American Opportunity Tax Credit Permanence and Consolidation Act of 2013

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013 S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 528 by HAGAN (D-NC) Protecting Financial Aid for Students and Taxpayers Act S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act S. 1904 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2013 S. 2164 by MURRAY (D-WA) Tyler Clementi Higher Education Anti-Harassment Act of 2014 S. 2349 by SANDERS (I-VT) Supporting College Success Through Dual Enrollment Act S. 2506 by HAGAN (D-NC) CREATE Graduates Act S. 2513 by BENNET (D-CO) Advancing Competency-Based Education Demonstration Project Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act of 2014 S. 2692 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 2695 by BOXER (D-CA) SOS Campus Act H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1738 by DOGGETT (D-TX) American Opportunity Tax Credit Act of 2013 H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act S. 2340 by BOOKER (D-NJ) Simplifying Financial Aid for Students Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act pf 2-14 H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 2796 by BALDWIN (D-WI) Working Student Aid of 2014 H.R. 3136 by SALMON (R-AZ) Advancing Competency-Based Education Demonstration Project Act of 2014 H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.R. 3505 by PETRI (R-WI) Technology, Equality and Accessibility in College and Higher Education Act (TEACH) H.R. 3694 by CUMMINGS (D-MD) Net Price Calculator Improvement Act H.R. 4612 by DeSANTIS (R-FL) Higher Education Reform and Opportunity Act (HERO Act) H.R. 4643 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2014 H.R. 4719 by REED (R-NY) America Gives More Act H.R. 4982 by BUCSHON (R-IN) Simplifying the Application for Student Aid Act H.R. 4983 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 4984 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 5277 by DAVIS (D-CA) SOS Campus Act H.R. 5354 by MALONEY (D-NY) Campus Accountability and Safety Act Not listed on Agencies: Consumer Financial Protection Bureau

Client expense: $71,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Office of Management & Budget (OMB), SENATE, Veterans Affairs, Dept of (VA), White House Office

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013 S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 528 by HAGAN (D-NC) Protecting Financial Aid for Students and Taxpayers Act S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act S. 1904 by LEE (R-UT) Higher Education Reform and Opportunity Act of 2013 S. 2164 by MURRAY (D-WA) Tyler Clementi Higher Education Anti-Harassment Act of 2014 S. 2349 by SANDERS (I-VT) Supporting College Success Through Dual Enrollment Act S. 2506 by HAGAN (D-NC) CREATE Graduates Act S. 2513 by BENNET (D-CO) Advancing Competency-Based Education Demonstration Project Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act of 2014 S. 2692 by McCASKILL (D-MO) Campus Accountability and Safety Act S. 2695 by BOXER (D-CA) SOS Campus Act H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1738 by DOGGETT (D-TX) American Opportunity Tax Credit Act of 2013 H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act S. 2340 by BOOKER (D-NJ) Simplifying Financial Aid for Students Act of 2014 S. 2612 by WARNER (D-VA) Dynamic Repayment Act pf 2-14 H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act S. 2796 by BALDWIN (D-WI) Working Student Aid of 2014 H.R. 3136 by SALMON (R-AZ) Advancing Competency-Based Education Demonstration Project Act of 2014 H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.R. 3505 by PETRI (R-WI) Technology, Equality and Accessibility in College and Higher Education Act (TEACH) H.R. 3694 by CUMMINGS (D-MD) Net Price Calculator Improvement Act H.R. 4612 by DeSANTIS (R-FL) Higher Education Reform and Opportunity Act (HERO Act) H.R. 4643 by LARSEN (D-WA) Bereaved Borrowers Bill of Rights Act of 2014 H.R. 4719 by REED (R-NY) America Gives More Act H.R. 4982 by BUCSHON (R-IN) Simplifying the Application for Student Aid Act H.R. 4983 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 4984 by GUTHRIE (R-KY) Empowering Students through Enhanced Financial Counseling Act H.R. 5277 by DAVIS (D-CA) SOS Campus Act H.R. 5354 by MALONEY (D-NY) Campus Accountability and Safety Act Not listed on Agencies: Consumer Financial Protection Bureau

HR 3393: Student and Family Tax Simplification Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, and for other purposes(Higher education tax provisions). S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. S. 1090 and HR 2253: Higher Education and Skills Obtainment Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes. HR 3476: Middle Class College Tuition Tax Credit Expansion Act Official Title: To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. HR 3437: College Affordability Act of 2013 Official Title: To amend the Internal Revenue Code of 1986 to consolidate, with modifications, the Hope Scholarship Credit, the Lifetime Learning Credit, and the American Opportunity Tax Credit, and for other purposes. Pending Tax Reform Act of 2014, proposed legislation for comprehensive tax reform (higher education tax incentives, charitable giving incentives). HR4719: America Gives More Act of 2014 Official Title: To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory(Extension of IRA Charitable rollover)

Client expense: $80,000 · Firm income: Not reported

Tax Reform S. 835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013 H.R. 1738, American Opportunity Tax Credit Act of 2013 H.R. 3393, Student and Family Simplification Act H.R. 4719, America Gives More Act of 2014 Hope Tax Credit Lifetime Learning Tax Credit Tuition Deduction Charitable Income Tax Deduction Section 127 Employer-provided Educational Assistance Section 117 Qualified Scholarships Student Loan Interest Deduction (SLID) Coverdell Education Savings Accounts Section 529 Education Savings Plans Federal Student Loan Forgiveness Programs IRA Charitable Rollover Tax-exempt Bonds R&D Tax Credit Unrelated Business Income Tax (UBIT) New Market Tax Credits

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1738/S. 835, The American Opportunity Tax Credit (AOTC), entire bill. H.R. 3393, Student and Family Tax Simplification Act, entire bill.

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

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, SENATE

HR 3393: Student and Family Tax Simplification Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, and for other purposes.S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. S. 1090 and HR 2253: Higher Education and Skills Obtainment Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes. HR 3476: Middle Class College Tuition Tax Credit Expansion Act Official Title: To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. HR 3437: College Affordability Act of 2013 Official Title: To amend the Internal Revenue Code of 1986 to consolidate, with modifications, the Hope Scholarship Credit, the Lifetime Learning Credit, and the American Opportunity Tax Credit, and for other purposes. Pending Tax Reform Act of 2014, proposed legislation for comprehensive tax reform (higher education tax incentives, charitable giving incentives). HR4719: America Gives More Act of 2014 Official Title: To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory(Extension of IRA Charitable rollover)

Client expense: $100,000 · Firm income: Not reported

Tax Reform S. 835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013 H.R. 1738, American Opportunity Tax Credit Act of 2013 H.R. 3393, Student and Family Simplification Act H.R. 4719, America Gives More Act of 2014 Hope Tax Credit Lifetime Learning Tax Credit Tuition Deduction Charitable Income Tax Deduction Section 127 Employer-provided Educational Assistance Section 117 Qualified Scholarships Student Loan Interest Deduction (SLID) Coverdell Education Savings Accounts Section 529 Education Savings Plans Federal Student Loan Forgiveness Programs IRA Charitable Rollover Tax-exempt Bonds R&D Tax Credit Unrelated Business Income Tax (UBIT) New Market Tax Credits

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Higher Education Tax Credits and Deductions reform. -H.R.1738, American Opportunity Tax Credit Act of 2013 (all provisions) -S.835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013(all provisions) -H.R.3393, Student and Family Tax Simplification Act of 2013 (all provisions)-Tax Reform Act of 2014, Chairman Camp. Discussion Draft (Subtitle C)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3437 by SCHWARTZ (D-PA) College Affordability Act of 2013 H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.R. 3505 by PETRI (R-WI) Technology, Equality and Accessibility in College and Higher Education Act (TEACH) H.R. 3694 by CUMMINGS (D-MD) Net Price Calculator Improvement Act H.R. 4982 by BUCSHON (R-IN) Simplifying the Application for Student Aid Act H.R. 4983 by FOXX (R-NC) Strengthening Transparency in Higher Education Act H.R. 4984 by GUTHRIE (R-KY) Empowering Students Through Enhanced Financial Counseling Act NOT ON LIST OF DEPTS./AGENCIES: Consumer Financial Protection Bureau

H.R. 1738/S. 835, The American Opportunity Tax Credit (AOTC), entire bill. H.R. 3393, Student and Family Tax Simplification Act, entire bill.

Client expense: $186,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Higher Education Tax Credits and Deductions reform. -H.R.1738, American Opportunity Tax Credit Act of 2013 (all provisions) -S.835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013(all provisions) -H.R.3393, Student and Family Tax Simplification Act of 2013 (all provisions)-Tax Reform Act of 2014, Chairman Camp. Discussion Draft (Subtitle C)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform S. 835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013 H.R. 1738, American Opportunity Tax Credit Act of 2013 Hope Tax CreditLifetime Learning Tax Credit Tuition Deduction Charitable Income Tax Deduction Section 127 Employer-provided Educational Assistance Section 117 Qualified Scholarships Student Loan Interest Deduction (SLID) Coverdell Education Savings Accounts Section 529 Education Savings Plans Federal Student Loan Forgiveness Programs IRA Charitable Rollover Tax-exempt Bonds R&D Tax Credit Unrelated Business Income Tax (UBIT) New Market Tax Credits

Client expense: $70,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 216 by LAUTENBERG (D-NJ) Tyler Clementi Higher Education Anti-Harassment Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 744 by SCHUMER (D-NY) Border Security, Economic Opportunity, and Immigration Modernization Act of 2013 S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3437 by SCHWARTZ (D-PA) College Affordability Act of 2013 H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.R. 3694 by CUMMINGS (D-MD) Net Price Calculator Improvement Act Consumer Financial Protection Bureau -- Not on list of agencies.

H.R. 1735/S. 835, The American Opportunity Tax Credit (AOTC), entire bill.

Client expense: $198,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3393: Student and Family Tax Simplification Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, and for other purposes.S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. S. 1090 and HR 2253: Higher Education and Skills Obtainment Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes. HR 3476: Middle Class College Tuition Tax Credit Expansion Act Official Title: To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. HR 3437: College Affordability Act of 2013 Official Title: To amend the Internal Revenue Code of 1986 to consolidate, with modifications, the Hope Scholarship Credit, the Lifetime Learning Credit, and the American Opportunity Tax Credit, and for other purposes. Pending Tax Reform Act of 2014, proposed legislation for comprehensive tax reform (higher education tax incentives, charitable giving incentives). Proposals to extend expired higher education tax incentives (tuition deduction & IRA charitable rollover).

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

HR 3393: Student and Family Tax Simplification Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate certain tax benefits for educational expenses, and for other purposes.S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. S. 1090 and HR 2253: Higher Education and Skills Obtainment Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes. HR 3476: Middle Class College Tuition Tax Credit Expansion Act Official Title: To amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes. HR 3437: College Affordability Act of 2013 Official Title: To amend the Internal Revenue Code of 1986 to consolidate, with modifications, the Hope Scholarship Credit, the Lifetime Learning Credit, and the American Opportunity Tax Credit, and for other purposes.

Client expense: $80,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 113 by DURBIN (D-IL) Know Before You Owe Student Loan Act of 2013 S. 114 by DURBIN (D-IL) Fairness for Struggling Students Act of 2013 S. 216 by LAUTENBERG (D-NJ) Tyler Clementi Higher Education Anti-Harassment Act of 2013 S. 262 by DURBIN (D-IL) Veterans Education Equity Act of 2013S. 406 by LAUTENBERG (D-NJ) Students First Act of 2013 S. 546 by HARKIN (D-IA) Smarter Borrowing Act S. 682 by COBURN (R-OK) Comprehensive Student Loan Protection Act S. 707 by REED (D-RI) Student Loan Affordability Act S. 744 by SCHUMER (D-NY) Border Security, Economic Opportunity, and Immigration Modernization Act of 2013 S. 835 by SCHUMER (D-NY) American Opportunity Tax Credit Permanence and Consolidation Act of 2013 S. 897 by WARREN (D-MA) Bank on Student Loan Fairness Act S. 915 by WYDEN (D-OR) Student Right-to-Know Before You Go Act of 2013 S. 953 by REED (D-RI) Student Loan Affordability Act S. 1003 by COBURN (R-OK) to amend the HEA re student loan interest rates S. 1062 by REED (D-RI) Educator Preparation Reform Act S. 1284 by HARKIN (D-IA) FY 14 Appropriations for Labor, Health, Human Services and Education S. 1704 by DURBIN (D-IL) Affordable College Textbook Act S. 1873 by REED (D-RI) Protect Student Borrowers Act S. 1874 by REED (D-RI) Partnerships for Affordability and Student Success Act S. 2098 by WYDEN (D-OR) Student Right-to-Know Before You Go Act H.R. 217 by HONDA (D-CA) Educator Preparation Reform Act H.R. 340 by GRIJALVA (D-AZ) Protecting Financial Aid for Students and Taxpayers H.R. 1313 by BASS (D-CA) Student Loan Fairness Act H.R. 1595 by COURTNEY (D-CT) Student Loan Relief Act H.R. 1716 by PETRI (R-WI) Earnings Contingent Education Loans Act H.R. 1911 by KLINE (R-MN) Smarter Solutions for Students Act H.R. 1928 by DELAURO (D-CT) Proprietary Institution of Higher Education Accountability Act H.R. 1937 by HUNTER (R-CA) Student Right-to-Know Before You Go Act of 2013 H.R. 1949 by MESSER (R-IN) Improving Postsecondary Data for Students Act H.R. 2020 by CARTWRIGHT (D-PA) Truth in Tuition Act H.R. 2637 by FOXX (R-NC) Supporting Academic Freedom through Regulatory Relief Act H.R. 3371 by HINOJOSA (D-TX) State Loan Access and Student Protection Act H.R. 3393 by BLACK (R-IN) Student and Family Tax Simplification Act H.R. 3412 by GOWDY (R-SC) Flexibility to Innovate for College Affordability Act H.R. 3437 by SCHWARTZ (D-PA) College Affordability Act of 2013 H.R. 3496 by COHEN (D-TN) Protecting Our Students and Taxpayers (POST) H.J.Res 59 by ROGERS (R-KY) Vehicle for Bipartisan Budget Act of 2013 Consumer Financial Protection Bureau -- Not on List

S. 835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013 H.R. 1738, American Opportunity Tax Credit Act of 2013 Hope Tax Credit Lifetime Learning Tax CreditTuition Deduction Charitable Income Tax Deduction Section 127 Employer-provided Educational Assistance Section 117 Qualified Scholarships Student Loan Interest Deduction (SLID) Coverdell Education Savings Accounts Section 529 Education Savings Plans Federal Student Loan Forgiveness Programs IRA Charitable Rollover Tax-exempt Bonds R&D Tax Credit Unrelated Business Income Tax (UBIT) New Market Tax Credits

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1735/S. 835, The American Opportunity Tax Credit (AOTC), entire bill.

Client expense: $177,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE

S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes.S. 1090 and HR 2253: Higher Education and Skills Obtainment Act Official Title: To amend the Internal Revenue Code of 1986 to consolidate the current education tax incentives into one credit against income tax for higher education expenses, and for other purposes.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax Reform S. 835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013 H.R. 1738, American Opportunity Tax Credit Act of 2013 Hope Tax CreditLifetime Learning Tax Credit Tuition Deduction Charitable Income Tax Deduction Section 127 Employer-provided Educational Assistance Section 117 Qualified Scholarships Student Loan Interest Deduction (SLID) Coverdell Education Savings Accounts Section 529 Education Savings Plans Federal Student Loan Forgiveness Programs IRA Charitable Rollover Tax-exempt Bonds R&D Tax Credit Unrelated Business Income Tax (UBIT) New Market Tax Credits

Client expense: $80,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1735/S. 835, The American Opportunity Tax Credit (AOTC), entire bill.

Client expense: $162,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1735/S. 835, The American Opportunity Tax Credit (AOTC), entire bill.

Client expense: $165,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE

Disussion regarding comprehensive tax reform including charitable giving and higher education tax incentives.S. 835 and HR 1738: American Opportunity Tax Credit Permanence and Consolidation Act of 2013 Official Title: A bill to amend the Internal Revenue Code of 1986 to extend and modify the American Opportunity Tax Credit, and for other purposes.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Small Starts funding for streetcars. Brownfields and land reuse legislation (S. 249, BUILD Act). FAA Contract Tower Legislation (S. 835).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

Tax Reform S. 835, American Opportunity Tax Credit Permanence and Consolidation Act of 2013 H.R. 1738, American Opportunity Tax Credit Act of 2013 Hope Tax CreditLifetime Learning Tax Credit Tuition Deduction Charitable Income Tax Deduction Section 127 Employer-provided Educational Assistance Section 117 Qualified Scholarships Student Loan Interest Deduction (SLID) Coverdell Education Savings Accounts Section 529 Education Savings Plans Federal Student Loan Forgiveness Programs IRA Charitable Rollover Tax-exempt Bonds R&D Tax Credit Unrelated Business Income Tax (UBIT) New Market Tax Credits

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE