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A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.
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vs 4,048 other S bills in the 111th — cohort avg 29d
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Sources: Congress.gov
2010 · fourth_quarter · Taxation/Internal Revenue Code
LIFO repeal; LCM repeal ; H.R. I 083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.l083, Business Activity Tax Simplification Act of2009; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form oftax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 20 I 0, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of2010 (H.R. 3590; PL No: 111-148); H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of2010, 15 year recovery period for qualified leasehold, retail and restaurant improvement property, bonus depreciation, and WOTC provisions; H.R. 5660, Main Street Fairness Act, To promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes, all provisions.
Client expense: $840,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2010 · fourth_quarter · Taxation/Internal Revenue Code
LIFO repeal; LCM repeal ; H.R. I 083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.l083, Business Activity Tax Simplification Act of2009; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form oftax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 20 I 0, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of2010 (H.R. 3590; PL No: 111-148); H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of2010, 15 year recovery period for qualified leasehold, retail and restaurant improvement property, bonus depreciation, and WOTC provisions; H.R. 5660, Main Street Fairness Act, To promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes, all provisions.
2010 · fourth_quarter · Taxation/Internal Revenue Code
HR 4306/S 3510 - Restaurant Depreciation; S 1313 Good Samaritan Hunger Act; HR 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · fourth_quarter · Taxation/Internal Revenue Code
LIFO repeal; LCM repeal; H.R. 1083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.1083, Business Activity Tax Simplification Act of 2009 ; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form of tax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 2010, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of 2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of 2010 (H.R. 3590; PL No: 111-148); H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, 15 year recovery period for qualified leasehold, retail and restaurant improvement property, bonus depreciation, and WOTC provisions; H.R. 5660, Main Street Fairness Act, To promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes, all provisions.
2010 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 273, H.R. 3227, S. 1313, H.R. 4306, S. 3510, H.R. 4853
Client expense: $215,571 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of Policy Development, SENATE, Treasury, Dept of, White House Office
| Republican |
| OK |
| John Cornyn | Republican | TX |
| Kay Bailey Hutchison | Republican | TX |
| Kay R. Hagan | Democratic | NC |
| Lindsey Graham | Republican | SC |
| Mary L. Landrieu | Democratic | LA |
| Mike Crapo | Republican | ID |
| Olympia J. Snowe | Republican | ME |
| Patty Murray | Democratic | WA |
| Robert Menendez | Democratic | NJ |
| Roger F. Wicker | Republican | MS |
| Thad Cochran | Republican | MS |
Client expense: $840,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
Client expense: $840,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2010 · fourth_quarter · Taxation/Internal Revenue Code
Restaurant Depreciation-S. 3510, H.R. 4306- To amend the Internal Revenue Code of 1986 to permanently extend the 15yr recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail property Affordable Food and Fuel for America Act- H.R. 3187 Estate Tax- as part of FY10 Budget (S.Con. Res. 13), S. Amdt. 873 and S. Amdt. 974 Taxpayer Certainty and Relief Act of 2009 -S.722 The American Recovery and Reinvestment Act of 2009: P.L. 111-5 - Division A- Title VI-financial services and general government, small business administration provisions Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - S.1313, H.R. 3227 America's Healthy Future Act of 2009- Senate Draft- S. 1796 America's Affordable Health Choices Act - H.R. 3200 - Tax and revenue provisions - Title III- Shared Responsibility, Title IV- Amendments to Internal Revenue Code of 1986 Health Care and Education Reconciliation Act of 2010 - H.R. 4872, P.L. 111-152 Patient Protection and Affordable Care Act - H.R. 3590- P.L. 111-148 -Section 9006 of Patient Protection and Affordable Care Act (PL 111-148)-Expansion of Information Reporting Requirements-Sen. Johanns Health Care Reform proposed offsets: alcohol and sugared beverage excise taxes Spousal Travel Expense Deductibility- H.R. 562, S. 261- To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. Tax Extenders Act of 2009- H.R. 4213 (P.L. 111-205)- American Workers, State, and Business Relief Act of 2010 The Hiring Incentives To Restore Employment Act- H.R. 2847 (P.L. 111-147) Monitor legislation and federal issues related to Tip Credit/Tip Pooling S. Amendment No. 4596 to the Small Business Jobs & Credit Act of 2010- H.R. 5297 (P.L. 111-240) Business Meal Deductibility - H.R. 3333, S. 2905- To amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. Helping Small Businesses Grow and Prosper Act of 2009- H.R. 3952- Business Meal Deductibility Request for Comments on requirements prohibiting discrimination in favor of highly compensated individuals in insured group health plans: Notice 2010-63 S. Amdt 4702 to S. 510, to repeal the expansion of information reporting requirements for payments of $600 or more to corporations and for other purposes. S. Amdt 4713 to S. Amdt 4715 to S. 510, to repeal the expansion of information reporting requirements for payments of $600 or more to corporations and for other purposes. Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act - P.L. 111-312
Client expense: $832,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, White House Office
2010 · fourth_quarter · Taxation/Internal Revenue Code
HR 4306/S 3510 - Restaurant Depreciation; S 1313 Good Samaritan Hunger Act; HR 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
H.R. 1935 - Lobbied against changing "carried interest" tax provisions for certain real estate ventures. H.R. 4213 - American Jobs and Closing Tax Loopholes Act of 2009. Lobbied to extend certain tax provisions for commercial real estate. Lobbied against changing "carried interest" tax provisions for certain real estate ventures. HR 4226 - Expanding Building Energy Efficiency Act of 2009. Lobbied to increase the incentive amounts for energy efficiency upgrades. HR 3260 - Brownfields Remediation Permanent Tax Incentive Act of 2009. Lobbied to make environmental remediation expense permanent. S 1637 - Expanding Building Energy Efficiency Incentive Act of 2009. Lobbied for financial incentives to increase energy efficiency in buildings. S 3079 - Building Star Energy Efficiency Incentive Act of 2009. Lobbied for financial incentives to increase energy efficiency in buildings. HR 5476 - Building Star Energy Efficiency Incentive Act of 2009. Lobbied for financial incentives to increase energy efficiency in buildings. H.R. 4306 - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. S. 3510 - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.
Client expense: $290,089 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE
2010 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4306, To Amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property (all provisions). CONTINUED ON NEXT PAGE S. 3510, To Amend the Internal Revenue Code of 1986 to permanently extend 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property (all provisions). H.R. 4213, To extend expiring tax provisions (provision extending for one-year the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property).
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · fourth_quarter · Taxation/Internal Revenue Code
Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010: HR 4853 International Tax: HR 4213; S 3793 Restaurant Depreciation: HR 4306, S 3510, HR 4213 Food Donation: HR 4213 Tax Extenders: HR 4213
Client expense: $320,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE
2010 · fourth_quarter · Taxation/Internal Revenue Code
HR 4306/S 3510 - Accelerate Restaurant Tax Depreciation Schedule
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · fourth_quarter · Taxation/Internal Revenue Code
HR 1935 - To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services. BOMA opposes changing the characterization of carried interest in an investment partnership from a capital gain to ordinary income for income tax purposes. HR 4306, S 3510 - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. BOMA supports this legislation. S. 567 - to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividents of individuals at capital gains rates. BOMA supports repealing the 15% capital gains tax rate sunset provision. HR 426 - Green Roofing Energy Efficiency Act of 2009. BOMA supports changing the depreciation schedule to 20 years on any roof system on nonresidentil real property which meets the requirements of ASHRAE Standard 90.1-2004. HR 1194 - Fire Sprinkler Incentive Act of 2009. BOMA supports amending the Internal Revenue Code of 1986 to classify automatic fire sprinkler systems as a 5-year property for purposes of depreciation. HR 4213 - Tax Extenders Act of 2009. BOMA supports extending the expiring tax provision (including leasehold depreciation and brownfields remediation) but opposes raising the tax on carried interest to finance the tax cuts. H.R.4853 - Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. BOMA supports an extension of the Bush tax cuts for two years, including the current capital gains rate and tax extenders. H.R. 5901 - Real Estate Jobs and Investment Act. BOMA supports this bill, which would increase from 5 percent to 10 percent the amount a non-U.S. Citizen may own of certain real estate investment trusts (REIT) to be exempted from the higher tax on foreign investments in U.S. real property interests.
Client expense: $50,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)
2010 · third_quarter · Taxation/Internal Revenue Code
H.R. 1935 - To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services. BOMA opposes changing the characterization of carried interest in an investment partnership from a capital gain to ordinary income for income tax purposes. H.R. 4306, S. 3510 - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. BOMA supports this legislation. S. 567 - A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates. BOMA supports repealing the 15% capital gains tax rate sunset provision for individuals and on the taxation of dividends at capital gains rates. H.R. 426 - Green Roofing Energy Efficiency Tax Act of 2009. BOMA supports changing the depreciation schedule to 20 years on any roof system on nonresidential real property which meets the requirements of ASHRAE Standard 90.1-2004. H.R. 1194 - Fire Sprinkler Incentive Act of 2009. BOMA supports amending the Internal Revenue Code of 1986 to classify automatic fire sprinkler systems as a 5-year property for purposes of depreciation. H.R. 4213 - Tax Extenders Act of 2009. BOMA supports extending the expiring tax provision (including leasehold depreciation and brownfields remediation) but opposes raising the tax on carried interest to finance the tax cuts.
Client expense: $50,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)
2010 · third_quarter · Taxation/Internal Revenue Code
HR 4306/S 3510 - Accelerate Restaurant Tax Depreciation Schedule
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · third_quarter · Taxation/Internal Revenue Code
Urging Congress to increase investment in second generation biofuels & restructure existing subsidies; Affordable Food and Fuel for America Act, a bill to reduce and eliminate the tax credit for alcohol fuel mixtures and the tariff on imported ethanol; LIFO repeal; LCM repeal; H.R. 1083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.1083, Business Activity Tax Simplification Act of 2009 ; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form of tax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 2010, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations; extension of individual income tax cuts ("Bush tax cuts"); H.R.5297, Small Business Jobs and Credit Act of 2010, bonus depreciation and expensing provisions; Patient Protection and Affordable Care Act of 2010 (H.R. 3590; PL No: 111-148).
Client expense: $460,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2010 · third_quarter · Taxation/Internal Revenue Code
Restaurant Depreciation-S. 3510, H.R. 4306- To amend the Internal Revenue Code of 1986 to permanently extend the 15yr recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail property Affordable Food and Fuel for America Act- H.R. 3187 Estate Tax- as part of FY10 Budget (S.Con. Res. 13), S. Amdt. 873 and S. Amdt. 974 Taxpayer Certainty and Relief Act of 2009 -S.722 The American Recovery and Reinvestment Act of 2009: P.L. 111-5 - Division A- Title VI-financial services and general government, small business administration provisions Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - S.1313, H.R. 3227 America's Healthy Future Act of 2009- Senate Draft America's Affordable Health Choices Act - H.R. 3200 - Tax and revenue provisions - Title III- Shared Responsibility, Title IV- Amendments to Internal Revenue Code of 1986 Health Care and Education Reconciliation Act of 2010 - H.R. 4872, P.L. 111-152 Patient Protection and Affordable Care Act - H.R. 3590- P.L. 111-148 -Section 9006 of Patient Protection and Affordable Care Act (PL 111-148)-Expansion of Information Reporting Requirements-Sen. Johanns Health Care Reform proposed offsets: alcohol and sugared beverage excise taxes Spousal Travel Expense Deductability- H.R. 562, S. 261- To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. Tax Extenders Act of 2009- H.R. 4213 (P.L. 111-205)- American Workers, State, and Business Relief Act of 2010 The Hiring Incentives To Restore Employment Act- H.R. 2847 (P.L. 111-147) Monitor legislation and federal issues related to Tip Credit/Tip Pooling S. Amendment No. 4596 to the Small Business Jobs & Credit Act of 2010- H.R. 5297 (P.L. 111-240) Business Meal Deductibility - H.R. 3333, S. 2905- To amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. Helping Small Businesses Grow and Prosper Act of 2009- H.R. 3952- Business Meal Deductability
Client expense: $634,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, White House Office
2010 · third_quarter · Taxation/Internal Revenue Code
HR 4306/S 3510 - Restaurant Depreciation; S 1313 Good Samaritan Hunger Act
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · third_quarter · Taxation/Internal Revenue Code
HR 273, HR 3227, S 1313, HR 4306, S 3510
Client expense: $210,083 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), Office of Policy Development, SENATE, White House Office
H.R. 1935 - Lobbied against changing "carried interest" tax provisions for certain real estate ventures. H.R. 4213 - American Jobs and Closing Tax Loopholes Act of 2009. Lobbied to extend certain tax provisions for commercial real estate. Lobbied against changing "carried interest" tax provisions for certain real estate ventures. HR 4226 - Expanding Building Energy Efficiency Act of 2009. Lobbied to increase the incentive amounts for energy efficiency upgrades. HR 3260 - Brownfields Remediation Permanent Tax Incentive Act of 2009. Lobbied to make environmental remediation expense permanent. S 1637 - Expanding Building Energy Efficiency Incentive Act of 2009. Lobbied for financial incentives to increase energy efficiency in buildings. S 3079 - Building Star Energy Efficiency Incentive Act of 2009. Lobbied for financial incentives to increase energy efficiency in buildings. HR 5476 - Building Star Energy Efficiency Incentive Act of 2009. Lobbied for financial incentives to increase energy efficiency in buildings. H.R. 4306 - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. S. 3510 - To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.
Client expense: $139,998 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE
2010 · third_quarter · Taxation/Internal Revenue Code
H.R. 4306, To Amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property (all provisions). CONTINUED ON NEXT PAGE S. 3510, To Amend the Internal Revenue Code of 1986 to permanently extend 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property (all provisions). H.R. 4213, To extend expiring tax provisions (provision extending for one-year the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · third_quarter · Taxation/Internal Revenue Code
Permanent depreciation bill (H.R. 4306, S. 3510) - regarding making permanent the depreciation schedules for leasehold improvements and new construction from 39 1/2 years to 15 years Small Business Paperwork Mandate Elimination Act (H.R. 514, S. 3578) - repealing new IRS form 1099 reporting requirements as passed in the Patient Protection and Affordable Care Act Extension of 2001 and 2003 tax cuts (no bill number) - allowing for the extension of tax cuts regarding the estate tax, capital gains tax, personal income tax and the alternative minimum tax.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · third_quarter · Taxation/Internal Revenue Code
International Tax: HR 4213; S 3793 Restaurant Depreciation: HR 4306, S 3510, HR 4213 Food Donation: HR 4213 Tax Extenders: HR 4213
Client expense: $360,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE
2010 · third_quarter · Taxation/Internal Revenue Code
S.3578 Small Business Paperwork Mandate Elimination Act; H.R. 5297 Small Business Jobs and Credit Act of 2010; H.R. 6097 American Job Builders Tax Reform Act of 2010; 2001/2003 tax cuts;1986 Tax Reform Act; 3% Tax Withholding; H.R. 4213 American Jobs Closing Tax Loopholes and Preventing Outsourcing Act; H.R. 6128/S. 3786 Fair Playing Field Act of 2010; Permanent extension of 15 percent capital gains tax; H.R. 3408/S. 2882 Taxpayer Responsibility, Accountability, and Consistency Act of 2009; H.R. 4306/S. 3510 Permanent 15-year depreciation for restaurant improvements/new construction, leasehold improvements, and retail improvements; H.R. 5141/S. 3578, Rep. Camp Motion to Recommit, Sen. Amdt. 4596, Sen. Amdt 4519 and Sen. Amdt. 4595 to H.R. 5297 Small Business Jobs and Credit Act; Contingency-fee Agreements/Tax Deduction; S. 3816 Creating American Jobs and Ending Offshoring Act; Associated Builders & Contractors Job Creation Proposal (issues related to taxes); Deductibility of Health Insurance for Purposes of Calculating Self-Employment Tax; H.R. 1470/S. 725 the Equity for Our Nations Self-Employed Act of 2009; Form 1099 Reporting Requirements included in the Patient Protection and Affordable Care Act (P.L. 11-148)
Client expense: $690,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of
2010 · third_quarter · Taxation/Internal Revenue Code
Estate tax repeal; H.R. 1083, the Business Activity Tax Simplification Act (BATSA); H.R. 2672/S. 3818, the Help Veterans Own Franchises Act; H.R. 273, 15-year depreciation schedule for restaurants; H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 3905, the Estate Tax Relief Act; H.R. 4306/S. 3510, permanently extend 15 year depreciation for restaurants/retail; H.R. 5141/S. 3578, Small Business Paperwork Mandate Elimination Act Extend expiring tax relief enacted in 2001/2003 for all taxpayers 401(k) rollovers for business start up financing
Client expense: $150,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office
2010 · second_quarter · Taxation/Internal Revenue Code
HR 4306/S 3510 - "Accelerate Restaurant Tax Depreciation Schedule"
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · second_quarter · Taxation/Internal Revenue Code
Urging Congress to increase investment in second generation biofuels & restructure existing subsidies; Affordable Food and Fuel for America Act, a bill to reduce and eliminate the tax credit for alcohol fuel mixtures and the tariff on imported ethanol; LIFO repeal; LCM repeal; H.R. 1083, Business Activity Tax Simplification Act of 2009, all provisions; retail depreciation; H.R.4306/S. 3510, To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; Streamlined Sales Tax; H.R.1083, Business Activity Tax Simplification Act of 2009 ; H.R.690/S. 144, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F, all provisions; corporate tax reform; Value Added Tax (VAT); Urging U.S. Senate to oppose any form of tax on carbonated or sweetened beverages (no bill); Urging Treasury Department to allow companies to make new interest rate elections for pension plan years beginning in 2010, and to make pension funding regulations effective only after 12/31/09; H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, sections extending expiring tax provisions, accelerated depreciation for qualified leasehold, restaurant, and retail property; H.R. 3962, Affordable Health Care for America Act, all provisions; H.R. 3590, Patient Protection and Affordable Care Act, all provisions; Letter to Congress urging relief for employer provided pension plans from 2010 funding obligation requirements; FUTA relief for employers; urged Congress to act on statutory changes to assist employers in meeting defined benefit pension plan obligations.
Client expense: $590,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2010 · second_quarter · Taxation/Internal Revenue Code
Restaurant Depreciation-S. 3510, H.R. 4306- To amend the Internal Revenue Code of 1986 to permanently extend the 15yr recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail property Business Meal Deductibility - H.R. 3333, S. 2905- To amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment. Affordable Food and Fuel for America Act- H.R. 3187 Estate Tax- as part of FY10 Budget (S.Con. Res. 13), S. Amdt. 873 and S. Amdt. 974 Tax Certainty and Relief Act of 2009 -S.722 The American Recovery and Reinvestment Act of 2009: P.L. 111-5 - Division A- Title VI-financial services and general government, small business administration provisions Good Samaritan Hunger Relief Tax Incentive Extension Act of 2009 - S.1313, H.R. 3227 America's Healthy Future Act of 2009- Senate Draft America's Affordable Health Choices Act - H.R. 3200 - Tax and revenue provisions - Title III- Shared Responsibility, Title IV- Amendments to Internal Revenue Code of 1986 Health Care and Education Reconciliation Act of 2010 - H.R. 4872, P.L. 111-152 Patient Protection and Affordable Care Act - H.R. 3590- P.L. 111-148 Health Care Reform proposed offsets: alcohol and sugared beverage excise taxes Helping Small Businesses Grow and Prosper Act of 2009- H.R. 3952- Business Meal Deductability Spousal Travel Expense Deductability- H.R. 562, S. 261- To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. Tax Extenders Act of 2009- H.R. 4213- American Workers, State, and Business Relief Act of 2010 The Hiring Incentives To Restore Employment Act- H.R. 2847 Monitor legislation and federal issues related to Tip Credit/Tip Pooling.
Client expense: $826,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office
2010 · second_quarter · Taxation/Internal Revenue Code
International Tax: HR 4213 Restaurant Depreciation: HR 4306, S 3510, HR 4213 Food Donation: HR 4213 Tax Extenders: HR 4213
Client expense: $360,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE
2010 · second_quarter · Taxation/Internal Revenue Code
H.R. 1935 - To amend the Internal Revenue code of 1986 to provide for the treatment of partnership interests held by partners providing services. BOMA opposes changing the characterization of carried interest in an investment partnership from a capital gain to ordinary income for income tax purposes. H. R. 4306/S.3510: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. BOMA supports this legislation. S. 567 - A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gains rates. BOMA supports repealing the 15% capital gains tax rate sunset provision for individuals and on the taxation of dividends at capital gains rates. H.R 426 - Green Roofing Energy Efficiency Tax Act of 2009. BOMA supports changing the depreciation schedule to 20 years on any roof system on nonresidential real property which meets the requirements of ASHRAE Standard 90.1-2004. H.R. 1194 - Fire Sprinkler Incentive Act of 2009. BOMA supports amending the Internal Revenue Code of 1986 to classify automatic fire sprinkler systems as a 5-year property for purposes of depreciation. H.R. 4213- Tax Extenders Act of 2009. BOMA supports extending the expiring tax provision (including leasehold depreciation and brownfields remediation) but opposes raising the tax on carried interest to finance the tax cuts.
Client expense: $50,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)
2010 · second_quarter · Taxation/Internal Revenue Code
American Jobs and Closing Tax Loopholes Act (H.R. 4213) - regarding the extension of restaurant depreciation schedules for leasehold improvements and new construction through 2010. Permanent depreciation bill - (H.R. 4306, S. 3510) - regarding making permanent the depreciation schedules for leasehold improvements and new construction from 39 1/2 years to 15 years.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2010 · second_quarter · Taxation/Internal Revenue Code
HR 273, HR 3227, S 1313, HR 4306, S 3510
Client expense: $466,416 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, White House Office
2010 · second_quarter · Taxation/Internal Revenue Code
Estate tax repeal; H.R. 1083, the Business Activity Tax Simplification Act (BATSA); H.R. 2672, the Help Veterans Own Franchises Act; H.R. 273, 15-year depreciation schedule for restaurants; Extend expiring small business tax credits; H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act; H.R. 3905, the Estate Tax Relief Act; H.R. 4306/S. 3510, permanently extend 15 year depreciation for restaurants/retail; H.R. 5141, Small Business Paperwork Mandate Elimination Act
Client expense: $150,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office