Restoring America's Competitiveness in Enterprise (RACE) Act of 2013

S 31/HR 434 - Internet Tax Freedom Act (provisions related to taxation on Internet access and electronic commerce); S 151 - Restoring America's Competitiveness in Enterprise (RACE) Act of 2013 (provisions related to the corporate tax rate); S 213 - Telephone Excise Tax Elimination Act of 2013 (provisions related to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services); S 268 - CUT Loopholes Act (provisions related to tax treatment of controlled foreign corporations); S 250 - Corporate Tax Dodging Prevention Act (provisions related to tax treatment of controlled foreign corporations); S 743/HR 684 - Marketplace Fairness Act of 2013 (provisions related to sourcing issues for interstate sales and telecom tax simplification); S 1235/HR 2309 - Wireless Tax Fairness Act (provisions related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); S. 1364 - Digital Goods and Services Tax Fairness Act (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S. 1431 - Internet Tax Freedom Act (provisions related to taxation of Internet Service Providers; S Amendment 578 to S Con Res 8 - To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws (provisions related to sales tax); S Amendment 581 to S Con Res 8 - To exempt remote sales of business inputs (provisions related to sales tax); H.R. 434/S. 31 - Internet Tax Freedom Act (provisions related to taxation on Internet Access and electronic commerce); HR 694 - Corporate Tax Fairness Act (provisions related to tax treatment of controlled foreign corporations); HR 905 - Research and Development Tax Credit Extension Act of 2013 (provisions related to extending the research credit); H Con Res 25 - Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023 (provisions related to the corporate tax rate); HR 1129 - Mobile Workforce State Income Tax Simplification Act of 2013 (provisions related to changes to non-resident personal income tax returns); HR 1295 - Medical Device Tax Elimination Act (provisions related to the excise tax on medical devices); and H.R. 3086 - Permanent Internet Tax Freedom Act (provisions related to taxation on Internet Service Providers.

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions.HR 905, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023, provisions related to the corporate tax rate S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 268, CUT Loopholes Act, as it relates to tax treatment of controlled foreign corporations S 250, Corporate Tax Dodging Prevention Act, as it relates to tax treatment of controlled foreign corporations HR 694, Corporate Tax Fairness Act, as it relates to tax treatment of controlled foreign corporations HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013, provisions related to the corporate tax rate S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws, as it relates to sales tax S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs, as it relates to sales tax HR 434/S 31, Internet Tax Freedom Act, provisions related to taxation on Internet access and electronic commerce HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Act, provisions related to taxation on internet service providers

Tax reform issues related to corporate tax rates and taxes on corporate dividendsHR 905, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023, provisions related to the corporate tax rate S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 268, CUT Loopholes Act, as it relates to tax treatment of controlled foreign corporations S 250, Corporate Tax Dodging Prevention Act, as it relates to tax treatment of controlled foreign corporations HR 694, Corporate Tax Fairness Act, as it relates to tax treatment of controlled foreign corporations HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013, provisions related to the corporate tax rate S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws, as it relates to sales tax S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs, as it relates to sales tax HR 434/S 31, Internet Tax Freedom Act, provisions related to taxation on Internet access and electronic commerce HR 1129, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Act, provisions related to taxation on internet service providers

S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013 (provisions related to the corporate tax rate); S 213, Telephone Excise Tax Elimination Act of 2013 (provisions related to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services); S 268, CUT Loopholes Act (provisions related to tax treatment of controlled foreign corporations); S 250, Corporate Tax Dodging Prevention Act (provisions related to tax treatment of controlled foreign corporations); S 743/HR 684, Marketplace Fairness Act of 2013 (provisions related to sourcing issues for interstate sales and telecom tax simplification); S 1235/HR 2309, Wireless Tax Fairness Act (provisions related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws (provisions related to sales tax); S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs (provisions related to sales tax); HR 694, Corporate Tax Fairness Act (provisions related to tax treatment of controlled foreign corporations); HR 905, Research and Development Tax Credit Extension Act of 2013 (provisions related to extending the research credit); H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023 (provisions related to the corporate tax rate); HR 1129, Mobile Workforce State Income Tax Simplification Act of 2013 (provisions related to changes to non-resident personal income tax returns); HR 1295, Medical Device Tax Elimination Act (provisions related to the excise tax on medical devices); Draft, Digital Goods and Services Tax Fairness Act (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); and General discussion of tax reform issues related to corporate tax rates and taxes on corporate dividends

Tax reform issues related to corporate tax rates and taxes on corporate dividendsHR 905, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023, provisions related to the corporate tax rate S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 268, CUT Loopholes Act, as it relates to tax treatment of controlled foreign corporations S 250, Corporate Tax Dodging Prevention Act, as it relates to tax treatment of controlled foreign corporations HR 694, Corporate Tax Fairness Act, as it relates to tax treatment of controlled foreign corporations HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013, provisions related to the corporate tax rate S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws, as it relates to sales tax S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs, as it relates to sales tax HR 434/S 31, Internet Tax Freedom Act, provisions related to taxation on Internet access and electronic commerce HR 1129, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property Draft, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services

Tax reform issues related to corporate tax rates and taxes on corporate dividendsHR 905, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit H Con Res 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023, provisions related to the corporate tax rate S 743/HR 684, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services S 268, CUT Loopholes Act, as it relates to tax treatment of controlled foreign corporations S 250, Corporate Tax Dodging Prevention Act, as it relates to tax treatment of controlled foreign corporations HR 694, Corporate Tax Fairness Act, as it relates to tax treatment of controlled foreign corporations HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices S 151, Restoring America's Competitiveness in Enterprise (RACE) Act of 2013, provisions related to the corporate tax rate S Amendment 578 to S Con Res 8, To establish a deficit-neutral reserve fund to ensure marketplace fairness by allowing States to enforce State and local use tax laws, as it relates to sales tax S Amendment 581 to S Con Res 8, To exempt remote sales of business inputs, as it relates to sales tax HR 434/S 31, Internet Tax Freedom Act, provisions related to taxation on Internet access and electronic commerce HR 1129, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns Draft, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property Draft, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services