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A bill to amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes.
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
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vs 3,548 other S bills in the 114th — cohort avg 43d
Amends the Internal Revenue Code, with respect to the exclusion from gross income of payments from an accident or health plan, to: (1) make the exclusion for payments to a beneficiary other than a spouse or dependent child applicable to plans established by or on behalf of a state or political subdivision thereof; and (2) define a "qualified taxpayer," for purposes of the exclusion, as an employee or the spouse, dependent, or child (under age 27) of an employee.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (3)
2016 · first_quarter · Medical/Disease Research/Clinical Labs
H.R. 869, A bill to amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions, all provisions. S. 1667, To amend the Internal Revenue Code of 1986 to clarify the special rules for certain governmental plans, all provisions. H.R. 2029, Consolidated Appropriations Act, 2016: provision to clarify special rules for certain government plans under section 105(j).
Read twice and referred to the Committee on Finance.
Introduced in Senate
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Sources: Congress.gov
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Implementation of IRS Revenue Rule 2006-36, S.910, H.R. 869, S.1667
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Medical/Disease Research/Clinical Labs
H.R. 869, A bill to amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions, all provisions. S. 1667, To amend the Internal Revenue Code of 1986 to clarify the special rules for certain governmental plans, all provisions. H.R. 2029, Consolidated Appropriations Act, 2016: provision to clarify special rules for certain government plans under section 105(j).
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
We support passage of legislation to reduce the number of years farm and ranch equipment is depreciated over from 7 years to 5 years. We also belong to an industry coalition that opposes changes in the LIFO method of inventory accounting for tax purposes. We continued to seek the extension of bonus depreciation and Section 179 provisions for 2015 and beyond (HR 636, HR 2510, S. 1660 and S. 1667). We have also commented previously on IRS Code Section 263A to the House Ways and Means Committee Tax Working Groups. The IRS Code Section 263A was enacted as a part of the Tax Reform Act of 1986 requiring taxpayers to capitalize direct and indirect costs properly allocable to certain real property and tangible personal property produced by the taxpayer and the real property and certain personal property that is acquired by the taxpayer for resale. Section 263A applies when a business has more than $10 million in sales for the year. The section is receiving renewed attention from the IRS as more and more businesses are exceeding the $10 million sales threshold. The IRS has not changed the required sales level since the original enactment in 1986. We supported a review by Congress of the existing threshold and recommend a new threshold of at least $100 million dollars as a way to exempt smaller business from this unnecessary burden and tax calculation. We continue to support legislation like the Marketplace Fairness Act that streamlines the collection of state's sales taxes and collections and levels the playing field for our dealers with Internet sales companies. We have also asked our members to write letters supporting Like-Kind-Exchanges in the tax code. The preservation of LIFO and LKE are major priorities for our dealers and we want them to be maintained in any tax code revisions. Supported HR 1105 that repeals the federal estate tax.
Client expense: $44,422 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, State, Dept of (DOS), White House Office
2015 · third_quarter · Medical/Disease Research/Clinical Labs
H.R. 869, A bill to amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions, all provisions. S. 1667, To amend the Internal Revenue Code of 1986 to clarify the special rules for certain governmental plans, all provisions.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
We support passage of legislation to reduce the number of years farm and ranch equipment is depreciated over from 7 years to 5 years. We also belong to an industry coalition that opposes changes in the LIFO method of inventory accounting for tax purposes. We continue to seek the extension of bonus depreciation and Section 179 provisions for 2015 and beyond (HR 636, HR 2510, S. 1660 and S. 1667). We have also commented previously on IRS Code Section 263A to the House Ways and Means Committee Tax Working Groups. The IRS Code Section 263A was enacted as a part of the Tax Reform Act of 1986 requiring taxpayers to capitalize direct and indirect costs properly allocable to certain real property and tangible personal property produced by the taxpayer and the real property and certain personal property that is acquired by the taxpayer for resale. Section 263A applies when a business has more than $10 million in sales for the year. The section is receiving renewed attention from the IRS as more and more businesses are exceeding the $10 million sales threshold. The IRS has not changed the required sales level since the original enactment in 1986. We supported a review by Congress of the existing threshold and recommend a new threshold of at least $100 million dollars as a way to exempt smaller business from this unnecessary burden and tax calculation. We continue to support legislation like the Marketplace Fairness Act that streamlines the collection of state's sales taxes and collections and levels the playing field for our dealers with Internet sales companies. We have also asked our members to write letters supporting Like-Kind-Exchanges in the tax code. The preservation of LIFO and LKE are major priorities for our dealers and we want them to be maintained in any tax code revisions. Supporting HR 1105 that repeals the federal estate tax.
Client expense: $44,422 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, State, Dept of (DOS), White House Office
2015 · third_quarter · Taxation/Internal Revenue Code
Implementation of IRS Revenue Rule 2006-36, S.910, H.R. 869, S.1667
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Medical/Disease Research/Clinical Labs
H.R. 869, A bill to amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions, all provisions. S. 1667, To amend the Internal Revenue Code of 1986 to clarify the special rules for certain governmental plans, all provisions.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
Implementation of IRS Revenue Rule 2006-36, S.910, H.R. 869, S.1667
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
We support passage of legislation to reduce the number of years farm and ranch equipment is depreciated over from 7 years to 5 years. We also belong to an industry coalition that opposes changes in the LIFO method of inventory accounting for tax purposes. We continue to seek the extension of bonus depreciation and Section 179 provisions for 2015 and beyond (HR 636, HR 2510, S. 1660 and S. 1667). We have also commented previously on IRS Code Section 263A to the House Ways and Means Committee Tax Working Groups. The IRS Code Section 263A was enacted as a part of the Tax Reform Act of 1986 requiring taxpayers to capitalize direct and indirect costs properly allocable to certain real property and tangible personal property produced by the taxpayer and the real property and certain personal property that is acquired by the taxpayer for resale. Section 263A applies when a business has more than $10 million in sales for the year. The section is receiving renewed attention from the IRS as more and more businesses are exceeding the $10 million sales threshold. The IRS has not changed the required sales level since the original enactment in 1986. We supported a review by Congress of the existing threshold and recommend a new threshold of at least $100 million dollars as a way to exempt smaller business from this unnecessary burden and tax calculation. We continue to support legislation like the Marketplace Fairness Act that streamlines the collection of state's sales taxes and collections and levels the playing field for our dealers with Internet sales companies. We have also asked our members to write letters supporting Like-Kind-Exchanges in the tax code. The preservation of LIFO and LKE are major priorities for our dealers and we want them to be maintained in any tax code revisions. Supporting HR 1105 that repeals the federal estate tax.
| Democratic |
| WA |
Client expense: $23,500 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, State, Dept of (DOS), White House Office