A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

Tax "extenders" legislation, specifically provisions relating to re-authorization of the federal Work Opportunity Tax Credit and accelerated depreciation for restaurant building construction and improvements, including HR 3474 and S 2260, the EXPIRE Act and S 1859, the Tax Extenders Act. HR 3948, HR 4212 and S 749, to extend 15-year accelerated restaurant building depreciation. HR 3947, HR 4082 and HR 5264, to extend WOTC.

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

S.749, H.R.4212 A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2168 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31] Revised Rule: 2012-18 (tip credit) Rev. Proc. 2014-30 (26 CFR 601.602: Tax forms and instructions.) [TD 9660], RIN 1545BL31 Correcting Amendment: Information Reporting of Minimum Essential Coverage; Correction [REG14103613], RIN 1545BL91 Correction to a notice of proposed rulemaking and notice of public hearing [TD 9672], RIN 1545BL55 Final Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. 2014 Draft Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return 2014 Draft Form 1095-C: Employer Provided Health Insurance Offer and Coverage 2014 Draft Instructions for Forms 1094-C and 1095-C 2014 Draft Form 1094-B: Transmittal of Health Coverage Information Returns 2014 Draft Form 1095-B: Health Coverage 2014 Draft Instructions for Forms 1094-B and 1095-B IRS Notice 2014-49: Section 4980H -- Shared Responsibility for Employer Regarding Health Coverage -- Approach to Changes in Measurement Periods or Methods Applicable to an Employee IRS Notice 2014-55: Additional Permitted Election Changes for Health Coverage under 125 Cafeteria Plans 2014 Draft Form 8962: Premium Tax Credit 2014 Draft Instructions for Form 8962, Premium Tax Credit 2014 Draft Form 1040-A: U.S. Individual Income Tax Return H.R. 5213/S. 2881, Simplifying Technical Aspects Regarding Seasonality Act of 2014 H.R. 5557, Streamlining Verification for Americans Act H.R. 5264, Permanent Work Opportunity Tax Credit Act H.R. 5771/PL 113-295 (Tax Extenders Bill) To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes Notice 2014-69: Group Health Plans that Fail to Cover In-Patient Hospitalization Services Final Rule: Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals [RIN 1545BL91] Notice 2014-76: Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace Submission for OMB Review; Comment Request: OMB Number: 15452251. Title: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (TD 9661Final) Submission for OMB Review; Comment Request: OMB Number: 15452252. Title: REG13245511Reporting of Minimum Essential Coverage (TD 9660Final)

Client expense: $717,776 · Firm income: Not reported

Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office

International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S.1395

Client expense: $411,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Legislative and regulatory services, including issues related to: tax reform; S.749 and H.R. 4212, Bills to permanently extend the 15-year recovery property for qualified leasehold improvement property, qualified restaurant property, S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014, H.R. 5264, Bill to amend the Internal Revenue Code of 1986 to make the work opportunity tax credit permanent, H.R. 5806, Supporting Americas Charities Act, and H.R. 5771, Tax Increase Prevention Act of 2014.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4212/S. 749, BOMA supports this legislation that would permanently reduce the timeline to 15 years for depreciating leasehold improvements. H.R. 4740- BOMA supports a permanent 20-year depreciation on roofs. H.R. 1- Tax Reform Act of 2014. BOMA International supports comprehensive tax reform policies that do not penalize capital investment in commercial real estate, do not discriminate against real estate as an investment class, do not retroactively tax imbedded investments, revise depreciation schedules to more closely reflect market reality for building components, treat leasehold improvements fairly as a permanent policy - allows depreciation over no longer than a 15 year period, maintain a low tax rate on capital gains, and provide long term certainty and stability. BOMA supports maintaining Section 1031 of the tax code, "Like-Kind Exchanges", in it's current form. Section 1031 has been an effective economic development tool, stimulating job creation and investment. The policy does not free a taxpayer from any obligations to pay taxes but merely aligns the payment with when the property is sold. S. 1163, Fire Sprinkler Incentive Act, BOMA supports legislation to amend the Internal Revenue Code to allow: (1)100% expensing in a current taxable year of the cost of an automated fire sprinkler system, as defined by this Act; and (2)accelerated depreciation (i.e. a 15-year recovery period) of such an automated fire sprinkler system that is installed in a building where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access. H.R.2870/S.1181- Real Estate Investment and Jobs Act of 2013, FIRPTA- BOMA supports legislation to amend the Internal Revenue Code of 1986 to exempt certain stock of real estate investment trusts from tax on foreign investments in United States property interests.

Client expense: $62,743 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Patent & Trademark Office (PTO), SENATE

Restaurant depreciation legislation S.749 to extend the 15-year tax depreciation period for restaurant improvements. Work Opportunity Tax Credit, international tax reform proposals; comprehensive corporate and individual tax reform proposals.

Client expense: $510,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, White House Office

H.R. 2575, Save American Workers Act; H.R. 4212/S. 749, Make permanent the 15-year depreciation schedule for leasehold improvements, restaurant improvements and new construction; Work Opportunity Tax Credits. H.R. 5771, Tax Increase Prevention Act.

Client expense: $19,705 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

In support of S. 749 and H.R. 4212, which make permanent the depreciation schedules for restaurant lesehold improvements and new construction from 39 1/2 years to 15 years. In support of a temporary extension of the 15 year schedule in the interim. In support of H.R. 5264, which makes permanent the Workers Opportunity Tax Credit; in support of a temporary extension of such tax credit in the interim. In support of extension of Section 179 expensing and bonus depreciation, as well as lower individual and corporate tax rates.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

H.R. 2992, Business Activity Simplification Act (BATSA); S. 399, American Job Protection Act; extension of temporary business tax extenders including bonus and 15-year accelerated depreciation, Sec. 179 expensing, Work Opportunity Tax Credit; S. 749; S. 603, Jobs and Premium Protection Act; tax incentives for veterans to start franchise businesses; comprehensive tax reform legislation.

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

Government targets: Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA)

International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S. 1395

Client expense: $192,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Restaurant depreciation legislation S.749 to extend the 15-year tax depreciation period for restaurant improvements. Work Opportunity Tax Credit, international tax reform proposals; comprehensive corporate and individual tax reform proposals.

Client expense: $540,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, White House Office

Tax Legislative and regulatory services, including issues related to: tax reform; S.749 and H.R. 4212, Bills to permanently extend the 15-year recovery property for qualified leasehold improvement property, qualified restaurant property, S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014, and H.R. 5264, Bill to amend the Internal Revenue Code of 1986 to make the work opportunity tax credit permanent.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4212/S. 749, BOMA supports this legislation that would permanently reduce the timeline to 15 years for depreciating leasehold improvements. BOMA Supports maintaining Section 1031 of the tax code, "Like-Kind Exchanges", in it's current form. Section 1031 has been an effective economic development tool, stimulating job creation and investment. The policy does not free a taxpayer from any obligation to pay taxes but merely aligns the payment with when the property is sold. S.1163, Fire Sprinkler Incentive Act - BOMA supports legislation to amend the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of an automated fire sprinkler system, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of such an automated fire sprinkler system that is installed in a building where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access. H.R.2870/ S.1181 - Real Estate Investment and Jobs Act of 2013, FIRPTA - BOMA supports legislation 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.

Client expense: $62,743 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Patent & Trademark Office (PTO), SENATE

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

S.749, H.R.4212 A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Monitor federal issues related to general tax reform. Monitor federal issues related to corporate tax reform. Proposed Rule: Shared Responsibility for Employers Regarding Health Coverage (Department of Treasury, Internal Revenue Service), RIN 1545-BL33 [REG-138006-12]. H.R. 763, S. 603, The Job & Premium Protection Act to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 903, S. 399, The American Job Protection Act Monitor the implementation of the American Taxpayer Relief Act of 2012 (P.L. 112-240). Final Rule: Health Insurance Premium Tax Credit [RIN 1545-BL49]. NPRM and Notice of Hearing: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [RIN 1545-BL36], [REG-148500-12]. Proposed Rule and Notice of Public Hearing: Health Insurance Providers Fee [REG-118315-12], [RIN 1545-BL20] Correction to Notice of Proposed Rulemaking and Notice of Hearing: Shared Responsibility for Employers Regarding Health Coverage; Correction [REG-138006-12], [RIN 1545-BL23]. Proposed Rule: Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act [REG-122706-12, RIN 1545-BL50], [RIN1210-AB56], [CMS-9952-P, RIN 0938-AR77]. Notice of Proposed Rulemaking: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Tax Credit [REG - 125398-12, RIN 1545-BL43]. Final Rule: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans [RIN 1545-BL07, RIN 1210-A-B55, CMS-9979-F/RIN 0938-AR48]. Notice 2013-42: Transition Relief for Employers and Related Individuals Eligible to Enroll in Eligible Employer-Sponored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014. H.R. 2429, S.1183 The Death Tax Repeal Act of 2013. H.R. 2575 Save American Workers Act of 2013. S.1188 Forty Hours Is Full Time Act of 2013. S.701 Forty Hours Is Full Time Act of 2013. H.R. 2988, Forty Hours is Full Time Act of 2013. Notice 2013-41: Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. Notice of Proposed Rulemaking: Information Reporting for Affordable Insurance Exchanges [REG-140789-12, RIN 1545-BL42]. Notice 2013-45: Transition Relief for 2014 Under 6055 (6055 Information Reporting), 6056 (6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions). Final Rule: Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs [RIN 1545BK87}. Proposed Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers [REG-113792-13, RIN 1545-BL55] Final Regulations: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [TD 9632, RIN 1545-BL36]. Notice of Proposed Rulemaking and Notice of Hearing: Information Reporting of Minimum Essential Coverage [REG-132455-11, RIN 1545-BL31]. Notice of Proposed Rulemaking and Notice of Public Hearing: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [REG-136630-12, RIN 1545-BL26]. Notice 2013-54: Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements. Notice 2013-71: Modification of Use-or-Lose Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under 125 Cafeteria Plans. Final Rule: Health Insurance Providers Fee [RIN 1545BL20, TD 9643]. Final Rule: Rules Relating to Additional Medicare Tax [RIN 1545BK54, TD 9645]. Final Rule: Net Investment Income Tax [RIN 1545BK44, TD 9644]. Notice 2014-06: Section 45R Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers. Notice 2014-1: Sections 125 and 223 Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2168 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31] Revised Rule: 2012-18 (tip credit) Rev. Proc. 2014-30 (26 CFR 601.602: Tax forms and instructions.) [TD 9660], RIN 1545BL31 Correcting Amendment: Information Reporting of Minimum Essential Coverage; Correction [REG14103613], RIN 1545BL91 Correction to a notice of proposed rulemaking and notice of public hearing [TD 9672], RIN 1545BL55 Final Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. 2014 Draft Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return 2014 Draft Form 1095-C: Employer Provided Health Insurance Offer and Coverage 2014 Draft Instructions for Forms 1094-C and 1095-C 2014 Draft Form 1094-B: Transmittal of Health Coverage Information Returns 2014 Draft Form 1095-B: Health Coverage 2014 Draft Instructions for Forms 1094-B and 1095-B IRS Notice 2014-49: Section 4980H -- Shared Responsibility for Employer Regarding Health Coverage -- Approach to Changes in Measurement Periods or Methods Applicable to an Employee IRS Notice 2014-55: Additional Permitted Election Changes for Health Coverage under 125 Cafeteria Plans 2014 Draft Form 8962: Premium Tax Credit 2014 Draft Instructions for Form 8962, Premium Tax Credit 2014 Draft Form 1040-A: U.S. Individual Income Tax Return H.R. 5213/S. 2881, Simplifying Technical Aspects Regarding Seasonality Act of 2014 H.R. 5557, Streamlining Verification for Americans Act H.R. 5264, Permanent Work Opportunity Tax Credit Act

Client expense: $578,587 · Firm income: Not reported

Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office

H.R. 2575, Save American Workers Act; H.R. 4212/S. 749, Make permanent the 15-year depreciation schedule for leasehold improvements, restaurant improvements and new construction; Long-term tax treatment of flow-through entity income by partnerships, S-Corps and LLCs. Work Opportunity Tax Credits

Client expense: $18,501 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

S. 336/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.

Client expense: $800,000 · 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), Environmental Protection Agency (EPA), 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

Lobbied in support of extenders legislation for restaurant depreciation (HR. 4212 and S. 749). Lobbied in support of Work Opportunity Tax Credit and donations of surplus food to charities.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

S. 336/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.

Client expense: $800,000 · 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), Environmental Protection Agency (EPA), 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

International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S. 1395

Client expense: $121,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2992, Business Activity Tax Simplification Act (BATSA); S. 399 / H.R. 903, American Job Protection Act; extension of temporary business tax extenders including bonus and 15-year accelerated depreciation, Sec. 179 expensing, Work Opportunity Tax Credit; S. 749; S. 603, Jobs and Premium Protection Act; tax incentives for veterans to start franchise businesses; comprehensive tax reform legislation.

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

Government targets: Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA)

H.R. 2992, Business Activity Tax Simplification Act (BATSA); S. 399 / H.R. 903, American Job Protection Act; extension of temporary business tax extenders including bonus and 15-year accelerated depreciation, Sec. 179 expensing, Work Opportunity Tax Credit; S. 749; S. 603, Jobs and Premium Protection Act; tax incentives for veterans to start franchise businesses; comprehensive tax reform legislation.

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

Government targets: Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA)

In support of S.749 and H.R. 4212, which make permanent the depreciation schedules for restaurant leashold improvements and new construction from 39 1/2 years to 15 years while supporting a temporary extension of the 15 year period. Supporting a permanent and temporary extension of the Workers Opportunity Tax Credit as well as extensions in 179 expensing and bonus depreciation thresholds. Supporting lowered individual and corporate tax rates.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Small Business Administration (SBA)

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 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)

Client expense: $956,620 · 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

Tax Legislative and regulatory services, including issues related to: tax reform; S.749 and H.R. 4212, Bills to permanently extend the 15-year recovery property for qualified leasehold improvement property, qualified restaurant property, and S. 2260, Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.749, H.R.4212 A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Monitor federal issues related to general tax reform. Monitor federal issues related to corporate tax reform. Proposed Rule: Shared Responsibility for Employers Regarding Health Coverage (Department of Treasury, Internal Revenue Service), RIN 1545-BL33 [REG-138006-12]. H.R. 763, S. 603, The Job & Premium Protection Act to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 903, S. 399, The American Job Protection Act Monitor the implementation of the American Taxpayer Relief Act of 2012 (P.L. 112-240). Final Rule: Health Insurance Premium Tax Credit [RIN 1545-BL49]. NPRM and Notice of Hearing: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [RIN 1545-BL36], [REG-148500-12]. Proposed Rule and Notice of Public Hearing: Health Insurance Providers Fee [REG-118315-12], [RIN 1545-BL20] Correction to Notice of Proposed Rulemaking and Notice of Hearing: Shared Responsibility for Employers Regarding Health Coverage; Correction [REG-138006-12], [RIN 1545-BL23]. Proposed Rule: Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act [REG-122706-12, RIN 1545-BL50], [RIN1210-AB56], [CMS-9952-P, RIN 0938-AR77]. Notice of Proposed Rulemaking: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Tax Credit [REG - 125398-12, RIN 1545-BL43]. Final Rule: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans [RIN 1545-BL07, RIN 1210-A-B55, CMS-9979-F/RIN 0938-AR48]. Notice 2013-42: Transition Relief for Employers and Related Individuals Eligible to Enroll in Eligible Employer-Sponored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014. H.R. 2429, S.1183 The Death Tax Repeal Act of 2013. H.R. 2575 Save American Workers Act of 2013. S.1188 Forty Hours Is Full Time Act of 2013. S.701 Forty Hours Is Full Time Act of 2013. H.R. 2988, Forty Hours is Full Time Act of 2013. Notice 2013-41: Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. Notice of Proposed Rulemaking: Information Reporting for Affordable Insurance Exchanges [REG-140789-12, RIN 1545-BL42]. Notice 2013-45: Transition Relief for 2014 Under 6055 (6055 Information Reporting), 6056 (6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions). Final Rule: Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs [RIN 1545BK87}. Proposed Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers [REG-113792-13, RIN 1545-BL55] Final Regulations: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [TD 9632, RIN 1545-BL36]. Notice of Proposed Rulemaking and Notice of Hearing: Information Reporting of Minimum Essential Coverage [REG-132455-11, RIN 1545-BL31]. Notice of Proposed Rulemaking and Notice of Public Hearing: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [REG-136630-12, RIN 1545-BL26]. Notice 2013-54: Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements. Notice 2013-71: Modification of Use-or-Lose Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under 125 Cafeteria Plans. Final Rule: Health Insurance Providers Fee [RIN 1545BL20, TD 9643]. Final Rule: Rules Relating to Additional Medicare Tax [RIN 1545BK54, TD 9645]. Final Rule: Net Investment Income Tax [RIN 1545BK44, TD 9644]. Notice 2014-06: Section 45R Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers. Notice 2014-1: Sections 125 and 223 Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2168 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31] Revised Rule: 2012-18 (tip credit) Rev. Proc. 2014-30 (26 CFR 601.602: Tax forms and instructions.) [TD 9660], RIN 1545BL31 Correcting Amendment: Information Reporting of Minimum Essential Coverage; Correction [REG14103613], RIN 1545BL91 Correction to a notice of proposed rulemaking and notice of public hearing [TD 9672], RIN 1545BL55 Final Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.

Client expense: $648,633 · Firm income: Not reported

Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office

H.R. 3 Northern Route Approval Act of 2013 Bill to expedite approval of the Keystone XL pipeline. NSBA is monitoring. H.R. 25 Fair Tax Act of 2013 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supports.H.R. 30 Small Business Investment enhancement and Tax Relief Act - Establishes an early-stage investment program to provide equity financing to support early-stage businesses and provide a small business investment tax credit of 20%. NSBA is monitoring. H.R. 168 Business Freedom of Commerce Act Bill would allow a small business operating in the United States to elect to be exempt from any federal rule or regulation issued on or after Jan. 20, 2009, among other things. NSBA is monitoring. H.R. 309 Regulatory Sunset and Review Act Bill requires federal agencies (either by someone who has been adversely affected or via a Congressional committee) to review their covered rules and modify, consolidate, or terminate such rules on a periodic basis. NSBA is monitoring. H.R. 367 Regulations from the Executive in Need of Scrutiny Act of 2013 Bill would require Congressional approval for major regulations. NSBA is monitoring. H.R. 375 Made in America Manufacturing Act of 2013 - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry, among other things. NSBA supports. H.R. 400 Clean Energy Technology Manufacturing and Assistance Act Bill establishes a Clean Energy Technology Manufacturing and Export Assistance Fund to ensure that U.S. clean energy technology firms have the information and assistance they need to be competitive and to create clean energy technology sector jobs, among other things. NSBA is monitoring. H.R. 407 Clean Vehicles Incentive Act of 2013 Bill allows certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel. NSBA is monitoring. H.R. 596 Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. H.R. 624 Cyber Intelligence and Sharing Protection Act of 2013 Bill seeks to help foster voluntary cyber threat information sharing between the private sector and the federal government, while at the same time hope to ensure certain privacy and civil liberties protections. NSBA is monitoring. H.R. 684 Marketplace Fairness Act of 2013 Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. H.R. 688 Credit Union Small Business Jobs Creation Act of 2013 - Increases the credit union member business lending limit from 12.25 percent to 27.5 percent, among other things. NSBA supports. H.R. 701 Bill amends a provision of the Securities Act of 1933 to direct the Securities and Exchange Commission to add a particular class of securities to those exempted under the Act and to provide a deadline for doing so. NSBA supports. H.R. 756 - Cybersecurity Enhancement Act of 2013 Bill seeks to improve information sharing between the private sector and the federal government and continue much-needed cybersecurity research and development programs. NSBA is monitoring. H.R. 763 The Jobs and Premium Protection Act Bill will act to amend the PPACA to repeal provisions imposing an annual fee on health insurance providers. NSBA supports. H.R. 776 Security in Bonding Act of 2013 Bill would provide easier access to surety bonds for small construction firms to improve participation in the federal marketplace. NSBA is monitoring. H.R. 803 Workforce Innovation and Opportunity Act Bill seeks to modernize and improve existing federal workforce development programs and ensure businesses find the skilled employees they need to compete and create jobs in the U.S. NSBA supports. H.R. 967 Advancing Americas Networking and Information Technology Research and Development Act of 2013 Bill seeks to foster information sharing between the private sector and the federal government and develop a strategic plan for information sharing and cybersecurity research and development within various relevant federal agencies. NSBA is monitoring. H.R. 1002 Fair Access to Credit Scores Act of 2013 Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. H.R. 1062 SEC Regulatory Accountability Act Bill requires the SEC to undertake an enhanced cost-benefit analysis before adopting any new regulations. NSBA supports.H.R. 1072 Freedom from Government Competition Act - Requires each executive or military department or independent establishment to obtain all goods and services necessary for or beneficial to the accomplishment of its authorized functions by procurement from private sources, with certain exceptions. NSBA supports. H.R. 1127 Rebuild American Manufacturing Act of 2013 Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. H.R. 1138 Small Business Clean Energy Financing Act of 2013 Bill would establish a new loan guarantee program within the U.S. Small Business Administration for clean technology companies. NSBA is monitoring. H.R. 1219 Gulf Fisheries Fairness Act Bill would increase state water boundaries to 120 feet or 9 nautical miles (whichever is greater) and gives states greater control over their reef fisheries to open up more waters for commercial and recreational fishermen. NSBA supports. H.R. 1240 - Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. H.R. 1321 Small Business Paperwork Relief Act Bill would suspend civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest and other relevant conditions. NSBA supports. H.R. 1332 American Jobs Matter Act of 2013 Bill to allow contracting officers to consider information regarding domestic employment before awarded a federal contract. NSBA is monitoring. H.R. 1557 Plain Writing Act for Regulations for 2013 Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. H.R. 1616 - Energy Savings and Industrial Competitiveness Act - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. H.R. 1772 The Legal Workforce Act Bill would make the use of E-Verify mandatory for new hires and impose severe employer penalties. NSBA opposes. H.R. 1773 The Agricultural Guestworker Act Bill would create a simplified and expanded agricultural guest worker program. NSBA supports. H.R. 1909 Export Coordination Act of 2013 Bill would establish stronger congressional oversight and coordination of trade assistance across 20 agencies. NSBA supports. H.R. 1916 TRADE (Transparent Rules Allow Direct Exporting) for Small Businesses and Jobs Act Bill is directed at helping SMEs stay current on changing foreign regulations. It requires Commerce (via MAC) to publish changes in tariff/non-tariff and technical barriers on export.gov or a successor website. NSBA supports. H.R. 1926 State Trade Coordination Act of 2013 Bill would establish the framework to ensure that federal and state trade agencies work in unison to assist their local exporters. NSBA supports. H.R. 2122 Regulatory Accountability Act of 2013 Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. H.R. 2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act Bill would allocate green cards to foreign graduates of U.S. universities with advanced degrees in science, technology, engineering, and math (STEM) fields, increase H-1B visas, repeal the employment-based per-country cap, establish a new entrepreneur visa program and strengthen the investor visa program. NSBA supports. H.R. 2232 Make Every Small Business Count Act of 2013 Bill would allow prime contractors covered by a subcontracting plan under a single contract with a federal agency to receive credit against such a plan for using small business subcontractors and any level of subcontracting. NSBA is monitoring. H.R. 2263 Export-Import Bank Termination Act Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. H.R. 2274 Small Business Mergers, Acquisitions, Sales and Brokerage Simplification Act of 2013 Bill would allow merger and acquisition brokers who perform services in connection with the transfer of ownership of smaller privately held companies to register with the SEC by filing an electronic notice. NSBA supports. H.R. 2419 Small Business Credit Card Act of 2013 Bill further protects small-business owners credit cards from unfair and deceptive practices of credit card companies. NSBA supports. H.R. 2429 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports.H.R. 2452 Womens Procurement Program Equalization Act of 2013 Bill would standardize sole source contracts for women-owed small business helping to place them on equal footing as other similarly situated small businesses with respect to the SBAs procurement programs. NSBA is monitoring. H.R. 2542 Regulatory Flexibility Improvements Act of 2013 Bill amends the Regulatory Flexibility Act to ensure complete analysis of potential impacts on small entities of federal rules. NSBA is monitoring. H.R. 2582 PATENT Jobs Act Bill exempts USPTO from Presidential Sequestration Order issued on March 1, 2013. NSBA supports. H.R. 2593 Cost-Benefit and Regulatory Transparency Enhancement Act of 2013 Bill requires reports on the results of and methods used to calculate any cost-benefit or regulatory impact analysis. NSBA is monitoring. H.R. 2751 Commonsense Construction Contracting Act of 2013 Bill would prohibit reverse auction methods from being used in the case of any contract for the procurement of design and construction services if the contract is suitable for award to a small business, or if the award is made under other relevant SBA provisions. NSBA is monitoring. H.R. 2882 Improving Opportunities for Service-Disabled Veteran-Owned Small Businesses Act of 2013 Bill amends the Small Business Act to allow, under certain conditions, the surviving spouse of a service-disabled veteran to be treated as if the surviving spouse were that veteran for the purpose of maintaining the business's status, among other provisions. NSBA is monitoring. H.R. 3169 IRS Rulemaking Fairness Act of 2013 Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue Service (IRS). NSBA is monitoring. H.R. 3826 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. H.R. 3830 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. H.R. 4093 Greater Opportunities for Small Business Act of 2014 Bill would increase the small business prime contracting goal to 25% and the small business subcontracting goal to 40%. NSBA supports. H.R. 4094 Contracting Data and Bundling Accountability Act of 2014 Bill would improve the gathering and transparency of contract bundling data to enhance accountability and small business contracting opportunities. NSBA is monitoring. H.R. 4121 Small Business Development Centers Improvements Act of 2014 Bill would provide improvements to Small Business Development Centers by, among other things, repealing certain provisions prohibiting grant awards for marketing and advertising services, improves data collection efforts, and allowing SBDCs to collect fees and other income from partnerships and co-sponsorships. NSBA is monitoring. H.R. 4429 Permanent Active Financing Exception Act of 2014 Bill would amend the Internal Revenue Code to allow the deferral of tax on certain income earned in foreign companies when calculating taxable income. NSBA supports. H.R. 4438 American Research and Competitiveness Act of 2014 Bill amends the Internal Revenue Code of 1986 to simplify and make permanent the research credit. NSBA supports. H.R. 4453 S Corporation Permanent Tax Relief Act of 2014 -- To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations. NSBA supports. H.R. 4454 Permanent S Corporation Charitable Contributions Act of 2014 -- Bill would amend the Internal Revenue Code to make permanent a rule that expired at the end of 2013 that defines how a shareholder in an S corporation adjusts the basis of that S corporation stock to account for that corporations contributions of property to charity. NSBA supports. H.R. 4457 - America's Small Business Tax Relief Act of 2014 - The legislation would make permanent section 179 expensing and allow businesses to deduct up to $500,000 annually in expenses incurred buying machinery, equipment, computer software, and similar items. NSBA supports. H.R. 4464 - Permanent CFC Look-Through Act of 2014 - Bill would amend the Internal Revenue Code to make permanent the "look-through rule" that applied to the taxable years of foreign corporations beginning after Dec. 31, 2005 and before Jan. 1, 2014. This treatment would be permanently effective for taxable years beginning after Dec. 31, 2013. NSBA supports. H.R. 4718 - Bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property placed in service after Dec.31, 2013 and modifies the definition of "qualified property" to include qualified retail improvement property. NSBA supports. S. 15 Regulations from the Executive in Need of Scrutiny (REINS) Act of 2013 - Bill would require Congressional approval for major regulations. NSBA is monitoring. S. 17 Energy Production and Project Delivery Act Bill would promote an all-of-the-above energy policy by opening up more areas to leasing, expediting energy projects, and preventing regulation of CO2 under the CAA. NSBA is monitoring.S. 21 Cybersecurity and American Cyber Competitiveness Act of 2013 Sense of Congress bill to highlight the need for improved coordination and collaboration between the private sector and the federal government regarding cyber threat and cyber-attack information, and the need to incorporate certain privacy and civil liberties protections in any future cybersecurity-related legislation. NSBA is monitoring. S. 63 Made in America Manufacturing Act - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry. NSBA supports. S. 169 I-Squared Act Bill increase H-1B visa cap and establishes an economic demand model to determine future increases or decreases in cap, eliminates per country numerical limitation for employment-based visas, exempts certain categories of persons from employment-based green card cap (i.e. students w/ advanced degree in STEM field), increases fees on H-1B applications which will be used towards STEM education and training. NSBA is monitoring. S. 189 Startup Visa Act Creates a new visa category for immigrant entrepreneurs. NSBA is monitoring. S. 192 Expedited LNG for America Allies Act of 2013 Bill would expedite the approval process for LNG exports to allies of America. NSBA is monitoring. S. 196 Assuring Contracting Equity Act of 2013 Increases govt wide contracting goal for small biz from 23% to 25 percent and requires federal agencies to consult with SBA to determine standards for procurement officers to follow re: past compliance of potential contractors with small business subcontracting goals. NSBA supports. S. 279 - Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. S. 289 Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. S. 310 Startup Act 3.0 - This bill seeks to provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 320 Closing Regulatory Loopholes Act of 2013 Bill would require Congressional review over federal agency guidance documents and major guidance documents prior to implementation. NSBA supports. S. 418 Do-Not-Track Online Act of 2013 Bill would require the promulgating of regulations to address the collection and use of personal information obtained via the tracking of online activity. NSBA is monitoring. S. 450 Financial Regulatory Responsibility Act of 2013 Bill requires enhanced cost-benefit analysis and justification for certain regulations proposed by federal banking, securities, commodities, and housing regulators. NSBA supports. S. 471 Fair Access to Credit Scores Act of 2013 - Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. S. 537 Communicating Lending Activity Reports from the Small Business Administration Act (CLEAR SBA) Act - require the SBA Administrator make publically available on the SBA website certain information regarding lenders making covered loans to small firms. NSBA is monitoring. S. 544 Rebuild American Manufacturing Act of 2013 - Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. S. 603 The Jobs and Premium Protection Act The legislation would repeal the annual fee on health insurance providers enacted by the PPACA. NSBA supports. S. 718 Increasing American Jobs Through Greater Exports to Africa Act of 2013 -- Directs the President to establish a comprehensive U.S. strategy for public and private investment, trade, and development in Africa that focuses on: (1) increasing exports of U.S. goods and services to Africa by 200% in real dollar value within 10 years, (2) promoting the alignment of U.S. commercial interests with development priorities in Africa, (3) improving the competitiveness of U.S. businesses in Africa, (4) encouraging a greater understanding among U.S. business and financial communities of the opportunities Africa holds for U.S. exports, and (5) fostering partnership opportunities between U.S. and African SMEs. NSBA supports. S. 743 Marketplace Fairness Act Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. S. 749 15-Year Depreciation bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. NSBA supports.S. 786 Restoring Honesty for our Economy Act Bill to require agencies to quantify costs associated with proposed economically significant regulations. NSBA is monitoring. S. 787 Restoring Integrity to our Government Act Bill to require agencies to set forth reasons for determining that a proposed regulatory action is significant. NSBA is monitoring. S. 807 Plain Writing Act for Regulations for 2013 - Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. S. 884 Deter Cyber Theft Act Bill requires the Director of National Intelligence to develop a watch list and a priority watch list of foreign countries that engage in economic or industrial espionage in cyberspace regarding U.S. trade secrets or other proprietary information. NSBA is monitoring. S. 1009 Chemical Safety Improvement Act Bill to reauthorize and modernize the Toxic Substances Control Act. NSBA is monitoring. S. 1029 Regulatory Accountability Act of 2013 - Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. S. 1102 Export-Import Bank Termination Act -- Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. S.1179 Small Business Export Growth Act of 2013 Bill will further lower barriers to exporting for small businesses by improving federal export assistance programs. NSBA supports. S. 1183 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. S. 1342 Small Business Investment Promotion Act Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced. NSBA supports. S. 1353 Cybersecurity Act of 2013 Bill would implement and codify certain aspects of the Presidents Cybersecurity Executive Order, among other things. NSBA supports. S. 1392 Energy Savings and Industrial Competitiveness Act of 2013 - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 1498 Small Business Tax Fairness Act legislation that will provide targeted tax relief to small businesses. NSBA supports. S. 1720 Patent Transparency and Improvements Act of 2013 Bill seeks to address the purported increase in patent litigation by introducing certain reforms to deter bad actors from brining patent infringement actions or sending demand letters. NSBA is monitoring. S. 1900 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. S. 1905 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. S. 2049 Transparency in Assertion of Patents Act Bill would seek to address and curb the practice of sending bad faith demand letters. NSBA is monitoring. S. 2146 Patent Fee Integrity Act Bill would allow the USPTO to keep all the user fees paid by inventors and businesses. NSBA supports. S. 2223 Minimum Wage Fairness Act Bill would increase the federal minimum wage from its current $7.25 per hour to $10.10 per hour over two years, and index the rate to inflation. The measure also includes language to extend increased Section 179 expensing, up to $500,000 for eligible purchases including computer software and qualified real estate, through 2016. NSBA is monitoring. S. 2260 Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act Bill would reinstate and extend certain expired and expiring tax provisions through Dec. 31, 2015; most of the provisions expired on Dec. 31, 2013, and would be retroactively reinstated, but a few are scheduled to expire on Dec. 31, 2014. NSBA supports. S. 2262 Energy Savings and Industrial Competitiveness Act -- Bill would promote and facilitate the development and deployment of new energy efficiency technologies and adoption of more efficient processes. NSBA supports. S. 2486 Restoring Overtime Pay for Working Americans Act Bill amends the Fair Labor Standards Act of 1938 to establish salary thresh-olds for and limitations on executive, administrative, and professional employees and address highly compensated employees, for purposes of the requirements for exemption from the Federal minimum wage and maximum hour provisions. NSBA is monitoring.

Client expense: $36,000 · Firm income: Not reported

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

H.R. 4212/S. 749, BOMA supports this legislation that would permanently reduce the timeline to 15 years for depreciating leasehold improvements.BOMA Supports maintaining Section 1031 of the tax code, "Like-Kind Exchanges", in it's current form. Section 1031 has been an effective economic development tool, stimulating job creation and investment. The policy does not free a taxpayer from any obligation to pay taxes but merely aligns the payment with when the property is sold. S.1163, Fire Sprinkler Incentive Act - BOMA supports legislation to amend the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of an automated fire sprinkler system, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of such an automated fire sprinkler system that is installed in a building where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access. H.R.2870/ S.1181 - Real Estate Investment and Jobs Act of 2013, FIRPTA - BOMA supports legislation 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.

Client expense: $62,744 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Patent & Trademark Office (PTO), SENATE

Restaurant depreciation legislation S.749 to extend the 15-year tax depreciation period for restaurant improvements. Work Opportunity Tax Credit, international tax reform proposals; comprehensive corporate and individual tax reform proposals.

Client expense: $510,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, White House Office

H.R. 2575, Save American Workers Act; H.R. 4212/S. 749, Make permanent the 15-year depreciation schedule for leasehold improvements, restaurant improvements and new construction; Long-term tax treatment of flow-through entity income by partnerships, S-Corps and LLCs. Work Opportunity Tax Credits; Sec. 179 Expensing credits.

Client expense: $33,643 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

In support of S.749 and H.R. 4212, which make permanent the depreciation schedules for restaurant leashold improvements and new construction from 39 1/2 years to 15 years while supporting a temporary extension of the 15 year period. Supporting a permanent and temporary extension of the Workers Opportunity Tax Credit as well as extensions in 179 expensing and bonus depreciation thresholds. Supporting lowered individual and corporate tax rates.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.Con.Res. 25 House Budget Resolution Calls for an estimated $4.6 trillion in federal spending cuts (based on current policy) from 2014-2023 and provides for no additional tax revenue. NSBA is monitoring. H.R. 3 Northern Route Approval Act of 2013 Bill to expedite approval of the Keystone XL pipeline. NSBA is monitoring.H.R. 25 Fair Tax Act of 2013 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supports. H.R. 30 Small Business Investment enhancement and Tax Relief Act - Establishes an early-stage investment program to provide equity financing to support early-stage businesses and provide a small business investment tax credit of 20%. NSBA is monitoring. H.R. 168 Business Freedom of Commerce Act Bill would allow a small business operating in the United States to elect to be exempt from any federal rule or regulation issued on or after January 20, 2009, among other things. NSBA is monitoring. H.R. 309 Regulatory Sunset and Review Act Bill requires federal agencies (either by someone who has been adversely affected or via a Congressional committee) to review their covered rules and modify, consolidate, or terminate such rules on a periodic basis. NSBA is monitoring. H.R. 367 Regulations from the Executive in Need of Scrutiny Act of 2013 Bill would require Congressional approval for major regulations. NSBA is monitoring. H.R. 375 Made in America Manufacturing Act of 2013 - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry, among other things. NSBA supports. H.R. 400 Clean Energy Technology Manufacturing and Assistance Act Bill establishes a Clean Energy Technology Manufacturing and Export Assistance Fund to ensure that U.S. clean energy technology firms have the information and assistance they need to be competitive and to create clean energy technology sector jobs, among other things. NSBA is monitoring. H.R. 407 Clean Vehicles Incentive Act of 2013 Bill allows certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel. NSBA is monitoring. H.R. 596 Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. H.R. 624 Cyber Intelligence and Sharing Protection Act of 2013 Bill seeks to help foster voluntary cyber threat information sharing between the private sector and the federal government, while at the same time hope to ensure certain privacy and civil liberties protections. NSBA is monitoring. H.R. 684 Marketplace Fairness Act of 2013 Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. H.R. 688 Credit Union Small Business Jobs Creation Act of 2013 - Increases the credit union member business lending limit from 12.25 percent to 27.5 percent, among other things. NSBA supports. H.R. 701 Bill amends a provision of the Securities Act of 1933 to direct the Securities and Exchange Commission to add a particular class of securities to those exempted under the Act and to provide a deadline for doing so. NSBA supports. H.R. 756 - Cybersecurity Enhancement Act of 2013 Bill seeks to improve information sharing between the private sector and the federal government and continue much-needed cybersecurity research and development programs. NSBA is monitoring. H.R. 763 The Jobs and Premium Protection Act Bill will act to amend the PPACA to repeal provisions imposing an annual fee on health insurance providers. NSBA supports. H.R. 776 Security in Bonding Act of 2013 Bill would provide easier access to surety bonds for small construction firms to improve participation in the federal marketplace. NSBA is monitoring. H.R. 967 Advancing Americas Networking and Information Technology Research and Development Act of 2013 Bill seeks to foster information sharing between the private sector and the federal government and develop a strategic plan for information sharing and cybersecurity research and development within various relevant federal agencies. NSBA is monitoring. H.R. 1002 Fair Access to Credit Scores Act of 2013 Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. H.R. 1062 SEC Regulatory Accountability Act Bill requires the SEC to undertake an enhanced cost-benefit analysis before adopting any new regulations. NSBA supports. H.R. 1072 Freedom from Government Competition Act - Requires each executive or military department or independent establishment to obtain all goods and services necessary for or beneficial to the accomplishment of its authorized functions by procurement from private sources, with certain exceptions. NSBA supports. H.R. 1127 Rebuild American Manufacturing Act of 2013 Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports.H.R. 1138 Small Business Clean Energy Financing Act of 2013 Bill would establish a new loan guarantee program within the U.S. Small Business Administration for clean technology companies. NSBA is monitoring. H.R. 1219 Gulf Fisheries Fairness Act Bill would increase state water boundaries to 120 feet or 9 nautical miles (whichever is greater) and gives states greater control over their reef fisheries to open up more waters for commercial and recreational fishermen. NSBA supports. H.R. 1240 - Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. H.R. 1321 Small Business Paperwork Relief Act Bill would suspend civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest and other relevant conditions. NSBA supports. H.R. 1332 American Jobs Matter Act of 2013 Bill to allow contracting officers to consider information regarding domestic employment before awarded a federal contract. NSBA is monitoring. H.R. 1557 Plain Writing Act for Regulations for 2013 Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. H.R. 1616 - Energy Savings and Industrial Competitiveness Act - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. H.R. 1772 The Legal Workforce Act Bill would make the use of E-Verify mandatory for new hires and impose severe employer penalties. NSBA opposes. H.R. 1773 The Agricultural Guestworker Act Bill would create a simplified and expanded agricultural guest worker program. NSBA supports. H.R. 1909 Export Coordination Act of 2013 Bill would establish stronger congressional oversight and coordination of trade assistance across 20 agencies. NSBA supports. H.R. 1916 TRADE (Transparent Rules Allow Direct Exporting) for Small Businesses and Jobs Act Bill is directed at helping SMEs stay current on changing foreign regulations. It requires Commerce (via MAC) to publish changes in tariff/non-tariff and technical barriers on export.gov or a successor website. NSBA supports. H.R. 1926 State Trade Coordination Act of 2013 Bill would establish the framework to ensure that federal and state trade agencies work in unison to assist their local exporters. NSBA supports. H.R. 2122 Regulatory Accountability Act of 2013 Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. H.R. 2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act Bill would allocate green cards to foreign graduates of U.S. universities with advanced degrees in science, technology, engineering, and math (STEM) fields, increase H-1B visas, repeal the employment-based per-country cap, establish a new entrepreneur visa program and strengthen the investor visa program. NSBA supports. H.R. 2232 Make Every Small Business Count Act of 2013 Bill would allow prime contractors covered by a subcontracting plan under a single contract with a federal agency to receive credit against such a plan for using small business subcontractors and any level of subcontracting. NSBA is monitoring. H.R. 2263 Export-Import Bank Termination Act Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. H.R. 2274 Small Business Mergers, Acquisitions, Sales and Brokerage Simplification Act of 2013 Bill would allow merger and acquisition brokers who perform services in connection with the transfer of ownership of smaller privately held companies to register with the SEC by filing an electronic notice. NSBA supports. H.R. 2429 - Death Tax Repeal Act of 2013 - Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. H.R. 2452 - Women's Procurement Program Equalization Act of 2013 - Bill would standardize sole source contracts for women-owed small business helping to place them on equal footing as other similarly situated small businesses with respect to the SBA's procurement programs. NSBA is monitoring. H.R. 2542 - Regulatory Flexibility Improvements Act of 2013 - Bill amends the Regulatory Flexibility Act to ensure complete analysis of potential impacts on small entities of federal rules. NSBA is monitoring. H.R. 2582 PATENT Jobs Act Bill exempts USPTO from Presidential Sequestration Order issued on March 1, 2013. NSBA supports. H.R. 2593 Cost-Benefit and Regulatory Transparency Enhancement Act of 2013 Bill requires reports on the results of and methods used to calculate any cost-benefit or regulatory impact analysis. NSBA is monitoring.H.R. 2751 Commonsense Construction Contracting Act of 2013 Bill would prohibit reverse auction methods from being used in the case of any contract for the procurement of design and construction services if the contract is suitable for award to a small business, or if the award is made under other relevant SBA provisions. NSBA is monitoring. H.R. 2882 Improving Opportunities for Service-Disabled Veteran-Owned Small Businesses Act of 2013 Bill amends the Small Business Act to allow, under certain conditions, the surviving spouse of a service-disabled veteran to be treated as if the surviving spouse were that veteran for the purpose of maintaining the business's status, among other provisions. NSBA is monitoring. H.R. 3169 IRS Rulemaking Fairness Act of 2013 Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue Service (IRS). NSBA is monitoring. H.R. 3826 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. H.R. 3830 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. H.R. 4093 Greater Opportunities for Small Business Act of 2014 Bill would increase the small business prime contracting goal to 25% and the small business subcontracting goal to 40%. NSBA supports. H.R. 4094 Contracting Data and Bundling Accountability Act of 2014 Bill would improve the gathering and transparency of contract bundling data to enhance accountability and small business contracting opportunities. NSBA is monitoring. H.R. 4121 Small Business Development Centers Improvements Act of 2014 Bill would provide improvements to Small Business Development Centers by, among other things, repealing certain provisions prohibiting grant awards for marketing and advertising services, improves data collection efforts, and allowing SBDCs to collect fees and other income from partnerships and co-sponsorships. NSBA is monitoring. H.R. 4438 American Research and Competitiveness Act of 2014 Bill amends the Internal Revenue Code of 1986 to simplify and make permanent the research credit. NSBA supports. H.R. 4457 Americas Small Business Tax Relief Act of 2014 The legislation would make permanent section 179 expensing and allow businesses to deduct up to $500,000 annually in expenses incurred buying machinery, equipment, computer software, and similar items. NSBA supports. S. 15 Regulations from the Executive in Need of Scrutiny (REINS) Act of 2013 - Bill would require Congressional approval for major regulations. NSBA is monitoring. S. 17 Energy Production and Project Delivery Act Bill would promote an all-of-the-above energy policy by opening up more areas to leasing, expediting energy projects, and preventing regulation of CO2 under the CAA. NSBA is monitoring. S. 21 Cybersecurity and American Cyber Competitiveness Act of 2013 Sense of Congress bill to highlight the need for improved coordination and collaboration between the private sector and the federal government regarding cyber threat and cyber-attack information, and the need to incorporate certain privacy and civil liberties protections in any future cybersecurity-related legislation. NSBA is monitoring. S. 63 Made in America Manufacturing Act - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry. NSBA supports. S. 169 I-Squared Act Bill increase H-1B visa cap and establishes an economic demand model to determine future increases or decreases in cap, eliminates per country numerical limitation for employment-based visas, exempts certain categories of persons from employment-based green card cap (i.e. students w/ advanced degree in STEM field), increases fees on H-1B applications which will be used towards STEM education and training. NSBA is monitoring. S. 189 Startup Visa Act Creates a new visa category for immigrant entrepreneurs. NSBA is monitoring. S. 192 Expedited LNG for America Allies Act of 2013 Bill would expedite the approval process for LNG exports to allies of America. NSBA is monitoring. S. 196 Assuring Contracting Equity Act of 2013 Increases govt wide contracting goal for small biz from 23% to 25 percent and requires federal agencies to consult with SBA to determine standards for procurement officers to follow re: past compliance of potential contractors with small business subcontracting goals. NSBA supports. S. 279 - Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. S. 289 Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports.S. 310 Startup Act 3.0 - This bill seeks to provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 320 Closing Regulatory Loopholes Act of 2013 Bill would require Congressional review over federal agency guidance documents and major guidance documents prior to implementation. NSBA supports. S. 418 Do-Not-Track Online Act of 2013 Bill would require the promulgating of regulations to address the collection and use of personal information obtained via the tracking of online activity. NSBA is monitoring. S. 450 Financial Regulatory Responsibility Act of 2013 Bill requires enhanced cost-benefit analysis and justification for certain regulations proposed by federal banking, securities, commodities, and housing regulators. NSBA supports. S. 471 Fair Access to Credit Scores Act of 2013 - Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. S. 537 Communicating Lending Activity Reports from the Small Business Administration Act (CLEAR SBA) Act - require the SBA Administrator make publically available on the SBA website certain information regarding lenders making covered loans to small firms. NSBA is monitoring. S. 540 Temporary Debt Limit Extension Act Measure suspends the current statutory limit on federal borrowing for one year, through March 15, 2015, which would allow the government to borrow whatever it needs through that time to fully finance government operations. NSBA supports. S. 544 Rebuild American Manufacturing Act of 2013 - Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. S. 601 Water Resources Development Act Bill to provide for the conservation and development of water and related resources and to authorize the Army to construct various projects for improvements to rivers and harbors of the U.S. NSBA is monitoring. S. 603 The Jobs and Premium Protection Act The legislation would repeal the annual fee on health insurance providers enacted by the PPACA. NSBA supports. S. 718 Increasing American Jobs Through Greater Exports to Africa Act of 2013 -- Directs the President to establish a comprehensive U.S. strategy for public and private investment, trade, and development in Africa that focuses on: (1) increasing exports of U.S. goods and services to Africa by 200% in real dollar value within 10 years, (2) promoting the alignment of U.S. commercial interests with development priorities in Africa, (3) improving the competitiveness of U.S. businesses in Africa, (4) encouraging a greater understanding among U.S. business and financial communities of the opportunities Africa holds for U.S. exports, and (5) fostering partnership opportunities between U.S. and African small- and medium-sized enterprises. NSBA supports. S. 743 Marketplace Fairness Act Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. S. 749 15-Year Depreciation bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. NSBA supports. S. 786 Restoring Honesty for our Economy Act Bill to require agencies to quantify costs associated with proposed economically significant regulations. NSBA is monitoring. S. 787 Restoring Integrity to our Government Act Bill to require agencies to set forth reasons for determining that a proposed regulatory action is significant. NSBA is monitoring. S. 807 Plain Writing Act for Regulations for 2013 - Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. S. 884 Deter Cyber Theft Act Bill requires the Director of National Intelligence to develop a watch list and a priority watch list of foreign countries that engage in economic or industrial espionage in cyberspace regarding U.S. trade secrets or other proprietary information. NSBA is monitoring. S. 1009 Chemical Safety Improvement Act Bill to reauthorize and modernize the Toxic Substances Control Act. NSBA is monitoring. S. 1029 - Regulatory Accountability Act of 2013 - Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. S. 1102 Export-Import Bank Termination Act -- Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes.S.1179 Small Business Export Growth Act of 2013 Bill will further lower barriers to exporting for small businesses by improving federal export assistance programs. NSBA supports. S. 1183 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. S. 1342 Small Business Investment Promotion Act Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced. NSBA supports. S. 1353 Cybersecurity Act of 2013 Bill would implement and codify certain aspects of the Presidents Cybersecurity Executive Order, among other things. NSBA supports. S. 1392 Energy Savings and Industrial Competitiveness Act of 2013 - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 1498 Small Business Tax Fairness Act legislation that will provide targeted tax relief to small businesses. NSBA supports. S. 1720 Patent Transparency and Improvements Act of 2013 Bill seeks to address the purported increase in patent litigation by introducing certain reforms to deter bad actors from brining patent infringement actions or sending demand letters. NSBA is monitoring. S. 1900 Bipartisan Congressional Trade Priorities Act of 2014 Bill will restore the presidents authority to negotiate trade deals by including strict requirements for Congressional consultations and access to information . NSBA supports. S. 1905 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. S. 2049 Transparency in Assertion of Patents Act Bill would seek to address and curb the practice of sending bad faith demand letters. NSBA is monitoring. S. 2146 Patent Fee Integrity Act Bill would allow the USPTO to keep all the user fees paid by inventors and businesses. NSBA supports. Reforming Federal Procurement of IT (REP-IT) Act Draft bill would create a new White House IT Office and a federal chief technology officer to provide oversight and help streamline the federal IT procurement process. NSBA is monitoring White House Conference on Small Business National Conference to develop a comprehensive, long-term small business agenda. NSBA supports. Patent Litigation Reform Discussion Draft Bill seeks to address the perceived increase in patent litigation through various reform measures. U.S. Securities and Exchange Commission (SEC) Proposed Rule re: Title 3 of the JOBS Act Crowdfunding. NSBA filed comments. Financial Industry Regulatory Authority (FINRA) Proposed Rule re: Title 3 of the JOBS Act Crowdfunding. NSBA is monitoring. America COMPETES Act Reauthorization Bill would provide federal funding for research in STEM fields. NSBA is monitoring. U.S. Environmental Protection Agency (EPA) Proposed Carbon Pollution Standard for Existing Power Plants. NSBA is monitoring.

Client expense: $38,000 · Firm income: Not reported

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

S. 336/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 depreciation

Client expense: $1,000,000 · 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), Environmental Protection Agency (EPA), 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

International Tax Reform: Rep. Camp discussions draft, Senate Finance Committee international tax discussion draft Fifteen Year Restaurant Depreciation, S. 749; Work Opportunity Tax Credit (no bill); Food Donation Tax Deduction, H.R. 2945, S. 1395

Client expense: $143,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Legislative and regulatory services, including issues related to: tax reform; S.749 and H.R. 4212, Bills to permanently extend the 15-year recovery property for qualified leasehold improvement property, qualified restaurant property.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Restaurant depreciation legislation S.749 to extend the 15-year tax depreciation period for restaurant improvements. Work Opportunity Tax Credit, international tax reform proposals; comprehensive corporate and individual tax reform proposals.

Client expense: $540,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, White House Office

S.749, H.R.4212 A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. Monitor draft legislation to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.Monitor federal issues related to general tax reform. Monitor federal issues related to corporate tax reform. Proposed Rule: Shared Responsibility for Employers Regarding Health Coverage (Department of Treasury, Internal Revenue Service), RIN 1545-BL33 [REG-138006-12]. H.R. 763, S. 603, The Job & Premium Protection Act to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act. H.R. 903, S. 399, The American Job Protection Act Monitor the implementation of the American Taxpayer Relief Act of 2012 (P.L. 112-240). Final Rule: Health Insurance Premium Tax Credit [RIN 1545-BL49]. NPRM and Notice of Hearing: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [RIN 1545-BL36], [REG-148500-12]. Proposed Rule and Notice of Public Hearing: Health Insurance Providers Fee [REG-118315-12], [RIN 1545-BL20] Correction to Notice of Proposed Rulemaking and Notice of Hearing: Shared Responsibility for Employers Regarding Health Coverage; Correction [REG-138006-12], [RIN 1545-BL23]. Proposed Rule: Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act [REG-122706-12, RIN 1545-BL50], [RIN1210-AB56], [CMS-9952-P, RIN 0938-AR77]. Notice of Proposed Rulemaking: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Tax Credit [REG - 125398-12, RIN 1545-BL43]. Final Rule: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans [RIN 1545-BL07, RIN 1210-A-B55, CMS-9979-F/RIN 0938-AR48]. Notice 2013-42: Transition Relief for Employers and Related Individuals Eligible to Enroll in Eligible Employer-Sponored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014. H.R. 2429, S.1183 The Death Tax Repeal Act of 2013. H.R. 2575 Save American Workers Act of 2013. S.1188 Forty Hours Is Full Time Act of 2013. S.701 Forty Hours Is Full Time Act of 2013. H.R. 2988, Forty Hours is Full Time Act of 2013. Notice 2013-41: Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. Notice of Proposed Rulemaking: Information Reporting for Affordable Insurance Exchanges [REG-140789-12, RIN 1545-BL42]. Notice 2013-45: Transition Relief for 2014 Under 6055 (6055 Information Reporting), 6056 (6056 Information Reporting) and 4980H (Employer Shared Responsibility Provisions). Final Rule: Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs [RIN 1545BK87}. Proposed Rule: Tax Credit for Employee Health Insurance Expenses of Small Employers [REG-113792-13, RIN 1545-BL55] Final Regulations: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage [TD 9632, RIN 1545-BL36]. Notice of Proposed Rulemaking and Notice of Hearing: Information Reporting of Minimum Essential Coverage [REG-132455-11, RIN 1545-BL31]. Notice of Proposed Rulemaking and Notice of Public Hearing: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [REG-136630-12, RIN 1545-BL26]. Notice 2013-54: Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements. Notice 2013-71: Modification of Use-or-Lose Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under 125 Cafeteria Plans. Final Rule: Health Insurance Providers Fee [RIN 1545BL20, TD 9643]. Final Rule: Rules Relating to Additional Medicare Tax [RIN 1545BK54, TD 9645]. Final Rule: Net Investment Income Tax [RIN 1545BK44, TD 9644]. Notice 2014-06: Section 45R Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers. Notice 2014-1: Sections 125 and 223 Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision.Proposed Rule: Amendments to Excepted Benefits [RIN 1545BL90, REG14317213], [RIN 1210AB60], [RIN 0938AS16, CMS9946P]. Correcting Amendment: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction [RIN 1545BL36, TD 9632]. IRS clarification of tips vs. service charges. Rev. Rul. 2012-18. S.1395 - Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013. H.R.2945 - To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. S.2188 Small Business Stability Act H.R.2577 Small Business Job Protection Act S.2176 Commonsense Reporting Act H.R.3367 To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015. Final Rule: Shared Responsibility for Employers Regarding Health Coverage [RIN 1545BL33] Final Rule: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans [RIN 1545BL26] Final Rule: Information Reporting of Minimum Essential Coverage [RIN 1545BL31]

Client expense: $607,000 · Firm income: Not reported

Government targets: Administration on Aging, Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office

H.R. 2992, Business Activity Tax Simplification Act (BATSA); S. 399 / H.R. 903, American Job Protection Act; extension of temporary business tax extenders including bonus and 15-year accelerated depreciation, Sec. 179 expensing, Work Opportunity Tax Credit; S. 749; S. 603, Jobs and Premium Protection Act; tax incentives for veterans to start franchise businesses; comprehensive tax reform legislation.

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

Government targets: Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA)

H.R. 2575, Save American Workers Act; H.R. 4212/S. 749, Make permanent the 15-year depreciation schedule for leasehold improvements, restaurant improvements and new construction; Long-term tax treatment of flow-through entity income by partnerships, S-Corps and LLCs. Work Opportunity Tax Credits; Sec. 179 Expensing credits.

Client expense: $37,583 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.Con.Res. 25 House Budget Resolution Calls for an estimated $4.6 trillion in federal spending cuts (based on current policy) from 2014-2023 and provides for no additional tax revenue. NSBA is monitoring.H.J.Res. 59 Continuing Appropriations Resolution, 2014 Bill woould fund federal agencies at an annualized rate of more than $986 billion, the same level as for fiscal year (FY) 2013, but would also leave in place another round of automatic spending cuts known as sequestration, set to take effect in January 2014. NSBA supports. H.J.Res. 89 Excepted Employees' Pay Continuing Appropriations Resolution Makes appropriations for FY2014 to pay the salaries and related expenses of federal employees who work during the period beginning October 1, 2013, and ending December 15, 2013. NSBA is monitoring. H.R. 3 Northern Route Approval Act of 2013 Bill to expedite approval of the Keystone XL pipeline. NSBA is monitoring. H.R. 25 Fair Tax Act of 2013 Legislation to abolish the Internal Revenue Service and enact a national retail sales tax. NSBA supports. H.R. 30 Small Business Investment Enhancement and Tax Relief Act - Establishes an early-stage investment program to provide equity financing to support early-stage businesses and provide a small business investment tax credit of 20%. NSBA is monitoring. H.R. 168 Business Freedom of Commerce Act Bill would allow a small business operating in the United States to elect to be exempt from any federal rule or regulation issued on or after January 20, 2009, among other things. NSBA is monitoring. H.R. 309 Regulatory Sunset and Review Act Bill requires federal agencies (either by someone who has been adversely affected or via a Congressional committee) to review their covered rules and modify, consolidate, or terminate such rules on a periodic basis. NSBA is monitoring. H.R. 367 Regulations from the Executive in Need of Scrutiny Act of 2013 Bill would require Congressional approval for major regulations. NSBA is monitoring. H.R. 375 Made in America Manufacturing Act of 2013 - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry, among other things. NSBA supports. H.R. 400 Clean Energy Technology Manufacturing and Assistance Act Bill establishes a Clean Energy Technology Manufacturing and Export Assistance Fund to ensure that U.S. clean energy technology firms have the information and assistance they need to be competitive and to create clean energy technology sector jobs, among other things. NSBA is monitoring. H.R. 407 Clean Vehicles Incentive Act of 2013 Bill allows certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel. NSBA is monitoring. H.R. 596 Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. H.R. 624 Cyber Intelligence and Sharing Protection Act of 2013 Bill seeks to help foster voluntary cyber threat information sharing between the private sector and the federal government, while at the same time hope to ensure certain privacy and civil liberties protections. NSBA is monitoring. H.R. 684 Marketplace Fairness Act of 2013 Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. H.R. 688 Credit Union Small Business Jobs Creation Act of 2013 - Increases the credit union member business lending limit from 12.25 percent to 27.5 percent, among other things. NSBA supports. H.R. 701 Bill amends a provision of the Securities Act of 1933 to direct the Securities and Exchange Commission to add a particular class of securities to those exempted under the Act and to provide a deadline for doing so. NSBA supports. H.R. 756 - Cybersecurity Enhancement Act of 2013 Bill seeks to improve information sharing between the private sector and the federal government and continue much-needed cybersecurity research and development programs. NSBA is monitoring. H.R. 763 The Jobs and Premium Protection Act Bill will act to amend the PPACA to repeal provisions imposing an annual fee on health insurance providers. NSBA supports. H.R. 967 Advancing Americas Networking and Information Technology Research and Development Act of 2013 Bill seeks to foster information sharing between the private sector and the federal government and develop a strategic plan for information sharing and cybersecurity research and development within various relevant federal agencies. NSBA is monitoring. H.R. 1002 Fair Access to Credit Scores Act of 2013 Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. H.R. 1062 SEC Regulatory Accountability Act Bill requires the SEC to undertake an enhanced cost-benefit analysis before adopting any new regulations. NSBA supports.H.R. 1072 Freedom from Government Competition Act - Requires each executive or military department or independent establishment to obtain all goods and services necessary for or beneficial to the accomplishment of its authorized functions by procurement from private sources, with certain exceptions. NSBA supports. H.R. 1120 Preventing Greater Uncertainty in Labor-Management Relations Act Bill would prohibit the National Labor Relations Board from taking any action that requires a quorum of the members of the Board until such time as Board constituting a quorum shall have been confirmed by the Senate. NSBA supports. H.R. 1127 Rebuild American Manufacturing Act of 2013 Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. H.R. 1138 Small Business Clean Energy Financing Act of 2013 Bill would establish a new loan guarantee program within the U.S. Small Business Administration for clean technology companies. NSBA is monitoring. H.R. 1219 Gulf Fisheries Fairness Act Bill would increase state water boundaries to 120 feet or 9 nautical miles (whichever is greater) and gives states greater control over their reef fisheries to open up more waters for commercial and recreational fishermen. NSBA supports. H.R. 1240 - Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. H.R. 1321 Small Business Paperwork Relief Act Bill would suspend civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest and other relevant conditions. NSBA supports. H.R. 1332 American Jobs Matter Act of 2013 Bill to allow contracting officers to consider information regarding domestic employment before awarded a federal contract. NSBA is monitoring. H.R. 1406 Working Families Flexibility Act of 2013 Bill would amend the Fair Labor Standards Act to authorize private employers to provide compensatory time off to private employees at a rate of 1 1/2 hours per hour of employment for which overtime compensation is required. NSBA supports. H.R. 1557 Plain Writing Act for Regulations for 2013 Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. H.R. 1772 The Legal Workforce Act Bill would make the use of E-Verify mandatory for new hires and impose severe employer penalties. NSBA opposes. H.R. 1773 The Agricultural Guestworker Act Bill would create a simplified and expanded agricultural guest worker program. NSBA supports. H.R. 1909 Export Coordination Act of 2013 Bill would establish stronger congressional oversight and coordination of trade assistance across 20 agencies. NSBA supports. H.R. 1916 TRADE (Transparent Rules Allow Direct Exporting) for Small Businesses and Jobs Act Bill is directed at helping SMEs stay current on changing foreign regulations. It requires Commerce (via MAC) to publish changes in tariff/non-tariff and technical barriers on export.gov or a successor website. NSBA supports. H.R. 1926 State Trade Coordination Act of 2013 Bill would establish the framework to ensure that federal and state trade agencies work in unison to assist their local exporters. NSBA supports. H.R. 2122 Regulatory Accountability Act of 2013 Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. H.R. 2131 The Supplying Knowledge Based Immigrants and Lifting Levels of STEM Visas Act Bill would allocate green cards to foreign graduates of U.S. universities with advanced degrees in science, technology, engineering, and math (STEM) fields, increase H-1B visas, repeal the employment-based per-country cap, establish a new entrepreneur visa program and strengthen the investor visa program. NSBA supports. H.R. 2232 - Make Every Small Business Count Act of 2013 - Bill would allow prime contractors covered by a subcontracting plan under a single contract with a federal agency to receive credit against such a plan for using small business subcontractors and any level of subcontracting. NSBA is monitoring. H.R. 2263 - Export-Import Bank Termination Act - Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. H.R. 2274 - Small Business Mergers, Acquisitions, Sales and Brokerage Simplification Act of 2013 - Bill would allow merger and acquisition brokers who perform services in connection with the transfer of ownership of smaller privately held companies to register with the SEC by filing an electronic notice. NSBA supports. H.R. 2429 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports.H.R. 2542 Regulatory Flexibility Improvements Act of 2013 Bill amends the Regulatory Flexibility Act to ensure complete analysis of potential impacts on small entities of federal rules. NSBA is monitoring. H.R. 2582 PATENT Jobs Act Bill exempts USPTO from Presidential Sequestration Order issued on March 1, 2013. NSBA supports. H.R. 2593 Cost-Benefit and Regulatory Transparency Enhancement Act of 2013 Bill requires reports on the results of and methods used to calculate any cost-benefit or regulatory impact analysis. NSBA is monitoring. H.R.2775 Continuing Appropriations Act 2014 The final version of the bill makes continuing appropriations through January 15, 2014, thus ending the government shutdown, and increases the debt limit through February 7, 2014. NSBA supports. H.R. 3169 IRS Rulemaking Fairness Act of 2013 Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue Service (IRS). NSBA is monitoring. H.R 3273 Deficit Reduction and Economic Growth Working Group Act Would create a bipartisan group of House and Senate lawmakers to seek an agreement on spending issues, including possible changes to mandatory programs, and increases in the debt limit. NSBA is monitoring. H.R. 3826 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. S.Con.Res. 8 Senate Budget Resolution calls for $1.85 trillion in deficit reduction over 10 years split evenly between new tax revenue and spending cuts. NSBA is monitoring. S. 15 Regulations from the Executive in Need of Scrutiny (REINS) Act of 2013 - Bill would require Congressional approval for major regulations. NSBA is monitoring. S. 17 Energy Production and Project Delivery Act Bill would promote an all-of-the-above energy policy by opening up more areas to leasing, expediting energy projects, and preventing regulation of CO2 under the CAA. NSBA is monitoring. S. 21 Cybersecurity and American Cyber Competitiveness Act of 2013 Sense of Congress bill to highlight the need for improved coordination and collaboration between the private sector and the federal government regarding cyber threat and cyber-attack information, and the need to incorporate certain privacy and civil liberties protections in any future cybersecurity-related legislation. NSBA is monitoring. S. 63 Made in America Manufacturing Act - Directs the Secretaries of Commerce and Labor to establish a program for the joint award of incentive grants to a state or a regional partnership to support the U.S. manufacturing industry. NSBA supports. S. 169 I-Squared Act Bill increase H-1B visa cap and establishes an economic demand model to determine future increases or decreases in cap, eliminates per country numerical limitation for employment-based visas, exempts certain categories of persons from employment-based green card cap (i.e. students w/ advanced degree in STEM field), increases fees on H-1B applications which will be used towards STEM education and training. NSBA is monitoring. S. 189 Startup Visa Act Creates a new visa category for immigrant entrepreneurs. NSBA is monitoring. S. 192 Expedited LNG for America Allies Act of 2013 Bill would expedite the approval process for LNG exports to allies of America. NSBA is monitoring. S. 196 Assuring Contracting Equity Act of 2013 Increases govt wide contracting goal for small biz from 23% to 25 percent and requires federal agencies to consult with SBA to determine standards for procurement officers to follow re: past compliance of potential contractors with small business subcontracting goals. NSBA supports. S. 279 - Public Lands Renewable Energy Development Act of 2013 - Requires the Secretary of Interior and the Secretary of Agriculture (USDA) to each establishes a wind and solar leasing pilot program and establishes the Renewable Energy Resource Conservation Fund for use in regions impacted by the development of wind or solar energy on public lands. NSBA is monitoring. S. 289 Commercial Real Estate and Economic Development (CREED) Act of 2013, which will extend for five years the low-interest refinancing provisions under the Local Development Business Program of the Small Business Administration (SBA). NSBA supports. S. 310 Startup Act 3.0 - This bill seeks to provide capital gains and income tax incentives to incentivize entrepreneurs and facilitate the growth of new start-ups, creates a new STEM visa for up to foreign students and establishes a new category of visas for immigrant entrepreneurs. NSBA supports. S. 320 Closing Regulatory Loopholes Act of 2013 Bill would require Congressional review over federal agency guidance documents and major guidance documents prior to implementation. NSBA supports. S. 418 Do-Not-Track Online Act of 2013 Bill would require the promulgating of regulations to address the collection and use of personal information obtained via the tracking of online activity. NSBA is monitoring. S. 450 Financial Regulatory Responsibility Act of 2013 Bill requires enhanced cost-benefit analysis and justification for certain regulations proposed by federal banking, securities, commodities, and housing regulators. NSBA supports.S. 471 Fair Access to Credit Scores Act of 2013 - Provides consumers with free access to their credit scores along with free access to their credit reports once each year. NSBA supports. S. 537 Communicating Lending Activity Reports from the Small Business Administration Act (CLEAR SBA) Act - require the SBA Administrator make publically available on the SBA website certain information regarding lenders making covered loans to small firms. NSBA is monitoring. S. 544 Rebuild American Manufacturing Act of 2013 - Bill directs President to develop a comprehensive national manufacturing strategy. NSBA supports. S. 601 Water Resources Development Act Bill to provide for the conservation and development of water and related resources and to authorize the Army to construct various projects for improvements to rivers and harbors of the U.S. NSBA is monitoring. S. 603 The Jobs and Premium Protection Act The legislation would repeal the annual fee on health insurance providers enacted by the PPACA. NSBA supports. S. 718 Increasing American Jobs Through Greater Exports to Africa Act of 2013 -- Directs the President to establish a comprehensive U.S. strategy for public and private investment, trade, and development in Africa that focuses on: (1) increasing exports of U.S. goods and services to Africa by 200% in real dollar value within 10 years, (2) promoting the alignment of U.S. commercial interests with development priorities in Africa, (3) improving the competitiveness of U.S. businesses in Africa, (4) encouraging a greater understanding among U.S. business and financial communities of the opportunities Africa holds for U.S. exports, and (5) fostering partnership opportunities between U.S. and African small- and medium-sized enterprises. NSBA supports. S. 743 Marketplace Fairness Act Bill would allow states to require that Internet retailers located outside their borders collect sales taxes on purchases by their residents. Businesses with less than $1 million in annual online sales would be exempt, and the sponsors have estimated that fewer than 1,000 businesses would be required to collect sales taxes. NSBA is monitoring. S. 749 15-Year Depreciation bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. NSBA supports. S. 761 Energy Savings and Industrial Competitiveness Act of 2013 - Bill would promote energy savings in residential and commercial buildings and industry, and for other purposes. NSBA supports. S. 786 Restoring Honesty for our Economy Act Bill to require agencies to quantify costs associated with proposed economically significant regulations. NSBA is monitoring. S. 787 Restoring Integrity to our Government Act Bill to require agencies to set forth reasons for determining that a proposed regulatory action is significant. NSBA is monitoring. S. 807 Plain Writing Act for Regulations for 2013 - Bill requires all new or substantially revised federal regulations to be written in clear, concise and easy to understand, or plain language. NSBA supports. S. 884 Deter Cyber Theft Act Bill requires the Director of National Intelligence to develop a watch list and a priority watch list of foreign countries that engage in economic or industrial espionage in cyberspace regarding U.S. trade secrets or other proprietary information. NSBA is monitoring. S. 1009 Chemical Safety Improvement Act Bill to reauthorize and modernize the Toxic Substances Control Act. NSBA is monitoring. S. 1029 Regulatory Accountability Act of 2013 - Bill to reform the process by which federal agencies analysis and formulate new regulations and guidance documents. NSBA is monitoring. S. 1102 Export-Import Bank Termination Act -- Bill to abolish the Export-Import Bank of the United States three years after enactment of this Act. NSBA opposes. S.1179 Small Business Export Growth Act of 2013 Bill will further lower barriers to exporting for small businesses by improving federal export assistance programs. NSBA supports. S. 1183 Death Tax Repeal Act of 2013 Bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount. NSBA supports. S. 1342 Small Business Investment Promotion Act Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced. NSBA supports. vS. 1353 Cybersecurity Act of 2013 Bill would implement and codify certain aspects of the Presidents Cybersecurity Executive Order, among other things. NSBA supports. S. 1498 Small Business Tax Fairness Act legislation that will provide targeted tax relief to small businesses. NSBA supports. S. 1720 Patent Transparency and Improvements Act of 2013 Bill seeks to address the purported increase in patent litigation by introducing certain reforms to deter bad actors from brining patent infringement actions or sending demand letters. NSBA is monitoring. S. 1905 Electricity Security and Affordability Act Bill proposes reasonable alternatives to EPAs proposed rule regulating carbon pollution from new and soon to be released rule regarding existing power plants. NSBA supports. White House Conference on Small Business National Conference to develop a comprehensive, long-term small business agenda. NSBA supports. Patent Litigation Reform Discussion Draft Bill seeks to address the perceived increase in patent litigation through various reform measures. House and Senate Minimum Wage Legislation NSBA opposes an increase in minimum wage. U.S. Securities and Exchange Commission (SEC) Proposed Rule re: Title 3 of the JOBS Act Crowdfunding. NSBA is planning on filing comments. Financial Industry Regulatory Authority (FINRA) Proposed Rule re: Title 3 of the JOBS Act Crowdfunding. NSBA is monitoring. America COMPETES Act Reauthorization Bill would provide federal funding for research in STEM fields. NSBA is monitoring. U.S. Environmental Protection Agency (EPA) Proposed Carbon Pollution Standard for New Power Plants. NSBA is monitoring. U.S. Environmental Protection Agency (EPA) Proposed Carbon Pollution Standard for Existing Power Plants. NSBA is monitoring.

Client expense: $38,000 · Firm income: Not reported

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

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 Foreign Accounting Tax Compliance Act Guidance IRS Notice 2007-55 Partnership Liability Allocation Regulations

Client expense: $780,000 · 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 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

S. 336/H.R. 684, Marketplace Fairness Act, all provisions; regulations on retail inventory method; H.R. 1, tax reform; oppose imposition of Value Added Tax (VAT), National Retail Sales Tax; S. 749, 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 depreciation

Client expense: $440,000 · 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), Environmental Protection Agency (EPA), 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 Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), 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