Marketplace and Internet Tax Fairness Act

Tax reform proposals; S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, all provisions; taxation of hotel room reservations made over the Internet; H.R.684, Marketplace Fairness Act of 2013, all provisions; S.743, Marketplace Fairness Act of 2013, all provisions; S.336, Marketplace Fairness Act of 2013, all provisions; S.2609, A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes, all provisions; H.R.3086, Permanent Internet Tax Freedom Act, all provisions; S.1431, Internet Tax Freedom Forever Act, all provisions; H.R.434, Permanent Internet Tax Freedom Act, all provisions; S.31, Permanent Internet Tax Freedom Act of 2013, all provisions; issues related to online travel services; H.R.5487, Real Estate Investment and Jobs Act of 2014, all provisions; S.2609, Marketplace and Internet Tax Fairness Act, all provisions.

Client expense: $430,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), White House Office

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

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

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

H.R.2992, S. 1364, H.R. 3724, S. 743, S.336, H.R.684, S. 31, H.R. 434, H.R. 3086, S. 1431, H.J.Res.124, S. 2609, H.R.2309, S.1235, H.R. 1129, S.1645, H.R. 4085, H.R. 5252

Client expense: Not reported · Firm income: $25,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 892, to amend the Internal Revenue Code of 1986 to provide for S corporation reform. H.R. 905, to amend the Internal Revenue Code of 1986 to make the research credit permanent and to increase the alternative simplified research credit. H.R. 1554, to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid federal taxation, and for other purposes. H.R. 1555, to amend the Internal Revenue Code of 1986 to reduce international tax avoidance and restore a level playing field for American businesses. H.R. 1556, to prevent corporations from exploiting tax treaties to evade taxation of U.S. income. H.R. 2194, to improve access to health care through expanded health savings accounts. H.R. 2708, to amend the Harmonized Tariff Schedule of the United States to modify temporarily certain rates of duty. H.R. 2709, to extend the Generalized System of Preferences; to Ways & Means. H.R. 3331, to ensure that persons who form corporations or limited liability companies in the U.S. disclose the beneficial owners of those corporations or limited liability companies to prevent wrongdoers from exploiting U.S. corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving U.S. corporations and limited liability companies, and for other purposes. H.R. 4464, to amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations. H.R.4503 -- Fair Playing Field Act of 2014, to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. S. 250, to amend the Internal Revenue Code of 1986 to modify the treatment of foreign corporations, and for other purposes. S. 268, to reduce the deficit and protect important programs by ending tax loopholes. S. 743, to restore states' sovereign rights to enforce state and local sales and use tax laws, and for other purposes. S. 1031, to amend the IRC of 1986 to improve access to health care through expanded health savings accounts. S. 1431, to permanently extend the Internet Tax Freedom Act. S. 1465, to ensure that persons who form corporations in the United States disclose the beneficial owners of those corporations, in order to prevent the formation of corporations with hidden owners, stop the misuse of U.S. corporations by wrongdoers, and assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, tax evasion, and other criminal and civil misconduct involving U.S. corporations, and for other purposes. S. 1489, to amend the Internal Revenue Code of 1986 to require the secretary of the treasury to notify the taxpayer each time the taxpayer's information is accessed by the Internal Revenue Service. S. 2600, the Marketplace and Internet Tax Fairness Act. S. 2609, the Marketplace and Internet Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

911 Direct Dial Access in hotels Digital Goods Act (S. 1364/H.R. 3724); Marketplace and Internet Tax Freedom Act (S. 2609) and online travel booking

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

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, White House Office

S. 743/H.R. 684, Marketplace Fairness Act, all provisions; regulations on retail inventory method; H.R. 1, tax reform; oppose imposition of Value Added Tax, National Retail Sales Tax; S.749/H.R. 4212, A bill to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; HR 25/S.122 - Fair Tax Act of 2013, all provisions; H.R. 5771, Tax Increase Prevention Act, extension of WOTC, bonus depreciation15 year depreciation for retail and restaurant improvements; H.R.4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R.4457 - America's Small Business Tax Relief Act of 2014, to permanently extend Section 179 expensing at $500,000 limit; S. 2260, EXPIRE Act of 2014, Business Tax Extenders provisions; H.R.4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; S.2609 - Marketplace and Internet Tax Fairness Act, all provisions; H.R.5264 - To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent, all provisions; S.3005, Progressive Consumption Tax Act of 2014, all provisions.

Client expense: $830,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office

Tax reform issues related to corporate tax rates, taxes on corporate dividends and certain tax extender provisions. HR 4438, Research and Development Tax Credit Extension Act of 2013, as it relates to extending the research credit S 743/HR 684, and related draft bills, Marketplace Fairness Act of 2013, as it relates to sourcing issues for interstate sales and telecom tax simplification S 213, Telephone Excise Tax Elimination Act of 2013, as it relates to amending the Internal Revenue Service code of 1986 to repeal the excise tax on telephone and other communications services HR 1295, Medical Device Tax Elimination Act, as it relates to the excise tax on medical devices HR 1129/S 1645, Mobile Workforce State Income Tax Simplification Act of 2013, as it relates to changes to non-resident personal income tax returns S 1235/HR 2309, Wireless Tax Fairness Act, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property S 1364, Digital Goods and Services Tax Fairness Act, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 3086, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 1431, Internet Tax Freedom Forever Act, provisions related to taxation on internet service providers S 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, as it relates to bonus depreciation HR 1, The Tax Reform Act of 2014, provisions related to the corporate tax rate HR 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation S 2609, Marketplace and Internet Tax Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 5771, To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, as it relates to bonus depreciation HR 83, Consolidated and Further Continuing Appropriations Act 2015, provisions related to taxation on internet service providers

Client expense: $3,060,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1193,Data Security and Breach Notification Act of 2013, all provisions; S.2588,Cybersecurity Information Sharing Act of 2014, all provisions; Online Travel Company Taxation, taxation of hotel room reservations made over the Internet; Emergency Services Dialing procedures; S.1364, Digital Goods Act, all provisions; H.R.3724, Digital Goods and Services Tax Fairness Act of 2013, all provisions; issues related to online consumer deception; issues related to data breach; issues related to cyber security; H.R.3086, Permanent Internet Tax Freedom Act, all provisions; S.1431, Internet Tax Freedom Forever Act,all provisions; H.R.434, Permanent Internet Tax Freedom Act, all provisions; S.31, Permanent Internet Tax Freedom Act of 2013, all provisions; S.2609, Marketplace and Internet Tax Fairness Act, all provisions.

Client expense: Not reported · Firm income: $430,000

Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), White House Office

Tax reform proposals; S. 2260, Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, all provisions; taxation of hotel room reservations made over the Internet; H.R.684, Marketplace Fairness Act of 2013, all provisions; S.743, Marketplace Fairness Act of 2013, all provisions; S.336, Marketplace Fairness Act of 2013, all provisions; S.2609, A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes, all provisions; H.R.3086, Permanent Internet Tax Freedom Act, all provisions; S.1431, Internet Tax Freedom Forever Act, all provisions; H.R.434, Permanent Internet Tax Freedom Act, all provisions; S.31, Permanent Internet Tax Freedom Act of 2013, all provisions; issues related to online travel services; H.R.5487, Real Estate Investment and Jobs Act of 2014, all provisions; S.2609, Marketplace and Internet Tax Fairness Act, all provisions.

Client expense: Not reported · Firm income: $430,000

Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), White House Office

Tax-exempt municipal bonds; allowing enforcement of online sales tax collection (i.e. Marketplace and Internet Tax Freedom Act, S 2609)

Client expense: Not reported · Firm income: $11,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax-exempt municipal bonds; allowing enforcement of online sales tax collection (i.e. Marketplace and Internet Tax Freedom Act, S 2609)

Client expense: Not reported · Firm income: $9,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

tax exempt municipal bonds and Marketplace and Internet Fairness Act (MITFA) (S 2609)

Client expense: Not reported · Firm income: $13,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to taxes, including: corporate tax reform, the Permanent Internet Tax Freedom Act of 2013, H.R. 3086, the Internet Tax Freedom Forever Act, S. 1431, digital goods and the collection of taxes on remote sales (the Marketplace Fairness Act, S. 336, S. 743, and H.R. 684; the Marketplace and Internet Tax Fairness Act (MITFA), S. 2609)

Client expense: $1,670,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Aeronautics & Space Administration (NASA), Natl Economic Council (NEC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

H.R. 5771, Tax Increase Prevention Act of 2014 S.2609, Marketplace and Internet Tax Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3086, Permanent Internet Tax Freedom Act H.R. 3724, Digital Goods and Services Tax Fairness Act of 2013 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 5771, Tax Increase Prevention Act of 2014; provisions related to bonus depreciation S. 31, Permanent Internet Tax Freedom Act of 2013 S. 213, Telephone Excise Tax Elimination Act of 2013 S. 743, Marketplace Fairness Act of 2013 S. 1364, Digital Goods and Services Tax Fairness Act of 2013 S. 1431, Internet Tax Freedom Forever Act S. 1859, Tax Extenders Act of 2013 S. 2260, EXPIRE Act of 2014 S. 2609, Marketplace and Internet Tax Fairness Act S. 2735, A bill to provide for an extension of the Internet Tax Freedom Act. Consolidated and Further Continuing Appropriations Act, 2015; provisions related to ITFA Issues related to bonus depreciation (House and Senate)

Client expense: $1,750,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE

- HR 4 Jobs for America Act - all provisions relating to cable. - HR 684 Marketplace Fairness Act of 2013 - all provisions related to cable. - HR 1129 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. - HR 2309 Wireless Tax Fairness Act of 2013 - all provisions relating to cable. - HR 2992 Business Activity Tax Simplification Act of 2013 - all provisions relating to cable. - HR 3086 Permanent Internet Tax Freedom Act - all provisions relating to cable. - HR 3724 Digital Goods and Services Tax Fairness Act of 2013 - all provisions relating to cable. - HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. - HR 4743 Bonus Depreciation Extension Act of 2014 - all provisions relating to cable. - HR 4878 Facilitating Investments in Local Markets Act - all provisions relating to cable. - HR 5771 Tax Increase Prevention Act of 2014 - all provisions relating to cable. - S 743 Marketplace Fairness Act of 2013 - all provisions relating to cable. - S 1235 The Wireless Tax Fairness Act of 2013 - all provisions relating to cable. - S 1364 Digital Goods and Services Tax Fairness Act of 2013 - all provisions relating to cable. - S 1431 Internet Tax Freedom Forever Act - all provisions relating to cable. - S 1476 Stop Subsidizing Multimillion Dollar Corporate Bonuses Act - all provisions relating to cable. - S 1645 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. - S 2260 Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014 - all provisions relating to cable. - S 2569 Bring Jobs Home Act - all provisions relating to cable. - S 2609 Marketplace and Internet Fairness Act - all provisions relating to cable. - S 2717 Cyber Information Sharing Tax Credit Act - all provisions relating to cable. - S 2735 To provide for an extension of the Internet Tax Freedom Act - all provisions relating to cable.

Client expense: $5,500,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Telecommunications & Information Administration (NTIA), SENATE

The need for federal sales tax fairness and simplification legislation to promote simplification and fairness in the administration and collection of state sales and use taxes. -S. 2609 Marketplace and Internet Tax Fairness Act (all provisions). -H.R. 684 - Marketplace Equity Act (all provisions).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 743 - Marketplace Fairness Act S. 2609 - Marketplace & Internet Tax Fairness Act

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE, Veterans Affairs, Dept of (VA)

S. 743/H.R. 684 Marketplace Fairness Act S. 553/H.R. 1125 Veterinary Medicine Loan Repayment Program Enhancement Act S. 2609 Marketplace and Internet Tax Fairness Act

Client expense: $190,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

H.R. 1129 & S. 1645 - Mobile Workforce State Income Tax Simplification Act of 2013 H.R. 434, H.R. 3086 & S. 31 - Permanent Internet Tax Freedom Act of 2013 H.R. 684, S. 336 & S. 743 - Marketplace Fairness Act of 2013 H.R. 2309 & S. 1235 - Wireless Tax Fairness Act of 2013H.R. 3979 - Emergency Unemployment Compensation Extension Act of 2014 H.R. 3724 & S. 1364 - Digital Goods and Services Tax Fairness Act of 2013 H.R. 4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 5021 - Highway and Transportation Funding Act of 2014 H.R. 5771 - Tax Increase Prevention Act of 2014 (including an extension of 50% bonus depreciation) S. 213 - To repeal the excise tax on telephone and other communications services S. 1431 - Internet Tax Freedom Forever Act S. 1859 - Tax Extenders Act of 2013 S. 2609 - Marketplace and Internet Tax Fairness Act Senate Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act VoIP Sourcing tax legislation/Mobile Telecommunications Sourcing Act technical corrections State and local taxation of telecommunications, the Internet, and digital goods & services Telephone Excise Tax repeal Corporate tax reform, rates Corporate interest tax deductions International tax reform Dividend taxation Bonus depreciation Transit and highway funding Pension funding rules Carried interest legislation Telecommunications equipment depreciation Research tax credit

Client expense: $2,970,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Office of the Comptroller of the Currency (OCC), SENATE, Treasury, Dept of, White House Office

General legislation regarding issues affecting municipalities; community planning; S.2609; The Marketplace and Internet Tax Fairness Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5771, Tax Increase Prevention Act of 2014, as it relates to bonus depreciation and the work opportunity tax credit. S. 2260, EXPIRE Act of 2014, issues related to the taxation of U.S. multinational corporations, and corporate tax reform. S. 336, S. 2609, and HR 684, Marketplace Fairness Act, issues related to collection of sales tax by remote vendors. H.R. 4, Jobs for America Act, as it relates to bonus depreciation.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Foreign Account Tax Compliance Act (FATCA) Issues related to the extension of expiring corporate tax provisionsGeneral issues related to implementation of the Streamlined Sales Tax Project (SSTP) and proposals granting authority to states to mandate the collection of state and local sales taxes by remote retailers absent physical nexus in the state; HR 684, Marketplace Fairness Act S. 336, Marketplace Fairness Act S.743, Marketplace Fairness Act S. 2609 Marketplace & Internet Tax Fairness Act General issues related to the extension of the Internet tax moratorium. H.R. 3086, Permanent Internet Tax Freedom Act S. 1431, Internet Tax Freedom Forever Act

Client expense: $405,479 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Energy, Dept of, Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Intl Trade Administration (ITA), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

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 118 S.2609, "The Marketplace & Internet Tax Fairness Act," all provisions.

Client expense: $1,449,490 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE

Legislative proposals re: comprehensive tax reform and tax extenders; H.R. 684/S. 336, Marketplace Fairness Act of 2013; Legislative proposals re: tax collection; H.R. 4718, To Amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 2260, the EXPIRE Act of 2014; S. 2609, Marketplace and Internet Tax Fairness Act.

Client expense: $590,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE

Corporate tax reform generally, including House Ways and Means draft proposal; H.R. 83, Consolidated and Further Continuing Appropriations Act, provision related to the extension of the Internet Tax Freedom Act; H.R. 3086, Permanent Internet Tax Freedom Act; H.R. 3724, Digital Goods and Services Tax Fairness Act of 2013; H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 5771, Tax Increase Prevention Act, provisions related to bonus depreciation, CFC look through and active finance; S. 1859, Tax Extenders Act of 2013; S. 1364, Digital Goods and Services Tax Fairness Act of 2013; S. 1431, Internet Tax Freedom Forever Act; S. 2260, EXPIRE Act of 2014; S. 2609, Marketplace and Internet Tax Fairness Act (MITFA)

Client expense: $1,030,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Economics/Jobs/Marketplace Fairness Act - S. 2609

Client expense: $280,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Marketplace Fairness Act (H.R. 684, S. 743); Marketplace and Internet Tax Fairness Act (S. 2609); Permanent Internet Tax Freedom Act (H.R. 3086); A bill to provide for the extension of the Internet Tax Fairness Act (S. 2735); Identity Theft and Tax Fraud Prevention Act (S. 676); Social Security Death Master File Privacy Act (H.R. 466); Tax Crimes and Identity Theft Prevention Act (H.R. 531); Bipartisan Budget Act (H.J. Res. 59); Any legislation pertaining to allowing States to enforce sales tax collection on remote sellers; Any legislation pertaining to reducing deductibility of charitable contributions; Any legislation pertaining to reducing deductibility of advertising tax

Client expense: $250,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Social Security Administration (SSA), U.S. Postal Service (USPS), White House Office

S. 366, S. 743, H.R. 684 - Marketplace Fairness Act of 2013 - Vendor allowance provisions. S. 2609 - Marketplace and Internet Tax Fairness Act - Vendor allowance provisions. H.R.2292 - Business Activity Tax Simplification Act of 2013 - Vendor allowance provisions.

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

Government targets: SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

S. 336, S. 743, H.R. 684, Marketplace Fairness Act of 2013: vendor allowance provisions. S. 2609, Marketplace and Internet Tax Fairness Act: vendor allowance provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4745/S 2348, FY 2015 Transportation-HUD Appropriations, Funding for CDBG, HOME, Homeless Assistance Grants and Transportation Programs HR 4660/S 2347, FY 2015 Commerce-Justice-Science Appropriations, Funding for local law enforcement assistance and economic development programs HR 4903/S 2534, FY 2015 Homeland Security Appropriations, Funding for Homeland Security grants programs S 743, Marketplace Fairness Act, Support HR 684, Marketplace Fairness Act, Support S 2609, Marketplace Fairness & Internet Tax Freedom Act, Support S 1789, CAP Act, PEG programming issues Local surface transportation programs MAP-21 reauthorization Local housing and community development programs Local water and wastewater infrastructure Telecommunications - oppose preemption of local rights-of-way, tax and zoning authority Telecommunications - local broadband deployment issues South Central High-Speed Rail Corridor Denton Municipal Airport Contract Tower Program Preserve tax exemption for municipal bonds

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4745/S 2348, FY 2015 Transportation-HUD Appropriations, Funding for CDBG, HOME, Homeless Assistance Grants and Transportation Programs HR 4660/S 2347, FY 2015 Commerce-Justice-Science Appropriations, Funding for local law enforcement assistance and economic development programs HR 4903/S 2534, FY 2015 Homeland Security Appropriations, Funding for Homeland Security grants programs HR 4923, FY 2015 Energy & Water Appropriations, Funding for local water resources programs S 743, Marketplace Fairness Act, Support HR 684, Marketplace Fairness Act, Support S 2609, Marketplace Fairness & Internet Tax Freedom Act, Support Maintain tax exemption for municipal bonds Local surface transportation programs MAP-21 reauthorization Local housing and community development programs Local health care programs Telecommunications - oppose preemption of local rights-of-way, tax and zoning authority Local homeland security grant programs Local water resources projects, including Bureau of Reclamation Title XVI Program Local water and wastewater issues South Central High-Speed Rail Corridor Homeland security funding for high-threat urban areas Oppose preemption of local government authority Trinity River Corridor Project Dallas Streetcar Project Dallas Love Field Airport Dallas Executive Airport Support international trade expansion and the Dallas International Inland Port Travel and tourism/customs and entry issues Local education issues Consumer finance issues

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

Government targets: Army, Dept of (Corps of Engineers), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

HR 4745/S 2438, FY 2015 Transportation-HUD Appropriations, Funding for CDBG, HOME, Homeless Assistance Grants and Transportation Programs HR 4660/S 2437, FY 2015 Commerce-Justice-Science Appropriations, Funding for local law enforcement assistance and economic development programs HR 4903/S 2534, FY 2015 Homeland Security Appropriations, Funding for Homeland Security grants programs HR 4923, FY 2015 Energy & Water Appropriations, Funding for local water resources and energy programs S 743, Marketplace Fairness Act, Support HR 684, Marketplace Fairness Act, Support S 2609, Marketplace Fairness & Internet Tax Freedom Act, Support HR 803, Workforce Investment & Opportunity Act, Support/Local job training programs Maintain tax exemption for municipal bonds Local surface transportation programs MAP-21 reauthorization Local airport issues Local housing and community development programs Telecommunications - oppose preemption of local rights-of-way, tax and zoning authority Onion Creek Flood Control & Environmental Restoration Project Local homeland security grant programs Local water resources projects, including Bureau of Reclamation Title XVI Program Local water and wastewater issues and projects South Central High-Speed Rail Corridor Homeland security funding for high-threat urban areas

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4745/S 2438, FY 2015 Transportation-HUD Appropriations, Funding for CDBG, HOME, Homeless Assistance Grants and Transportation Programs HR 4660/S 2437,FY 2015 Commerce-Justice-Science Appropriations, Funding for local law enforcement assistance and economic development programs S 743, Marketplace Fairness Act, Support HR 684, Marketplace Fairness Act, Support S 2609, Marketplace Fairness & Internet Tax Freedom Act, Support HR 4435/S FY 2015 Defense Authorization, Local Military Base Issues Maintain tax exemption for municipal bonds Local surface transportation programs MAP-21 reauthorization Local economic development projects Local housing and community development programs Local health care issues Telecommunications - oppose preemption of local rights-of-way, tax and zoning authority Oppose preemption of local government authority Downtown Redevelopment Support Export-Import Bank reauthorization

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4745/S 2438, FY 2015 Transportation-HUD Appropriations, Funding for CDBG, HOME, Homeless Assistance Grants and Transportation Programs HR 4660/S 2437, FY 2015 Commerce-Justice-Science Appropriations, Funding for local law enforcement assistance and economic development programs S 743, Marketplace Fairness Act, Support HR 684, Marketplace Fairness Act, Support S 2609, Marketplace Fairness & Internet Tax Freedom Act, Support HR 4435/S 2410, FY 2015 Defense Authorization, Local Military Base Issues Maintain tax exemption for municipal bonds Local surface transportation programs MAP-21 Reauthorization Local economic development projects Local housing and community development programs Telecommunications - oppose preemption of local rights-of-way, tax and zoning authority Oppose preemption of local government authority Local economic development projects

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4757/S 2438, FY 2015 Transportation-HUD Appropriations, Funding for CDBG, HOME, Homeless Assistance Grants and Transportation Programs HR 4660/S 2437,FY 2015 Commerce-Justice-Science Appropriations, Funding for local law enforcement assistance and economic development programs HR 4903/S 2534, FY 2015 Homeland Security Appropriations, Funding for Homeland Security grants programs S 743, Marketplace Fairness Act, Support HR 684, Marketplace Fairness Act, Support S 2609, Marketplace Fairness and Internet Tax Freedom Act, Support Maintain tax exemption for municipal bonds Local surface transportation programs MAP-21 Reauthorization Telecommunications - oppose preemption of local rights-of-way, tax and zoning authority Oppose preemption of local government authority Southern Nevada public lands issues Local economic development projects Local housing and community development programs Local law enforcement and homeland security programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

HR 684 / s. 2609. In support of the Marketplace Fairness Act, which gives states more authority to collect sales tax from online retailers.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2609 : Marketplace and Internet Tax Fairness Act H.J.RES.124 : Continuing Appropriations Resolution, 2015 S.2799 : Satellite Television Access and Viewer Rights Act

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

Government targets: SENATE

S.2609 : Marketplace and Internet Tax Fairness Act H.J.RES.124 : Continuing Appropriations Resolution, 2015 S.2799 : Satellite Television Access and Viewer Rights Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.2992, S. 1364, H.R. 3724, S. 743, S.336, H.R.684, S. 31, H.R. 434, H.R. 3086, S. 1431, H.J.Res.124, S. 2609, H.R.2309, S.1235, H.R. 1129, S.1645, H.R. 4085, H.R. 5252

Client expense: Not reported · Firm income: $25,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to taxes, including: corporate tax reform, the Permanent Internet Tax Freedom Act of 2013, H.R. 3086, the Internet Tax Freedom Forever Act, S. 1431, digital goods and the collection of taxes on remote sales (the Marketplace Fairness Act, S. 336, S. 743, and H.R. 684; the Marketplace and Internet Tax Fairness Act (MITFA), S. 2609).

Client expense: $1,180,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Aeronautics & Space Administration (NASA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Postal Service (USPS), U.S. Trade Representative (USTR)

S. 743/H.R. 684, Marketplace Fairness Act, all provisions; regulations on retail inventory method; H.R. 1, tax reform; oppose imposition of Value Added Tax, National Retail Sales Tax; S.749/H.R. 4212, A bill to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property; HR 25/S.122 - Fair Tax Act of 2013, all provisions; S.1859, Tax Extenders Act of 2013, extension of WOTC and bonus depreciationH.R.4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R.5021 - Highway and Transportation Funding Act of 2014; H.R.4457 - America's Small Business Tax Relief Act of 2014, to permanently extend Section 179 expensing at $500,000 limit; S. 2260, EXPIRE Act of 2014, Business Tax Extenders provisions; H.R.4718 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; S.2609 - Marketplace and Internet Tax Fairness Act, all provisions; H.R.5264 - To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent, all provisions.

Client expense: $620,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office