A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.
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This bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance, known as bonus depreciation, for depreciable business property (i.e., qualified property) placed in service after December 31, 2014. The term "qualified property" is modified to include qualified improvement property, in lieu of qualified leasehold improvement property, which is defined as any improvement to an interior portion of a building that is nonresidential real property if such improvement is placed in service after the date such building was first placed in service. The bill also increases by $8,000 (with an annual inflation adjustment after 2015) the maximum allowable depreciation deduction for a passenger automobile (i.e., any 4-wheeled vehicle that is manufactured primarily for use on public streets, roads, and highways and is rated at 6,000 pounds unloaded gross vehicle weight or less). Also made permanent, for taxable years ending after December 31, 2014, is the election to increase the alternative minium tax credit limitation in lieu of bonus depreciation. The bill allows an additional depreciation allowance for any specified plant that is planted, or grafted to a plant that has already been planted, by the taxpayer in the ordinary course of the taxpayer's farming business. The term "specified plant" means: (1) any tree or vine that bears fruits or nuts, and (2) any other plant that will have more than one yield of fruits or nuts and that generally has a period of more than two years from the time of planting or grafting to the time at which such plant begins bearing fruits or nuts. This allowance is applicable to specified plants planted or grafted after December 31, 2014. Finally, the bill prohibits the entry of the budgetary effects of this Act on any PAYGO scorecard maintained pursuant to the Statutory Pay-As-You-Go Act of 2010.
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Filing registrants (46)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 698, Marketplace Fairness Act, all provisions; tax reform, no specific legislation; oppose imposition of Value Added Tax, National Retail Sales Tax; HR 636, Americas Small Business Tax Relief Act, all provisions; H.R. 2510, To amend the IRC to make permanent bonus depreciation, all provisions; S.1660, A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; H.R. 2775, Remote Transactions Parity Act, all provisions; repatriation issues generally; S.155, Fair Tax Act of 2015; H.R. 5074, Main Street Fairness Act, all provisions; House Better Way Blueprint for Tax Reform, border adjustment and interest rate provisions
Client expense: $1,640,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
BEPS - Base Erosion and Profit Shifting Comprehensive Tax Reform Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 1105, Death Tax Repeal Act H.R. 2510, S.1660, Permanent Bonus Depreciation IRS Audit Process Reform Pass-Through Tax Reform/Business Equivalency Rate PBGC Premiums, preventing further increases S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 Tax Treaties Treasury's Sec 385 Regs Treasury's Sec. 2704 Minority Valuation Regs
Client expense: $1,760,000 · Firm income: Not reported
2016 · fourth_quarter · Taxation/Internal Revenue Code
-HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act of 2015 - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act of 2015 - all provisions relating to cable. -HR 5232 Stop Subsidizing Childhood Obesity Act - all provisions relating to cable. -HR 5893 No Regulation Without Representation Act of 2016 - all provisions relating to cable. -S 386 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 698 Marketplace Fairness Act of 2015 - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable. -S 2623 Protecting Americans from Drug Marketing Act - all provisions relating to cable.
Client expense: $4,190,000 · Firm income: Not reported
2016 · fourth_quarter · Taxation/Internal Revenue Code
Tax extenders and tax reform; bonus depreciation, including S. 1660 (entire bill).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 860/H.R. 1105 - Death Tax Repeal Act of 2015. Support S. 1660/H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Support
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
| Republican |
| MO |
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Office of Management & Budget (OMB), Office of Surface Mining Reclamation & Enforcement, 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
Government targets: Federal Communications Commission (FCC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS)
Mortgage Interest Deduction HR6492 - Tax Benefit for Homeownership Clarification Act Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 Tax Relief for Forgiven Mortgage Debt HR2029 - Consolidated Appropriations Act, 2016 Internet Sales Tax Fairness HR2775 - The Remote Transactions Parity Act of 2015 S698 - The Marketplace Fairness Act of 2015 HR5893 - No Regulation without Representation Act of 2016 Internet Tax Freedom HR235 - Permanent Internet Tax Freedom Act S431 - Internet Tax Freedom Forever Act Empowerment Zones Tax Incentives S408 - Empowering Jobs Act of 2015 Depreciation HR2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. HR2029 - Consolidated Appropriations Act, 2016 Foreign Investment in Real Property Tax Act (FIRPTA) HR34 - Tax Increase Prevention and Real Estate Investment Act of 2015 HR2029 - Consolidated Appropriations Act, 2016 Carried Interest HR2889 - Carried Interest Fairness Act of 2015 S1686 - Carried Interest Fairness Act of 2015 Section 1031 Like-Kind Exchanges HR2844 - Keep Our Pension Promises Act S1631 - Keep Our Pension Promises Act First-time home buyer accounts HR5575 - First-Time Homebuyer Savings Account Act of 2016 S3175 - First-Time Homebuyer Credit Act of 2016 Definition of Derivatives S__ - Modernization of Derivatives Tax Act of 2016 (MODA) Homeowner Association Tax Deductions HR4696 - the HOME Act Low-Income Housing Tax Credits S2962 - Affordable Housing Credit Improvement Act of 2016 Discussions with the House Ways and Means Committee and Senate Finance Committee regarding tax reform priorities.
Client expense: $19,540,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Geological Survey (USGS), Veterans Affairs, Dept of (VA)
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 698, Marketplace Fairness Act, all provisions; tax reform, no specific legislation; oppose imposition of Value Added Tax, National Retail Sales Tax; HR 636, Americas Small Business Tax Relief Act, all provisions; H.R. 2510, To amend the IRC to make permanent bonus depreciation, all provisions; S.1660, A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; H.R. 2775, Remote Transactions Parity Act, all provisions; repatriation issues generally; S.155, Fair Tax Act of 2015; H.R. 5074, Main Street Fairness Act, all provisions; House Better Way Blueprint for Tax Reform, border adjustment and interest rate provisions
Client expense: $1,640,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
BEPS - Base Erosion and Profit Shifting Comprehensive Tax Reform Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 1105, Death Tax Repeal Act H.R. 2510, S.1660, Permanent Bonus Depreciation IRS Audit Process Reform Pass-Through Tax Reform/Business Equivalency Rate PBGC Premiums, preventing further increases S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 Tax Treaties Treasury's Sec 385 Regs Treasury's Sec. 2704 Minority Valuation Regs
Client expense: $1,760,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Energy, Dept of, Environmental Protection Agency (EPA), Export-Import Bank of the United States (EXIM Bank), Federal Communications Commission (FCC), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Office of Management & Budget (OMB), Office of Surface Mining Reclamation & Enforcement, 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
2016 · fourth_quarter · Taxation/Internal Revenue Code
Estate Tax HR 6100 - change IRS intrepretation of deductions; request for Senate support of letter to IRS overall tax reform Implementation of bills passed in December: Permanently extend Section 179 small business expensing (H.R. 636) Permanently repeal the Estate Tax (H.R. 1105) Fifty percent bonus depreciation permanent (S 1660) Fifty percent bonus depreciation extended (S. 1666) All also included in Protecting Americans from Tax Hikes Act of 2015 (PATH) Senate package of two-year extension of tax extenders House Tax Reform Package- proposal to eliminate ability to deduct net business interest
Client expense: $70,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Energy Regulatory Commission (FERC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 625, a bill to amend the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation -- bill in its entirety; H.R. 721, the Short Line Railroad Rehabilitation and Investment Act of 2015 -- bill in its entirety; H.R. 2510, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 1660, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 2595, Building Rail Access for Customers and the Economy Act -- bill in its entirety; S. 637, the Short Line Railroad Rehabilitation and Investment Act of 2015 -- bill in its entirety; H.R. 4626, Building Rail Access for Customers and the Economy Act -- bill in its entirety; Issues related to Corporate Tax Reform.
Client expense: $1,159,628 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2016 · fourth_quarter · Taxation/Internal Revenue Code
Agriculture Equipment Depreciation Comprehensive Tax Reform Deductibility of Fines, Damages, and Penalties Deferral for Active Financing Income Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 2510, S.1660, Permanent Bonus Depreciation Innovation Boxes Look-through Rule for Controlled Foreign Corporations (CFCs) Pass-Through Tax Reform/Business Equivalency Rate S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 1781, Workforce Development Tax Credit Act of 2015
Client expense: $683,325 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Agriculture Equipment Depreciation Comprehensive Tax Reform Deductibility of Fines, Damages, and Penalties Deferral for Active Financing Income Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 2510, S.1660, Permanent Bonus Depreciation Innovation Boxes Look-through Rule for Controlled Foreign Corporations (CFCs) Pass-Through Tax Reform/Business Equivalency Rate S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 1781, Workforce Development Tax Credit Act of 2015
Client expense: $683,325 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016; H.R. 4955, The Pension and Budget Integrity Act; S. 2917, Commodity End-User Relief Act; S. 3240, The Pension and Budget Integrity Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $330,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Alternative Minimum Tax impacting IRC 186(k), S1660, S1666, HR2510; excise taxes HR767 and S807; international tax reform proposals; tax extenders; IRC sec. 49801 and excise tax on employer provided health coverage. BEPS Rule. HR 2903 and SB 1562 and S 1946 Tax Relief Extension Act. Proposed IRC sec. 385 regulations.
Client expense: $190,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 721, a bill to amend the Internal Revenue Code of 1986 to extend and modify the railroad track maintenance credit - bill in its entirety; H.R. 625, a bill to amend the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation - bill in its entirety; H.R. 2510, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - bill in its entirety; S. 637, a bill to amend the Internal Revenue Code of 1986 to extend and modify the railroad track maintenance credit - bill in its entirety; S. 1660, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - bill in its entirety; S. 2595, Building Rail Access for Customers and the Economy Act - bill in its entirety; H.R. 4626, Building Rail Access for Customers and the Economy Act - bill in its entirety; Issues related to corporate tax reform.
Client expense: $1,319,776 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 625, a bill to amend the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation -- bill in its entirety; H.R. 2510, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 1660, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 2595, Building Rail Access for Customers and the Economy Act -- bill in its entirety; H.R. 4626, Building Rail Access for Customers and the Economy Act -- bill in its entirety; Issues related to Corporate Tax Reform.
Client expense: $1,002,193 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 625, a bill to amend the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation -- bill in its entirety; H.R. 2510, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 1660, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 2595, Building Rail Access for Customers and the Economy Act -- bill in its entirety; H.R. 4626, Building Rail Access for Customers and the Economy Act -- bill in its entirety; Issues related to Corporate Tax Reform.
Client expense: $1,234,936 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2016 · third_quarter · Taxation/Internal Revenue Code
Agriculture Equipment Depreciation Comprehensive Tax Reform Deductibility of Fines, Damages, and Penalties Deferral for Active Financing Income Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 2510, S.1660, Permanent Bonus Depreciation Innovation Boxes Look-through Rule for Controlled Foreign Corporations (CFCs) Pass-Through Tax Reform/Business Equivalency Rate S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 1781, Workforce Development Tax Credit Act of 2015
Client expense: $683,325 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S. 698, Marketplace Fairness Act, all provisions; tax reform, no specific legislation; oppose imposition of Value Added Tax, National Retail Sales Tax; HR 636, Americas Small Business Tax Relief Act, all provisions; H.R. 2510, To amend the IRC to make permanent bonus depreciation, all provisions; S.1660, A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; H.R. 2775, Remote Transactions Parity Act, all provisions; repatriation issues generally; S.155, Fair Tax Act of 2015; H.R. 5074, Main Street Fairness Act, all provisions; Proposed Section 385 Regulations
Client expense: $1,760,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
S. 698, Marketplace Fairness Act, all provisions; tax reform, no specific legislation; oppose imposition of Value Added Tax, National Retail Sales Tax; HR 636, Americas Small Business Tax Relief Act, all provisions; H.R. 2510, To amend the IRC to make permanent bonus depreciation, all provisions; S.1660, A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; H.R. 2775, Remote Transactions Parity Act, all provisions; repatriation issues generally; S.155, Fair Tax Act of 2015; H.R. 5074, Main Street Fairness Act, all provisions; Proposed Section 385 Regulations
Client expense: $1,760,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
Corporate Tax Reform Treasury Inversion Regulations (Section 385) International Tax Reform Cost Recovery Wyden Tax Pooling Proposal House Republican Tax Reform Blueprint Hatch Corporate Tax Integration Proposal Accelerated Depreciation Making Permanent Bonus Depreciation (H.R. 2510, S. 1660)
Client expense: $181,300 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Mine Safety & Health Administration (MSHA), Occupational Safety & Health Administration (OSHA), SENATE, Surface Transportation Board (STB), U.S. Trade Representative (USTR)
2016 · third_quarter · Taxation/Internal Revenue Code
Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 Tax Relief for Forgiven Mortgage Debt HR2029 - Consolidated Appropriations Act, 2016 Internet Sales Tax Fairness HR2775 - The Remote Transactions Parity Act of 2015 S698 - The Marketplace Fairness Act of 2015 HR5893 - No Regulation without Representation Act of 2016 Internet Tax Freedom HR235 - Permanent Internet Tax Freedom Act S431 - Internet Tax Freedom Forever Act Empowerment Zones Tax Incentives S408 - Empowering Jobs Act of 2015 Depreciation HR2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. HR2029 - Consolidated Appropriations Act, 2016 Foreign Investment in Real Property Tax Act (FIRPTA) HR34 - Tax Increase Prevention and Real Estate Investment Act of 2015 HR2029 - Consolidated Appropriations Act, 2016 Carried Interest HR2889 - Carried Interest Fairness Act of 2015 S1686 - Carried Interest Fairness Act of 2015 Section 1031 Like-Kind Exchanges HR2844 - Keep Our Pension Promises Act S1631 - Keep Our Pension Promises Act First-time home buyer accounts HR5575 - First-Time Homebuyer Savings Account Act of 2016 S3175 - First-Time Homebuyer Credit Act of 2016 Definition of Derivatives S__ - Modernization of Derivatives Tax Act of 2016 (MODA) Homeowner Association Tax Deductions HR4696 - the HOME Act Low-Income Housing Tax Credits S2962 - Affordable Housing Credit Improvement Act of 2016 Discussions with the House Ways and Means Committee and the Senate Finance Committee regarding extending the Section 179-D Energy Efficient Commercial Buildings deduction.
Client expense: $23,800,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Consumer Financial Protection Bureau (CFPB), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Forest Service, Veterans Affairs, Dept of (VA), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
-HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act of 2015 - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act of 2015 - all provisions relating to cable. -HR 5232 Stop Subsidizing Childhood Obesity Act - all provisions relating to cable. -HR 5893 No Regulation Without Representation Act of 2016 - all provisions relating to cable. -S 386 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 698 Marketplace Fairness Act of 2015 - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable. -S 2623 Protecting Americans from Drug Marketing Act - all provisions relating to cable.
Client expense: $2,910,000 · Firm income: Not reported
Government targets: Defense, Dept of (DOD), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Copyright Office
2016 · third_quarter · Taxation/Internal Revenue Code
BEPS - Base Erosion and Profit Shifting Comprehensive Tax Reform Deferral for Active Financing Income Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 1105, Death Tax Repeal Act H.R. 2510, S.1660, Permanent Bonus Depreciation IRS Audit Process Reform Look-through Rule for Controlled Foreign Corporations (CFCs) Nondiscrimination Rules for Certain Closed Defined Benefit (DB) Pension Plans Pass-Through Tax Reform/Business Equivalency Rate PBGC Premiums, preventing further increases S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 Tax Treaties Treasury's Sec. 385 Regs Treasury's Sec. 2704 Minority Valuation Regs
Client expense: $2,820,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Council of Economic Advisers (CEA), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Energy Regulatory Commission (FERC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 625, a bill to amend the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation -- bill in its entirety; H.R. 2510, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 1660, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 2595, Building Rail Access for Customers and the Economy Act -- bill in its entirety; H.R. 4626, Building Rail Access for Customers and the Economy Act -- bill in its entirety; Issues related to Corporate Tax Reform.
Client expense: $1,234,936 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2016 · third_quarter · Taxation/Internal Revenue Code
Tax extenders and tax reform; bonus depreciation, including S. 1660 (entire bill).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S. 860/H.R. 1105 - Death Tax Repeal Act of 2015. Support S. 1660/H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Support
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016; H.R. 4955, The Pension and Budget Integrity Act; S. 2917, Commodity End-User Relief Act; S. 3240, The Pension and Budget Integrity Act; To amend the Internal Revenue Code of 1986 to treat qualified smart grid technology as a 5-year property for purposes of depreciation.
Client expense: $210,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Alternative Minimum Tax impacting IRC 186(k), S1660, S1666, HR2510; excise taxes HR767 and S807; international tax reform proposals; tax extenders; IRC sec. 49801 and excise tax on employer provided health coverage. BEPS Rule. HR 2903 and SB 1562 and S 1946 Tax Relief Extension Act. Proposed IRC sec. 385 regulations.
Client expense: $200,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Estate Tax HR 6100 - change IRS intrepretation of deductions; request for Senate support of letter to IRS overall tax reform Implementation of bills passed in December: Permanently extend Section 179 small business expensing (H.R. 636) Permanently repeal the Estate Tax (H.R. 1105) Fifty percent bonus depreciation permanent (S 1660) Fifty percent bonus depreciation extended (S. 1666) All also included in Protecting Americans from Tax Hikes Act of 2015 (PATH) Senate package of two-year extension of tax extenders House Tax Reform Package- proposal to eliminate ability to deduct net business interest
Client expense: $60,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Energy Regulatory Commission (FERC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
H.R.235/S.431 - Permanent Internet Tax Freedom Act/Internet Tax Freedom Forever Act (issues related to taxation of Internet Service Providers); H.R. 644 - Trade Facilitation and Trade Enforcement Act of 2015 (provisions related to taxation on Internet Service Providers); H.R.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); H.R.1087/S.1261 - Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 (as related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); H.R. 2029 - Consolidated Appropriations Act (provisions related to tax extenders); H.R.4770 - To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements (provisions related to Section 199 of the Tax Code); S.386/H.R.2315 - Mobile Workforce State Income Tax Simplification act of 2015 (as related to changes to non-resident personal tax returns); S.537 - Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015 (as related to extension of the research credit); S.698 - Marketplace Fairness Act (as related to sourcing issues for interstate sales and telecom tax simplification); S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act of 2015 (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; and S.2813/H.R.4962 - Multistate Worker Tax Fairness Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
S. 698, Marketplace Fairness Act, all provisions; tax reform, no specific legislation; oppose imposition of Value Added Tax, National Retail Sales Tax; HR 636, Americas Small Business Tax Relief Act, all provisions; H.R. 2510, To amend the IRC to make permanent bonus depreciation, all provisions; S.1660, A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; H.R. 2775, Remote Transactions Parity Act, all provisions; repatriation issues generally; S.155, Fair Tax Act of 2015; H.R. 5074, Main Street Fairness Act, all provisions; Proposed Section 385 Regulations
Client expense: $1,680,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
HR 235/S 431, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015, as it relates to changes to non-resident personal income tax returns S 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015, as it relates to extending the research credit HR 880, American Research and Competitiveness Act of 2015, as it relates to extending the research credit S 698, Marketplace Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 1643/ S 851, Digital Goods & Services Tax Fairness Act of 2015, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 1087/S 1261, Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property HR 2510/S 1660, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation HR 644, Trade Facilitation and Trade Enforcement Act of 2015, provisions related to taxation on internet service providers HR 2029, Consolidated Appropriations Act, provisions related to tax extenders HR 4770, To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements, provisions related to Section 199 of the Tax Code DRAFT, Tax Reform HR 4962/S 2813, Multistate Worker Tax Fairness Act, all provisions
Client expense: $4,070,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
S. 698, Marketplace Fairness Act, all provisions; tax reform, no specific legislation; oppose imposition of Value Added Tax, National Retail Sales Tax; HR 636, Americas Small Business Tax Relief Act, all provisions; H.R. 2510, To amend the IRC to make permanent bonus depreciation, all provisions; S.1660, A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, all provisions; H.R. 2775, Remote Transactions Parity Act, all provisions; repatriation issues generally; S.155, Fair Tax Act of 2015; H.R. 5074, Main Street Fairness Act, all provisions; Proposed Section 385 Regulations
Client expense: $1,550,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Aviation Administration (FAA), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 625, a bill to amend the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation -- bill in its entirety; H.R. 2510, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 1660, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation -- bill in its entirety; S. 2595, Building Rail Access for Customers and the Economy Act -- bill in its entirety; H.R. 4626, Building Rail Access for Customers and the Economy Act -- bill in its entirety; Issues related to Corporate Tax Reform.
Client expense: $1,002,193 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2016 · second_quarter · Taxation/Internal Revenue Code
Discussion draft to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015; H.R. 2510, to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; Support incentives for energy efficiency buildings (179D); Charitable Contributions Carry Forward - working to develop legislation that would extend the carry forward from 5 to 20 years; S.1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R. 2050, Middle Class Health Benefits Tax Repeal Act of 2015; H.R. 879, Ax the Tax on Middle Class Americans Health Plans Act; House Amendment #2 to the Senate Amendment to H.R. 2029, Protecting Americans from Tax Hikes (PATH) Act of 2015; S. 2045, A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; S. 2075, American Worker Healthcare Tax Relief Act of 2015; S. 1946, Tax Relief Extension Act of 2015; HR 905: LNG Excise Tax Equalization Act of 2015; H.R. 4016, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions; H.R. 636, Americas Small Business Tax Relief Act of 2015; The Pension and Budget Integrity Act; Tax Parity: S. 1516 - Power Efficiency and Resiliency Act (POWER Act); Tax Credits: Combined Heat and Power, Fuel Cells and Microturbines Investment Tax Credit Extension Past 2016.
Client expense: $270,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act - all provisions relating o cable. -S 386 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 537 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation (COMPETE) Act - all provisions relating to cable. -S 698 Marketplace Fairness Act - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable.
Client expense: $3,040,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Copyright Office
2016 · second_quarter · Taxation/Internal Revenue Code
Tax extenders and tax reform; bonus depreciation, including S. 1660 (entire bill).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 Tax Relief for Forgiven Mortgage Debt HR2029 - Consolidated Appropriations Act, 2016 Internet Sales Tax Fairness HR2775 - The Remote Transactions Parity Act of 2015 S698 - The Marketplace Fairness Act of 2015 Internet Tax Freedom HR235 - Permanent Internet Tax Freedom Act S431 - Internet Tax Freedom Forever Act Empowerment Zones Tax Incentives S408 - Empowering Jobs Act of 2015 Depreciation HR2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. HR2029 - Consolidated Appropriations Act, 2016 Foreign Investment in Real Property Tax Act (FIRPTA) HR34 - Tax Increase Prevention and Real Estate Investment Act of 2015 HR2029 - Consolidated Appropriations Act, 2016 Carried Interest HR2889 - Carried Interest Fairness Act of 2015 S1686 - Carried Interest Fairness Act of 2015 Section 1031 Like-Kind Exchanges HR2844 - Keep Our Pension Promises Act S1631 - Keep Our Pension Promises Act First-time home buyer accounts HR5575 - First-Time Homebuyer Savings Account Act of 2016 Discussions with the House of Representatives on allowing self-employed persons to deduct health insurance premiums for the purposes of the SECA tax.
Client expense: $9,380,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA)
2016 · second_quarter · Taxation/Internal Revenue Code
Corporate Tax Reform Treasury Inversion Regulations (Section 385) International Tax Reform Cost Recovery Accelerated Depreciation Making Permanent Bonus Depreciation (H.R. 2510, S. 1660) House Republican Tax Reform Blueprint Hatch Corporate Tax Integration Proposal Wyden Tax Pooling Proposal
Client expense: $192,150 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Mine Safety & Health Administration (MSHA), Occupational Safety & Health Administration (OSHA), SENATE, Surface Transportation Board (STB), U.S. Trade Representative (USTR)
2016 · second_quarter · Taxation/Internal Revenue Code
S. 860/H.R. 1105 - Death Tax Repeal Act of 2015. Support S. 1660/H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Support
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Agriculture Equipment Depreciation Comprehensive Tax Reform Deductibility of Fines, Damages, and Penalties Deferral for Active Financing Income Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 2510, S.1660, Permanent Bonus Depreciation Innovation Boxes Look-through Rule for Controlled Foreign Corporations (CFCs) Pass-Through Tax Reform/Business Equivalency Rate S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 1781, Workforce Development Tax Credit Act of 2015
Client expense: $683,325 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
overall tax reform Implementation of bills passed in December: Permanently extend Section 179 small business expensing (H.R. 636) Permanently repeal the Estate Tax (H.R. 1105) Fifty percent bonus depreciation permanent (S 1660) Fifty percent bonus depreciation extended (S. 1666) All also included in Protecting Americans from Tax Hikes Act of 2015 (PATH) Senate package of two-year extension of tax extenders House Tax Reform Package- proposal to eliminate ability to deduct net business interest
Client expense: $50,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Energy Regulatory Commission (FERC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Alternative Minimum Tax impacting IRC 186(k), S1660, S1666, HR2510; excise taxes HR767 and S807; international tax reform proposals; tax extenders; IRC sec. 49801 and excise tax on employer provided health coverage. BEPS Rule. HR 2903 and SB 1562 and S 1946 Tax Relief Extension Act. Proposed IRC sec. 385 regulations.
Client expense: $200,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Treasury, Dept of
2016 · first_quarter · Taxation/Internal Revenue Code
H.R.235/S.431 - Permanent Internet Tax Freedom Act/Internet Tax Freedom Forever Act (issues related to taxation of Internet Service Providers); H.R.879 - Axe the Tax on Middle Class Americans Health Plans Act; H.R.1087 - Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 (as related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); H.R. 2050 - Middle Class Health Benefit Tax Repeal Act of 2015; H.R. 2775 - Remote Transactions Parity Act of 2015 ( to grant states the authority to enforce state and local sales and use tax laws on remote transactions); H.R. 2821 -- Partnership Audit Simplification Act of 2015; S.386 - Mobile Workforce State Income Tax Simplification act of 2015 (as related to changes to non-resident personal tax returns); S.698 - Marketplace Fairness Act (as related to sourcing issues for interstate sales and telecom tax simplification); S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act of 2015 (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); and S.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. General lobbying on the following issues: VOIP Sourcing tax legislation/Mobile Telecommunications Sourcing Act technical corrections; online sales tax simplification; excise taxation on high cost health insurance plans; wireless tax fairness; corporate tax reform and rates; corporate interest tax deductions; international tax reform; dividend taxation; and telecommunications equipment depreciation.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
H.R.235/S.431 - Permanent Internet Tax Freedom Act/Internet Tax Freedom Forever Act (issues related to taxation of Internet Service Providers); H.R. 644 - Trade Facilitation and Trade Enforcement Act of 2015 (provisions related to taxation on Internet Service Providers); H.R.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); H.R.1087/S.1261 - Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 (as related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); H.R. 2029 - Consolidated Appropriations Act (provisions related to tax extenders); S.386/H.R.2315 - Mobile Workforce State Income Tax Simplification act of 2015 (as related to changes to non-resident personal tax returns); H.R. 4770 - To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements (provisions related to Section 199 of the Tax Code); S.537 - Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015 (as related to extension of the research credit); S.698 - Marketplace Fairness Act (as related to sourcing issues for interstate sales and telecom tax simplification); S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act of 2015 (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); and S.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 721, a bill to amend the Internal Revenue Code of 1986 to extend and modify the railroad track maintenance credit - bill in its entirety; H.R. 625, a bill to amend the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation - bill in its entirety; H.R. 2510, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - bill in its entirety; S. 637, a bill to amend the Internal Revenue Code of 1986 to extend and modify the railroad track maintenance credit - bill in its entirety; S. 1660, a bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - bill in its entirety; S. 2595, Building Rail Access for Customers and the Economy Act - bill in its entirety; H.R. 4626, Building Rail Access for Customers and the Economy Act - bill in its entirety; Issues related to corporate tax reform.
Client expense: $1,319,776 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2016 · first_quarter · Taxation/Internal Revenue Code
Tax extenders and tax reform; bonus depreciation, including S. 1660 (entire bill).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
BEPS - Base Erosion and Profit Shifting Comprehensive Tax Reform Deductibility of Fines, Damages, and Penalties Deferral for Active Financing Income Employee Benefits Tax/Cadillac Tax Expired Tax Provisions/Tax Extenders H.R. 1105, Death Tax Repeal Act H.R. 2510, S.1660, Permanent Bonus Depreciation Innovation Boxes Look-through Rule for Controlled Foreign Corporations (CFCs) Nondiscrimination Rules for Certain Closed Defined Benefit (DB) Pension Plans Pass-Through Tax Reform/Business Equivalency Rate PBGC Premiums, preventing further increases S. 1109, H.R. 2648, Truth in Settlements S. 386, Mobile Workforce State Income Tax Simplification Act of 2015
Client expense: $1,920,014 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Library of Congress (LOC), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Security Council (NSC), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Agency for International Development (USAID), U.S. Coast Guard (USCG), U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2016 · first_quarter · Taxation/Internal Revenue Code
HR 235/S 431, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015, as it relates to changes to non-resident personal income tax returns S 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015, as it relates to extending the research credit HR 880, American Research and Competitiveness Act of 2015, as it relates to extending the research credit S 698, Marketplace Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 1643/ S 851, Digital Goods & Services Tax Fairness Act of 2015, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 1087/S 1261, Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property HR 2510/S 1660, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation HR 644, Trade Facilitation and Trade Enforcement Act of 2015, provisions related to taxation on internet service providers HR 2029, Consolidated Appropriations Act, provisions related to tax extenders HR 4770, To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements; provisions related to Section 199 of the Tax Code
Client expense: $4,480,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE