NSBA supported. S. 2902 SBA Reauthorization and Improvements Act of 2008 Bill would reauthorize various parts of the Small Business Administration. NSBA supported.

H.R. 2380, H.R. 4042, H.R.4235-Estate Tax: Bills to repeal or reform the Estate Tax. See attached page... H.R. 976-Tax Relief: Tax relief for small business H.R. 2049, S. 1244-OSHA Reform including legislation to streamline regulatory burdens for small business. H.R. 3660, S. 2239-Health Care: Legislation to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes, and other health care reform legislation. H.Con.Res 99, S. Con Res 70-Reg Reform: Tax Gap. H.R. 4088, S. 2368, H.R. 371, S. 340, H.R. 1843-Immigration Reform: Legislation to reform the H-2A Agricultural Guestworker Program and other immigration laws. H.R. 3396, S. 34-Streamlined Sales Tax legislation. H.R. 5546, S.3086-Credit Card fair Fee Act. H.R. 6210, S. 2795-SHOP Act. The Small Business Health Care Options Program. S. 2818-Small business health plans. Merchant Card Reporting and Taxpayer Identification (TIN) Collection Emergency Agriculture Relief Act (EARA) Oil and Gas Prices H.R. 800-Employee Free Choice Act H.R. 6248- Credit Card Interchange Fee Act of 2008 Velazquez CHOICE Act Placeholder in FY 2008 Budger Resolution for Estate Tax Reform H.R. 5804- Taxpayer Responsability, Accountability and Consistency Act.

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

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts.

"Telecommuter Tax Fairness Act," H.R. 1360/S.785: Support legislation. Section 179 Small Business Expensing: Support numerous legislative initiatives to increase/make permanent. Research and Development (R&D) Tax Credit: Support legislation to extend, improve and make permanent provision. Renewable Energy and Energy Conservation Act, H.R. 5351: Opposed energy tax increases in bill. Higher Gas Tax Proposals: Expressed opposition to higher gas and energy taxes to Congress both in general legislative initiatives, and as recommended by the National Surface Transportation Policy and Revenue Study Commission. "Equity for Our Nation's Self-Employed Act," H.R. 3660/S.2239: Support legislation to fix the tax code disparity for self-employed entrepreneurs. Senate Budget Resolution: Opposed, as it included future tax increases on small business. Home Office Deduction Simplification: Support National Taxpayer Advocate's proposal. Tax Simplicity and Tax Code Reform: Continue to urge Congress to advance tax measures that simplify the tax code, and bring certainty for small business owners. Continue to express support for tax relief permanency related to Section 179 expensing, personal income tax rate reductions, and capital gains tax and dividend rate cuts as part of 2001 and 2003 tax packages. Tax Gap Initiatives: Potential Tax Increase and Regulatory Threats to Small Business: Continue to urge that Congress not impose new reporting requirements and burdens on small business owners. Continue to oppose measures that raise taxes in the name of closing the "tax gap," or to offset new spending such as eliminating the deduction that allows small firms to deduct the legal costs of their agreements with government. 3 Percent Witholding Mandate on Small Business Government Contractors: Continue to urge passage of H.R. 1023 and S.777 to repeal Section 511 of the Tax Increase Prevention and Reconciliation Act. Small Business Regulation: "Secure America through Verification and Enforcement Act, H.R. 4088: Oppose. Continue to express opposition to bill, and to Rep. Heath Schuler's "discharge petition" that would bring H.R. 4088 to the House floor for an immediate vote. Mandated electronic employee verification (EEV): Continue to express concerns and opposition to bills or regulatory proposals mandating EEV. "No-Match Rule" put for forward by the Department of Homeland Security: Oppose, and continue to express opposition. "Small Business Regulatory Improvement Act," H.R. 4458: Urged Senate to advance this House-passed bill. "Save Our Small and Seasonal Business Act," H.R. 1843/S.988: Support. "America's Climate Security Act," S.2191: Continue to express opposition to this legislation, and "cap-and-trade" approaches in general. "Employee Free Choice Act," H.R. 800: Oppose -- continue to express opposition to forced unionization of the workplace, and government-imposed contracts on small firms and their workforce. Market/Capital Access: U.S.-Columbia Trade Promotion Agreement: Support "The Patent Reform Act," S.1145: Support Health Savings Account (HSA) Enhancement: Supported S.Con Resolution 70 to the budget resolution. Sarbanes-Oxley, Section 404: Commented to Securities and Exchange Commission (SEC) on proposal to delay implementation of Section 404(b) reporting requirements on small public firms. Supported SEC proposal and cost study. Network Management Regulation: Commented to Federal Communications Commission to act with restraint in regulating the flow and management of internet traffic.

H.R. 5134 - Beginning Farmers and Ranchers Act of 2007 S. 2637 - Beginning Farmers and Ranchers Act of 2008 H.R. 5351 - Renewable Energy and Energy Conservation Tax Act of 2008 H.R. 4215 - Updates the Optional Method for Computing Net Earnings from Self-employment H.R. 5140 - Economic Stimulus Act of 2008 S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 1366 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 2312 - To make permanent the individual income tax rates for capital gains and dividends S. 502 - To make permanent the individual income tax rates for capital gains and dividends H.R. 2380 - Death Tax Repeal Permanency Act of 2007 H.R. 197 - to extend the tax credit for electricity produced by wind for five years H.R. 3976 - to make the tax deduction for donated food permanent S. 689 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2007 S. 1621 - to shorten depreciation of farm equipment from seven to five years H.R. 2280 - to shorten depreciation of farm equipment from seven to five years S. 700 Endangered Species Recovery Act H.R. 1422 - Endangered Species Recovery Act S. 2239 Equity for our Nations Self-Employment Act H.R. 3660 - Equity for our Nations Self-Employment Act H.R. 3039 - to purchase replacement property under section 1031 S. 469 to make the enhanced deduction of donated conservation easements permanent H.R. 1576 to make the enhanced deduction of donated conservation easements permanent S. 777 to repeal the three percent withholding on government payments H.R. 1023 - to repeal the three percent withholding on government payments H.R. 2659 to reverse the IRS position that self-employment taxes should be paid on Conservation Reserve Program (CRP) payments S. 1155 to reverse the IRS position that self-employment taxes should be paid on Conservation Reserve Program (CRP) payments H.R. 196 - to make tax incentives for ethanol and biodiesel permanent S. 760 to provide tax incentives to protect habitats for endangered species H.R. 1422 - to provide tax incentives to protect habitats for endangered species H.R. 3221 - Renewable Energy and Energy Conservation Tax Act of 2007

H.Con.Res. 312 - Budget resolution FY2009 Bill establishes the congressional budget for the Federal Government for fiscal year 2009, and sets forth appropriate budgetary levels for fiscal years 2010 through 2013. NSBA supported certain sections and amendments of the resolution. H.R. 25 - Fair Tax Act or 2007 Legislation to abolish the Internal Revenue Service and enacting a national sales tax. NSBA supported. H.R. 1023 - Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 1112 - Stealth Tax Relief Extension Act of 2007 The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. H.R. 1332 Small Business Lending Improvements Act of 2007 Bill would improve the access to capital programs of the SBA. NSBA supported. H.R. 1424 Paul Wellstone Mental Health and Addiction Equity Act of 2007 Would require health plans that offer mental health benefits to cover the same mental health and addiction disorders that are included in the Federal Employee Health Benefits Program (FEHBP). NSBA opposed. H.R. 1506 Fuel Economy Reform Act Measure would increase fuel economy standards for automobiles. NSBA supported. H.R. 1542 Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed. H.R. 1645 - Security Through Regularized Immigration and a Vibrant Economy Act of 2007 Broad reform language to overhaul the current immigration system in the U.S. NSBA supported House version of Title III concerning employer verification and enforcement. H.R. 1677 Taxpayer Protection Act of 2007 Bill gives IRS the right to deny information to tax preparers and lenders who might be contemplating predatory refund anticipation loans (RALs). It also includes provisions on the earned income tax credit and individual retirement accounts. NSBA supported. H.R. 1873 Small Business Fairness in Contracting Act of 2007 Bill would improve federal procurement opportunities for small businesses. NSBA supported. H.R. 2380 - Death Tax Repeal Permanency Act of 2007 To make permanent the repeal of the estate tax after 2010. NSBA supported. H.R. 2419 - Farm, Nutrition, and Bioenergy Act of 2007 Bill includes tax incentives for farms, energy and conservation initiatives. NSBA opposed certain revenue-offsets in the bill. H.R. 2727 Small Business SOX Compliance Extension Act It would extend the current exemption by at least one year for small businesses to comply with the Sarbanes-Oxley internal controls reporting requirements. NSBA supported. H.R. 3163 - The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill. H.R. 3170 Capital Gains and Estate Tax Relief Act of 2007 The bill permanently reduces the capital gains tax to 15 percent and the estate tax exemption will be $3.5 million in 2009 and will increase $250,000 per year until it reaches $5 million 2015. NSBA supported. H.R. 3221 - New Direction for Energy Independence, National Security, and Consumer Protection Act The bill provides economic aid to the housing industry and amend the Internal Revenue Code of 1986 to provide tax incentives for the production of renewable energy and energy conservation. NSBA supported. H.R. 3548 - Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 3567- The Small Business Investment Expansion Act of 2007 Bill would expand the ability of venture capital-owned businesses to participate in small-business programs. NSBA opposed. H.R. 3660 - Equity for Our Nations Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supported. H.R. 4008 - Credit and Debit Card Receipt Clarification Act of 2007 Bill provides technical corrections to the definition of willful noncompliance in regard to unintentional violations of the Fair Credit Reporting Act. NSBA supported. H.R. 4458 - The Small Business Regulatory Improvement Act Bill seeks to improve the Regulatory Flexibility Act and reduce the regulatory burden borne by Americas small businesses. NSBA supported. H.R. 5140 - Economic Stimulus Act of 2008 Bill provides economic stimulus through recovery rebates to individuals, incentives for business investment, and an increase in conforming and FHA loan limits. NSBA supported. H.R. 5244 - The Credit Cardholders Bill of Rights Bill would prohibit or reform various credit-card practices. NSBA supported. H.R. 5351- Renewable Energy and Energy Conservation Tax Act Bill would extend a range of renewable energy tax incentives NSBA supported. H.R. 5402 - Climate Change Center and Clearinghouse Act of 2007 Bill would charge the SBA and EPA to co-chair an interagency working group across federal agencies and establish a clearinghouse of climate-change related information for small businesses. NSBA supported. H.R. 5719 - Taxpayer Assistance and Simplification Act of 2008 Bill amends the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, and assist low-income taxpayers. NSBA supported certain provisions of the measure. S.Con.Res. 70 - Bill establishes the congressional budget for the Federal Government for fiscal year 2009, and sets forth appropriate budgetary levels for fiscal years 2010 through 2013. NSBA supported certain sections and amendments of the resolution. S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 The measure repeals the alternative minimum tax on individuals. NSBA supported. S. 102 A bill to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. S. 334 The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill S.558 Mental Health Parity Act of 2007 Legislation would require insurance companies to offer the same level of financial coverage for mental health care as they do for other medical care. NSBA opposed S. 777 Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. S. 910 Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed S. 1041- Employee Free Choice Act of 2007 Bill would eliminate workplace union petition and elections process by allowing employees to sign off on a check card to indicate their support of unionization. NSBA opposed S. 1145 - The Patent Reform Act of 2007 Bill would provide comprehensive reform the U.S. patent system. NSBA opposed. S. 1395 - Stop Unfair Practices in Credit Cards Act Bill would prohibit or reform various credit-card practices. NSBA supported. S. 1617- Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act Bill would provide incentives for the purchase of plug-in electric drive motor vehicles. NSBA supported. S. 1681 Family Medical Leave Insurance Act Legislation to create a fund that would provide up to eight weeks of paid family leave. Mandates employees and employers to fund the plan through payroll taxes. NSBA opposed. S. 1932 Bill would increase the expenditures for the Small Business Innovation Research and Small Business Technology Transfer programs. NSBA supported. S. 2291- Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 2239 Equity for Our Nations Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supports. S. 2394 - Good Government Contractor Act of 2007 Bill would amend the Internal Revenue Code of 1986 to simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens, and would also repeal the three percent withholding requirement. NSBA supports sections of this bill. S. 2612 - The Small Business Lending Stimulus Act of 2008 Bill would authorize additional funding for SBA lending program and cut borrowing and lending fees. NSBA supported. S. 2636 - Foreclosure Prevention Act of 2008 Bill provides housing reform and includes and extension of the net operating loss carryback rules to allow some money-losing businesses to get refunds of taxes paid during profitable years. NSBA supported.

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.122, the Trade Adjustment Assistance Improvement Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health and Human Services, Education and Related Agencies Appropriations, State High Risk Pool Grants Program

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

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.122, the Trade Adjustment Assistance Improvement Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health and Human Services, Education and Related Agencies Appropriations, State High Risk Pool Grants Program

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

S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007 H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 S.334, the Healthy Americans Act of 2007 S.122, the Trade Adjustment Assistance Improvement Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement & Expansion Act of 2007 H.R. 3360, the Equity for Our Nations Self-Employed Act of 2007 S.2239, the Equity for Our Nations Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 FY2009, Labor Health and Human Services, Education and Related Agencies Appropriations, State High Risk Pool Grants Program

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

H.R.32: To provide for a credit for certain health care benefits in determining the minimum wage. H.R.126: To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets. H.R.298: To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to the next plan year. H.R.527: To help American families save, invest, and build a better future, and for other purposes. H.R.640: To amend the Internal Revenue Code of 1986 to permit financial institutions to determine their interest expense deduction without regard to tax-exempt bonds issued to provide certain small loans for health care or educational purposes. H.R.666: To amend the Internal Revenue Code of 1986 to require that amounts paid for employer-provided coverage under accident or health plans be included on W-2 Forms. H.R.892: To establish and provide for the treatment of Individual Development Accounts, and for other purposes. H.R.1672: To amend the Internal Revenue Code of 1986 to deny qualified dividend income treatment to certain foreign dividends. H.R.1748: To amend the Internal Revenue Code of 1986 to expand workplace health incentives by equalizing the tax consequences of employee athletic facility use. H.R. 2163: to amend the Internal Revenue Code of 1986 to expand incentives for saving. H.R. 2205: to amend the Internal Revenue Code of 1986 to encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds at dates later than death by excluding from income a portion of such payments. H.R.2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services. H.R. 3475: to amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5 million, to adjust such amount for inflation, to repeal the one-year termination of the estate tax, and for other purposes. H.R. 3694: to amend the Internal Revenue Code of 1986 to provide corporate alternative minimum tax reform. H.R. 3717: to amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the costs of implementing wellness programs, and for other purposes. H.R. 3923: to amend the Internal Revenue Code of 1986 to provide for the treatment of certain foreign nonqualified deferred compensation. H.R. 3947: to amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements. H.R. 3975: to amend the Internal Revenue Code of 1986 to provide a 100 percent deduction for the health insurance costs of individuals. H.R. 3996: to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. H.R. 4172: to amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3.5 million. H.R. 4195: to amend the Internal Revenue Code of 1986 to make technical corrections. H.R. 4235: to amend the Internal Revenue Code of 1986 to restore the estate tax, to repeal the carryover basis rule, to reduce estate tax rates by 20 percent, to increase the unified credit against estate and gift taxes to the equivalent of a $3 million exclusion and to provide an inflation adjustment of such amount, and for other purposes. H.R.5031: To amend the Internal Revenue Code of 1986 to extend relief from the alternative minimum tax. H.R.5105: To amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. H.R.5455: To amend title 11 of the United States Code to make nondischargeable debts for personal injuries that result in permanent disability. H.R.5559: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs. S.26: A bill to amend the Internal Revenue Code of 1986 to establish a program demonstrating multiple approaches to Lifelong Learning Accounts, which are portable, worker-owned savings accounts that can be used by workers to help finance education, training, and apprenticeships and which are intended to supplement both public and employer-provided education and training resources, and for other purposes. S.58: A bill to amend the Internal Revenue code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. S.96: A bill to amend the Internal Revenue Code of 1986 to ensure a fairer and simpler method of taxing controlled foreign corporations of United States shareholders, to treat certain foreign corporations managed and controlled in the United States as domestic corporations, to codify the economic substance doctrine, and to eliminate the top corporate income tax rate, and for other purposes. S.102: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. S.141: A bill to amend the Internal Revenue Code of 1986 to permanently increase the maximum annual contribution allowed to be made to Coverdell education savings accounts, and to provide for a deduction for contributions to education savings accounts. S. 2239: to amend the Internal Revenue Code of 1986 to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes. S. 2374: to amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes. S.2547: A bill to amend the Internal Revenue Code of 1986 to reduce taxes by providing an alternative determination of income tax liability for individuals, repealing the estate and gift taxes, reducing corporate income tax rates, reducing the maximum tax for individuals on capital gains and dividends to 10 percent, indexing the basis of assets for purposes of determining capital gain or loss, creating tax-free accounts for retirement savings, lifetime savings, and life skills, repealing the adjusted gross income threshold in the medical care deduction for individuals under age 65 who have no employer health coverage, and for other purposes. S.2741: to amend the Internal Revenue Code of 1986 to provide for disability savings accounts.

H.R. 2380, H.R. 4042, H.R.4235-Estate Tax: Bills to repeal or reform the Estate Tax. See attached page... H.R. 976-Tax Relief: Tax relief for small business H.R. 2049, S. 1244-OSHA Reform including legislation to streamline regulatory burdens for small business. H.R. 3660, S. 2239-Health Care: Legislation to allow self-employed individuals to deduct health insurance costs in computing self-employment taxes, and other health care reform legislation. H.Con.Res 99, S. Con Res 70-Reg Reform: Tax Gap. H.R. 4088, S. 2368, H.R. 371, S. 340, H.R. 1843-Immigration Reform: Legislation to reform the H-2A Agricultural Guestworker Program and other immigration laws. H.R. 3396, S. 34-Streamlined Sales Tax legislation. H.R. 5546-Credit Card Interchange Fees. H.R. 1369, H.R. 2792-Family and Medical Leave Act H.R. 3479-Americans with Disabilities Act. S. 2795-SHOP Act. The Small Business Health Care Options Program. S. 2818-Small business health plans.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Congressional Budget Office (CBO), Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

S. 910 – Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed S. 1041 Bill would eliminate workplace union petition and elections process by allowing employees to sign off on a check card to indicate their support of unionization. NSBA opposed S. 1145, the Patent Reform Act of 2007 Bill would provide comprehensive reform the U.S. patent system. NSBA opposed. S. 1348 - Comprehensive Immigration Reform Act of 2007 Broad reform language to overhaul the current immigration system in the U.S. NSBA raised concerns over Title III concerning employer verification and enforcement. S. 1395, Stop Unfair Practices in Credit Cards Act Bill would prohibit or reform various credit-card practices. NSBA supported. S. 1617, Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act Bill would provide incentives for the purchase of plug-in electric drive motor vehicles. NSBA supported. S. 1657 – Small Business Energy Efficiency Act of 2007 Bill would establish a small business energy efficiency program. NSBA supported. S. 1681 – Family Medical Leave Insurance Act Legislation to create a fund that would provide up to eight weeks of paid family leave. Mandates employees and employers to fund the plan through payroll taxes. NSBA opposed S. 1932 Bill would increase the expenditures for the Small Business Innovation Research and Small Business Technology Transfer programs. NSBA supported. S. 2239 – Equity for Our Nation’s Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supports S. 2291, Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 The measure repeals the alternative minimum tax on individuals. NSBA supported. S. 102 – A bill to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. S. 334 – The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill S.558 – Mental Health Parity Act of 2007 Legislation would require insurance companies to offer the same level of financial coverage for mental health care as they do for other medical care. NSBA opposed S. 663 – Equity for Our Nation’s Self-Employed Act of 2005 in the 109th Congress It amends the Internal Revenue Code to allow self-employed individuals to deduct health insurance costs in computing the tax on self-employment income. NSBA supports. S. 777 – Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 1677 – Taxpayer Protection Act of 2007 Bill gives IRS the right to deny information to tax preparers and lenders who might be contemplating predatory refund anticipation loans (RALs). It also includes provisions on the earned income tax credit and individual retirement accounts. NSBA supported. H.R. 1873 – Small Business Fairness in Contracting Act of 2007 Bill would improve federal procurement opportunities for small businesses. NSBA supported. H.R. 2380 - Death Tax Repeal Permanency Act of 2007 To make permanent the repeal of the estate tax after 2010. NSBA supported. H.R. 2389 – Small Energy Efficient Businesses Act (SEEBA) SEEBA would help small businesses develop, invest in, and purchase energy efficient buildings, fixtures, equipment, and technology. NSBA supported. H.R. 2727 – Small Business SOX Compliance Extension Act It would extend the current exemption by at least one year for small businesses to comply with the Sarbanes-Oxley internal controls reporting requirements. NSBA supported. H.R. 3163 – The Healthy Americans Act Broad health care reform that includes an individual mandate, creation of state Health Help Agencies, subsidies for low-income individuals and changes tax-treatment of health care and health insurance expenditures. NSBA supported sections of the bill H.R. 3170 –Capital Gains and Estate Tax Relief Act of 2007 The bill permanently reduces the capital gains tax to 15 percent and the estate tax exemption will be $3.5 million in 2009 and will increase $250,000 per year until it reaches $5 million 2015. NSBA supported. H.R. 3548, Plain Language in Government Communications Act of 2007 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 3567, the Small Business Investment Expansion Act of 2007 Bill would expand the ability of venture capital-owned businesses to participate in small-business programs. NSBA opposed. H.R. 3660 - Equity for Our Nation’s Self-Employed Act of 2007 Would allow self-employed individuals to fully-deduct the cost of their health insurance, thus eliminating the self-employed tax on health care. NSBA supports H.R. 3678 - Internet Tax Freedom Act Amendment Acts of 2007 Legislation to extend the internet tax moratorium. NSBA supported H.R. 3996 - Temporary Tax Relief Act of 2007 A bill to eliminate the Alternative Minimum Tax. NSBA supported H.R. 4008, Credit and Debit Card Receipt Clarification Act of 2007 Bill provides technical corrections to the definition of willful noncompliance in regard to unintentional violations of the Fair Credit Reporting Act. NSBA supported. H.R. 4458, the Small Business Regulatory Improvement Act Bill seeks to improve the Regulatory Flexibility Act and reduce the regulatory burden borne by America’s small businesses. NSBA supported. H.R. 800 – The Employee Free Choice Act Bill would eliminate workplace union petition and elections process by allowing employees to sign off on a check card to indicate their support of unionization. NSBA opposed H.R. 976 - Small Business Tax Relief Act of 2007 Legislation extends critical tax provisions for small business owners and paves the way for the House and Senate to come to agreement on legislation to raise the Federal minimum wage from $5.15 per hour to $7.25 per hour. NSBA supported tax provisions. H.R. 1023 – Withholding Tax Relief Act of 2007 A bill to repeal a provision designed to increase federal tax revenue by $7 billion over ten years. Repeal the new mandatory 3 percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 1112 - Stealth Tax Relief Extension Act of 2007 The legislation increases the exemption from the alternative minimum tax for individual taxpayers in 2007 and extends through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability. NSBA supported. H.R. 1332 – Small Business Lending Improvements Act of 2007 Bill would improve the access to capital programs of the SBA. NSBA supported. H.R. 1424 – Paul Wellstone Mental Health and Addiction Equity Act of 2007 Would require health plans that offer mental health benefits to cover the same mental health and addiction disorders that are included in the Federal Employee Health Benefits Program (FEHBP).NSBA opposed H.R. 1506 – Fuel Economy Reform Act Measure would increase fuel economy standards for automobiles. NSBA supported. H.R. 1542 – Healthy Families Act Bill to expand the Family Medical Leave Act (FMLA) to require that employers with 15 or more employees provide up to 7 paid sick-leave days to their employees. NSBA opposed H.R. 1591 - Fair Minimum Wage Act of 2007/ Small Business and Work Opportunity Act of 2007 Measure increased the minimum wage and contained tax cuts for small businesses including an extension of Section 179, and extension of the work opportunity tax credit. NSBA opposed final passage. H.R. 1645 - Security Through Regularized Immigration and a Vibrant Economy Act of 2007 Broad reform language to overhaul the current immigration system in the U.S. NSBA supported House version of Title III concerning employer verification and enforcement. H.R. 25 – Fair Tax Act of 2007 Legislation to abolish the Internal Revenue Service and enacting a national sales tax. NSBA supported.

H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R.493, the Genetic Information Nondiscrimination Act of 2007 H.R. 3043, the FY2008 Labor, Health and Human Services, Education, and Related Agencies Appropriations, State High Risk Pool Grants Program S.334, the Healthy Americans Act of 2007 S.122, the Trade Adjustment Assistance Improvement Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1893, the Children's Health Insurance Reauthorization Act of 2007 H.R. 3162, the Children's Health and Medicare Protection (CHAMP) Act of 2007 H.R. 976, the Children's Health Insurance Reauthorization Act of 2007 H.R. 3963, the Children's Health Insurance Reauthorization Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement and Expansion Act of 2007 H.R. 3360, the Equity for Our Nation's Self-Employed Act of 2007 S.2239, the Equity for Our Nation's Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 H.R. 2764, Consolidated Appropriation Act of 2008, Labor HHS Appropriations, State High Risk Pool Grants Program; Genetic Information Nondiscrimination Act S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007

H.R. 2302, the Health Insurance Affordability Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 H.R. 3043, the FY2008 Labor, Health and Human Services, Education and Related Agencies Appropriations, State High Risk Pool Grants Program S.334, the Healthy Americans Act S.122, the Trade Adjustment Assistance Improvement Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1893, the Children's Health Insurance Reauthorization Act of 2007 H.R. 3162, the Children's Health and Medicare Protection (CHAMP) Act of 2007 H.R. 976, the Children's Health Insurance Reauthorization Act of 2007 H.R. 3963, the Children's Health Insurance Reauthorization Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Suppports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement and Expansion Act of 2007 H.R. 3360, the Equity for Our Nation's Self-Employed Act of 2007 S.2239, the Equity for Our Nation's Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 H.R. 2764, Consolidated Appropriation Act of 2008, Labor HHS Appropriations, State High Risk Pool Grants Program, Genetic Information Nondiscrimination Act S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007

H.R. 2302, the Health Insurance Affordabiliy Act of 2007 S.358, the Genetic Information Nondiscrimination Act of 2007 H.R. 493, the Genetic Information Nondiscrimination Act of 2007 H.R. 3043, the FY2008 Labor, Health and Human Services, Education and Related Agencies Appropriations, State High Risk Pool Grants Program S.334, the Healthy Americans Act S.122, the Trade Adjustment Assistance Improvement Act of 2007 S.1298, the Healthy Businesses, Healthy Workers Reinsurance Act of 2007 S.1893, the Children's Health Insurance Reauthorization Act of 2007 H.R. 3162, the Children's Health and Medicare Protection (CHAMP) Act of 2007 H.R. 976, the Children's Health Insurance Reauthorization Act of 2007 H.R. 3963, the Children's Health Insurance Reauthorization Act of 2007 S.1809, the Long-Term Care Act of 2007 H.R. 3088, the Long-Term Care Act of 2007 S.1758, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3001, the Community Living Assistance Services and Supports (CLASS) Act of 2007 H.R. 3234, the HSA Improvement and Expansion Act of 2007 H.R. 3360, the Equity for Our Nation's Self-Employed Act of 2007 S.2239, the Equity for Our Nation's Self-Employed Act of 2007 S.1038, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 1748, the Workforce Health Improvement Program (WHIP) Act of 2007 H.R. 245, the Personal Health Investment Today (PHIT) Act of 2007 H.R. 4460, the Health Care Choice Act of 2007 S.2477, the Health Care Choice Act of 2007 H.R. 2764, Consolidated Appropriation Act of 2008, Labor HHS Appropriations, State High Risk Pool Grants Program; Genetic Information Nondiscrimination Act S.46, the Affordability in the Individual Market (AIM) Act of 2007 H.R. 914, the Tax Equity and Affordability (TEA) Act of 2007 S.397, the Tax Equity and Affordability (TEA) Act of 2007 S.1019, the Universal Health Care Choice and Access Act of 2007