Death Tax Repeal Act of 2013

- Advocacy in support of H.R. 4457, Americas Small Business Tax Relief Act which is legislation that would permanently extend small business expensing for equipment and property outlined in Section 179 of the tax code.The bill would also remove the restriction of expensing heating and cooling equipment. - Advocacy in support of Death Tax Repeal Act (HR 2429 / S 1183), which would repeal the estate tax. - Advocacy in support of S. 698 / H.R. 2775 (Marketplace Fairness Act/ Remote Transactions Parity Act) which address online sales tax avoidance. - Advocacy in support of H.R. 2096 / S. 1212 (Promotion & Expansion of Private Employee Ownership Act) which allows for more businesses to consider becoming ESOPs by addressing deficiencies within the tax code

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Advocacy in support of H.R. 4457, Americas Small Business Tax Relief Act which is legislation that would permanently extend small business expensing for equipment and property outlined in Section 179 of the tax code.The bill would also remove the restriction of expensing heating and cooling equipment. - Advocacy in support of Death Tax Repeal Act (HR 2429 / S 1183), which would repeal the estate tax.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, "Fair Tax Act of 2013", H.R. 782, "Permanently Repeal the Estate Tax Act of 2013", H.R. 2429, S. 1183, "Death Tax Repeal Act of 2013", H.R. 147, H.R. 177, H.R. 782 "Death Tax Repeal Act", Issues related to H.R. 766, S. 321, "Paying a Fair Share Act of 2013", H.R. 2117, "Retirement Plan Simplification and Enhancement Act of 2013", H.R. 837, Saving for American Families Futures Act of 2013, S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $520,823 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

America's Small Business Tax Relief Act (H.R. 4457) S Corporation Permanent Tax Relief Act of 2014 (H.R. 4453) Energy Efficiency Tax Incentives Act (S. 2189) Legislation to Make Permanent Bonus Depreciation (H.R. 4718) EXPIRE Act (S. 2260) LEAP Act (S. 2234) Death Tax Repeal Act of 2013 (H.R. 2429/S. 1183) Extension/permanence for 179D deduction for energy efficient commercial buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; Alternative Minimum Tax repeal; extension of tax rates for pass-through entities, S-corporations and LLCs; codification of annual tax extenders

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

Government targets: Administration for Children & Families (ACF), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE

Reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include the Death Tax Repeal Act of 2013 (H.R. 2429 and S. 1183); General issues on House and Senate regarding comprehensive tax reform.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1259 and S 1183 Death Tax Repeal Act, repeal of the federal estate tax

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.J.Res. 130 -NSBA supports. H.R. 4 - Jobs for America Act -NSBA supports . H.R. 2 - American Energy Solutions for Lower Costs and More American Jobs Act -NSBA supports sections of the bill. H.R. 25 - Fair Tax Act of 2013 -NSBA supports. H.R. 375 - Made in America Manufacturing Act of 2013 - NSBA supports. H.R. 688 - Credit Union Small Business Jobs Creation Act of 2013 -NSBA supports. H.R. 701 - Bill amends a provision of the Securities Act of 1933 -NSBA supports. H.R. 763 - The Jobs and Premium Protection Act -NSBA supports. H.R. 1002 - Fair Access to Credit Scores Act of 2013 -NSBA supports. H.R. 1062 - SEC Regulatory Accountability Act -NSBA supports. H.R. 1072 - Freedom from Government Competition Act -NSBA supports. H.R. 1120 - Preventing Greater Uncertainty in Labor-Management Relations Act -NSBA supports. H.R. 1127 - Rebuild American Manufacturing Act of 2013 -NSBA supports. H.R. 1219 - Gulf Fisheries Fairness Act -NSBA supports. H.R. 1240 - Commercial Real Estate and Economic Development (CREED) Act of 2013-NSBA supports. H.R. 1321 - Small Business Paperwork Relief Act -NSBA supports. H.R. 1422 - EPA Science Advisory Board Reform Act of 2013 -NSBA supports. H.R. 1557 - Plain Writing Act for Regulations for 2013 -NSBA supports. H.R. 1616 - Energy Savings and Industrial Competitiveness Act -NSBA supports. H.R. 1772 - The Legal Workforce Act -NSBA opposes. H.R. 1773 - The Agricultural Guestworker Act -NSBA supports. H.R. 1909 - Export Coordination Act of 2013 -NSBA supports. H.R. 1916 - TRADE (Transparent Rules Allow Direct Exporting) for Small Businesses and Jobs Act - NSBA supports. H.R. 1926 - State Trade Coordination Act of 2013 -NSBA supports. H.R. 2131 - The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act -NSBA supports. H.R. 2263 - Export-Import Bank Termination Act -NSBA opposes. H.R. 2274 - Small Business Mergers, Acquisitions, Sales and Brokerage Simplification Act of 2013 -NSBA supports. H.R. 2419 - Small Business Credit Card Act of 2013 -NSBA supports. H.R. 2429 - Death Tax Repeal Act of 2013 -NSBA supports. H.R. 2582 - PATENT Jobs Act -NSBA supports. H.R. 2775 - Continuing Appropriations Act of 2014 -NSBA supports. H.R. 3522 - Employee Health Care Protection Act of 2013-NSBA supports. H.R. 3826 - Electricity Security and Affordability Act -NSBA supports. H.R. 3830 - Bipartisan Congressional Trade Priorities Act of 2014 -NSBA supports. H.R. 3979 - 2015 National Defense Authorization Act (NDAA) -NSBA supports portions of the bill. H.R. 4012 - Secret Science Reform Act of 2014 -NSBA supports. H.R. 4093 - Greater Opportunities for Small Business Act of 2014 -NSBA supports. H.R. 4429 -Permanent Active Financing Exception Act of 2014 -NSBA supports. H.R. 4438 - American Research and Competitiveness Act of 2014 -NSBA supports. H.R. 4453 - S Corporation Permanent Tax Relief Act of 2014 -NSBA supports. H.R. 4454 - Permanent S Corporation Charitable Contributions Act of 2014 -NSBA supports. H.R. 4457 - Americas Small Business Tax Relief Act of 2014 -NSBA supports. H.R. 4464 - Permanent CFC Look-Through Act of 2014 -NSBA supports. H.R. 4795 - Promoting New Manufacturing Act -NSBA supports. H.R. 5034 - Stop the EPA Act of 2014 -NSBA supports. H.R. 5154 - Open Government Technology Work to More Businesses Act -NSBA supports. H.R. 5184 - National Regulatory Budget Act of 2014 -NSBA supports. H.R. 5599 - Small Business Loan Simplification Act -NSBA supports. H.R. 5682 - Keystone XL Pipeline -NSBA supports. H.R. 5771 - Tax Increase Prevention Act of 2014-NSBA supports. S. 63 - Made in America Manufacturing Act -NSBA supports. S. 196 - Assuring Contracting Equity Act of 2013 -NSBA supports. S. 289 - Commercial Real Estate and Economic Development (CREED) Act of 2013-NSBA supports. S. 310 - Startup Act 3.0 -NSBA supports. S. 320 - Closing Regulatory Loopholes Act of 2013 -NSBA supports. S. 450 - Financial Regulatory Responsibility Act of 2013 -NSBA supports. S. 471 - Fair Access to Credit Scores Act of 2013 -NSBA supports. S. 544 - Rebuild American Manufacturing Act of 2013 -NSBA supports. S. 603 - The Jobs and Premium Protection Act -NSBA supports. S. 718 - Increasing American Jobs Through Greater Exports to Africa Act of 2013 -NSBA supports. S. 749 - 15-Year Depreciation bill -NSBA supports. S. 761 - Energy Savings and Industrial Competiveness Act - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 807 - Plain Writing Act for Regulations for 2013 -NSBA supports. S. 1102 - Export-Import Bank Termination Act -NSBA opposes. S.1179 - Small Business Export Growth Act of 2013 -NSBA supports. S. 1183 - Death Tax Repeal Act of 2013 -NSBA supports. S. 1342 - Small Business Investment Promotion Act -NSBA supports. S. 1353 - Cybersecurity Act of 2013 -NSBA supports. S. 1392 - Energy Savings and Industrial Competitiveness Act of 2013 -NSBA supports. S. 1498 - Small Business Tax Fairness Act -NSBA supports. S. 1900 - Bipartisan Congressional Trade Priorities Act of 2014 -NSBA supports. S. 1905 - Electricity Security and Affordability Act -NSBA supports. S. 2146 - Patent Fee Integrity Act -NSBA supports. S. 2153 - National Regulatory Fairness Act -NSBA supports. S. 2260 - Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act -NSBA supports. S. 2262 - Energy Savings and Industrial Competitiveness Act -NSBA supports. S. 2280 - Keystone XL Pipeline -NSBA supports. S. 2685 - USA FREEDOM Act of 2014 -NSBA supports. S. 2693 - Womens Small Business Ownership Act of 2014 -NSBA supports. S. 2709 - Export-Import Bank Reauthorization Act of 2014 -NSBA supports. NSBA urges lawmakers to support policies that make financing more accessible to small businesses. From ensuring small businesses are protected from deceptive credit card practices to funding and improving SBAs various lending programs. NSBA has tirelessly advocated on topics ranging from reducing the federal deficit to comprehensive tax reform and allowing the self-employed to fully deduct the cost of their health insurance. NSBA works on health care cost and quality issues, and actively push for medical liability reforms as well as pension reform. NSBA has led the charge against unfair and burdensome efforts by regulators and organized labor to stymie small businesses ability to grow and prosper. An outspoken opponent of mandatory E-Verify, NSBA also advocates against overreaching efforts to dictate the employer-employee relationship from myriad special interest groups. NSBA is a tireless advocate against unfair, unnecessary and disproportionately burdensome regulations. Leading efforts to bolster the SBA Office of Advocacy, NSBA has, for years, worked toward broad process improvements to simplify and streamline the federal regulatory process as well as the U.S. litigation system. NSBA embraces policies that promote entrepreneurial growth and environmental efficiency. NSBA has been outspoken on the need for fairness, transparency and reliability in the federal contracting. Small businesses infuse the federal marketplace with innovation, efficiency and quality, and ought to play a key role in providing goods and services to the federal government. NSBA provide critical and unique small-business perspective on key issues such as trade imbalances, international regulations and export finance programs such as those offered through the Export-Import Bank of the U.S.

Client expense: $24,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Submitted comments to the House Small Business Committee in Supported of comprehensive tax reform legislation. Monitored HR 25, the Fair Tax Act of 2013 Monitored HR 30, the Small Business Investment Enhancement and Tax Relief Act Monitored HR 119, to amend the IRS Code of 1986 to make permanent the credit for increasing research activities Monitored HR 120, the Create Jobs by Expanding the R&D Tax Credit Act Monitored HR 122, the Creating Jobs from Innovative Small Business Act Monitored HR 147, the Death Tax Repeal Act Monitored HR 177, the Death Tax Repeal Act Monitored HR 309, the Regulatory Sunset and Review Act Monitored HR 348, the Narrowing Exceptions from Withholding Taxes Act Monitored HR 375, the Make it in America Manufacturing Act Monitored HR 497, the America Works Act Monitored HR 528, the Invest in America First Act Monitored HR 535, the Put America Back to Work Act Monitored HR 615, the Market Based Manufacturing Incentive Act Monitored HR 616, the Scaling up Manufacturing Act Monitored HR 684, the Marketplace Fairness Act Monitored HR 746, the Protect Small Business Jobs Act Supported HR 774, the Small Business Start-up Savings Accounts Act Monitored HR 782, the Permanently Repeal the Estate Tax Act Monitored HR 796, the Protecting American Jobs Act Monitored HR 886, the Americas Small Business Tax Relief Act Monitored HR 1105, the Small Business Capital Access and Job Preservation Act Monitored HR 1271, the Rebuild American Manufacturing Act Monitored HR 1283, to amend the Small Business Act to provide grants to small business development centers Monitored HR 1321, the Small Business Paperwork Relief Act Monitored HR 1323, the Small Business Start-up Savings Account Act Monitored HR 1522, to provide incentives for the expansion of manufacturing in the US Supported HR 1558, to lower health premiums and increase choice for small business Monitored HR 1737, the Manufacturing Reinvestment Account Act Monitored HR 1800, the Small Business Credit Availability Act Monitored HR 2122, the Regulatory Accountability Act Monitored HR 2159, the 21st Century STEM Competitive Jobs Act Monitored HR 2429, the Death Tax Repeal Act Monitored HR 2447, the American Manufacturing Competitiveness Act Monitored HR 2461, the SBA Loan paperwork Reduction Act Monitored HR 2592, the STEM Innovation Networks Act Monitored HR 2593, the Cost-Benefit and Regulatory Transparency Enhancement Act Monitored HR 2605, the Manufacturing Innovation in America Act Monitored HR 2954, to make permanent the dedication of state and local general sales taxes Monitored HR 2940, the Rebuilding American Manufacturing Act Monitored HR 2982, the Computer Science in STEM Act Monitored HR 2988, the Forty Hours is Full Time Act Monitored HR 2992, the Business Activity Tax Simplification Act (BATSA) Monitored HR 3086, the Permanent Internet Tax Freedom Act Monitored HR 3115, the Small Business Growth through Exports Act Monitored HR 3129, to make permanent full exclusion applicable to qualified small business stock Monitored HR 3142, the STEM Readiness Act Monitored HR 3167, the Play Fair on trade and Innovation Act Monitored HR 3308, the Taxpayer Transparency Act Monitored HR 3355, the Reducing Employer Burdens, Unleashing Innovation, and Labor Development Act Monitored HR 3430, the Small Business Relief and Job Creation Act Monitored HR 3479, the Small Business Taxpayer Bill of Rights Act Monitored HR 3537, the 21st Century Investment Act Monitored HR 3581, the Small Business Efficiency Act Monitored HR 3631, the Small Manufacturer Protection Act Monitored HR 3640, the Innovation, Research, and Manufacturing Act Monitored HR 3656, the Small Business and Community Investments Expansion Act Monitored HR 3735, the Manufacturing Communities Investment Act Monitored HR 3830, the Bipartisan Congressional Trade Priorities Act Monitored HR 3861, to amend IRS code to increase start-up deduction from $5,000-$10,000 Monitored HR 3971, the On-the-Job Training Act Monitored HR 4019, the Small Business Investment Act Monitored HR 4093, the Greater Opportunities for Small Business Act Monitored HR 4121, the Small Business Development Centers Improvement Act Monitored HR 4322, the American Manufacturing and Worker Protection Act Supported HR 4457, America's Small Business Tax Relief Act Monitored HR 4743, the Bonus Depreciation Extension Act Supported HR 4933, the Motorsports Fairness and Permanency Act Supported HR 5599, the Small Business Loan Simplification Act Monitored HR 5663, the Bridge to Manufacturing Jobs Act Monitored HR 5771, the Tax Increase Prevention Act of 2014 Monitored S 4, the Rebuild America Act Monitored S 8, the End Wasteful Tax Loopholes Act Monitored S 63, the Made in America Manufacturing Act Monitored S 97, the Small Business Paperwork Relief Act Monitored S 115, the Small Business Job Creation Act Monitored S 320, the Closing Regulatory Loopholes Act Monitored S 387, the American Infrastructure Investment Fund Act Monitored S 535, the Regulation Costs to Small Businesses Act Monitored S 544/HR 1127, requiring the President to develop a comprehensive National Manufacturing Strategy Monitored S 665, the Protecting Americas Worker Act Monitored S 725, the Small Business Taxpayer Bill of Rights Act Monitored S 854, the STEM Education for the Global Economy Act Monitored S 1029, the Regulatory Accountability Act Monitored S 1087, the Enhancing Education through Technology Act Monitored S 1129, the STEM 2 Act Monitored S 1183, the Death Tax Repeal Act Monitored S 1190, the Small Business Fairness Act Monitored S 1390, the Regulatory Improvement Act Monitored S 1402, the Death Tax Repeal Act Monitored S 1472, the Strengthening Congressional Oversight of Regulatory Actions for Efficiency Act Monitored S 1498, the Small Business Tax Fairness Act Monitored S 1501, the Job Creation Through Energy Efficient Manufacturing Act Monitored S 1620, the Tax Transparency Act Monitored S 1645, the Mobile Workforce State Income Tax Simplification Act Monitored S 1658, the Start-Up Jobs and Innovation Act Monitored S 1730, the Clearing Unnecessary Regulatory Burdens Act Monitored S 1748, the American Export Promotion Act Monitored S 1801, the Level the Playing Field in Global Trade Act Monitored S 1796, the STEM Gateways Act Monitored S 1859, the Tax Extenders Act Monitored S 1896, the Manufacturing Communities Investment Act Monitored S 1900, the Bipartisan Congressional Trade Priorities Act Supported S 2260, the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Monitored S 2261, the Tax Technical Corrections Act Monitored S 2609, the Marketplace and Internet Tax Fairness Act Monitored S 2897, the Manufacturing Skills Act Supported HR 83, the Consolidated and Further Continuing Appropriations Act, 2015

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

Government targets: Bureau of Land Management (BLM), HOUSE OF REPRESENTATIVES, SENATE, U.S. Forest Service

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013 H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $414,615 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013 H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: Not reported · Firm income: $414,615

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support S. 1183 and H.R. 2429, the respective Death Tax Repeal Acts.

Client expense: $25,533 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Federal Trade Commission (FTC), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), President of the U.S., SENATE

HR 2429/S1183 Death Tax Repeal Act of 2013

Client expense: $25,300 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

No Bill or Docket # - Possible tax incentives for producing energy from animal by-products User Fees- Food Safety Death Tax Repeal Act of 2013, H.R. 2429 Death Tax Repeal Act of 2013, S. 1183

Client expense: $35,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

H.R. 684 Marketplace Fairness Act H.R. 892 S Corp. Modernization Act of 2013S.336 Marketplace Fairness Act S. Amdt. 307 to S.Con. Res. 8 - To establish a deficit-neutral reserve fund to permanently eliminate the Federal estate tax (whole amendment) S. Amdt. 656 to S.Con. Res. 8 - NEUTRAL RESERVE FUND TO ALLOW STATES TO ENFORCE STATE AND LOCAL USE TAX LAWS (whole amendment) H.R. 2429/S. 1183 The Death Tax Repeal Act of 2013 H.R. 3367 - the Small Business and Family Relief Act Tax Extenders (including S. 1859) Tax Reform including the Tax Relief Act of 2014 (House discussion draft) LIFO including Baucus discussion papers and the Tax Relief Act of 2014 Pension Issues S. 2260 EXPIRE Act Title I, Subtitle B Business Tax Extenders Title I, Subtitle C Energy Tax Extenders Title II, Subtitle B Extenders Relating to Multiemployer Defined Benefit Pension Plans H.R. 4718 To Amend the Internal Revenue Code of 1986 to Modify and Make Permanent Bonus Depreciation (Entire Bill) H.R. 4719 Fight Hunger Incentive Act of 2014 (Entire Bill) HR 5771 Tax Increase Prevention Act of 2014 (entire bill)

Client expense: $130,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE

H.R. 1737 - Manufacturing Reinvestment Account Act. Support H.R. 2429/S. 1183 - The Death Tax Repeal Act of 2013. Support H.R. 4457 - America's Small Business Tax Relief Act of 2014. Support H.R. 4438 - American Research and Competitiveness Act of 2014. SupportH.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Support H.R. 4822 - Accelerate Our Manufacturers Act. Support H.R. 5771 - Tax Increase Prevention Act of 2014. Support

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Independent Contractor/Misclassification/Payroll Fraud Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act of 2013 (H.R.782) American Taxpayer Relief Act of 2012 (HR 8) Death Tax Repeal Act of 2013 (S. 1183) Tax Extenders EXPIRE Act

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2260: EXPIRE The Expiring Provision Improvement Reform and Efficiency Act. Issues relation to possible amendments. Issues relation to tax reform: pass through entities, S-CORP, estate tax, and individual rate. Tax Reform Act of 2014: Titles I, II, and III. Discussion with Ways and Means Committee staff regarding provisions relating to tax rate modifications, various deductions, LIFO, and individual tax rate. H.R.2429; S.1183: Death Tax Repeal Act of 2013. Seeking Cosponsors. H.R.4457: America's Small Business Tax Relief Act of 2013. Seeking Cosponsors. H.R.4453: Permanent S Corporations Built-In Gains Recognition Period Act of 2014. H.R.4718: To Amend the Internal Revenue Code of 1986 to Modify and Make Permanent Bonus Depreciation. Marketplace Fairness Act, various proposals relating to internet sales tax. H.R.1918; S.958: Brewers Excise and Economic Relief Act of 2013. H.R.494; S.917: Small Brewer Reinvestment and Expanding Workforce Act. Advocacy efforts in opposition to repeal of LIFO. Advocacy efforts in support of making small business expensing, Sec. 179 permanent. H.R.5771: Tax Increase Prevention Act of 2014.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General Tax Issues: Estate Tax Repeal; LIFO Accounting Method; Like Kind Exchange Tax treatment; Advertising Cost tax deduction as it all relates to the Tax Refrom Act of 2014 (draft form, no current bill number); H.R. 2429, Death Tax Repeal Act of 2013; S. 1183, Death Tax Repeal Act of 2013.

Client expense: $175,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), Natl Labor Relations Board (NLRB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Marketplace Fairness Act (S.743 & H.R.684) Death Tax Repeal Act (S.1183 & H.R.2429)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate and gift tax reform S. 1183 and H.R. 2429 (Death Tax Repeal Act of 2013), all provisions Tax Reform Act of 2014, all provisions H.R. 5872 (American Solution for Simplifying the Estate Tax Act of 2014), all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reform issues HR 2084, S 1957 - Partnership to Build America Act of 2014 HR 2429, S 1183 - Death Tax Repeal Act HR 694, S 250, S 268, S 307 - Corporate Tax Reform, including various corporate tax loopholes HR 4679 - Stop Corporate Tax Inversions Act, reduced tax benefits for inverted firms Repatriation tax rate and rules Refundable low-income ARRA tax credits HR 5771 - Tax extenders Tax extenders, including the specific issues of Active Financing Exception; CFC Look-Through Rule; Research & Experimentation Tax Credit; Bonus Depreciation; Section 179 Expensing Limit on individual itemized deductions and selected exclusions Federal income tax deduction for state and local government taxes Commuter Parity Act of 2013 - Federal income tax exclusion for employer-sponsored mass transit commuter benefits Federal income tax exclusion for interest on state and local government public purpose bonds Federal tax reform impact on state and local government revenues Reduced tax rates on capital gains and dividends Corporate taxes, including rates, loopholes, repatriation, territorial S 1533 - Stop Tax Haven Abuse Act S 743, HR 684, S 2609 - Marketplace Fairness Act, (i.e. state and local taxes on internet and remote sales tax) HR 3086, S 1431, Internet Tax Freedom Act - state and local taxes on internet access HR 3724, S 1364 - Digital Goods and Services Tax Fairness Act HR 2992 - Business Activity Tax Simplification Act HR 1129 - Mobile Workforce State Income Tax Simplification Act HR 2309, S 1235 - Wireless Tax Fairness Act of 2013 S 410 and in general - Financial Transaction Tax Medical Device Tax

Client expense: $490,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, U.S. Trade Representative (USTR), White House Office

Tax Reform LIFO Repeal S. 1183 - Death Tax Repeal Act of 2013 H.R. 2429 - Death Tax Repeal Act of 2013

Client expense: $220,114 · Firm income: Not reported

Government targets: Defense Logistics Agency, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

HR 2429 and S 1183 Death Tax Repeal Act - provisions relating to estate tax repeal. S 2260 EXPIRE Act - provisions relating to Section 179 expensing, bonus depreciation and the Commercial Buildings Tax Deduction S 277 Provisions relating to LIFO S 2609 Marketplace and Internet Tax Fairness Act - provisions relating to remote sellers HR 684 Marketplace Fairness Act - provisions relating to remote sellers

Client expense: $67,339 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support S. 1183 and H.R. 2429, the respective Death Tax Repeal Acts.

Client expense: Not reported · Firm income: $7,838

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Federal Trade Commission (FTC), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), President of the U.S., SENATE

S Corporation Modernization; Tax reform; Private company access to capital and tax structure; Consumer Financial Protection Bureau; Healthcare law and its impact on business; Paperwork burden; jobs Act; Small Business Tax Cut Act, estate tax H.R.2429;S.1183

Client expense: $109,613 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance; H.R. 1, H.R. 4457, H.R. 5021. Issues related to the estate tax; H.R. 2429, S. 1183. Issues related to the extension of certain tax credit and deduction provisions; H.R. 4719, H.R. 5806, H.R. 5771. Issues related to the establishment of certain tax preferred disability and dependent accounts; H.R. 5326, S. 2806, H.R. 647, S. 313, H.R. 83.

Client expense: $708,090 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Opposed proposals to repeal the use of like-kind exchanges for construction equipment and repeal the "Last in, First Out" (LIFO) accounting method. Urged Congress to support the Death Tax Repeal Act (S. 1183/HR 2429) to permanently repeal the federal estate tax. Urged lawmakers to simplify the tax code to create an environment conducive for entrepreneurship and business risk-taking and investment, but avoid policies harmful to equipment distributors, such as dramatically extending depreciation periods. Urged Congress to remedy the unintended consequences the Affordable Care Act's 3.8 percent tax on unearned income has on distributors that rent and sell construction equipment. Supported efforts to reinstate and make permanent 50 percent bonus depreciation for equipment purchases. Urged Congress to permanently increase Sec. 179 expensing levels to incentivize small business investment. Urged support for the Tax Increase Prevention Act of 2014 (H.R. 5571) to reinstate tax extenders that expired at the end of 2013.

Client expense: Not reported · Firm income: $90,000

Government targets: HOUSE OF REPRESENTATIVES, Occupational Safety & Health Administration (OSHA), SENATE, State, Dept of (DOS)

Urged Congress to support the Death Tax Repeal Act (S. 1183/H.R. 2429) to permanently repeal the federal estate tax. Urged lawmakers to pursue comprehensive tax reform to add simplification and certainty to the tax code. Supported efforts to reinstate and make permanent 50 percent bonus depreciation for equipment purchases. Urged Congress to permanently increase Sec. 179 expensing levels to incentivize small business investment. Urged support for the Tax Increase Prevention Act of 2014 (H.R. 5571) to reinstate tax extenders that expired at the end of 2013.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 8 American Taxpayer Relief Act, P.L. 112-240 (All provisions) S. 1183 & H.R. 2429 Death Tax Repeal Act of 2013 (All provisions) H.R. 2054 & S. 991 A bill to modify the taxation of reinsurance through non-taxed affiliates (All provisions) Draft: Dave Camp Tax Reform Proposal (All provisions)

Client expense: $350,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Emergency Management Agency (FEMA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE, Treasury, Dept of

Reduction of the maximum federal estate tax rate and ultimate elimination of federal estate, gift and generation-skipping taxes; specific bills include the Death Tax Repeal Act of 2013 (H.R. 2429 and S. 1183); General issues on House and Senate regarding comprehensive tax reform.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax, HR 2429 and S 1183

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, Fair Tax Act of 2013 H.R. 782, Permanently Repeal the Estate Tax Act of 2013 H.R. 2429, S. 1183, Death Tax Repeal Act of 2013H.R. 147, H.R. 177, H.R. 782 Death Tax Repeal Act Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013 H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013 H.R. 837, Saving for American Families Futures Act of 2013 S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013 Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $752,132 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H. J. Res. 124 Continuing Appropriations Resolution of 2015 Bill would fund federal agencies at FY2014 levels, continuing projects and activities of the Federal Government through Dec. 11, 2014; would authorize the training and arming of Syrian rebels fighting Islamic State of Iraq and the Levant (ISIL) forces; extends the Internet Tax Freedom Act through Dec. 11, 2014 as well as the Export-Import Bank of the United States until June 2015. NSBA supports.H.R. 4 Jobs for America Act A compilation of 14 bills that would make revisions to federal law to improve the conditions necessary for economic growth and job creation including several business tax extender provisions: Section 179 expensing, bonus depreciation, research and experimentation tax credit, among others. NSBA supports. H.R. 2 American Energy Solutions for Lower Costs and More American Jobs Act A compilation of 13 bills that would remove federal government obstacles to the production of more domestic energy; to ensure transport of that energy reliably to businesses, consumers, and other end users; to lower the cost of energy to consumers; to enable manufacturers and other businesses to access domestically produced energy affordably and reliably in order to create and sustain more secure and well-paying American jobs; and for other purposes. NSBA supports sections of the bill. H.R. 25 Fair Tax Act of 2013 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supports. H.R. 375 Made in America Manufacturing Act of 2013 - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry, among other things. NSBA supports. H.R. 688 Credit Union Small Business Jobs Creation Act of 2013 - Increases the credit union member business lending limit from 12.25 percent to 27.5 percent, among other things. NSBA supports. H.R. 701 Bill amends a provision of the Securities Act of 1933 to direct the Securities and Exchange Commission to add a particular class of securities to those exempted under the Act and to provide a deadline for doing so. NSBA supports. H.R. 763 The Jobs and Premium Protection Act Bill will act to amend the PPACA to repeal provisions imposing an annual fee on health insurance providers. NSBA supports. H.R. 803 Workforce Innovation and Opportunity Act Bill seeks to modernize and improve existing federal workforce development programs and ensure businesses find the skilled employees they need to compete and create jobs in the U.S. NSBA supports. H.R. 1002 Fair Access to Credit Scores Act of 2013 Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. H.R. 1062 SEC Regulatory Accountability Act Bill requires the SEC to undertake an enhanced cost-benefit analysis before adopting any new regulations. NSBA supports. H.R. 1072 Freedom from Government Competition Act - Requires each executive or military department or independent establishment to obtain all goods and services necessary for or beneficial to the accomplishment of its authorized functions by procurement from private sources, with certain exceptions. NSBA supports. H.R. 1120 Preventing Greater Uncertainty in Labor-Management Relations Act Bill would prohibit the National Labor Relations Board from taking any action that requires a quorum of the members of the Board until such time as Board constituting a quorum shall have been confirmed by the Senate. NSBA supports. H.R. 1127 Rebuild American Manufacturing Act of 2013 Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. H.R. 1219 Gulf Fisheries Fairness Act Bill would increase state water boundaries to 120 feet or 9 nautical miles (whichever is greater) and gives states greater control over their reef fisheries to open up more waters for commercial and recreational fishermen. NSBA supports. H.R. 1240 - Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. H.R. 1321 Small Business Paperwork Relief Act Bill would suspend civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest and other relevant conditions. NSBA supports. H.R. 1557 Plain Writing Act for Regulations for 2013 Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. H.R. 1616 - Energy Savings and Industrial Competitiveness Act - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. H.R. 1772 The Legal Workforce Act Bill would make the use of E-Verify mandatory for new hires and impose severe employer penalties. NSBA opposes. H.R. 1773 The Agricultural Guestworker Act Bill would create a simplified and expanded agricultural guest worker program. NSBA supports.H.R. 1909 Export Coordination Act of 2013 Bill would establish stronger congressional oversight and coordination of trade assistance across 20 agencies. NSBA supports. H.R. 1916 TRADE (Transparent Rules Allow Direct Exporting) for Small Businesses and Jobs Act Bill is directed at helping SMEs stay current on changing foreign regulations. It requires Commerce (via MAC) to publish changes in tariff/non-tariff and technical barriers on export.gov or a successor website. NSBA supports. H.R. 1926 State Trade Coordination Act of 2013 Bill would establish the framework to ensure that federal and state trade agencies work in unison to assist their local exporters. NSBA supports. H.R. 2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act Bill would allocate green cards to foreign graduates of U.S. universities with advanced degrees in science, technology, engineering, and math (STEM) fields, increase H-1B visas, repeal the employment-based per-country cap, establish a new entrepreneur visa program and strengthen the investor visa program. NSBA supports. H.R. 2263 Export-Import Bank Termination Act Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. H.R. 2274 Small Business Mergers, Acquisitions, Sales and Brokerage Simplification Act of 2013 Bill would allow merger and acquisition brokers who perform services in connection with the transfer of ownership of smaller privately held companies to register with the SEC by filing an electronic notice. NSBA supports. H.R. 2419 Small Business Credit Card Act of 2013 Bill further protects small-business owners credit cards from unfair and deceptive practices of credit card companies. NSBA supports. H.R. 2429 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. H.R. 2582 PATENT Jobs Act Bill exempts USPTO from Presidential Sequestration Order issued on March 1, 2013. NSBA supports. H.R. 2775 Continuing Appropriations Act of 2014 The final version of the bill makes continuing appropriations through January 15, 2014, thus ending the government shutdown, and increases the debt limit through February 7, 2014. NSBA supports. H.R. 3522 Employee Health Care Protection Act of 2013 Bill would allow health insurance plans that were offered in 2013 to continue being offered through 2018. It treats such coverage as a grandfathered health plan for purposes of an individual meeting the requirement to maintain minimum essential health coverage. NSBA supports. H.R. 3826 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. H.R. 3830 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. H.R. 4093 Greater Opportunities for Small Business Act of 2014 Bill would increase the small business prime contracting goal to 25% and the small business subcontracting goal to 40%. NSBA supports. H.R. 4429 Permanent Active Financing Exception Act of 2014 Bill would amend the Internal Revenue Code to allow the deferral of tax on certain income earned in foreign companies when calculating taxable income. NSBA supports. H.R. 4438 American Research and Competitiveness Act of 2014 Bill amends the Internal Revenue Code of 1986 to simplify and make permanent the research credit. NSBA supports. H.R. 4453 S Corporation Permanent Tax Relief Act of 2014 -- To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations. NSBA supports. H.R. 4454 Permanent S Corporation Charitable Contributions Act of 2014 -- Bill would amend the Internal Revenue Code to make permanent a rule that expired at the end of 2013 that defines how a shareholder in an S corporation adjusts the basis of that S corporation stock to account for that corporations contributions of property to charity. NSBA supports. H.R. 4457 Americas Small Business Tax Relief Act of 2014 The legislation would make permanent section 179 expensing and allow businesses to deduct up to $500,000 annually in expenses incurred buying machinery, equipment, computer software, and similar items. NSBA supports. H.R. 4464 Permanent CFC Look-Through Act of 2014 Bill would amend the Internal Revenue Code to make permanent the look-through rule that applied to the taxable years of foreign corporations beginning after Dec. 31, 2005 and before Jan. 1, 2014. This treatment would be permanently effective for taxable years beginning after Dec. 31, 2013. NSBA supports.H.R. 4718 Bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property placed in service after Dec.31, 2013 and modifies the definition of "qualified property" to include qualified retail improvement property. NSBA supports. H.R. 5034 Stop the EPA Act of 2014 Bill amends title 5 of the U.S. Code to provide for certain special congressional review procedures for the rulemaking of the Environmental Protection Agency (EPA) to require: (1) a retroactive review of all past EPA regulations, (2) any regulation with an economic impact over $50 million must be sent to Congress for approval, (3) regulations that are not approved by Congress to no longer be law, (4) all new proposed regulations with an economic impact over $50 million must be approved by Congress before they take affect and (5) no new proposed regulations until the retroactive review is completed and Congress acts to approve it. NSBA supports. H.R. 5154 Open Government Technology Work to More Businesses Act A bill to direct the Small Business Administration (SBA) to make rules that simplify, streamline, and digitize the registration process small businesses use to be considered for Federal contracts. NSBA supports. H.R. 5184 National Regulatory Budget Act of 2014 Bill would provide for a national regulatory budget process where Congress would establish regulatory cost caps for each federal agency. NSBA supports. H.R. 5599 Small Business Loan Simplification Act -- Bill would clarify that the use of electronic signatures and records in SBA loan and related financing programs is permitted. NSBA supports. S. 63 Made in America Manufacturing Act - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry. NSBA supports. S. 196 Assuring Contracting Equity Act of 2013 Increases govt wide contracting goal for small biz from 23% to 25 percent and requires federal agencies to consult with SBA to determine standards for procurement officers to follow re: past compliance of potential contractors with small business subcontracting goals. NSBA supports. S. 289 Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. S. 310 Startup Act 3.0 - This bill seeks to provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 320 Closing Regulatory Loopholes Act of 2013 Bill would require Congressional review over federal agency guidance documents and major guidance documents prior to implementation. NSBA supports. S. 450 Financial Regulatory Responsibility Act of 2013 Bill requires enhanced cost-benefit analysis and justification for certain regulations proposed by federal banking, securities, commodities, and housing regulators. NSBA supports. S. 471 Fair Access to Credit Scores Act of 2013 - Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. S. 544 Rebuild American Manufacturing Act of 2013 - Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. S. 603 The Jobs and Premium Protection Act The legislation would repeal the annual fee on health insurance providers enacted by the PPACA. NSBA supports. S. 718 Increasing American Jobs Through Greater Exports to Africa Act of 2013 -- Directs the President to establish a comprehensive U.S. strategy for public and private investment, trade, and development in Africa that focuses on: (1) increasing exports of U.S. goods and services to Africa by 200% in real dollar value within 10 years, (2) promoting the alignment of U.S. commercial interests with development priorities in Africa, (3) improving the competitiveness of U.S. businesses in Africa, (4) encouraging a greater understanding among U.S. business and financial communities of the opportunities Africa holds for U.S. exports, and (5) fostering partnership opportunities between U.S. and African small- and medium-sized enterprises. NSBA supports. S. 749 15-Year Depreciation bill 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. NSBA supports. S. 761 Energy Savings and Industrial Competiveness Act Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 807 Plain Writing Act for Regulations for 2013 - Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports.S. 1102 Export-Import Bank Termination Act -- Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. S.1179 Small Business Export Growth Act of 2013 Bill will further lower barriers to exporting for small businesses by improving federal export assistance programs. NSBA supports. S. 1183 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. S. 1342 Small Business Investment Promotion Act Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced. NSBA supports. S. 1353 Cybersecurity Act of 2013 Bill would implement and codify certain aspects of the Presidents Cybersecurity Executive Order, among other things. NSBA supports. S. 1392 Energy Savings and Industrial Competitiveness Act of 2013 - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 1498 Small Business Tax Fairness Act Legislation that will provide targeted tax relief to small businesses. NSBA supports. S. 1900 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. S. 1905 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. S. 2146 Patent Fee Integrity Act Bill would allow the USPTO to keep all the user fees paid by inventors and businesses. NSBA supports. S. 2153 National Regulatory Fairness Act Bill would provide for a national regulatory budget process where Congress would establish regulatory cost caps for each federal agency. NSBA supports. S. 2260 Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Bill would reinstate and extend certain expired and expiring tax provisions through Dec. 31, 2015; most of the provisions expired on Dec. 31, 2013, and would be retroactively reinstated, but a few are scheduled to expire on Dec. 31, 2014. NSBA supports. S. 2262 Energy Savings and Industrial Competitiveness Act -- Bill would promote and facilitate the development and deployment of new energy efficiency technologies and adoption of more efficient processes. NSBA supports. S. 2693 Womens Small Business Ownership Act of 2014 Legislation to increase business counseling and training services, and improve access to lending and federal contracts for women entrepreneurs. NSBA supports. S. 2709 Export-Import Bank Reauthorization Act of 2014 The five-year reauthorization package would incrementally increase the Banks spending authority to $160 billion from $140 billion over a four-year period, require the Bank to submit reports to Congress detailing its business plan and risk exposure, and ensure the Banks loan loss ratio is less than two percent for any quarter in that fiscal year. The bill would also require a Government Accountability Office (GAO) study to be completed within one year to identify the risk to taxpayers of the Banks Medium-Term Program. NSBA supports.

Client expense: $24,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Commission on Civil Rights, U.S. Trade Representative (USTR), White House Office

Independent Contractor/Misclassification/Payroll Fraud Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act of 2013 (H.R.782) American Taxpayer Relief Act of 2012 (HR 8) Death Tax Repeal Act of 2013 (S. 1183) Tax Extenders EXPIRE Act

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 122, "Fair Tax Act of 2013", H.R. 782, "Permanently Repeal the Estate Tax Act of 2013", H.R. 2429, S. 1183, "Death Tax Repeal Act of 2013", H.R. 147, H.R. 177, H.R. 782 "Death Tax Repeal Act", Issues related to H.R. 766, S. 321, Paying a Fair Share Act of 2013, H.R. 2117, Retirement Plan Simplification and Enhancement Act of 2013, H.R. 837, Saving for American Families Futures Act of 2013, S. 1270, Secure Annuities for Employee (SAFE) Retirement Act of 2013,Issues related to H. Con. Res. 25, S. Con. Res. 8, Concurrent Resolution on the Budget for Fiscal Year 2014 S. 8, End Wasteful Tax Loopholes Act S. Con. Res. 12, A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement H.R. 1040, Flat Tax Act H.R. 352, Tax Code Termination Act S. 1085, Small Business Tax Certainty and Growth Act of 2013 H.R.1618, To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee Issues related to H.R. 1 (Reserved for the Speaker) H.R. __, The Tax Reform Act of 2014

Client expense: $647,621 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Submitted comments to the House Small Business Committee in Supported of comprehensive tax reform legislation. Monitored HR 25, the Fair Tax Act of 2013 Monitored HR 30, the Small Business Investment Enhancement and Tax Relief Act Monitored HR 119, to amend the IRS Code of 1986 to make permanent the credit for increasing research activities Monitored HR 120, the Create Jobs by Expanding the R&D Tax Credit Act Monitored HR 122, the Creating Jobs from Innovative Small Business Act Monitored HR 147, the Death Tax Repeal Act Monitored HR 177, the Death Tax Repeal Act Monitored HR 309, the Regulatory Sunset and Review Act Monitored HR 348, the Narrowing Exceptions from Withholding Taxes Act Monitored HR 375, the Make it in America Manufacturing Act Monitored HR 497, the America Works Act Monitored HR 528, the Invest in America First Act Monitored HR 535, the Put America Back to Work Act Monitored HR 615, the Market Based Manufacturing Incentive Act Monitored HR 616, the Scaling up Manufacturing Act Monitored HR 684, the Marketplace Fairness Act Monitored HR 746, the Protect Small Business Jobs Act Supported HR 774, the Small Business Start-up Savings Accounts Act Monitored HR 782, the Permanently Repeal the Estate Tax Act Monitored HR 796, the Protecting American Jobs Act Monitored HR 886, the Americas Small Business Tax Relief Act Monitored HR 1105, the Small Business Capital Access and Job Preservation Act Monitored HR 1271, the Rebuild American Manufacturing Act Monitored HR 1283, to amend the Small Business Act to provide grants to small business development centers Monitored HR 1321, the Small Business Paperwork Relief Act Monitored HR 1323, the Small Business Start-up Savings Account Act Monitored HR 1522, to provide incentives for the expansion of manufacturing in the US Supported HR 1558, to lower health premiums and increase choice for small business Monitored HR 1737, the Manufacturing Reinvestment Account Act Monitored HR 1800, the Small Business Credit Availability Act Monitored HR 2122, the Regulatory Accountability Act Monitored HR 2159, the 21st Century STEM Competitive Jobs Act Monitored HR 2429, the Death Tax Repeal Act Monitored HR 2447, the American Manufacturing Competitiveness Act Monitored HR 2461, the SBA Loan paperwork Reduction Act Monitored HR 2592, the STEM Innovation Networks Act Monitored HR 2593, the Cost-Benefit and Regulatory Transparency Enhancement Act Monitored HR 2605, the Manufacturing Innovation in America Act Monitored HR 2954, to make permanent the dedication of state and local general sales taxes Monitored HR 2940, the Rebuilding American Manufacturing Act Monitored HR 2982, the Computer Science in STEM Act Monitored HR 2988, the Forty Hours is Full Time Act Monitored HR 2992, the Business Activity Tax Simplification Act (BATSA) Monitored HR 3086, the Permanent Internet Tax Freedom Act Monitored HR 3115, the Small Business Growth through Exports Act Monitored HR 3129, to make permanent full exclusion applicable to qualified small business stock Monitored HR 3142, the STEM Readiness Act Monitored HR 3167, the Play Fair on trade and Innovation Act Monitored HR 3308, the Taxpayer Transparency Act Monitored HR 3355, the Reducing Employer Burdens, Unleashing Innovation, and Labor Development Act Monitored HR 3430, the Small Business Relief and Job Creation Act Monitored HR 3479, the Small Business Taxpayer Bill of Rights Act Monitored HR 3537, the 21st Century Investment Act Monitored HR 3581, the Small Business Efficiency Act Monitored HR 3631, the Small Manufacturer Protection Act Monitored HR 3640, the Innovation, Research, and Manufacturing Act Monitored HR 3656, the Small Business and Community Investments Expansion Act Monitored HR 3735, the Manufacturing Communities Investment Act Monitored HR 3830, the Bipartisan Congressional Trade Priorities Act Monitored HR 3861, to amend IRS code to increase start-up deduction from $5,000-$10,000 Monitored HR 3971, the On-the-Job Training Act Monitored HR 4019, the Small Business Investment Act Monitored HR 4093, the Greater Opportunities for Small Business Act Monitored HR 4121, the Small Business Development Centers Improvement Act Monitored HR 4322, the American Manufacturing and Worker Protection Act Supported HR 4457, America's Small Business Tax Relief Act Monitored HR 4743, the Bonus Depreciation Extension Act Supported HR 4933, the Motorsports Fairness and Permanency Act Supported HR 5599, the Small Business Loan Simplification Act Monitored HR 5663, the Bridge to Manufacturing Jobs Act Monitored S 4, the Rebuild America Act Monitored S 8, the End Wasteful Tax Loopholes Act Monitored S 63, the Made in America Manufacturing Act Monitored S 97, the Small Business Paperwork Relief Act Monitored S 115, the Small Business Job Creation Act Monitored S 320, the Closing Regulatory Loopholes Act Monitored S 387, the American Infrastructure Investment Fund Act Monitored S 535, the Regulation Costs to Small Businesses Act Monitored S 544/HR 1127, requiring the President to develop a comprehensive National Manufacturing Strategy Monitored S 665, the Protecting Americas Worker Act Monitored S 725, the Small Business Taxpayer Bill of Rights Act Monitored S 854, the STEM Education for the Global Economy Act Monitored S 1029, the Regulatory Accountability Act Monitored S 1087, the Enhancing Education through Technology Act Monitored S 1129, the STEM 2 Act Monitored S 1183, the Death Tax Repeal Act Monitored S 1190, the Small Business Fairness Act Monitored S 1390, the Regulatory Improvement Act Monitored S 1402, the Death Tax Repeal Act Monitored S 1472, the Strengthening Congressional Oversight of Regulatory Actions for Efficiency Act Monitored S 1498, the Small Business Tax Fairness Act Monitored S 1501, the Job Creation Through Energy Efficient Manufacturing Act Monitored S 1620, the Tax Transparency Act Monitored S 1645, the Mobile Workforce State Income Tax Simplification Act Monitored S 1658, the Start-Up Jobs and Innovation Act Monitored S 1730, the Clearing Unnecessary Regulatory Burdens Act Monitored S 1748, the American Export Promotion Act Monitored S 1801, the Level the Playing Field in Global Trade Act Monitored S 1796, the STEM Gateways Act Monitored S 1859, the Tax Extenders Act Monitored S 1896, the Manufacturing Communities Investment Act Monitored S 1900, the Bipartisan Congressional Trade Priorities Act Supported S 2260, the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Monitored S 2261, the Tax Technical Corrections Act Monitored S 2609, the Marketplace and Internet Tax Fairness Act Monitored S 2897, the Manufacturing Skills Act

Client expense: $110,000 · Firm income: Not reported

H.R. 684 Marketplace Fairness Act H.R. 892 S Corp. Modernization Act of 2013S.336 Marketplace Fairness Act S. Amdt. 307 to S.Con. Res. 8 - To establish a deficit-neutral reserve fund to permanently eliminate the Federal estate tax (whole amendment) S. Amdt. 656 to S.Con. Res. 8 - NEUTRAL RESERVE FUND TO ALLOW STATES TO ENFORCE STATE AND LOCAL USE TAX LAWS (whole amendment) H.R. 2429/S. 1183 The Death Tax Repeal Act of 2013 H.R. 3367 - the Small Business and Family Relief Act Tax Extenders (including S. 1859) Tax Reform including the Tax Relief Act of 2014 (House discussion draft) LIFO including Baucus discussion papers and the Tax Relief Act of 2014 Pension Issues S. 2260 EXPIRE Act Title I, Subtitle B Business Tax Extenders Title I, Subtitle C Energy Tax Extenders Title II, Subtitle B Extenders Relating to Multiemployer Defined Benefit Pension Plans H.R. 4718 To Amend the Internal Revenue Code of 1986 to Modify and Make Permanent Bonus Depreciation (Entire Bill) H.R. 4719 Fight Hunger Incentive Act of 2014 (Entire Bill)

Client expense: $140,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE

Capital Cost Recovery - Tax Reform Carbon Tax Study Debt Limit Increase Executive Compensation Issues in Tax ReformEXPIRE Act H.R. 2429, S. 1183, Death Tax Repeal Act H.R. 4438, American Research and Competitiveness Act H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4718, Permanent 50% bonus depreciation bill H.R. 634, Business Risk Mitigation and Price Stabilization Act H.R. 634, S. 888, H.R. 677, re. Derivatives H.R. 677, To Exempt Inter-Affiliate Swaps from Regulatory Requirements of Title VII of the Dodd-Frank Act Highway Trust Fund Short Term Funding Patch Medical Device Tax Proposed Pension Benefit Guaranty Corporation (PBGC) Premium Increase R&D tax credit: strengthened, permanent, competitive Retirement/Pension Issues in Tax Reform S. 1645, H.R. 1129, Mobile Workforce State Income Tax Simplification Act Small Business Tax Reform H.R. 3814, Swap Dealer De Minimis Threshold Tax Reform

Client expense: $4,290,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Tax reform issues HR 4 - Jobs for America Act; Medical Device Tax HR 3086 - Permanent Internet Tax Freedom Act S 2360, S 2704, S 2786, S 2895 - Inversions- reduced tax benefits for inverted firms HR 4679 - Stop Corporate Tax Inversions Act Tax extenders- offsets, duration, active financing exception, CFC look-through rule HR 4453, HR 3474, S 2260 - tax extenders HR 4438 - Research and Experimentation Tax Credit bill HR 4718 - Bonus Depreciation HR 4457 - Section 179 Expensing Limit on individual itemized tax deductions and selected exclusions Federal income tax deduction for state and local government taxes Consumer Parity Act of 2013- Federal income tax exclusion for employer sponsored mass transit commuter benefits Federal income tax exclusion for interest on state and local government public purpose bonds Federal tax reform's impact on state and local government revenues Reduced tax rates on capital gains and dividends Corporate taxes, including rates, loopholes, repatriation, territorial S 1533 - Stop Tax Haven Abuse Act S 743, HR 684, S 2609 - Marketplace Fairness (i.e. state and local taxes on internet and remote sales tax) HR 3086, S 1431, HR 4, S 2735 - State and local taxes on internet access HR 3724, S 1364 - Business Activity Tax Simplification Act HR 1129 - Mobile Workforce State Income Tax Simplification Act HR 2309, S 1235 - Wireless Tax Fairness Act of 2013 S 410 - Financial Transaction Tax HR 5330 - Bringing Urgent Investment to Local Development Act HR 2084, S 1957 - Partnership to Build America Act of 2014 HR 2429, S 1183 - Death Tax Repeal Act HR 694, S 250, S 268, S 307 - Corporate Tax Reform, closing various corporate tax loopholes

Client expense: $550,000 · Firm income: Not reported

Government targets: Council of Economic Advisers (CEA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

No Bill or Docket # - Possible tax incentives for producing energy from animal by-products User Fees- Food Safety Death Tax Repeal Act of 2013, H.R. 2429 Death Tax Repeal Act of 2013, S. 1183

Client expense: $35,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR), White House Office

Issues related to the tax treatment of financial products such as life insurance, annuities, retirement savings plans, employer-provided qualified and non-qualified benefit programs, and health insurance; H.R. 4457, H.R. 5021. Issues related to the estate tax; H.R. 2429, S. 1183.

Client expense: $698,190 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Marketplace Fairness Act (S.743 & H.R.684) Death Tax Repeal Act (S.1183 & H.R.2429)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE

Estate and gift tax reform S. 1183 and H.R. 2429 (Death Tax Repeal Act of 2013), all provisions Tax Reform Act of 2014, all provisions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

America's Small Business Tax Relief Act - H.R. 4457 S Corporation Permanent Tax Relief Act of 2014 - H.R. 4453 Energy Efficiency Tax Incentives Act - S. 2189 Legislation to Make Permanent Bonus Depreciation - H.R. 4718EXPIRE Act - S. 2260 LEAP Act - S. 2234 Death Tax Repeal Act of 2013 - H.R. 2429/S. 1183 Extension/permanence for 179D deduction for energy efficient commercial buildings General tax reform issues including code simplification; employers' marginal tax rates; Alternative Minimum Tax repeal; extension of tax rates for pass-through entities, S-corporations and LLCs; codification of annual tax extenders

Client expense: $23,266 · Firm income: Not reported

Government targets: Employment & Training Administration, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE