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Energy Efficiency Tax Incentives Act
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0
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
83pct
36d open
vs 3,002 other S bills in the 113th — cohort avg 39d
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2021 · second_quarter · Taxation/Internal Revenue Code
Taxation of Pass-Through Entities Section 199A Qualified Business Income Tax Deduction: Oppose any reduction to or repeal of the 20-percent deduction for qualified business income under Section 199A, including phasing out the deduction above certain income thresholds. H.R. 1381, Main Street Tax Certainty Act, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions. S. 480, Main Street Tax Certainty Act, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions. Depreciation Rules Implementation of 30-year alternative depreciation system schedule for rental real estate placed in service prior to 2018 for taxpayers electing out of limits on interest deductibility as enacted in Public Law 116-260: Requested that the Treasury Department and the Internal Revenue Service issue guidance permitting an automatic change in the method of accounting for taxpayers that are impacted by the legislative changes made in P.L. 116-260. Also requested that guidance be issued consistent with the relief granted pursuant to Rev. Proc. 2020-22 and Rev. Proc. 2020-23, allowing partnerships subject to the BBA centralized partnership audit regime to file an amended return (Form 1065) and make a late Section 163(j) election and issue amended Schedules K for tax years beginning in 2018 and 2019. Low-Income Housing Tax Credit and Middle-Income Housing Tax Credit H.R. 2573, Affordable Housing Credit Improvement Act of 2021, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. S. 1136, Affordable Housing Credit Improvement Act of 2021, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. H.R. 3077 (116th Congress), Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. S. 1703 (116th Congress), Affordable Housing Credit Improvement Act of 2019, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. S. 3365 (115th Congress), Middle-Income Housing Tax Credit Act of 2018, to amend the Internal Revenue Code of 1986 to provide a credit for middle-income housing, and for other purposes, all provisions. Department of the Treasury, Internal Revenue Service, 26 CFR Part 1, REG-119890-18, RIN 1454 BO92, Section 42, Low-Income Housing Credit Average Income Test Regulations Opportunity Zones Opportunity Zones: No bill introduced, but support legislative change reduce the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes. Also, support maintaining current-law capital gains rate applicable to deferred capital gains invested in Opportunity Funds. Rehabilitation Tax Credit H.R. 1483, Revitalizing Economies, Housing, and Businesses Act of 2021 or the REHAB Act of 2021, to amend the Internal Revenue Code of 1986 to modify the rehabilitation credit, all provisions. Adaptive Reuse Discussed potential for tax incentives to spur adaptive reuse of non-residential commercial buildings into multifamily buildings. Energy Tax Incentives H.R. 848, Growing Renewable Energy and Efficiency Now Act of 2021 (GREEN Act of 2021), to amend the Internal Revenue Code of 1986 to provide incentives for renewable energy and energy efficiency, and for other purposes, Section 303: Energy Efficient Commercial Buildings Deduction; Section 304: Extension, Increase, and Modifications of New Energy Efficient Home Credit; and Section 405: Alternative Fuel Refueling Property Credit. H.R 2346, Energy Efficient Qualified Improvement Property Act of 2020, or the E-QUIP Act, to amend the Internal Revenue Code of 1986 to allow 10-year straight line depreciation for energy efficient qualified improvement property, and for other purposes, all provisions. S. 1298, Clean Energy for America Act, to amend the Internal Revenue Code of 1986 to provide tax incentives for increased investment in clean energy: Title II -- Incentives for Clean Transportation, Section 202: Transportation Electrification (portion of provision impacting the alternative fuel vehicle refueling property credit) and Title III -- Incentives for Energy Efficiency, Section 301: Credit for new energy efficient residential buildings and Section 303: Enhancement of energy efficient commercial buildings deduction; and Title VI -- Workforce Development Requirements, Section 601: Use of qualified apprentices. S. 2118, Clean Energy for America Act, to amend the Internal Revenue Code of 1986 to provide tax incentives for increased investment in clean energy: Title III -- Incentives for Energy Efficiency, Section 301: Credit for new energy efficient residential buildings and Section 303: Enhancement of energy efficient commercial buildings deduction; and Title V -- Workforce Development Requirements, Section 501: Use of qualified apprentices. Support long-term extension of New energy efficient home credit (IRC 45L). Support expansion of Energy efficient commercial buildings deduction (IRC 179D) to establish a sliding scale of energy improvements, which would help spur investment in energy efficient improvements in older buildings. Title I of the Energy Efficiency Tax Incentives Act (S. 2189 in the 113th Congress), amending IRC 179D to preserve the deductions application for new construction and public buildings, while also meaningfully incentivizing private-sector investment in building performance retrofits. Assessed efficacy of alternative fuel vehicle refueling property credit (IRC 30C) as it pertains to the multifamily industry. Davis-Bacon Oppose requiring Davis-Bacon for projects authorized as part of any forthcoming infrastructure legislation and to be required to be able to benefit from tax incentives, including energy tax incentives, generally. Infrastructure Support: Expanding the Low-Income Housing Tax Credit (H.R. 2573 / S. 1136), enacting the Middle-Income Housing Tax Credit, enacting the REHAB Act (H.R. 1483), Foreign Investment in Real Property Tax Act (FIRPTA) Repeal, enacting the Efficient Qualified Improvement Property Act of 2020 (E-QUIP) (H.R. 2346), making permanent the Section 45L New energy efficient home credit, and reducing the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes. Biden Tax Proposals Department of the Treasury, General Explanations of the Administration's Fiscal Year 2022 Revenue Proposals, American Families Plan: Increase the Top Marginal Income Tax Rate for High Earners, Reform the Taxation of Capital Income, Rationalize Net Investment Income and Self-Employment Contribution Act Taxes, Tax Carried (Profits) Interests as Ordinary Income, and Repeal Deferral of Gain from Like-Kind Exchanges. Biden Administration, The American Families Plan, tax proposals impacting: tax rates on individual income, capital gains tax rates, carried interest, the Medicare surtax on net investment income, stepped-up basis and taxation of unrealized capital gains at death, like-kind exchanges, and the limitation of excess business losses. Biden campaign tax proposals impacting multifamily housing (tax rates on individual income, capital gains tax rates, value of itemized deductions, elimination of stepped-up basis and taxation of unrealized capital gains at death, elimination of like-kind exchanges, expansion of Low-Income Housing Tax Credit, establishment of renter's tax credit, depreciation of multifamily property, and $15,000 first-time homebuyer tax credit). Like-Kind Exchanges Like-kind exchanges: Support retaining current law. Carried Interest Carried interest: NMHC believes that carried interest should be treated as a long-term capital gain if the underlying asset is held for at least one year. H.R. 1068, Carried Interest Fairness Act of 2021, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. S. 1598, Carried Interest Fairness Act of 2021, to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. Stepped-Up Basis at Death and Taxation of Unrealized Capital Gains at Death Support retaining current law providing for stepped-up basis at death and taxation of capital gains upon actual sale. H.R 2286, to amend the Internal Revenue Code of 1986 to treat property transferred by gift or at death as sold for fair market value, and for other purposes, all provisions. Senator Van Hollen Discussion Draft, Sensible Taxation and Equity Promotion Act of 2021, to amend the Internal Revenue Code of 1986 to realize gains from property at the time of death, and for other purposes, all provisions. Foreign Investment in Real Property Tax Act (FIRPTA) H.R. 2210 (116th Congress), Invest in America Act, to amend the Internal Revenue Code of 1986 to repeal certain provisions applicable to foreign investment in United States real property, all provisions. H.R. 3123, Parity for Non-Traded REITs Act, to amend the Internal Revenue Code of 1986 to provide the same treatment to publicly offered, non-traded Real Estate Investment Trusts as is provided to exchange-traded Real Estate Investment Trusts under the Foreign Investment in Real Property Tax Act of 1980, all provisions. Down payment Assistance H.R. 1360, American Dream Down payment Act, to amend the Internal Revenue Code of 1986 to establish qualified down payment savings programs, all provisions.
Client expense: $2,040,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Consumer Financial Protection Bureau (CFPB), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Postal Service (USPS)
2015 · second_quarter · Taxation/Internal Revenue Code
Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities or otherwise disadvantaging multifamily real estate relative to other asset classes. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit (while also increasing program resources) and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (6) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. We oppose proposals increasing taxes on capital gains. Finally, we favor: (1) repealing or reforming FIRPTA rules to incent foreign investment in U.S. real estate; and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Modify Like-Kind Exchange Rules for Real Property and Collectibles Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Reform the Taxation of Capital Income H.R. 1, Tax Reform Act of 2014 (113th Congress). Section 1001: Simplification of individual income tax rates. Section 1002: Deduction for adjusted net capital gain. Section 1405: Repeal of deduction for taxes not paid or accrued in a trade or business. Section 1502: Determination of net earnings from self employment. Section 3104: Reform of accelerated cost recovery system. Section 3113: Repeal of deduction for energy efficient commercial buildings. Section 3133: Repeal of like-kind exchanges. Section 3139: Depreciation recapture on gain from disposition of certain depreciable realty. Section 3204: Low-income housing tax credit. Section 3217: Repeal of new energy efficient home credit. Section 3431: Termination of private activity bonds. Section 3621: Ordinary income treatment in the case of partnership interest held in connection with performance of services. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions (113th Congress). Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12. Rules Related to Treatment of Gains from Depreciable Property. Section 15. Repeal of Like-Kind Exchanges. Tax Extenders We supported the permanent extension of Bonus Depreciation, Section 179 Small Business Expensing, the flat 9 Percent Low-Income Housing Tax Credit (with an expansion to provide for a flat 4 percent LITHC for acquisitions), the Energy Efficient Commercial Building Deduction (with an expansion to allow for retrofits of multifamily properties), the New Energy Efficient Home Credit, and the New Markets Tax Credit H.R. 636, America's Small Business Tax Relief Act. Section 2: Expensing of Certain Depreciable Assets for Small Business S. 1660, A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions. Foreign Investment in Real Property Tax Act (FIRPTA) We support FIRPTA repeal. If this is not feasible, we favor: (1) exempting from the application of FIRPTA gains of foreign pension funds from the disposition of U.S. real property interests; and (2) increasing the amount of U.S. REIT stock minority shareholders can hold without triggering tax. S. 915, Real Estate and Investment Jobs Act of 2015, to amend the Internal Revenue Code of 1986 to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property interests, and for other purposes, all provisions. H.R. 2128, Real Estate Investment and Jobs Act of 2015, to amend the Internal Revenue Code of 1986 to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property interests, and for other purposes, all provisions. Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Exempt Foreign Pension Funds from the Application of the Foreign Investment in Real Property Tax Act (FIRPTA) Low-Income Housing Tax Credit (LIHTC) H.R. 1142, To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program, all provisions. S. 1193, a bill to amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program, all provisions Draft legislation to amend the Internal Revenue Code of 1986 to allow the conversion of private activity bond volume cap into State housing credit ceiling for allocation under the low-income housing tax credit, all provisions. Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Reform and Expand the Low-Income Housing Tax Credit (LIHTC), allow conversion of private activity bond volume cap into LIHTCs and encourage mixed income occupancy by allowing LIHTC-supported projects to elect a criterion employing a restriction on average income. We also favor proposals to expand LIHTC resources, such those to enable the conversion of private activity bonds into Low-Income Housing Tax Credits and to provide a minimum 4 percent credit rate for Housing Bond-financed properties. Energy Tax Incentives S. 2189, the Energy Efficiency Tax Incentives Act (113th Congress). Section 101: Extension and modification of deduction for energy-efficient commercial buildings. Section 102. Deduction for retrofits of existing commercial and multifamily buildings. Estate Tax H.R. 1105, Death Tax Repeal Act of 2015, Section 2. Repeal of Estate and Generation-Skipping Transfer Taxes. Carried Interest H.R. 2889, Carried Interest Fairness Act of 2015, to amend the Internal Revenue Code of 1986to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. S. 1686, Carried Interest Fairness Act of 2015, to amend the Internal Revenue Code of 1986to provide for the proper tax treatment of personal service income earned in pass-thru entities, all provisions. Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Tax Carried Interests as Ordinary Income Fire Sprinklers H.R. 5622 (113th Congress), Fire Sprinkler Incentive Act, to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, all provisions. S. 1163 (113th Congress), Fire Sprinkler Incentive Act, to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, all provisions.
2015 · first_quarter · Environment/Superfund
Extension of Treasury Grants Program for Manufacturing Energy Efficiency/Combined Heat and Power (CHP)/Industrial/Retrofit Efficiency Support investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Support Energy Savings and Industrial Competitiveness Act - S. 761 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings Energy Savings Act of 2013 - H.R. 1659 Support Federal Cost Reduction Act of 2013 - H.R. 472 Support Energy Savings and Industrial Competitiveness Act of 2013 - H.R. 1616 Support Smart Energy Act - H.R. 142 Support action on tax and program efforts to increase national industrial efficiency Support Streamlining Energy Effieicincy for Schools Act of 2013 - S. 1084 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support "best practices" approach to align building owners and their tenants to reduce energy demands - S. Amdt. 1847 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Support adding Energy Productivity Innovation Challenge ("EPIC Act of 2013") as an amendment to S. 1392 Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support increased deployment of CHP, WHP in Tennessee Valley Authority's 2015 Integrated Resource Plan Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) in DOE, Congressional letter Support funding for energy efficiency programs in Fiscal Year 2014 Energy and Water Development Appropriations Bill Support greater effectiveness of the Public Service Company of Colorado's Renewable Energy Standard Compliance Plan Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support the Better Buildings Act - H.R. 2126 Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Oppose Indiana Senate Bill 340 - S.B. 340 / Support greater use of CHP, WHP Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363 Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260 Support Energy Efficiency Improvement Act of 2014 - S. 2971, H.R. 2126 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535
2015 · first_quarter · Economics/Economic Development
Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdtown and budget & debt crisis. Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) - H.R. 2016 Job Creation Fiscal Year 2014 Funding for DOE's Office of Energy Efficiency and Renewable Energy; Energy Information Administration Small Business participation in public contracting matters High-Performance Federal Buildings Act - H.R. 2616 Extend in 2014 tax provisions that expired in 2013/2014 Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support Metal Theft Prevention Act of 2013 - S. 394 and H.R. 867 Support for Commercial Buildings Energy Consumption Survey (CBECS) Support for comprehensive energy efficiency legislation - S. 761 and H.R. 1616 Support for "Race to the Top" Initiative - S. 1218 Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act - H.R. 1406 Support Energy Savings and Industrial Competitiveness Act - S. 2074 and H.R. 1616 Oppose anti-Davis-Bacon/anti-PLA Amendments - H.R. 2216 Oppose Perry Amendment banning use of PLAs on Federal construction - H.R. 2217 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings Energy Savings Act of 2013 - H.R. 1659 Support The Home Owner Managing Energy Savings Act of 2013 - H.R. 2128 Support The Construction Quality Assurance Act - H.R. 1942 Support expansion of retrofit loan programs, reforms to IRS Section 179D Support GSA's Green Building Program to House, Senate Congressional Appropriations Committees Oppose Senate Amendment No. 493 (McConnell Amendment) to repeal Davis-Bacon Act coverage from federal projects Support Federal Cost Redution Act of 2013 - H.R. 472 Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multiemployer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act - H.R. 142 Oppose Working Family Flexibility Act - H.R. 1406 Support action on tax, program efforts to increase natual industrial effieciency Support Energy Efficient Schools Support commercial building energy moderniazation deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2013 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Propose possible amendments to Rules Governing Cogeneration and Small Power Production in support of clean & energy efficient CHP and WHP technologies - Minnesota Rules, Chapter 7835 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Support Commonsense Construction Contracting Act of 2013 - H.R. 2751 Support Construction Quality Assurance Act of 2013 - H.R. 1942 Support Security in Bonding Act of 2013 - H.R.776 Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act - S. 2244, H.R. 508 Support Environmental Protection Agency's support for combined heat and power (CHP) in proposed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments to H.R. 4923 Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effort to maintain strong enforcement efforts on projects covered by Davis-Bacon Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363 Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260 Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform. Support Energy Efficiency Improvement Act of 2014 - S. 2971, H.R. 2126 Support Kline-Miller Multiemployer Pension Reform Legislation Support reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support use of Project Labor Agreements (PLAs) on California's Imperial Beach Project Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535
2015 · first_quarter · Taxation/Internal Revenue Code
Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period 1099 reporting enacted in Patient Protection and Affordable Care Act Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) tax credits as provided in Sec. 114 of the Advanced Energy Tax Incentives Act of 2010 The Energy Savings and Industrial Competitiveness Act S. 761 Extension of Tax Provisions (expiring in 2013-14) High-Performance Federal Buildings Act Extend in 2013 tax provisions that expired in 2013-14, especially energy efficiency incentives Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effot to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support extension of clean energy tax credits in Section 48 Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260 Support America's Small Business Tax Relief Act of 2015 - H.R. 636
Client expense: $660,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Postal Service (USPS)
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · first_quarter · Energy/Nuclear
Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Extending and preserving Davis - Bacon Act on all federal and federally assisted construction Support for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Support Energy Savings and Industrial Competitiveness Act - S. 761 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings energy Savings Act of 2013 - H.R. 1659 Support Home Owner Managing Energy Savings Act of 2013 - H.R. 2128 Support Administration's Better Buildings Initiative, endorse legislation reforming IRS Section 179D Support high-efficiency industrial/manufacturing facilities Suppor GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support Federal Cost Reduction Act of 2013 - H.R. 472 Support Energy Savings and Industrial Competitiveness Act of 2013 - H.R. 1616 Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Co-hosted briefing with Congressional High Performing Building Caucus on Energy Efficient Schools Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting program Sponsored Congressional High Performing Builiding Caucus's efforts to promote state and local facility efficiency initiatives Support Streamlining Energy Efficiency for Schools Act of 2013 - S. 1084 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support "best practices" approach to align building owners and their tenants to reduce energy demands - S. Amdt. 1847 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Propose possible amendments to Rules Governing Cogeneration and Small Power Production in support of clean & energy efficient CHP and WHP technologies - Minnesota Rules, Chapter 7835 Support adding Energy Productivity Innovation Challenge ("EPIC Act of 2013") as an amendment to S. 1392 Support for MidAmerican Energy proposed Rider on Standby and Supplementary Power Service Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support funding for energy efficiency programs in Fiscal Year 2014 Energy and Water Development Appropriations Bill Support the Better Buildings Act - H.R. 2126 Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363 Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260 Support Energy Efficiency Improvement Act of 2014 - S. 2971, H.R. 2126 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · first_quarter · Taxation/Internal Revenue Code
Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities or otherwise disadvantaging multifamily real estate relative to other asset classes. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit (while also increasing program resources) and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (6) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. We oppose proposals increasing taxes on capital gains. Finally, we favor: (1) repealing or reforming FIRPTA rules to incent foreign investment in U.S. real estate; and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Modify Like-Kind Exchange Rules for Real Property and Collectibles Obama Administration's Fiscal Year 2015 Budget Revenue Proposal to Modify Like-Kind Exchange Rules for Real Property Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Reform the Taxation of Capital Income Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Tax Carried Interests as Ordinary Income Draft legislation (Rep. Devin Nunes), American Business Competitiveness Act, to amend the Internal Revenue Code to tax business income on a cash flow basis. Section 11: Disallowance of interest expense deduction, except qualified residence interest. Draft Legislation (Senators Mike Lee and Marco Rubio), Economic Growth and Family Fairness Tax Reform Plan, Elimination of Interest from Tax Base. H.R. 1, Tax Reform Act of 2014 (113th Congress). Section 1001: Simplification of individual income tax rates. Section 1002: Deduction for adjusted net capital gain. Section 1405: Repeal of deduction for taxes not paid or accrued in a trade or business. Section 1502: Determination of net earnings from self employment. Section 3104: Reform of accelerated cost recovery system. Section 3113: Repeal of deduction for energy efficient commercial buildings. Section 3133: Repeal of like-kind exchanges. Section 3139: Depreciation recapture on gain from disposition of certain depreciable realty. Section 3204: Low-income housing tax credit. Section 3217: Repeal of new energy efficient home credit. Section 3431: Termination of private activity bonds. Section 3621: Ordinary income treatment in the case of partnership interest held in connection with performance of services. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions (113th Congress). Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12. Rules Related to Treatment of Gains from Depreciable Property. Section 15. Repeal of Like-Kind Exchanges. Tax Extenders We supported the permanent extension of Bonus Depreciation, Section 179 Small Business Expensing, the flat 9 Percent Low-Income Housing Tax Credit, the Energy Efficient Commercial Building Deduction, the New Energy Efficient Home Credit, and the New Markets Tax Credit H.R. 636, America's Small Business Tax Relief Act. Section 2: Expensing of Certain Depreciable Assets for Small Business Foreign Investment in Real Property Tax Act (FIRPTA) We support FIRPTA repeal. If this is not feasible, we favor: (1) exempting from the application of FIRPTA gains of foreign pension funds from the disposition of U.S. real property interests; and (2) increasing the amount of U.S. REIT stock minority shareholders can hold without triggering tax. S. 915, Real Estate and Investment Jobs Act of 2015, to amend the Internal Revenue Code of 1986 to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property interests, and for other purposes, all provisions. Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Exempt Foreign Pension Funds from the Application of the Foreign Investment in Real Property Tax Act (FIRPTA) Obama Administration's Fiscal Year 2015 Budget Revenue Proposal to Exempt Foreign Pension Funds from the Application of the Foreign Investment in Real Property Tax Act (FIRPTA) Low-Income Housing Tax Credit (LIHTC) H.R. 1142, To amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program, all provisions. Obama Administration's Fiscal Year 2016 Budget Revenue Proposal to Reform and Expand the Low-Income Housing Tax Credit (LIHTC), allow conversion of private activity bond volume cap into LIHTCs and encourage mixed income occupancy by allowing LIHTC-supported projects to elect a criterion employing a restriction on average income. H.R. 4717 (113th Congress), to make permanent and expand the minimum rate for the LIHTC, all provisions. S. 1442 (113th Congress), Improving the Low Income Housing Tax Credit Rate Act, to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a minimum 4 percent credit rate for existing buildings, all provisions. Obama Administration's Fiscal Year 2015 Budget Revenue Proposal to Encourage Mixed Income Occupancy by Allowing Low-Income Housing Tax Credit-Supported Projects to Elect a Criterion Employing a Restriction on Average Income We also favor proposals to expand LIHTC resources, such as one to enable the conversion of private activity bonds into Low-Income Housing Tax Credits. Energy Tax Incentives S. 2189, the Energy Efficiency Tax Incentives Act. Section 101: Extension and modification of deduction for energy-efficient commercial buildings. Section 102. Deduction for retrofits of existing commercial and multifamily buildings. Estate Tax H.R. 1105, Death Tax Repeal Act of 2015, Section 2. Repeal of Estate and Generation-Skipping Transfer Taxes. Treasury Regulations Revenue Procedure 2015-20 related to the $500 de minimis safe harbor for deductible repair and maintenance costs. REG-119305-11: This document contains proposed regulations under section 707 of the Internal Revenue Code relating to disguised sales of property to, or by, a partnership and under section 752 relating to the treatment of partnership liabilities.
Client expense: $502,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Postal Service (USPS)
2014 · fourth_quarter · Taxation/Internal Revenue Code
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
2014 · fourth_quarter · Energy/Nuclear
S. 2189, and EXPIRE Act, POWER ACT (HR 4916), Tax credits for combined heat & power (CHP) Promotion of CHP and waste heat to power (WHP) in electric utility regulations in various states (including Oklahoma, Indiana, Colorado, Ohio, MN, Iowa) S. 1392 and HR 1616, Energy Savings and Industrial Competitiveness Act Build support and discuss implementation of national goal to increase CHP deployment by 50% by 2020 Master Limited Partnerships Parity Act - build support for inclusion of CHP and discuss extension of Act to waste heat to power.
Client expense: Not reported · Firm income: $20,000
Government targets: Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, White House Office
2014 · fourth_quarter · Taxation/Internal Revenue Code
S. 2189, and EXPIRE Act, POWER ACT (HR 4916), Tax credits for combined heat & power (CHP) Preservation and expansion of incentives for combined heat and power and waste heat to power in comprehensive tax reform
Client expense: Not reported · Firm income: $20,000
Government targets: Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, White House Office
2014 · fourth_quarter · Taxation/Internal Revenue Code
Tax Reform Carried Interest - S. 268, Cut Loopholes Act Real Estate Investment & Jobs Act - S. 1181, H.R. 2870, and H.R. 5487 Expiring Tax ProvisionsThe Marketplace Fairness Act - S. 336, S.743 and H.R. 684 Extension of 15-year Depreciation Schedule S. 749 179D Energy Efficient Building Tax Deduction, S. 2189 IRS Notice 2007-55 Partnership Liability Allocation Regulations and Disguised Sale Regulations (Treas. Reg. 119305-11) Expire Act - tax extenders S. 2260, H.R. 5771 Tax Reform Act of 2014 (H.R.1) "Fractions Rule" regulations (tax-exempt investors and debt-financed real estate) under I.R.C. Sec. 514(c)(9) Treasury/Budget proposal (Greenbook) on Like-Kind Exchanges (Sec. 1031) Corporate Investors Earnings Stripping Reform Act of 2014, S. 2786 and other earnings stripping tax proposals REIT preferential dividend rulings
Client expense: $870,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office
2014 · fourth_quarter · Energy/Nuclear
Energy Efficiency Incentives - PACE, Loan Guarantees, Energy Star, Tax Incentives, Tenant Star (S. 1191/H.R. 2126), Shaheen-Portman Bill S. 1392, S. 2074, S. 2189 Building Codes and Climate Change Energy Consumption Data and Building Rating IssuesMaster Limited Partnerships for Energy Efficiency and Renewable Companies Energy Efficient Real Estate Appraisals - SAVE Act
Client expense: $870,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office
2014 · fourth_quarter · Energy/Nuclear
The Smart Energy Act Promoting Electric Vehicles Act Comprehensive Energy Policy Keystone XL Greenhouse Gas Regulations Energy Efficiency Northern Route Approval Act (H.R. 3) Storage Technology for Renewable and Green Energy (STORAGE) Act of 2013 (H.R. 1465/S. 1030) Energy Savings and Industrial Competitiveness Act of 2013 (H.R. 1616/S. 761) Natural Gas Pipeline Permitting Reform Act (H.R. 1900) Better Buildings Act of 2013 (H.R. 2126) Electricity Security and Affordability Act (H.R. 3826) North American Energy Infrastructure Act (H.R. 3301) Electricity Security and Affordability Act (S. 1905) Energy Efficiency Tax Incentives Act (S. 2189) State Energy Race to the Top Initiative Act of 2013 (S. 1218) The POWER Act (H.R. 4916) American Energy Solutions for Lower Costs and More American Jobs Act (H.R. 2)
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
IRS Section 1031 "Like Kind Exchanges" - lobbied to prevent limitations on 1031 exchanges. H.R. 5771 "Tax Increase Prevention Act of 2014" - lobbied to extend expiring tax provisions that affect commercial real estate. Carried Interest - lobbied against changing the tax treatment of real estate partnership carried interest compensation from capital gains to ordinary income. Leasehold Depreciation - lobbied to extend the current tax provision allowing for 15 year leasehold improvement depreciation. S. 2260 "Expire Act of 2014" - lobbied to extend expiring tax provisions that affect commercial real estate. S. 2189 "Energy Efficiency Tax Incentives Act" - lobbied to extend and expand the Commercial Building Energy Efficient Tax Deduction (179-D). H.R. 684 "Marketplace Fairness Act", lobbied to support the collection of remote sales and use taxes owed to state and local governments. H.R. 4718 - to amend the internal revenue code to modify and make permanent bonus depreciation. "Tax Reform Act of 2014" (Rep. Camp Tax Proposal) - lobbied against increased depreciation schedules, changes to 1031 exchanges and other provisions.
Client expense: $217,171 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE
H.R. 1616 and S. 1392, "The Energy Savings and Industrial Competitiveness Act of 2014" - lobbied for passage of the energy efficient buildings codes that include cost benefits analysis. S. 2189 "Energy Efficiency Tax Incentives Act" - lobbied to urge extension of Section 179D tax deduction for energy efficient commercial buildings and retrofits. H.R. 2126 and S. 1191 - lobbied to pass an energy rating program for tenants of commercial buildings.
Client expense: $217,171 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Energy/Nuclear
H.R. 2, the "American Energy Solutions for Lower Costs and More American Jobs Act"; H.R. 6, the Domestic Prosperity and Global Freedom Act; H.R. 267, the Hydropower Regulatory Efficiency Act of 2013; H.R. 271, the Resolving Environmental and Grid Reliability Conflicts Act of 2013; H.R. 367, the "Regulations from the Executive in Need of Scrutiny Act"; H.R. 540, the Energy Efficient Government Technology Act (energy efficiency); H.R. 580, the Expedited LNG for American Allies Act; H.R. 596, the Public Lands Renewable Energy Development Act of 2013; H.R. 678, the Bureau of Reclamation Small Conduit Hydropower Development and Rural Jobs Act; H.R. 835, the Energy Assistance for American Families Act (Low Income Home Energy Assistance Program); H.R. 1211, the FOIA Oversight and Implementation Act of 2014; H.R. 1422, the EPA Science Advisory Reform Act of 2013; H.R. 1465, the "Storage Technology for Renewable and Green Energy (STORAGE) 2013 Act "; H.R. 1493, the Sunshine for Regulatory Decrees and Settlements Act of 2013; H.R. 1582, the Energy Consumer Relief Act; H.R. 1616, the Energy Savings and Industrial Competitiveness Act of 2013; H.R. 1659, the Federal Buildings Energy Savings Act of 2013; H.R. 1900, the "Natural Gas Pipeline Permitting Reform Act"; H.R. 2122, the Regulatory Accountability Act; H.R. 2126, the Better Buildings Act of 2013" (building energy benchmarking); H.R. 2128, the Home Owner Managing Energy Savings Act of 2013 (HOMES Act); H.R. 2351, to repeal the fossil fuel consumption percentage reduction requirements for Federal buildings under the Energy Conservation and Production Act; H.R. 2542, the Regulatory Flexibility Improvements Act of 2013; H.R. 2576, To amend title 49, United States Code, to modify requirements relating to the availability of pipeline safety regulatory documents, and for other purposes.; H.R. 2641, the Responsibly and Professionally Invigorating Development Act; H.R. 2689, the Energy Savings Through Public-Private Partnerships Act (energy efficiency); H.R. 2803, to establish a natural gas turbine RD&D program; H.R. 2804, the "All Economic Regulations are Transparent Act" (ALERT Act); H.R. 3301, the North American Energy Infrastructure Act (permitting for cross-border energy infrastructure projects); H.R. 3654, the Renewable Electricity Standard Act of 2013; H.R. 3760, the Export American Natural Gas Act of 2013; H.R. 3860, the Low Income Heating Improvement Act; H.R. 3963, the Federal Leadership in Energy Efficient Transportation (FLEET) Act of 2014; H.R. 3985, the Expand Act; H.R. 4012, the Secret Science Reform Act of 2014; H.R. 4066, to modify the efficiency standards for grid-enabled water heaters; H.R. 4092, the Streamlining Energy Efficiency for Schools Act; H.R. 4315, the 21st Century Endangered Species Transparency Act; H.R. 4316, the Endangered Species Recovery Transparency Act; H.R. 4317, the State, Tribal, and Local Species Transparency and Recovery Act; H.R. 4318, the Endangered Species Litigation Reasonableness Act; H.R. 4327, regarding FERC decisions affecting electricity costs; H.R. 4419, the "Sage-Grouse and Endangered Species Conservation and Protection Act"; H.R. 4536, the Department of Defense Energy Security Act; H.R. 4553, the Fossil Energy Encouragement and Accountability Act of 2014; H.R. 4801, directs the Department of Energy to report on using thermal insulation to save energy and water with water heating devices; H.R. 4874, the Searching for and Cutting Regulations That are Unnecessarily Burdensome Act of 2014 (SCRUB Act); H.R. 5072, the "American Renewable Energy and Efficiency Act," to establish federal RES and EERs; H.R. 5205, the Northern Nevada Land Conservation and Economic Development Act; H.R. 5301, the American Renewable Energy and Efficiency Act; H.R. 5335, the "Marine and Hydrokinectic Renewable Energy Promotion Act of 2014"; S. 15, the "Regulations from the Executive in Need of Scrutiny Act"; S. 52, the Promoting Efficiency and Savings in Government Act (Federal Building energy efficiency); S. 157, the Denali National Park Improvement Act; S. 192, the Expedited LNG for American Allies Act of 2013; S. 279, the Public Land Renewable Energy Development Act of 2013; S. 306, the Bureau of Reclamation Small Conduit Hydropower Development and Rural Jobs Act; S. 362, the Geothermal Exploration and Technology Act of 2013; S. 363, the Geothermal Production Expansion Act; S. 545, the Hydropower Regulatory Efficiency Act of 2013; S. 552, the Quadrennial Energy Review Act of 2013; S. 570, the Clean Energy Race to the Top Act of 2013 (energy efficiency; clean energy and carbon reduction measures); S. 714, the "Sunshine for Regulatory Decrees and Settlements Act"; S. 717, the Nonprofit Energy Efficiency Act; S. 761, the Energy Savings and Industrial Competitiveness Act of 2013; S. 763, the The Underground Gas Storage Facility Safety Act; S. 974, the Las Vegas Valley Public Land and Tule Springs Fossil Beds National Monument Act of 2013; S. 1020, the All-Of-The-Above Federal Building Energy Conservation Act of 2013; S. 1029, the Regulatory Accountability Act; S. 1030, the Storage Technology for Renewable and Green Energy (STORAGE) 2013 Act; S. 1084, the Streamlining Energy Efficiency for Schools Act of 2013; S. 1106, the SAVE Act; S. 1191, the Better Buildings Act (building energy benchmarking); S. 1199, the All-Of-The-Above Federal Building Energy Conservation Act of 2013; S. 1200, the Residential Energy Savings Act of 2013; S. 1205, the Local Energy Supply and Resiliency Act of 2013; S. 1206, a bill to encourage benchmarking and disclosure of energy information for commercial buildings; S. 1218, the Senate Energy Race to the Top Initiative Act of 2013; S. 1230, the Alternative Fueled Vehicles Competitiveness and Energy Security Act of 2013; S. 1261, the Energy Efficient Government Technology Act (energy efficiency); S. 1308, the Energy Savings Through Public-Private Partnerships Act (energy efficiency); S. 1392, the Energy Savings and Industrial Competitiveness Act of 2013 (energy efficiency); S. 1397, the Federal Permitting Improvement Act; S. 1595, the Renewable Electricity Standard Act of 2013; S. 1627, the American Renewable Energy and Efficiency Act (Energy Efficiency Resource Standard; RES); S. 1739, a bill to modify the efficiency standards for grid-enabled water heaters; S. 1767, the Pipeline Modernization and Consumer Protection Act of 2013; S. 1768, the Pipeline Revolving Fund and Job Creation Act; S. 2074, the Energy Savings and Industrial Competitiveness Act of 2014; S. 2084, the Community Protection Act; S. 2112, the Natural Gas Gathering Enhancement Act; S. 2152, the Advanced Clean Coal Technology Investment in Our Nation (ACCTION) Act; S. 2161, the EPA Employment Impact Analysis Act; S. 2165, the Access to Consumer Energy Information Act; S. 2189, the Energy Efficiency Tax Incentives Act; S. 2198, the Emergency Drought Relief Act of 2014; S. 2262, the Energy Savings and Industrial Competitiveness Act of 2013 (energy efficiency); S. 2273, the Department of Defense Energy Security Act; S. 2287, the Carbon Capture and Sequestration Deployment Act; S. 2288, the Expanding Carbon Capture through Enhanced Oil Recovery Act; S. 2379, the Klamath Basin Water Recovery and Economic Restoration Act of 2014; S. 2440, the BLM Permit Processing Improvement Act of 2014; S. 2479, the "Moapa Band of Paiutes Land Conveyance Act"; S. 2480, the Nevada Native Nations Land Act; S. 2494, The Natural Gas Export Promotion Act of 2014; S. 2613, the Secret Science Reform Act of 2014; S. 2620, the Grid Reliability Act of 2014; S. 2727, the Klamath Basin Water Recovery and Economic Restoration Act of 2014; S. 2776, A bill to establish a Carbon Capture and Sequestration Deployment Acceleration Fund to promote the establishment of not fewer than 10 commercial-scale carbon capture and sequestration units in the United States during the next 10 years, and for other purposes.; S. 2823, the "North American Infrastructure Act"; S. 2901, to provide rebates for purchase and installation of photovoltaic systems; S. 2971, the "Energy Efficiency Improvement Act of 2014"; Advocacy related to natural gas supply and related issues; Advocacy related to transmission siting, permitting, management issues generally and associated return on equity; Advocacy related to public/tribal lands renewables project siting, leasing, permitting, and management issues generally; Extension of Presidential memorandum on implementation of energy savings projects and performance-based contracting for energy savings.
Client expense: $410,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE
2014 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4428, American Microturbine Manufacturing and Clean Energy Development Act; S. 2189, the Energy Efficiency Tax Incentive Act
Client expense: Not reported · Firm income: $20,000
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Interior, Dept of (DOI), State, Dept of (DOS), Veterans Affairs, Dept of (VA), White House Office
2014 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 4428, American Microturbine Manufacturing and Clean Energy Development Act; S. 2189, the Energy Efficiency Tax Incentive Act
Client expense: Not reported · Firm income: $20,000
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Interior, Dept of (DOI), State, Dept of (DOS), Veterans Affairs, Dept of (VA), White House Office
2014 · fourth_quarter · Taxation/Internal Revenue Code
Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (6) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. Finally, we favor: (1) loosening FIRPTA rules to incent foreign investment in U.S. real estate; and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). H.R. 1, Tax Reform Act of 2014. Section 1001: Simplification of individual income tax rates. Section 1002: Deduction for adjusted net capital gain. Section 1405: Repeal of deduction for taxes not paid or accrued in a trade or business. Section 1502: Determination of net earnings from self employment. Section 3104: Reform of accelerated cost recovery system. Section 3113: Repeal of deduction for energy efficient commercial buildings. Section 3133: Repeal of like-kind exchanges. Section 3139: Depreciation recapture on gain from disposition of certain depreciable realty. Section 3204: Low-income housing tax credit. Section 3217: Repeal of new energy efficient home credit. Section 3431: Termination of private activity bonds. Section 3621: Ordinary income treatment in the case of partnership interest held in connection with performance of services. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions. Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12: Rules Related to Treatment of Gains from Depreciable Property. Section 15: Repeal of Like-Kind Exchanges. Obama Administration's Fiscal Year 2015 Budget Revenue Proposal to Modify Like-Kind Exchange Rules for Real Property. Also, asked that the Obama Administration not include this proposal in its forthcoming FY 2016 Budget. Expiring Tax Provisions H.R. 5771, Tax Increase Prevention Act of 2014. Section 112: Extension of temporary minimum low-income housing tax credit rate for non-Federally subsidized buildings. Section 113: Extension of military housing allowance exclusion for determining whether a tenant in certain counties is low-income. Section 115: Extension of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension of increased expensing limitations and treatment of certain real property as section 179 property. Section 156: Extension of Credit for Energy Efficient New Homes. Section 158: Extension of Energy Efficient Commercial Buildings deduction. S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. Carried Interest S. 268, Cut Unjustified Tax Loopholes Act, Title VI, Ending the Carried Interest Loophole (Section 601: Short Title. Section 602: Partnership Interests Transferred in Connection with Performance of Services. Section 603: Special rules for Partners Providing Investment Management Services to Partnerships.) Low-Income Housing Tax Credit (LIHTC) H.R. 4717, to make permanent and expand the minimum rate for the LIHTC, all provisions. S. 1442, Improving the Low Income Housing Tax Credit Rate Act, to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a minimum 4 percent credit rate for existing buildings, all provisions. Obama Administration's Fiscal Year 2015 Budget Revenue Proposal to Encourage Mixed Income Occupancy by Allowing Low-Income Housing Tax Credit-Supported Projects to Elect a Criterion Employing a Restriction on Average Income We also considered proposals to expand the credit, such as ones to increase the program by 50% or convert private activity bonds into Low-Income Housing Tax Credits. Energy Tax Incentives S. 2189, the Energy Efficiency Tax Incentives Act. Section 101: Extension and modification of deduction for energy-efficient commercial buildings. Section 102. Deduction for retrofits of existing commercial and multifamily buildings. Foreign Investment in Real Property Tax Act (FIRPTA) H.R. 2870, Real Estate Investment and Jobs Act of 2013, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. S. 1181, Real Estate Investment and Jobs Act of 2013, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. Amendment filed by Senators Menendez and Enzi to draft legislation before the Senate Finance Committee, Preserving Americas Transit and Highways Act, which would remove the tax penalty FIRPTA imposes on foreign pension funds investing in U.S. real estate and increase the ownership stake a foreign investor can take in a publicly traded company whose assets consist largely of U.S. real property without triggering FIRPTA. H.R. 5487, Real Estate Investment and Jobs Act of 2014, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property interests, all provisions. Treasury Regulations REG-119305-11: This document contains proposed regulations under section 707 of the Internal Revenue Code relating to disguised sales of property to, or by, a partnership and under section 752 relating to the treatment of partnership liabilities.
Client expense: $430,500 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Management & Budget (OMB), President of the U.S., SENATE, Small Business Administration (SBA), Social Security Administration (SSA), Treasury, Dept of, U.S. Postal Service (USPS)
2014 · first_quarter · Taxation/Internal Revenue Code
Tax Extenders Section 179D Energy Efficiency Credits Section 30C Alternative Fuel Vehicle Infrastructure Tax Credit S. 2189 Energy Efficiency Tax Incentives Act R&E Tax Credit Charitable Contributions deductibility
Client expense: $520,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, Transportation, Dept of (DOT)
2014 · fourth_quarter · Taxation/Internal Revenue Code
EXPIRE Act: advocated for including waste heat to power technology under the clean energy investment tax credit. POWER Act (HR 4916): advocated for the adoption of the bill, which would modify tax incentives for combined heat and power and waste heat recovery property. Energy Efficiency Tax Incentives Act (S. 2189): advocated for adoption of the provisions modifying tax incentives for combined heat and power and waste heat to power property. Renewable Energy Parity Act (S. 2003): advocated for allowing taxpayers to qualify for the clean energy investment tax credit based upon the date a project begins construction, rather than the date the project is placed in service.
Client expense: Not reported · Firm income: $15,000
Government targets: Council on Environmental Quality (CEQ), HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Economics/Economic Development
Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdtown and budget & debt crisis.Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) - H.R. 2016 Job Creation Fiscal Year 2014 Funding for DOE's Office of Energy Efficiency and Renewable Energy; Energy Information Administration Small Business participation in public contracting matters High-Performance Federal Buildings Act - H.R. 2616 Extend in 2014 tax provisions that expired in 2013/2014 Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support Metal Theft Prevention Act of 2013 - S. 394 and H.R. 867 Support for Commercial Buildings Energy Consumption Survey (CBECS) Support for comprehensive energy efficiency legislation - S. 761 and H.R. 1616 Support for "Race to the Top" Initiative - S. 1218 Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act - H.R. 1406 Support Energy Savings and Industrial Competitiveness Act - S. 2074 and H.R. 1616 Oppose anti-Davis-Bacon/anti-PLA Amendments - H.R. 2216 Oppose Perry Amendment banning use of PLAs on Federal construction - H.R. 2217 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings Energy Savings Act of 2013 - H.R. 1659 Support The Home Owner Managing Energy Savings Act of 2013 - H.R. 2128 Support The Construction Quality Assurance Act - H.R. 1942 Support expansion of retrofit loan programs, reforms to IRS Section 179DSupport GSA's Green Building Program to House, Senate Congressional Appropriations Committees Oppose Senate Amendment No. 493 (McConnell Amendment) to repeal Davis-Bacon Act coverage from federal projects Support Federal Cost Redution Act of 2013 - H.R. 472 Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multi Employer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act - H.R. 142 Oppose Working Family Flexibility Act - H.R. 1406 Support action on tax, program efforts to increase natual industrial effieciency Support Energy Efficient Schools Support commercial building energy moderniazation deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2013 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Propose possible amendments to Rules Governing Cogeneration and Small Power Production in support of clean & energy efficient CHP and WHP technologies - Minnesota Rules, Chapter 7835 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industrySupport reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Support Commonsense Construction Contracting Act of 2013 - H.R. 2751 Support Construction Quality Assurance Act of 2013 - H.R. 1942 Support Security in Bonding Act of 2013 - H.R.776 Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act - S. 2244, H.R. 508 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments to H.R. 4923 Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effot to maintain strong enforcement efforts on projects covered by Davis-Bacon.Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363 Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260 Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform. Support Energy Efficiency Improvement Act of 2014 - S. 2971, H.R. 2126 Support Kline-Miller Multiemployer Pension Reform Legislation
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Environment/Superfund
Extension of Treasury Grants Program for Manufacturing Energy Efficiency/Combined Heat and Power (CHP)/Industrial/Retrofit EfficiencySupport investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Support Energy Savings and Industrial Competitiveness Act - S. 761 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings Energy Savings Act of 2013 - H.R. 1659 Support Federal Cost Reduction Act of 2013 - H.R. 472 Support Energy Savings and Industrial Competitiveness Act of 2013 - H.R. 1616 Support Smart Energy Act - H.R. 142 Support action on tax and program efforts to increase national industrial efficiency Support Streamlining Energy Effieicincy for Schools Act of 2013 - S. 1084 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support "best practices" approach to align building owners and their tenants to reduce energy demands - S. Amdt. 1847 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Support adding Energy Productivity Innovation Challenge ("EPIC Act of 2013") as an amendment to S. 1392 Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support increased deployment of CHP, WHP in Tennessee Valley Authority's 2015 Integrated Resource Plan Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) in DOE, Congressional letter Support funding for energy efficiency programs in Fiscal Year 2014 Energy and Water Development Appropriations Bill Support greater effectiveness of the Public Service Company of Colorado's Renewable Energy Standard Compliance Plan Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support the Better Buildings Act - H.R. 2126Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Oppose Indiana Senate Bill 340 - S.B. 340 / Support greater use of CHP, WHP Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363 Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260 Support Energy Efficiency Improvement Act of 2014 - S. 2971, H.R. 2126
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Energy/Nuclear
Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Extending and preserving Davis - Bacon Act on all federal and federally assisted constructionSupport for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Support Energy Savings and Industrial Competitiveness Act - S. 761 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings energy Savings Act of 2013 - H.R. 1659 Support Home Owner Managing Energy Savings Act of 2013 - H.R. 2128 Support Administration's Better Buildings Initiative, endorse legislation reforming IRS Section 179D Support high-efficiency industrial/manufacturing facilities Suppor GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support Federal Cost Reduction Act of 2013 - H.R. 472 Support Energy Savings and Industrial Competitiveness Act of 2013 - H.R. 1616 Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Co-hosted briefing with Congressional High Performing Building Caucus on Energy Efficient Schools Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting program Sponsored Congressional High Performing Builiding Caucus's efforts to promote state and local facility efficiency initiatives Support Streamlining Energy Efficiency for Schools Act of 2013 - S. 1084 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support "best practices" approach to align building owners and their tenants to reduce energy demands - S. Amdt. 1847 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Propose possible amendments to Rules Governing Cogeneration and Small Power Production in support of clean & energy efficient CHP and WHP technologies - Minnesota Rules, Chapter 7835 Support adding Energy Productivity Innovation Challenge ("EPIC Act of 2013") as an amendment to S. 1392 Support for MidAmerican Energy proposed Rider on Standby and Supplementary Power Service Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support increased deployment of CHP, WHP in Tennessee Valley Authority's 2015 Integrated Resource Plan Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG)Support funding for energy efficiency programs in Fiscal Year 2014 Energy and Water Development Appropriations Bill Support the Better Buildings Act - H.R. 2126 Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363 Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260 Support Energy Efficiency Improvement Act of 2014 - S. 2971, H.R. 2126
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Taxation/Internal Revenue Code
Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period1099 reporting enacted in Patient Protection and Affordable Care Act Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) tax credits as provided in Sec. 114 of the Advanced Energy Tax Incentives Act of 2010 The Energy Savings and Industrial Competitiveness Act S. 761 Extension of Tax Provisions (expiring in 2013-14) High-Performance Federal Buildings Act Extend in 2013 tax provisions that expired in 2013-14, especially energy efficiency incentives Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effot to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support extension of clean energy tax credits in Section 48 Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings with refinements to provision included in EXPIRE Act of 2014 - S. 2260
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · fourth_quarter · Taxation/Internal Revenue Code
S. 2260, The Expiring Provisions Improvement Reform and Efficiency Act of 2014; S. 2189, Energy Efficiency Tax Incentives Act; H.R. 5771, The Tax Increase Prevention Act of 2014
Client expense: $60,000 · Firm income: Not reported
Government targets: Air Force, Dept of, Army, Dept of (Corps of Engineers), Army, Dept of (Other), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Navy, Dept of, SENATE
2014 · fourth_quarter · Taxation/Internal Revenue Code
S. 2260, The Expiring Provisions Improvement Reform and Efficiency Act of 2014; S. 2189, Energy Efficiency Tax Incentives Act; H.R. 5771, The Tax Increase Prevention Act of 2014
Client expense: Not reported · Firm income: $60,000
Government targets: Air Force, Dept of, Army, Dept of (Corps of Engineers), Army, Dept of (Other), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Navy, Dept of, SENATE
2014 · fourth_quarter · Energy/Nuclear
Tax Extenders legislation: inclusion of PTC for waste heat to power (WHP) HR 4916: Power Efficiency and Resiliency POWER Act S. 2189: Energy Efficiency Tax Incentives Act S. 795 & HR 1696: Master Limited Partnership Parity Act DOE WHP Market Assessment Report DOE Barriers to Industrial Energy Efficiency Report EPA Clean Power Plan
Client expense: Not reported · Firm income: Not reported
Government targets: Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Energy/Nuclear
The Smart Energy Act Promoting Electric Vehicles Act Comprehensive Energy Policy Keystone XL Greenhouse Gas Regulations Energy Efficiency Northern Route Approval Act (H.R. 3) Storage Technology for Renewable and Green Energy (STORAGE) Act of 2013 (H.R. 1465/S. 1030) Energy Savings and Industrial Competitiveness Act of 2013 (H.R. 1616/S. 761) Natural Gas Pipeline Permitting Reform Act (H.R. 1900) Better Buildings Act of 2013 (H.R. 2126) Electricity Security and Affordability Act (H.R. 3826) North American Energy Infrastructure Act (H.R. 3301) Electricity Security and Affordability Act (S. 1905) Energy Efficiency Tax Incentives Act (S. 2189) State Energy Race to the Top Initiative Act of 2013 (S. 1218) The POWER Act (H.R. 4916) American Energy Solutions for Lower Costs and More American Jobs Act (H.R. 2)
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Taxation/Internal Revenue Code
Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (6) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. Finally, we favor: (1) loosening FIRPTA rules to incent foreign investment in U.S. real estate; and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). House Ways and Means and Committee Chairman's Discussion Draft on Tax Reform: Tax Reform Act of 2014. Section 1001: Simplification of individual income tax rates. Section 1002: Deduction for adjusted net capital gain. Section 1405: Repeal of deduction for taxes not paid or accrued in a trade or business. Section 1502: Determination of net earnings from self employment. Section 3104: Reform of accelerated cost recovery system. Section 3113: Repeal of deduction for energy efficient commercial buildings. Section 3133: Repeal of like-kind exchanges. Section 3139: Depreciation recapture on gain from disposition of certain depreciable realty. Section 3204: Low-income housing tax credit. Section 3217: Repeal of new energy efficient home credit. Section 3431: Termination of private activity bonds. Section 3621: Ordinary income treatment in the case of partnership interest held in connection with performance of services. Senate Committee on Finance Chairman's Staff Discussion Draft on Provisions to Reform International Business Taxation. Section 93: Modification to Tax on Foreign Investments in United States Real Property Interests. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions. Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12: Rules Related to Treatment of Gains from Depreciable Property. Section 15: Repeal of Like-Kind Exchanges. Obama Administration's Fiscal Year 2015 Budget Revenue Proposal to Modify Like-Kind Exchange Rules for Real Property. Expiring Tax Provisions S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. H.R. 4457, America's Small Business Tax Relief Act of 2014. Section 2: Expensing certain depreciable assets for small business. H.R.4718, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions. Carried Interest S. 268, Cut Unjustified Tax Loopholes Act, Title VI, Ending the Carried Interest Loophole (Section 601: Short Title. Section 602: Partnership Interests Transferred in Connection with Performance of Services. Section 603: Special rules for Partners Providing Investment Management Services to Partnerships Low-Income Housing Tax Credit (LIHTC) H.R. 4717, to make permanent and expand the minimum rate for the LIHTC, all provisions. S. 1442, Improving the Low Income Housing Tax Credit Rate Act, to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a minimum 4 percent credit rate for existing buildings, all provisions. We also (1) support making the LIHTC more flexible by allowing developments to qualify if 40 percent of units go to families with incomes that average no more than 60 percent of area median income; and (2) considered proposals to expand the credit, such ones to increase the program by 50% or convert private activity bonds into Low-Income Housing Tax Credits. Energy Tax Incentives S. 2189, the Energy Efficiency Tax Incentives Act. Section 101: Extension and modification of deduction for energy-efficient commercial buildings. Section 102. Deduction for retrofits of existing commercial and multifamily buildings. S. 2388, Energy-Efficient Cool Roofs Act, to modify the depreciation period for energy-efficient cool roofs, all provisions. H.R. 4740, Roofing Efficiency Jobs Act of 2014, to modify the depreciation period for energy-efficient cool roof systems, all provisions. Foreign Investment in Real Property Tax Act (FIRPTA) H.R. 2870, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. S. 1181, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. Draft legislation before the Senate Finance Committee: Preserving America's Transit and Highways Act of 2014, provisions regarding mortgage reporting and FIRPTA. Treasury Regulations REG-119305-11: This document contains proposed regulations under section 707 of the Internal Revenue Code relating to disguised sales of property to, or by, a partnership and under section 752 relating to the treatment of partnership liabilities.
Client expense: $440,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Social Security Administration (SSA), Treasury, Dept of, U.S. Postal Service (USPS), White House Office
2014 · third_quarter · Taxation/Internal Revenue Code
H.R. 4916 - improvements to the section 48 tax credit for combined heat and power, and adding a credit for waste heat to power property S. 2189 Energy Efficiency Tax Incentives Act: improvements to the section 48 tax credit for combined heat and power, and adding a credit for waste heat to power propertyEXPIRE Act - sought amendment to allow a 30% investment tax credit for waste heat to power system property until January 1, 2016.
Client expense: Not reported · Firm income: $15,000
Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, SENATE
2014 · second_quarter · Taxation/Internal Revenue Code
Tax Reform Promoted comprehensive approach to tax reform that avoids enacting reform for C corporations at the expense of flow-through entities. Support maintaining current law regarding: (1) the tax treatment of carried interest; (2) the full deductibility of business interest; (3) the Low-Income Housing Tax Credit and tax-exempt private activity housing bonds; (4) the permanent estate tax rules enacted in January 2013; (5) Section 1031 like-kind exchanges; (7) the 27.5-year depreciation period for multifamily buildings; (7) depreciation recapture; and (8) the deductibility of state and local real estate taxes. Finally, we favor: (1) loosening FIRPTA rules to incent foreign investment in U.S. real estate and (2) expanding incentives for energy efficiency in commercial buildings (i.e., Internal Revenue Code Section 179D). House Ways and Means and Committee Chairman's Discussion Draft on Tax Reform: Tax Reform Act of 2014. Section 1001: Simplification of individual income tax rates. Section 1002: Deduction for adjusted net capital gain. Section 1405: Repeal of deduction for taxes not paid or accrued in a trade or business. Section 1502: Determination of net earnings from self employment. Section 3104: Reform of accelerated cost recovery system. Section 3113: Repeal of deduction for energy efficient commercial buildings. Section 3133: Repeal of like-kind exchanges. Section 3139: Depreciation recapture on gain from disposition of certain depreciable realty. Section 3204: Low-income housing tax credit. Section 3217: Repeal of new energy efficient home credit. Section 3431: Termination of private activity bonds. Section 3621: Ordinary income treatment in the case of partnership interest held in connection with performance of services. Senate Committee on Finance Chairman's Staff Discussion Draft on Provisions to Reform International Business Taxation. Section 93: Modification to Tax on Foreign Investments in United States Real Property Interests. Senate Committee on Finance Chairman's Staff Discussion Draft to Reform Certain Business Provisions. Section 2: Repeal of Certain Specialized Expensing Provisions (i.e., Section 179D). Section 11: Pooled Asset Cost Recovery System and Depreciation of Real Property. Section 12: Rules Related to Treatment of Gains from Depreciable Property. Section 15: Repeal of Like-Kind Exchanges. Expiring Tax Provisions S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. S. Amdt. 3060 to H.R. 3474, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014. Section 112: Extension and modification of temporary minimum low-income housing tax credit rate for non-Federally subsidized new buildings. Section 113: Extension of military housing allowance for determining area median gross income. Section 115: Extension and modification of New Markets Tax Credit. Section 125: Extension of Bonus Depreciation. Section 127: Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property. Section 157: Extension of Credit for Energy Efficient New Homes. Section 159: Extension and modification of Energy Efficient Commercial Buildings deduction. H.R. 4457, America's Small Business Tax Relief Act of 2014. Section 2: Expensing certain depreciable assets for small business. H.R.4718, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions. Carried Interest S. 268, Cut Unjustified Tax Loopholes Act, Title VI, Ending the Carried Interest Loophole (Section 601: Short Title. Section 602: Partnership Interests Transferred in Connection with Performance of Services. Section 603: Special rules for Partners Providing Investment Management Services to Partnerships Low-Income Housing Tax Credit & Renter Tax Credit H.R. 4479, to amend the Internal Revenue Code of 1986 to provide a renter's tax credit, all provisions. H.R. 4717, to make permanent and expand the minimum rate for the LIHTC, all provisions. S. 1442, Improving the Low Income Housing Tax Credit Rate Act, to amend the Internal Revenue Code of 1986 to make permanent the minimum low-income housing tax credit rate for unsubsidized buildings and to provide a minimum 4 percent credit rate for existing buildings, all provisions. We also (1) support making the LIHTC more flexible by allowing developments to qualify if 40 percent of units go to families with incomes that average no more than 60 percent of area median income; and (2) considered proposals to expand the credit, such ones to increase the program by 50% or convert private activity bonds into Low-Income Housing Tax Credits. Energy Tax Incentives S. 2189, the Energy Efficiency Tax Incentives Act. Section 101: Extension and modification of deduction for energy-efficient commercial buildings. Section 102. Deduction for retrofits of existing commercial and multifamily buildings. FIRPTA H.R. 2870, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. S. 1181, to amend the Internal Revenue Code to exempt certain stock of real estate investment trusts from the tax on foreign investments in United States real property, all provisions. Draft legislation before the Senate Finance Committee: Preserving America's Transit and Highways Act of 2014, provisions regarding mortgage reporting and FIRPTA Treasury Regulations REG-119305-11: This document contains proposed regulations under section 707 of the Internal Revenue Code (Code) relating to disguised sales of property to, or by a partnership and under section 752 relating to the treatment of partnership liabilities.
Client expense: $860,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Social Security Administration (SSA), Treasury, Dept of, U.S. Postal Service (USPS)
2014 · third_quarter · Energy/Nuclear
S. 3352, S. 2189, and EXPIRE Act, POWER ACT (HR 4916), Tax credits for combined heat & power (CHP) Promotion of CHP and waste heat to power (WHP) in electric utility regulations in various states (including Oklahoma, Indiana, Colorado, Ohio, MN, Iowa)S.1392 and H.R.1616, Energy Savings and Industrial Competitiveness Act Build support and discuss implementation of national goal to increase CHP deployment by 50% by 2020 Master Limited Partnerships Parity Act build support for inclusion of CHP and discuss extension of Act to waste heat to power.
Client expense: Not reported · Firm income: $50,000
Government targets: Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, White House Office
2014 · third_quarter · Taxation/Internal Revenue Code
S.2189, POWER ACT (HR 4916), and EXPIRE Act - Tax credits for combined heat & power (CHP) Preservation and expansion of incentives for combined heat & power and wate heat to power in comprehensive tax reform
Client expense: Not reported · Firm income: $50,000
Government targets: Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, White House Office
2014 · third_quarter · Energy/Nuclear
H.R. 6, the Domestic Prosperity and Global Freedom Act; H.R. 267, the Hydropower Regulatory Efficiency Act of 2013; H.R. 271, the Resolving Environmental and Grid Reliability Conflicts Act of 2013; H.R. 367, the "Regulations from the Executive in Need of Scrutiny Act"; H.R. 540, the Energy Efficient Government Technology Act (energy efficiency); H.R. 580, the Expedited LNG for American Allies Act; H.R. 596, the Public Lands Renewable Energy Development Act of 2013; H.R. 678, the Bureau of Reclamation Small Conduit Hydropower Development and Rural Jobs Act; H.R. 835, the Energy Assistance for American Families Act (Low Income Home Energy Assistance Program); H.R. 1211, the FOIA Oversight and Implementation Act of 2014; H.R. 1422, the EPA Science Advisory Reform Act of 2013; H.R. 1465, the "Storage Technology for Renewable and Green Energy (STORAGE) 2013 Act "; H.R. 1493, the Sunshine for Regulatory Decrees and Settlements Act of 2013; H.R. 1582, the Energy Consumer Relief Act; H.R. 1616, the Energy Savings and Industrial Competitiveness Act of 2013; H.R. 1659, the Federal Buildings Energy Savings Act of 2013; H.R. 1900, the "Natural Gas Pipeline Permitting Reform Act"; H.R. 2122, the Regulatory Accountability Act; H.R. 2126, the Better Buildings Act of 2013" (building energy benchmarking); H.R. 2128, the Home Owner Managing Energy Savings Act of 2013 (HOMES Act); H.R. 2351, to repeal the fossil fuel consumption percentage reduction requirements for Federal buildings under the Energy Conservation and Production Act; H.R. 2542, the Regulatory Flexibility Improvements Act of 2013; H.R. 2576, To amend title 49, United States Code, to modify requirements relating to the availability of pipeline safety regulatory documents, and for other purposes.; H.R. 2641, the Responsibly and Professionally Invigorating Development Act; H.R. 2689, the Energy Savings Through Public-Private Partnerships Act (energy efficiency); H.R. 2803, to establish a natural gas turbine RD&D program; H.R. 2804, the "All Economic Regulations are Transparent Act" (ALERT Act); H.R. 3301, the North American Energy Infrastructure Act (permitting for cross-border energy infrastructure projects); H.R. 3654, the Renewable Electricity Standard Act of 2013; H.R. 3760, the Export American Natural Gas Act of 2013; H.R. 3860, the Low Income Heating Improvement Act; H.R. 3963, the Federal Leadership in Energy Efficient Transportation (FLEET) Act of 2014; H.R. 3985, the Expand Act; H.R. 4012, the Secret Science Reform Act of 2014; H.R. 4066, to modify the efficiency standards for grid-enabled water heaters; H.R. 4092, the Streamlining Energy Efficiency for Schools Act; H.R. 4315, the 21st Century Endangered Species Transparency Act; H.R. 4316, the Endangered Species Recovery Transparency Act; H.R. 4317, the State, Tribal, and Local Species Transparency and Recovery Act; H.R. 4318, the Endangered Species Litigation Reasonableness Act; H.R. 4327, regarding FERC decisions affecting electricity costs; H.R. 4419, the "Sage-Grouse and Endangered Species Conservation and Protection Act"; H.R. 4536, the Department of Defense Energy Security Act; H.R. 4553, the Fossil Energy Encouragement and Accountability Act of 2014; H.R. 4801, directs the Department of Energy to report on using thermal insulation to save energy and water with water heating devices; H.R. 4874, the Searching for and Cutting Regulations That are Unnecessarily Burdensome Act of 2014 (SCRUB Act); H.R. 5072, the "American Renewable Energy and Efficiency Act," to establish federal RES and EERs; H.R. 5205, the Northern Nevada Land Conservation and Economic Development Act; H.R. 5301, the American Renewable Energy and Efficiency Act; H.R. 5335, the "Marine and Hydrokinectic Renewable Energy Promotion Act of 2014"; S. 15, the "Regulations from the Executive in Need of Scrutiny Act"; S. 52, the Promoting Efficiency and Savings in Government Act (Federal Building energy efficiency); S. 157, the Denali National Park Improvement Act; S. 192, the Expedited LNG for American Allies Act of 2013; S. 279, the Public Land Renewable Energy Development Act of 2013; S. 306, the Bureau of Reclamation Small Conduit Hydropower Development and Rural Jobs Act; S. 362, the Geothermal Exploration and Technology Act of 2013; S. 363, the Geothermal Production Expansion Act; S. 545, the Hydropower Regulatory Efficiency Act of 2013; S. 552, the Quadrennial Energy Review Act of 2013; S. 570, the Clean Energy Race to the Top Act of 2013 (energy efficiency; clean energy and carbon reduction measures); S. 714, the "Sunshine for Regulatory Decrees and Settlements Act"; S. 717, the Nonprofit Energy Efficiency Act; S. 761, the Energy Savings and Industrial Competitiveness Act of 2013; S. 763, the The Underground Gas Storage Facility Safety Act; S. 974, the Las Vegas Valley Public Land and Tule Springs Fossil Beds National Monument Act of 2013; S. 1020, the All-Of-The-Above Federal Building Energy Conservation Act of 2013; S. 1029, the Regulatory Accountability Act; S. 1030, the Storage Technology for Renewable and Green Energy (STORAGE) 2013 Act; S. 1084, the Streamlining Energy Efficiency for Schools Act of 2013; S. 1106, the SAVE Act; S. 1191, the Better Buildings Act (building energy benchmarking); S. 1199, the All-Of-The-Above Federal Building Energy Conservation Act of 2013; S. 1200, the Residential Energy Savings Act of 2013; S. 1205, the Local Energy Supply and Resiliency Act of 2013; S. 1206, a bill to encourage benchmarking and disclosure of energy information for commercial buildings; S. 1218, the Senate Energy Race to the Top Initiative Act of 2013; S. 1230, the Alternative Fueled Vehicles Competitiveness and Energy Security Act of 2013; S. 1261, the Energy Efficient Government Technology Act (energy efficiency); S. 1308, the Energy Savings Through Public-Private Partnerships Act (energy efficiency); S. 1392, the Energy Savings and Industrial Competitiveness Act of 2013 (energy efficiency); S. 1397, the Federal Permitting Improvement Act; S. 1595, the Renewable Electricity Standard Act of 2013; S. 1627, the American Renewable Energy and Efficiency Act (Energy Efficiency Resource Standard; RES); S. 1739, a bill to modify the efficiency standards for grid-enabled water heaters; S. 1767, the Pipeline Modernization and Consumer Protection Act of 2013; S. 1768, the Pipeline Revolving Fund and Job Creation Act; S. 2074, the Energy Savings and Industrial Competitiveness Act of 2014; S. 2084, the Community Protection Act; S. 2112, the Natural Gas Gathering Enhancement Act; S. 2152, the Advanced Clean Coal Technology Investment in Our Nation (ACCTION) Act; S. 2161, the EPA Employment Impact Analysis Act; S. 2165, the Access to Consumer Energy Information Act; S. 2189, the Energy Efficiency Tax Incentives Act; S. 2198, the Emergency Drought Relief Act of 2014; S. 2262, the Energy Savings and Industrial Competitiveness Act of 2013 (energy efficiency); S. 2273, the Department of Defense Energy Security Act; S. 2287, the Carbon Capture and Sequestration Deployment Act; S. 2288, the Expanding Carbon Capture through Enhanced Oil Recovery Act; S. 2379, the Klamath Basin Water Recovery and Economic Restoration Act of 2014; S. 2440, the BLM Permit Processing Improvement Act of 2014; S. 2479, the "Moapa Band of Paiutes Land Conveyance Act"; S. 2480, the Nevada Native Nations Land Act; S. 2494, The Natural Gas Export Promotion Act of 2014; S. 2613, the Secret Science Reform Act of 2014; S. 2620, the Grid Reliability Act of 2014; S. 2727, the Klamath Basin Water Recovery and Economic Restoration Act of 2014; S. 2776, A bill to establish a Carbon Capture and Sequestration Deployment Acceleration Fund to promote the establishment of not fewer than 10 commercial-scale carbon capture and sequestration units in the United States during the next 10 years, and for other purposes.; S. 2823, the "North American Infrastructure Act"; S. 2901, to provide rebates for purchase and installation of photovoltaic systems; Advocacy related to natural gas supply and related issues; Advocacy related to transmission siting, permitting, management issues generally and associated return on equity; Advocacy related to public/tribal lands renewables project siting, leasing, permitting, and management issues generally; Extension of Presidential memorandum on implementation of energy savings projects and performance-based contracting for energy savings.
Client expense: $280,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE
2014 · third_quarter · Taxation/Internal Revenue Code
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
2014 · third_quarter · Energy/Nuclear
Energy Efficiency Incentives - PACE, Loan Guarantees, Energy Star, Tax Incentives, Tenant Star (S. 1191/H.R. 2126), Shaheen-Portman Bill S. 1392, S. 2074, S. 2189 Building Codes and Climate Change Energy Consumption Data and Building Rating IssuesMaster Limited Partnerships for Energy Efficiency and Renewable Companies Energy Efficient Real Estate Appraisals - SAVE Act
Client expense: $1,000,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office
2014 · third_quarter · Taxation/Internal Revenue Code
Tax Reform Carried Interest - S. 268, Cut Loopholes Act Real Estate Investment & Jobs Act - S. 1181, H.R. 2870, and H.R. 5487 Expiring Tax ProvisionsThe Marketplace Fairness Act - S. 336, S.743 and H.R. 684 Extension of 15-year Depreciation Schedule S. 749 179D Energy Efficient Building Tax Deduction, S. 2189 Foreign Accounting Tax Compliance Act Guidance IRS Notice 2007-55 Partnership Liability Allocation Regulations and Disguised Sale Regulations (Treas. Reg. 119305-11) Expire Act - tax extenders S. 2260 Tax Reform Act of 2014 (Ways and Means Committee discussion draft) "Fractions Rule" regulations (tax-exempt investors and debt-financed real estate) under I.R.C. Sec. 514(c)(9) Treasury/Budget proposal (Greenbook) on Like-Kind Exchanges (Sec. 1031) Corporate Investers Earnings Stripping Reform Act of 2014, S. 2786 and other earnings stripping tax proposals
Client expense: $1,000,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office
2014 · third_quarter · Taxation/Internal Revenue Code
H.R. 4428, American Microturbine Manufacturing and Clean Energy Development Act; S. 2189, the Energy Efficiency Tax Incentive Act
Client expense: Not reported · Firm income: $20,000
Government targets: Agriculture, Dept of (USDA), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS)
2014 · third_quarter · Taxation/Internal Revenue Code
S.336,S.743,H.R. 684, "The Marketplace Fairness Act of 2013," to restore states' sovereign rights to enforce state and local sales and use tax laws and for other purposes. All provisions. Tax reform specifically addressing concerns about "pass through" entities, depreciation, provisions dealing with real estate such as like kind exchanges, partnerships, Section 118House Judiciary Principles on Sales Tax Collection. Reaction to Senate Finance Committee Discussion Draft on Cost Recovery and Accounting. S.2189, "Energy Efficiency Tax Incentives Act of 2014," Title I, revisions to IRC 179(d) S.2609, "The Marketplace & Internet Tax Fairness Act," all provisions.
Client expense: $874,917 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE
Carried Interest: lobbied against changing the tax treatment of real estate partnership carried interest compensation from capital gains to ordinary income. Leasehold Depreciation: lobbied to extend the current tax provision allowing for 15-year leasehold improvement depreciation. S. 2260 - "Expire Act of 2014" - lobbied to extend expiring tax provisions that affect commercial real estate. S. 2189 - "Energy Efficiency Tax Incentives Act" - lobbied to extend and expand the Commercial Building Energy Efficient Tax Deduction (179-D) Brownfields Remediation Expensing: lobbied to renew the expired tax provision allowing for brownfields remediation expensing. H.R. 684 - "Marketplace Fairness Act", lobbied to support the collection of remote sales and use taxes owed to state and local governments. H.R. 4718 - to amend the internal revenue code to modify and make permanent bonus depreciation. "Tax Reform Act of 2014" (Rep. Camp Tax Proposal) - lobbied against increased depreciation schedules, changes to 1031 exchanges and other provisions.
Client expense: $218,011 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE
H.R. 1616 and S. 1392, "The Energy Savings and Industrial Competitiveness Act of 2013", lobbied for passage of the energy efficient buildings codes that include cost benefits analysis. S. 2189 - "Energy Efficiency Tax Incentives Act" - lobbied to urge extension of Section 179D tax deduction for energy efficient commercial buildings and retrofits. H.R. 2126 and S. 1191, lobbied to pass an energy rating program for tenants of commercial buildings.
Client expense: $218,011 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Taxation/Internal Revenue Code
S. 2260, The Expiring Provisions Improvement Reform and Efficiency Act of 2014; S. 2189, Energy Efficiency Tax Incentives Act
Client expense: Not reported · Firm income: $70,000
Government targets: Air Force, Dept of, Army, Dept of (Corps of Engineers), Army, Dept of (Other), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Navy, Dept of, SENATE
2014 · third_quarter · Energy/Nuclear
Tax Extenders legislation; HR 4916, POWER Act; S. 2189, Energy Efficiency Tax Incentives Act; S. 795 and HR 1696, Master Limited Partnership Parity Act.
Client expense: Not reported · Firm income: Not reported
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Environment/Superfund
Extension of Treasury Grants Program for Manufacturing Energy Efficiency/Combined Heat and Power (CHP)/Industrial/Retrofit EfficiencySupport investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Support Energy Savings and Industrial Competitiveness Act - S. 761 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings Energy Savings Act of 2013 - H.R. 1659 Support Federal Cost Reduction Act of 2013 - H.R. 472 Support Energy Savings and Industrial Competitiveness Act of 2013 - H.R. 1616 Support Smart Energy Act - H.R. 142 Support action on tax and program efforts to increase national industrial efficiency Support Streamlining Energy Effieicincy for Schools Act of 2013 - S. 1084 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support "best practices" approach to align building owners and their tenants to reduce energy demands - S. Amdt. 1847 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Support adding Energy Productivity Innovation Challenge ("EPIC Act of 2013") as an amendment to S. 1392 Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support increased deployment of CHP, WHP in Tennessee Valley Authority's 2015 Integrated Resource Plan Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) in DOE, Congressional letter Support funding for energy efficiency programs in Fiscal Year 2014 Energy and Water Development Appropriations Bill Support greater effectiveness of the Public Service Company of Colorado's Renewable Energy Standard Compliance Plan Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support the Better Buildings Act - H.R. 2126Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Oppose Indiana Senate Bill 340 - S.B. 340 / Support greater use of CHP, WHP Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Taxation/Internal Revenue Code
Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period1099 reporting enacted in Patient Protection and Affordable Care Act Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) tax credits as provided in Sec. 114 of the Advanced Energy Tax Incentives Act of 2010 The Energy Savings and Industrial Competitiveness Act S. 761 Extension of Tax Provisions (expiring in 2013-14) High-Performance Federal Buildings Act Extend in 2013 tax provisions that expired in 2013-14, especially energy efficiency incentives Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effot to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Economics/Economic Development
Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdtown and budget & debt crisis.Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) - H.R. 2016 Job Creation Fiscal Year 2014 Funding for DOE's Office of Energy Efficiency and Renewable Energy; Energy Information Administration Small Business participation in public contracting matters High-Performance Federal Buildings Act - H.R. 2616 Extend in 2014 tax provisions that expired in 2013/2014 Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support Metal Theft Prevention Act of 2013 - S. 394 and H.R. 867 Support for Commercial Buildings Energy Consumption Survey (CBECS) Support for comprehensive energy efficiency legislation - S. 761 and H.R. 1616 Support for "Race to the Top" Initiative - S. 1218 Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act - H.R. 1406 Support Energy Savings and Industrial Competitiveness Act - S. 2074 and H.R. 1616 Oppose anti-Davis-Bacon/anti-PLA Amendments - H.R. 2216 Oppose Perry Amendment banning use of PLAs on Federal construction - H.R. 2217 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings Energy Savings Act of 2013 - H.R. 1659 Support The Home Owner Managing Energy Savings Act of 2013 - H.R. 2128 Support The Construction Quality Assurance Act - H.R. 1942 Support expansion of retrofit loan programs, reforms to IRS Section 179DSupport GSA's Green Building Program to House, Senate Congressional Appropriations Committees Oppose Senate Amendment No. 493 (McConnell Amendment) to repeal Davis-Bacon Act coverage from federal projects Support Federal Cost Redution Act of 2013 - H.R. 472 Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multi Employer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act - H.R. 142 Oppose Working Family Flexibility Act - H.R. 1406 Support action on tax, program efforts to increase natual industrial effieciency Support Energy Efficient Schools Support commercial building energy moderniazation deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2013 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Propose possible amendments to Rules Governing Cogeneration and Small Power Production in support of clean & energy efficient CHP and WHP technologies - Minnesota Rules, Chapter 7835 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industrySupport reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Support Commonsense Construction Contracting Act of 2013 - H.R. 2751 Support Construction Quality Assurance Act of 2013 - H.R. 1942 Support Security in Bonding Act of 2013 - H.R.776 Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act - S. 2244, H.R. 508 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments to H.R. 4923 Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effot to maintain strong enforcement efforts on projects covered by Davis-Bacon.Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · third_quarter · Energy/Nuclear
Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Extending and preserving Davis - Bacon Act on all federal and federally assisted constructionSupport for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Support Energy Savings and Industrial Competitiveness Act - S. 761 Support "Tenant Star" program of Better Buildings Act - H.R. 2126 and S. 1191 Support Federal Buildings energy Savings Act of 2013 - H.R. 1659 Support Home Owner Managing Energy Savings Act of 2013 - H.R. 2128 Support Administration's Better Buildings Initiative, endorse legislation reforming IRS Section 179D Support high-efficiency industrial/manufacturing facilities Suppor GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support Federal Cost Reduction Act of 2013 - H.R. 472 Support Energy Savings and Industrial Competitiveness Act of 2013 - H.R. 1616 Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Co-hosted briefing with Congressional High Performing Building Caucus on Energy Efficient Schools Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting program Sponsored Congressional High Performing Builiding Caucus's efforts to promote state and local facility efficiency initiatives Support Streamlining Energy Efficiency for Schools Act of 2013 - S. 1084 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support "best practices" approach to align building owners and their tenants to reduce energy demands - S. Amdt. 1847 Support Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - S. 3352 Propose possible amendments to Rules Governing Cogeneration and Small Power Production in support of clean & energy efficient CHP and WHP technologies - Minnesota Rules, Chapter 7835 Support adding Energy Productivity Innovation Challenge ("EPIC Act of 2013") as an amendment to S. 1392 Support for MidAmerican Energy proposed Rider on Standby and Supplementary Power Service Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support increased deployment of CHP, WHP in Tennessee Valley Authority's 2015 Integrated Resource Plan Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG)Support funding for energy efficiency programs in Fiscal Year 2014 Energy and Water Development Appropriations Bill Support the Better Buildings Act - H.R. 2126 Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act of 2013 - S. 775, H.R. 184 Support Energy Efficiency Improvement Act of 2014 - H.R. 2126 Support introduction of Energy Savings and Industrial Comptetitiveness Act of 2014 - S. 2074 Support The Renewable Energy Parity Act of 2014 - S. 2003, H.R. 2502 Provided comments for "Medicare and Medicaid Programs; Emergency Preparedness Requirements for Medicare and Medicaid Participating Providers and Suppliers" - Docket Number: CMS-3178-P Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support the Energy Efficiency Tax Incentives Act - S. 2189 Support the Energy Savings and Industrial Competitiveness Act of 2014 - S. 2074, S. 2262 Support the Power Efficiency and Resiliency (POWER) Act of 2014 - H.R. 4916 Support Environmental Protection Agency's support for combined heat and power (CHP) in proprosed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act of 2014 - S. 2388, H.R. 4740 Support the America's Small Business Tax Relief Act of 2014 - H.R. 4457 Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Support Building Energy Codes in the Energy and Water Appropriations Bill for FY 2015 Support Water in the 21st Century Act - S. 2771, H.R. 5363
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2014 · first_quarter · Taxation/Internal Revenue Code
Tax Reform Carried Interest - S. 268, Cut Loopholes Act Real Estate Investment & Jobs Act of 2013 - S. 1181 and H.R. 2870 Expiring Tax ProvisionsThe Marketplace Fairness Act - S. 336, S.743 and H.R. 684 Extension of 15-year Depreciation Schedule S. 749 179D Energy Efficient Building Tax Deduction, S. 2189 Foreign Accounting Tax Compliance Act Guidance IRS Notice 2007-55 Partnership Liability Allocation Regulations and Disguised Sale Regulations (Treas. Reg. 119305-11) Expire Act - tax extenders (Senate Finance Committee, not yet numbered) Tax Reform Act of 2014 (Ways and Means Committee discussion draft)
Client expense: $929,813 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office
2014 · first_quarter · Energy/Nuclear
Energy Efficiency Incentives - PACE, Loan Guarantees, Energy Star, Tax Incentives, Tenant Star (S. 1191/H.R. 2126), Shaheen-Portman Bill S. 1392, S. 2074, S. 2189 Building Codes and Climate Change Energy Consumption Data and Building Rating IssuesMaster Limited Partnerships for Energy Efficiency and Renewable Companies Energy Efficient Real Estate Appraisals - SAVE Act
Client expense: $929,813 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, White House Office