Arthur Woolweaver, Jr., Social Security Act Improvements for the Terminally Ill Act

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Energy efficiency tax credits, H.R. 2328, S. 998

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 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. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3905 The Estate Tax Relief Act of 2009 Bill increases the estate tax exemption level to $5 million, and reduces the rate to 35 percent, both phased-in over ten years. NSBA supported. H.R. 3952 - Helping Small Businesses Grow and Prosper Act of 2009 Bill would amend the Internal Revenue Code of 1986 increase the amount allowable as a deduction for meals and entertainment expenses of small businesses. NSBA supported. H.R. 3962 Affordable Health Choice for America Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate and tax on the wealthy provisions. H.R. 3991 Emergency Influenza Containment Act To ensure that American workers are able to follow, without financial harm, the recommendations of their employer and public health authorities to stay home when they have symptoms of a contagious disease that may put co-workers, customers, or the public at risk. NSBA opposed. H.R. 4067 The Business Checking Fairness Act Bill would authorize interest-bearing transaction accounts at depository institutions. NSBA supported. H.R. 4154 The Permanent Estate Tax Relief for Families, Farmers and Small Businesses Bill of 2009 Bill permanently extends the top federal estate tax rate of 45 percent with a $3.5 million exclusion. NSBA supports permanent reform of the estate tax. H.R. 4213 Tax Extenders Act of 2009 The bill would extend the research and development tax credit, the deduction for state sales and real property taxes, an exception for Subpart F active financing income, and the deduction allowed for teachers who purchase their own classroom supplies. NSBA supported. H.R. 4302 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. H.R. 4321 Comprehensive Immigration Reform ASAP Act of 2009 A bill to provide for comprehensive immigration reform by providing a path the citizenship for non-documented individuals through the establishment of a set of criteria. In addition, the bill addresses border security and employee legality. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA has not taken a position on the legislation. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1617 The Investments for Manufacturing Progress and Clean Technology (IMPACT) Act Bill would require the Secretary of Commerce to establish a program for the award of grants to states to establish revolving loan funds for small and medium-sized manufacturers to improve energy efficiency and produce clean energy technology. NSBA supported. S. 1679 Affordable Health Choices Act Bill would provide for comprehensive health care reform. NSBA has opposed provisions in the bill that provide for employer mandates and a public health insurance options, while supported the addition of provisions that provide for greater tax credits for small businesses and more aggressive cost-containment provisions. NSBA maintains reservations and has not taken a position on the legislation. S. 1754 - Home Office Deduction Simplification Act of 2009 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. S. 1796 Americas Healthy Future Act of 2009 Bill would provide for comprehensive health care reform. NSBA has expressed concerns with several provisions, including the excise tax on high-cost insurance, the unintended consequences resulting from the threshold established in the free-rider provisions for employers, and others. In addition, NSBA has supported several provisions that aim to reduce the cost of health care while advocated for additional efforts to reduce the long-term cost of health care. NSBA maintains reservations and has not taken a position on the legislation. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. S. 2784 Carper-Voinovich Estate Tax Proposal Bill would freeze the estate tax at the 2009 levelsany estate above $7 million per couple or $3.5 million per individual would be taxed at a 45 percent rate. NSBA supports permanent reform of the estate tax. S. 2869 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. S. 2919 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. H.R. 3590 Patient Protection and Affordable Care Act Senate passed legislation representing the melding of Senate HELP and Senate Finance Committee legislation providing comprehensive health care reform. NSBA withheld final judgment of the legislation but has expressed concerns and support for various provisions. Issue: H1N1 Paid Sick Leave Similar to H.R. 3991, the Senate held hearings and NSBA provided comments on potential Senate language. NSBA opposed any language resembling H.R. 3991.

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 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. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3905 The Estate Tax Relief Act of 2009 Bill increases the estate tax exemption level to $5 million, and reduces the rate to 35 percent, both phased-in over ten years. NSBA supported. H.R. 3952 - Helping Small Businesses Grow and Prosper Act of 2009 Bill would amend the Internal Revenue Code of 1986 increase the amount allowable as a deduction for meals and entertainment expenses of small businesses. NSBA supported. H.R. 3962 Affordable Health Choice for America Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate and tax on the wealthy provisions. H.R. 3991 Emergency Influenza Containment Act To ensure that American workers are able to follow, without financial harm, the recommendations of their employer and public health authorities to stay home when they have symptoms of a contagious disease that may put co-workers, customers, or the public at risk. NSBA opposed. H.R. 4067 The Business Checking Fairness Act Bill would authorize interest-bearing transaction accounts at depository institutions. NSBA supported. H.R. 4154 The Permanent Estate Tax Relief for Families, Farmers and Small Businesses Bill of 2009 Bill permanently extends the top federal estate tax rate of 45 percent with a $3.5 million exclusion. NSBA supports permanent reform of the estate tax. H.R. 4213 Tax Extenders Act of 2009 The bill would extend the research and development tax credit, the deduction for state sales and real property taxes, an exception for Subpart F active financing income, and the deduction allowed for teachers who purchase their own classroom supplies. NSBA supported. H.R. 4302 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. H.R. 4321 Comprehensive Immigration Reform ASAP Act of 2009 A bill to provide for comprehensive immigration reform by providing a path the citizenship for non-documented individuals through the establishment of a set of criteria. In addition, the bill addresses border security and employee legality. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA has not taken a position on the legislation. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1617 The Investments for Manufacturing Progress and Clean Technology (IMPACT) Act Bill would require the Secretary of Commerce to establish a program for the award of grants to states to establish revolving loan funds for small and medium-sized manufacturers to improve energy efficiency and produce clean energy technology. NSBA supported. S. 1679 Affordable Health Choices Act Bill would provide for comprehensive health care reform. NSBA has opposed provisions in the bill that provide for employer mandates and a public health insurance options, while supported the addition of provisions that provide for greater tax credits for small businesses and more aggressive cost-containment provisions. NSBA maintains reservations and has not taken a position on the legislation. S. 1754 - Home Office Deduction Simplification Act of 2009 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. S. 1796 Americas Healthy Future Act of 2009 Bill would provide for comprehensive health care reform. NSBA has expressed concerns with several provisions, including the excise tax on high-cost insurance, the unintended consequences resulting from the threshold established in the free-rider provisions for employers, and others. In addition, NSBA has supported several provisions that aim to reduce the cost of health care while advocated for additional efforts to reduce the long-term cost of health care. NSBA maintains reservations and has not taken a position on the legislation. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. S. 2784 Carper-Voinovich Estate Tax Proposal Bill would freeze the estate tax at the 2009 levelsany estate above $7 million per couple or $3.5 million per individual would be taxed at a 45 percent rate. NSBA supports permanent reform of the estate tax. S. 2869 The Small Business Job Creation and Access to Capital Act Bill would increase loan limits for small business concerns, to provide for low interest refinancing for small business concerns. NSBA supported. S. 2919 The Small Business Lending Enhancement Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities. NSBA supported. H.R. 3590 Patient Protection and Affordable Care Act Senate passed legislation representing the melding of Senate HELP and Senate Finance Committee legislation providing comprehensive health care reform. NSBA withheld final judgment of the legislation but has expressed concerns and support for various provisions. Issue: H1N1 Paid Sick Leave Similar to H.R. 3991, the Senate held hearings and NSBA provided comments on potential Senate language. NSBA opposed any language resembling H.R. 3991.

Energy efficiency tax credits, H.R. 2328, S. 998

Client expense: Not reported · Firm income: $37,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. H.R. 859 - Small Business CHOICE Act of 2009 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. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. 2360 Small Business Health Options Program Act A bill to amend 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 health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. H.R. 2382 Credit Card Interchange Fees Act Bill would amend the Truth in Lending Act to prohibit unfair practices in electronic payment system networks, and for other purposes. NSBA supported. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2920 - Statutory Pay-As-You-Go Act of 2009 Bill would reinstitute and update the Pay-As-You-Go requirement of budget neutrality on new tax and mandatory spending legislation, enforced by the threat of annual, automatic sequestration. NSBA supported certain provisions of the legislation. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3170 Fiscal Year 2010 Financial Services Appropriations Bill Bill contains $24.2 billion in total spending, with funding to the Treasury Department, the Executive Office of the President, the Judiciary, and the District of Columbia, and several other related agencies, including funds for combating tax evasion and improving services to taxpayers through Internal Revenue Services funding. NSBA supported funding for taxpayer assistance and education. H.R. 3200 Americas Affordable Health Choices Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate provisions. H.R. 3380 Promoting Lending to Americas Small Business Act Bill would amend the Federal Credit Union Act to advance the ability of credit unions to promote small business growth and economic development opportunities, and for other purposes. NSBA supported. H.R. 3457 Small Business Credit Card Act of 2009 Bill would amend the Truth in Lending Act to provide coverage under such Act for credit cards issued to small businesses, and for other purposes. NSBA supported. H.R. 3615 - Home Office Tax Deduction Act of 2009 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. 3639 - Expedited CARD Reform for Consumers Act of 2009 Bill would amend the Credit CARD Act of 2009 to establish an earlier effective date for various consumer protections, and for other purposes. NSBA supported. H.R. 3952 - Helping Small Businesses Grow and Prosper Act of 2009 Bill would amend the Internal Revenue Code of 1986 increase the amount allowable as a deduction for meals and entertainment expenses of small businesses. NSBA supported. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supported. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 515 The Patent Reform Act of 2009 Bill would reform U.S. patent system. NSBA opposed. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. S. 979 Small Business Health Options Program Act A bill to amend 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 health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. NSBA supported. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. S. 1615 Next Step for Main Street Credit Availability Act of 2009 Bill would amend the Small Business Act and the Small Business Investment Act of 1958 to stop the small business credit crunch, and for other purposes. NSBA supported. S. 1679 Affordable Health Choices Act Bill would provide for comprehensive health care reform. NSBA has opposed provisions in the bill that provide for employer mandates and a public health insurance options, while supported the addition of provisions that provide for greater tax credits for small businesses and more aggressive cost-containment provisions. NSBA maintains reservations and has not supported or opposed the legislation. S. 1754 - Home Office Deduction Simplification Act of 2009 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. S. 1796 Americas Healthy Future Act of 2009 Bill would provide for comprehensive health care reform. NSBA has expressed concerns with several provisions, including the excise tax on high-cost insurance, the unintended consequences resulting from the threshold established in the free-rider provisions for employers, and others. In addition, NSBA has supported several provisions that aim to reduce the cost of health care while advocated for additional efforts to reduce the long-term cost of health care. NSBA maintains reservations and has not supported or opposed the legislation. S. 1832 Small Business Access to Capital Act of 2009 Bill would increase loan limits for small business concerns, provide for low interest refinancing for small business concerns, and for other purposes. NSBA supported. Issue: Comprehensive Immigration Reform A virtual proposal for comprehensive immigration reform was been discussed in the House and Senate. NSBA has advocated for provisions that would protect small businesses against overly burdensome regulations resulting from mandates on small businesses. NSBA continues to monitor developments and advocate with staff the potential for unintended consequences resulting from immigration legislation to small businesses.

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. S.998 to amortize unfinished goods. Beverage alcohol issues.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25 - Fair Tax Act of 2009 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supported. H.R. 275 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. H.R. 627 - Credit Cardholders Bill of Rights Act of 2009 Bill would prohibit or reform various credit-card practices. NSBA supported. H.R. 859 - Small Business CHOICE Act of 2009 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. 946 - The Plain Language Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. H.R. 1321 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. H.R. 1409 - Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. H.R. 1470 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. 1509 - Home Office Deduction Simplification Act 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. 2360 Small Business Health Options Program Act A bill to amend 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 health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. H.R. 2460 Health Families Act A bill to provide for paid sick leave to ensure that Americans can address their own health needs and the health needs of their families. NSBA opposed. H.R. 2910 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. H.R. 2963 IT Tax Credit for Small Business Act Bill provides a modest and time-limited tax credit to small businesses for the purchase of computer hardware and software. NSBA supported. H.R. 2965 Enhancing Small Business Research and Innovation Act of 2009 Bill would amend and reauthorize the Small Business Act with respect to the Small Business Innovation Research Program and the Small Business Technology Transfer Program. NSBA opposed. H.R. 3200 Americas Affordable Health Choices Act To provide affordable, quality health care to all Americans and reduce the growth of health care spending, and for other purposes. NSBA supports the insurance market reforms and cost containment provisions; however, is opposed to the employer mandate provisions. S. 292 - Withholding Tax Relief Act of 2009 A bill to repeal the mandatory three-percent withholding requirement on all payments for goods and services made to federal, state and local contractors. NSBA supports. S. 391 Healthy Americans Act To provide affordable, guaranteed private health coverage that will make Americans healthier and can never be taken away. NSBA has been supportive of many provisions but withheld judgment on the overall bill. S. 414 - Credit C.A.R.D. (Credit Card Accountability, Responsibility and Disclosure) Act Bill would prohibit or reform various credit-card practices. NSBA supported. S. 560 Employee Free Choice Act of 2009 To amend the National Labor Relations Act to establish an efficient system to enable employees to form, join, or assist labor organizations, to provide for mandatory injunctions for unfair labor practices during organizing efforts, and for other purposes. NSBA opposed. S. 574 - Plain Writing Act of 2009 Bill would establish plain language as the standard style for Government documents issued to the public, and for other purposes. NSBA supported. S. 725 - Equity for Our Nations Self-Employed Act of 2009 The bill 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. S. 979 Small Business Health Options Program Act A bill to amend 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 health coverage more affordable, predictable, and accessible. NSBA maintains reservation about pooling and connector provisions included in the bill. S. 996 S Corporation Modernization Act of 2009 To provide permanent relief, the bill would allow S corporations to liquidate unproductive assets after seven yearsfreeing up capital to be used to grow the business and create jobs. NSBA supported. S. 998 SIMPLE Cafeteria Plan Act of 2009 Bill would update the tax code to allow small business employees to purchase employer-provided health insurance with pre-tax dollars. It also strengthens current law for all cafeteria plans by expanding dependent flexible spending accounts (DCFSA) and including coverage for long-term care benefits. S. 1152 Health Families Act A bill to provide for paid sick leave to ensure that Americans can address their own health needs and the health needs of their families. NSBA opposed. S. 1233 SBIR/STTR Reauthorization Act of 2009 Bill would reauthorize and improve the SBIR and STTR programs. NSBA supported. S. 1402 Small Business Jump Start Act of 2009 Bill would increase the threshold for the deduction phase-out for start-up costs from $50,000 to $60,000 and widens the pool of businesses who can claim the entire $10,000 deduction that first year. NSBA supported. Issue: Comprehensive Health Care Reform A virtual proposal for comprehensive health care reform has been vetted through committees in the first quarter of 2009. NSBA has advocated for several principles in comprehensive health care reform, including robust reforms to the health delivery system and insurance market. In addition, NSBA has advocated for a broad proposal for health care reform that provides for a long-term solution for all. In addition, NSBA has expressed the need for further consideration and consultation with the small business community on several proposals in health care reform, including the public health insurance option, health insurance exchange, and a potential role for employers.

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components. Trade: Korea, Panama, Philippines, Thailand, U.S. Department of Agriculture: Market Access Program; Imported Food Safety. Distilled spirits product information. Drunk driving/transportation and underage prevention issues. Tax and Trade Bureau Notice No. 73.

Client expense: Not reported · Firm income: Not reported

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components. Trade: Korea, Panama, Philippines, Thailand, U.S. Department of Agriculture: Market Access Program; Imported Food Safety. Distilled spirits product information. Drunk driving/transportation and underage prevention issues. Tax and Trade Bureau Notice No. 73.

Client expense: Not reported · Firm income: Not reported

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components. Trade: Korea, Panama, Philippines, Thailand, U.S. Department of Agriculture: Market Access Program; Imported Food Safety. Distilled spirits product information. Drunk driving/transportation and underage prevention issues. Tax and Trade Bureau Notice No. 73.

Client expense: Not reported · Firm income: Not reported

Distilled spirits advertising and marketing practices. H.R.2488 to reduce the rate of tax on distilled spirits. S.998 to amortize unfinished goods. Beverage alcohol issues. H.R.2362 and S.1707 to reduce the duty on certain gold club components. Trade: Korea, Panama, Philippines, Thailand, U.S. Department of Agriculture: Market Access Program; Imported Food Safety. Distilled spirits product information. Drunk driving/transportation and underage prevention issues. Tax and Trade Bureau Notice No. 73.

Client expense: Not reported · Firm income: Not reported