A bill to amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.

H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2530 - To amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $560,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

BOR policies; Colorado River policies; Salton Sea issues; drought issues; Drought Legislation, H.R. 2898, S. 2533, S. 2092; WRDA + WIIN 2016 - S. 612, S. 2848, H.R. 5053; Lacey Act Amendment, H.R. 5430.

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

Government targets: Bureau of Reclamation, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE

Budget and appropriations for disease and injury prevention, including obesity and related diseases; pandemic influenza and emerging infectious diseases; physical activity; public health bioterrorism preparedness; food safety, environmental health; paid sick days; womens and childrens health; community-based public health interventions and prescription drug abuse. Specific Legislation: 1.Implementation of the Patient Protection and Affordable Care Act (Public Law 111-148) 2.Implementation of the FDA Food Safety Modernization Act (Public Law 111-353) 3.Implementation of Pandemic and All-Hazards Preparedness Reauthorization Act (Public Law 113-5) 4.Implementation of Healthy, Hunger-Free Kids Act of 2010 (Public Law 111-296) 5.Implementation of the Budget Control Act of 2011 (Public Law 112-25) 6.Implementation of the Pandemic and All-Hazards Preparedness Reauthorization Act of 2013 (Public Law 113-5) 7.Implementation of the Drug Quality and Security Act of 2013 (Public Law 113-54) 8.Implementation of Animal Drug and Animal Generic Drug User Fee Act (Public Law 113-14) 9.Implementation of Child Care and Development Block Grant Act of 2014 (Public Law 113-186) 10.Promoting Health as Youth Skills in Classrooms and Life Act (S. 418) 11.National Diabetes Clinical Care Commission Act (H.R. 1192/S. 586) 12.Energy Consumers Relief Act (S. 156) 13.FIT Kids Act (S. 1075/H.R. 2013) 14.Climate Change Health Protection and Promotion Act (H.R. 1275) 15.Treat and Reduce Obesity Act (S. 1509/H.R. 2404) 16.A bill to amend the Congressional Budget Act of 1974 respecting the scoring of preventive health savings (H.R. 3660) 17.Developing a Reliable and Innovation Vision for the Economy (DRIVE) Act (S. 1647) 18.Summer Meals Act of 2014 (S. 613/H.R. 1728) 19.Long-Term SCORE Act (H.R. 282/S. 2260) 20.American Cures Act (S. 289) 21.School Food Modernization Act (S. 540) 22.Protecting Children from Electronic Cigarette Advertising Act of 2014 (S. 430/H.R. 478) 23.Bicycle and Pedestrian Infrastructure Improvement Act of 2015 (H.R. 199) 24.Waters of the United States Regulatory Overreach Protection Act of 2014 (H.R. 594) 25.Promise for Antibiotics and Therapeutics for Health Act (PATH Act, S. 185) 26.Helping Effective Antibiotics Last (HEAL) Act (H.R. 931) 27.Safe Food Act of 2015 (H.R. 609/S. 287) 28.21st Century Cures Act (H.R. 6) 29.Preservation of Antibiotics for Medical Treatment Act (H.R. 1552) 30.Preventing Antibiotic Resistance Act (S. 621) 31.Healthy Families Act (H.R. 932/S. 497) 32.Developing an Innovative Strategy for Antimicrobial Resistant Microorganisms (DISARM) Act (H.R. 512) 33.Antibiotic Development to Advance Patient Treatment Act (not yet introduced) 34.Recognizing the importance of vaccinations and immunizations in the United States (H.Res. 117) 35.Good Samaritan Health Professionals Act (H.R. 865/S. 3101) 36.Head Start on Vaccinations Act (H.R. 933/S. 486) 37.Opioid Overdose Reduction Act (S. 707/H.R. 1821) 38.Comprehensive Addiction and Recovery Act (S. 524/H.R. 953) 39.CHIP Extension and Improvement Act of 2015 (S. 522/H.R. 919) 40.Secret Science Reform Act of 2015 (S. 544/H.R. 1030) 41.EPA Science Advisory Board Reform Act of 2015 (S. 543/H.R. 1029) 42.Medicare Access and CHIP Reauthorization Act of 2015 (H.R. 2) 43.Student Success Act (H.R. 5) 44.Every Child Achieves Act (S. 1177) 45.Sugar-Sweetened Beverages Tax (SWEET) Act (H.R. 1687) 46.Transportation Alternatives Program Improvement Act (S. 705) 47.Jason Simcakoski Memorial Opioid Safety Act (S. 1641/H.R. 4063) 48.Recovery Enhancement for Treatment (TREAT) Act (S. 1455/H.R. 2536) 49.FDA Deeming Authority Clarification Act (H.R. 2058) 50.Pathogen Reduction and Testing Reform Act (H.R. 2303) 51.Medicare Diabetes Prevention Act (S. 1131/H.R. 2102) 52.Ratepayer Protection Act (H.R. 2042) 53.Affordable Reliable Electricity Now Act (S. 1324) 54.Protecting Seniors Access to Medicare Act (H.R. 1190/S. 141) 55.Family Asthma Act (S. 1064) 56.School Asthma Management Plan Act (S. 1065) 57.Healthy Relationships Act (H.R. 453/S. 923) 58.Healthy School Meals Flexibility Act (S. 1146/H.R. 2508) 59.Reducing Federal Mandates on School Lunch Act (H.R. 1504) 60.Safe Streets Act (H.R. 2071) 61.Healthy Kids Outdoors (S. 1078/H.R. 2014) 62.Highway and Transportation Funding Act (H.R. 2353) 63.Federal Water Quality Protection Act (S. 1140) 64.Friendly Airports for Mothers Act (H.R. 2530) 65.Overdose Prevention Act (S. 2092/H.R. 4288) 66.Stop Overdose Stat Act (H.R. 2850) 67.Stop Child Summer Hunger Act (S. 1539/H.R. 2715) 68.Promoting Physical Activity for Americans Act (S. 1793/H.R. 1499) 69.Defund Planned Parenthood Act of 2015 (H.R. 3134) 70.Continuing Appropriations Act, 2016 (H.R. 719) 71.Strengthening Public Health Emergency Response Act (H.R. 3299) 72.Consolidated Appropriations Act, 2016 (Public Law 114-113) 73.Restoring Americans Healthcare Freedom Reconciliation Act of 2015 (H.R. 3762/Senate Amendment) 74.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Corps of Engineers and the Environmental Protection Agency relating to the definition of "waters of the United States" under the Federal Water Pollution Control Act (S.J. Res 22) 75.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Standards of Performance for Greenhouse Gas Emissions from New, Modified, and Reconstructed Stationary Sources: Electric Utility Generating Units" (S.J.Res. 23) 76.On the Joint Resolution: S.J.Res. 24; A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Carbon Pollution Emission Guidelines for Existing Stationary Sources: Electric Utility Generating Units" (S.J.Res 24) 77.Common Sense Nutrition Disclosure Act (H.R. 2017/S. 2217) 78.Food Labeling Modernization Act (H.R. 4061/S. 2301) 79.Fixing Americas Surface Transportation Act (Public Law 114-93) 80.Every Student Succeeds Act (Public Law 114-95) 81.Puerto Rico Assistance Act, 2015 (S. 2381) 82.Full-Service Community Schools Act, 2015 (S. 1787) 83.FY2017 Commerce, Justice, State Appropriations Act (no bill number) 84.FY2017 Financial Services and General Government Appropriations Act (no bill number) 85.Energy Policy Modernization Act of 2015 (S. 2012) 86.Hallways to Health Act (S. 2590/H.R. 4621) 87.GET THE LEAD OUT Act of 2016 (S. 2588) 88.CLEAR Act (S. 2587) 89.TEST KIDS Act (S. 2586) 90.FUND Water Act (S. 2583) 91.NURSE Act (S. 2572) 92.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Corps of Engineers and the Environmental Protection Agency relating to the definition of "waters of the United States" under the Federal Water Pollution Control Act. (S.J.Res.22) 93.The Ozone Standards Implementation Act of 2016 (H.R. 4775) 94.Ozone National Ambient Air Quality Standard Deadline Harmonization Act of 2015 (H.R. 4000) 95.To repeal the Prevention and Public Health Fund (H.R. 1085) 96.Common Sense Savings Act of 2016 (H.R. 4725) 97.Establishing the congressional budget for the United States Government for fiscal year 2017 and setting forth the appropriate budgetary levels for fiscal years 2018 through 2026 (H.Con.Res. 125) 98.Improving Child Nutrition Integrity and Access Act of 2016 (S. 3136) 99.Promoting Biomedical Research and Public Health for Patients Act (S. 2742) 100.Preventing Superbugs and Protecting Patients Act (S. 2503) 101.The Medical Countermeasures Innovation Act (S. 2055) 102.FY2016 emergency supplemental appropriations request for Zika preparedness and response (no bill number) 103.FY2016 Labor, Health and Human Services, and Education Appropriations Act (S. 1695/H.R. 3020) 104.FY2016 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act (S. 1800/H.R. 3049/S. 2129) 105.FY 2016 Financial Services and General Government Appropriations bill, in support of an appropriation for the National Alliance for Model State Drug Laws (H.R. 2995/S. 1910/S. 2132) 106.FY2016 Congressional Budget Resolution (S.Con.Res. 11/H.Con.Res 27) 107.FY2016 Homeland Security Appropriations Act (S. 1619/H.R. 3128/S.2131) 108.FY2017 Military Construction-VA Appropriations and Zika Supplemental (H.R. 2577) 109.Public Health Emergency Preparedness Act (H.R. 4525) 110.PREPARE Act (H.R. 3583) 111.Zika Response Appropriations Act (H.R. 5243) 112.Making Supplemental Appropriations for fiscal year 2016 to respond to Zika virus (H.R. 5044) 113.A bill to provide emergency supplemental appropriations to address the Zika crisis (S. 2843) 114.FY 2017 Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriations Act (S. 3040) 115.FY 2017 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act (S. 2956/H.R. 5054) 116.Health Equity and Accountability Act of 2016 (H.R. 5475) 117.SMASH Act (S. 3039) 118.Improving Child Nutrition and Education Act (H.R. 5003) 119.Continuing Appropriations and Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017, and Zika Response and Preparedness Act (H.R. 5325) 120.Interior, Environment and Related Agencies Appropriations Bill, 2017 121.Ozone Standards Implementation Act (S. 2882) 122.National Defense Authorization Act for Fiscal Year 2017 (S. 2943) 123.Environmental Health Workforce Act of 2016 (H.R. 5543)

H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2530 - To amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

BOR policies; Colorado River policies; Salton Sea issues; drought issues; Drought Legislation, H.R. 2898, S. 2533, S. 2092; WRDA 2016: S. 2848, H.R. 5053; Lacey Act Amendment, H.R. 5430.

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

Government targets: Bureau of Reclamation, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Office of Management & Budget (OMB), SENATE

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $630,000 · Firm income: Not reported

BOR policies; Colorado River policies; Salton Sea issues; drought issues; Drought Legislation, H.R. 2898, S. 2533, S. 2092; WRDA 2016: S. 2848, H.R. 5053; Lacey Act Amendment, H.R. 5430.

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

Government targets: Bureau of Reclamation, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE

Lobbying Issues Description: Budget and appropriations for disease and injury prevention, including obesity and related diseases; pandemic influenza and emerging infectious diseases; physical activity; public health bioterrorism preparedness; food safety, environmental health; paid sick days; womens and childrens health; community-based public health interventions and prescription drug abuse. Specific Legislation: 1.Implementation of the Patient Protection and Affordable Care Act (Public Law 111-148) 2.Implementation of the FDA Food Safety Modernization Act (Public Law 111-353) 3.Implementation of Pandemic and All-Hazards Preparedness Reauthorization Act (Public Law 113-5) 4.Implementation of Healthy, Hunger-Free Kids Act of 2010 (Public Law 111-296) 5.Implementation of the Budget Control Act of 2011 (Public Law 112-25) 6.Implementation of the Pandemic and All-Hazards Preparedness Reauthorization Act of 2013 (Public Law 113-5) 7.Implementation of the Drug Quality and Security Act of 2013 (Public Law 113-54) 8.Implementation of Animal Drug and Animal Generic Drug User Fee Act (Public Law 113-14) 9.Implementation of Child Care and Development Block Grant Act of 2014 (Public Law 113-186) 10.Promoting Health as Youth Skills in Classrooms and Life Act (S. 418) 11.National Diabetes Clinical Care Commission Act (H.R. 1192/S. 586) 12.Energy Consumers Relief Act (S. 156) 13.FIT Kids Act (S. 1075/H.R. 2013) 14.Climate Change Health Protection and Promotion Act (H.R. 1275) 15.Treat and Reduce Obesity Act (S. 1509/H.R. 2404) 16.A bill to amend the Congressional Budget Act of 1974 respecting the scoring of preventive health savings (H.R. 3660) 17.Developing a Reliable and Innovation Vision for the Economy (DRIVE) Act (S. 1647) 18.Summer Meals Act of 2014 (S. 613/H.R. 1728) 19.Long-Term SCORE Act (H.R. 282/S. 2260) 20.American Cures Act (S. 289) 21.School Food Modernization Act (S. 540) 22.Protecting Children from Electronic Cigarette Advertising Act of 2014 (S. 430/H.R. 478) 23.Bicycle and Pedestrian Infrastructure Improvement Act of 2015 (H.R. 199) 24.Waters of the United States Regulatory Overreach Protection Act of 2014 (H.R. 594) 25.Promise for Antibiotics and Therapeutics for Health Act (PATH Act, S. 185) 26.Helping Effective Antibiotics Last (HEAL) Act (H.R. 931) 27.Safe Food Act of 2015 (H.R. 609/S. 287) 28.21st Century Cures Act (H.R. 6) 29.Preservation of Antibiotics for Medical Treatment Act (H.R. 1552) 30.Preventing Antibiotic Resistance Act (S. 621) 31.Healthy Families Act (H.R. 932/S. 497) 32.Developing an Innovative Strategy for Antimicrobial Resistant Microorganisms (DISARM) Act (H.R. 512) 33.Antibiotic Development to Advance Patient Treatment Act (not yet introduced) 34.Recognizing the importance of vaccinations and immunizations in the United States (H.Res. 117) 35.Good Samaritan Health Professionals Act (H.R. 865/S. 3101) 36.Head Start on Vaccinations Act (H.R. 933/S. 486) 37.Opioid Overdose Reduction Act (S. 707/H.R. 1821) 38.Comprehensive Addiction and Recovery Act (S. 524/H.R. 953) 39.CHIP Extension and Improvement Act of 2015 (S. 522/H.R. 919) 40.Secret Science Reform Act of 2015 (S. 544/H.R. 1030) 41.EPA Science Advisory Board Reform Act of 2015 (S. 543/H.R. 1029) 42.Medicare Access and CHIP Reauthorization Act of 2015 (H.R. 2) 43.Student Success Act (H.R. 5) 44.Every Child Achieves Act (S. 1177) 45.Sugar-Sweetened Beverages Tax (SWEET) Act (H.R. 1687) 46.Transportation Alternatives Program Improvement Act (S. 705) 47.Jason Simcakoski Memorial Opioid Safety Act (S. 1641/H.R. 4063) 48.Recovery Enhancement for Treatment (TREAT) Act (S. 1455/H.R. 2536) 49.FDA Deeming Authority Clarification Act (H.R. 2058) 50.Pathogen Reduction and Testing Reform Act (H.R. 2303) 51.Medicare Diabetes Prevention Act (S. 1131/H.R. 2102) 52.Ratepayer Protection Act (H.R. 2042) 53.Affordable Reliable Electricity Now Act (S. 1324) 54.Protecting Seniors Access to Medicare Act (H.R. 1190/S. 141) 55.Family Asthma Act (S. 1064) 56.School Asthma Management Plan Act (S. 1065) 57.Healthy Relationships Act (H.R. 453/S. 923) 58.Healthy School Meals Flexibility Act (S. 1146/H.R. 2508) 59.Reducing Federal Mandates on School Lunch Act (H.R. 1504) 60.Safe Streets Act (H.R. 2071) 61.Healthy Kids Outdoors (S. 1078/H.R. 2014) 62.Highway and Transportation Funding Act (H.R. 2353) 63.Federal Water Quality Protection Act (S. 1140) 64.Friendly Airports for Mothers Act (H.R. 2530) 65.Overdose Prevention Act (S. 2092/H.R. 4288) 66.Stop Overdose Stat Act (H.R. 2850) 67.Stop Child Summer Hunger Act (S. 1539/H.R. 2715) 68.Promoting Physical Activity for Americans Act (S. 1793/H.R. 1499) 69.Defund Planned Parenthood Act of 2015 (H.R. 3134) 70.Continuing Appropriations Act, 2016 (H.R. 719) 71.Strengthening Public Health Emergency Response Act (H.R. 3299) 72.Consolidated Appropriations Act, 2016 (Public Law 114-113) 73.Restoring Americans Healthcare Freedom Reconciliation Act of 2015 (H.R. 3762/Senate Amendment) 74.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Corps of Engineers and the Environmental Protection Agency relating to the definition of "waters of the United States" under the Federal Water Pollution Control Act (S.J. Res 22) 75.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Standards of Performance for Greenhouse Gas Emissions from New, Modified, and Reconstructed Stationary Sources: Electric Utility Generating Units" (S.J.Res. 23) 76.On the Joint Resolution: S.J.Res. 24; A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Carbon Pollution Emission Guidelines for Existing Stationary Sources: Electric Utility Generating Units" (S.J.Res 24) 77.Common Sense Nutrition Disclosure Act (H.R. 2017/S. 2217) 78.Food Labeling Modernization Act (H.R. 4061/S. 2301) 79.Fixing Americas Surface Transportation Act (Public Law 114-93) 80.Every Student Succeeds Act (Public Law 114-95) 81.Puerto Rico Assistance Act, 2015 (S. 2381) 82.Full-Service Community Schools Act, 2015 (S. 1787) 83.FY2017 Commerce, Justice, State Appropriations Act (no bill number) 84.FY2017 Financial Services and General Government Appropriations Act (no bill number) 85.Energy Policy Modernization Act of 2015 (S. 2012) 86.Hallways to Health Act (S. 2590/H.R. 4621) 87.GET THE LEAD OUT Act of 2016 (S. 2588) 88.CLEAR Act (S. 2587) 89.TEST KIDS Act (S. 2586) 90.FUND Water Act (S. 2583) 91.NURSE Act (S. 2572) 92.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Corps of Engineers and the Environmental Protection Agency relating to the definition of "waters of the United States" under the Federal Water Pollution Control Act. (S.J.Res.22) 93.The Ozone Standards Implementation Act of 2016 (H.R. 4775) 94.Ozone National Ambient Air Quality Standard Deadline Harmonization Act of 2015 (H.R. 4000) 95.To repeal the Prevention and Public Health Fund (H.R. 1085) 96.Common Sense Savings Act of 2016 (H.R. 4725) 97.Establishing the congressional budget for the United States Government for fiscal year 2017 and setting forth the appropriate budgetary levels for fiscal years 2018 through 2026 (H.Con.Res. 125) 98.Improving Child Nutrition Integrity and Access Act of 2016 (S. 3136) 99.Promoting Biomedical Research and Public Health for Patients Act (S. 2742) 100.Preventing Superbugs and Protecting Patients Act (S. 2503) 101.The Medical Countermeasures Innovation Act (S. 2055) 102.FY2016 emergency supplemental appropriations request for Zika preparedness and response (no bill number) 103.FY2016 Labor, Health and Human Services, and Education Appropriations Act (S. 1695/H.R. 3020) 104.FY2016 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act (S. 1800/H.R. 3049/S. 2129) 105.FY 2016 Financial Services and General Government Appropriations bill, in support of an appropriation for the National Alliance for Model State Drug Laws (H.R. 2995/S. 1910/S. 2132) 106.FY2016 Congressional Budget Resolution (S.Con.Res. 11/H.Con.Res 27) 107.FY2016 Homeland Security Appropriations Act (S. 1619/H.R. 3128/S.2131) 108.FY2017 Military Construction-VA Appropriations and Zika Supplemental (H.R. 2577) 109.Public Health Emergency Preparedness Act (H.R. 4525) 110.PREPARE Act (H.R. 3583) 111.Zika Response Appropriations Act (H.R. 5243) 112.Making Supplemental Appropriations for fiscal year 2016 to respond to Zika virus (H.R. 5044) 113.A bill to provide emergency supplemental appropriations to address the Zika crisis (S. 2843) 114.FY 2017 Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriations Act (S. 3040) 115.FY 2017 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act (S. 2956/H.R. 5054) 116.Health Equity and Accountability Act of 2016 (H.R. 5475) 117.SMASH Act (S. 3039) 118.Improving Child Nutrition and Education Act (H.R. 5003)

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $550,000 · Firm income: Not reported

H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2501 - Small Aircraft Tax Modification Act of 2015 (entire bill) S. 2530 - To amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

BOR policies; Colorado River policies; Salton Sea issues; drought issues; Drought Legislation, H.R. 2898, S. 2533, S. 2092; WRDA 2016: S. 2848, H.R. 5053; Lacey Act Amendment, H.R. 5430.

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

Government targets: Bureau of Reclamation, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $920,000 · Firm income: Not reported

H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 2501 - Small Aircraft Tax Modification Act of 2015 (entire bill) S. 2530 - To amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

1.Implementation of the Patient Protection and Affordable Care Act (Public Law 111-148) 2.Implementation of the FDA Food Safety Modernization Act (Public Law 111-353) 3.Implementation of Pandemic and All-Hazards Preparedness Reauthorization Act (Public Law 113-5) 4.Implementation of Healthy, Hunger-Free Kids Act of 2010 (Public Law 111-296) 5.Implementation of the Budget Control Act of 2011 (Public Law 112-25) 6.Implementation of the Pandemic and All-Hazards Preparedness Reauthorization Act of 2013 (Public Law 113-5) 7.Implementation of the Drug Quality and Security Act of 2013 (Public Law 113-54) 8.Implementation of Animal Drug and Animal Generic Drug User Fee Act (Public Law 113-14) 9.Implementation of Child Care and Development Block Grant Act of 2014 (Public Law 113-186) 10.Promoting Health as Youth Skills in Classrooms and Life Act (S. 418) 11.National Diabetes Clinical Care Commission Act (H.R. 1192/S. 586) 12.Energy Consumers Relief Act (S. 156) 13.FIT Kids Act (S. 1075/H.R. 2013) 14.Climate Change Health Protection and Promotion Act (H.R. 1275) 15.Treat and Reduce Obesity Act (S. 1509/H.R. 2404) 16.A bill to amend the Congressional Budget Act of 1974 respecting the scoring of preventive health savings (H.R. 3660) 17.Developing a Reliable and Innovation Vision for the Economy (DRIVE) Act (S. 1647) 18.Summer Meals Act of 2014 (S. 613/H.R. 1728) 19.Long-Term SCORE Act (H.R. 282/S. 2260) 20.American Cures Act (S. 289) 21.School Food Modernization Act (S. 540) 22.Protecting Children from Electronic Cigarette Advertising Act of 2014 (S. 430/H.R. 478) 23.Bicycle and Pedestrian Infrastructure Improvement Act of 2015 (H.R. 199) 24.Safe Streets Act of 2014 (not yet reintroduced) 25.Waters of the United States Regulatory Overreach Protection Act of 2014 (H.R. 594) 26.Promise for Antibiotics and Therapeutics for Health Act (PATH Act, S. 185) 27.Helping Effective Antibiotics Last (HEAL) Act (H.R. 931) 28.Safe Food Act of 2015 (H.R. 609/S. 287) 29.21st Century Cures Act (H.R. 6) 30.Preservation of Antibiotics for Medical Treatment Act (H.R. 1552) 31.Preventing Antibiotic Resistance Act (S. 621) 32.Healthy Families Act (H.R. 932/S. 497) 33.Developing an Innovative Strategy for Antimicrobial Resistant Microorganisms (DISARM) Act (H.R. 512) 34.Antibiotic Development to Advance Patient Treatment Act (not yet introduced) 35.Recognizing the importance of vaccinations and immunizations in the United States (H.Res. 117) 36.Good Samaritan Health Professionals Act (H.R. 865) 37.Head Start on Vaccinations Act (H.R. 933/S. 486) 38.Opioid Overdose Reduction Act (S. 707/H.R. 1821) 39.Comprehensive Addiction and Recovery Act (S. 524/H.R. 953) 40.CHIP Extension and Improvement Act of 2015 (S. 522/H.R. 919) 41.Secret Science Reform Act of 2015 (S. 544/H.R. 1030) 42.EPA Science Advisory Board Reform Act of 2015 (S. 543/H.R. 1029) 43.Medicare Access and CHIP Reauthorization Act of 2015 (H.R. 2) 44.Student Success Act (H.R. 5) 45.Every Child Achieves Act (S. 1177) 46.Sugar-Sweetened Beverages Tax (SWEET) Act (H.R. 1687) 47.Transportation Alternatives Program Improvement Act (S. 705) 48.Jason Simcakoski Memorial Opioid Safety Act (S. 1641) 49.Recovery Enhancement for Treatment (TREAT) Act (S. 1455/H.R. 2536) 50.FDA Deeming Authority Clarification Act (H.R. 2058) 51.Pathogen Reduction and Testing Reform Act (H.R. 2303) 52.Medicare Diabetes Prevention Act (S. 1131/H.R. 2102) 53.Ratepayer Protection Act (H.R. 2042) 54.Affordable Reliable Electricity Now Act (S. 1324) 55.Protecting Seniors Access to Medicare Act (H.R. 1190/S. 141) 56.Family Asthma Act (S. 1064) 57.School Asthma Management Plan Act (S. 1065) 58.Healthy Relationships Act (H.R. 453/S. 923) 59.Healthy School Meals Flexibility Act (S. 1146/H.R. 2508) 60.Reducing Federal Mandates on School Lunch Act (H.R. 1504) 61.Safe Streets Act (H.R. 2071) 62.Healthy Kids Outdoors (S. 1078/H.R. 2014) 63.Highway and Transportation Funding Act (H.R. 2353) 64.Federal Water Quality Protection Act (S. 1140) 65.Friendly Airports for Mothers Act (H.R. 2530) 66.Overdose Prevention Act (S. 2092/H.R. 4288) 67.Stop Overdose Stat Act (H.R. 2850) 68.Stop Child Summer Hunger Act (S. 1539/H.R. 2715) 69.Promoting Physical Activity for Americans Act (S. 1793/H.R. 1499) 70.Defund Planned Parenthood Act of 2015 (H.R. 3134) 71.Continuing Appropriations Act, 2016 (H.R. 719) 72.Strengthening Public Health Emergency Response Act (H.R. 3299) 73.Consolidated Appropriations Act, 2016 (Public Law 114-113) 74.Restoring Americans Healthcare Freedom Reconciliation Act of 2015 (H.R. 3762/Senate Amendment) 75.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Corps of Engineers and the Environmental Protection Agency relating to the definition of "waters of the United States" under the Federal Water Pollution Control Act (S.J. Res 22) 76.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Standards of Performance for Greenhouse Gas Emissions from New, Modified, and Reconstructed Stationary Sources: Electric Utility Generating Units" (S.J.Res. 23) 77.On the Joint Resolution: S.J.Res. 24; A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Carbon Pollution Emission Guidelines for Existing Stationary Sources: Electric Utility Generating Units" (S.J.Res 24) 78.Common Sense Nutrition Disclosure Act (H.R. 2017/S. 2217) 79.Food Labeling Modernization Act (H.R. 4061/S. 2301) 80.Fixing Americas Surface Transportation Act (Public Law 114-93) 81.Every Student Succeeds Act (Public Law 114-95) 82.Puerto Rico Assistance Act, 2015 (S. 2381) 83.Full-Service Community Schools Act, 2015 (S. 1787) 84.FY2017 Labor, Health and Human Services, and Education appropriations (not introduced) 85.FY2017 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act (no bill number) 86.FY2017 Commerce, Justice, State Appropriations Act (no bill number) 87.FY2017 Financial Services and General Government Appropriations Act (no bill number) 88.Energy Policy Modernization Act of 2015 (S. 2012) 89.Hallways to Health Act (S. 2590/H.R. 4621) 90.GET THE LEAD OUT Act of 2016 (S. 2588) 91.CLEAR Act (S. 2587) 92.TEST KIDS Act (S. 2586) 93.FUND Water Act (S. 2583) 94.NURSE Act (S. 2572) 95.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Corps of Engineers and the Environmental Protection Agency relating to the definition of "waters of the United States" under the Federal Water Pollution Control Act. (S.J.Res.22) 96.The Ozone Standards Implementation Act of 2016 (H.R. 4775) 97.Ozone National Ambient Air Quality Standard Deadline Harmonization Act of 2015 (H.R. 4000) 98.To repeal the Prevention and Public Health Fund (H.R. 1085) 99.Common Sense Savings Act of 2016 (H.R. 4725) 100.Establishing the congressional budget for the United States Government for fiscal year 2017 and setting forth the appropriate budgetary levels for fiscal years 2018 through 2026 (H.Con.Res. 125) 101.Improving Child Nutrition Integrity and Access Act of 2016 (no bill number) 102.Promoting Biomedical Research and Public Health for Patients Act (S. 2742) 103.Preventing Superbugs and Protecting Patients Act (S. 2503) 104.The Medical Countermeasures Innovation Act (S. 2055) 105.FY2016 emergency supplemental appropriations request for Zika preparedness and response (no bill number) 106.FY2016 Labor, Health and Human Services, and Education Appropriations Act (S. 1695/H.R. 3020) 107.FY2016 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act (S. 1800/H.R. 3049/S. 2129) 108.FY 2016 Financial Services and General Government Appropriations bill, in support of an appropriation for the National Alliance for Model State Drug Laws (H.R. 2995/S. 1910/S. 2132) 109.FY2016 Congressional Budget Resolution (S.Con.Res. 11/H.Con.Res 27) 110.FY2016 Homeland Security Appropriations Act (S. 1619/H.R. 3128/S.2131)

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2029 - Protecting Americans From Tax Hikes Act of 2015 - issues related to a five year extension of bonus depreciation and permanent increase of Section 179 expensing (Division Q) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to the application of federal excise taxes to aircraft management services (no legislative bill) Issues related to comprehensive tax reform (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

1.Implementation of the Patient Protection and Affordable Care Act (Public Law 111-148) 2.Implementation of the FDA Food Safety Modernization Act (Public Law 111-353) 3.Implementation of Pandemic and All-Hazards Preparedness Reauthorization Act (Public Law 113-5) 4.Implementation of Healthy, Hunger-Free Kids Act of 2010 (Public Law 111-296) 5.Implementation of the Budget Control Act of 2011 (Public Law 112-25) 6.Implementation of the Pandemic and All-Hazards Preparedness Reauthorization Act of 2013 (Public Law 113-5) 7.Implementation of the Drug Quality and Security Act of 2013 (Public Law 113-54) 8.Implementation of Animal Drug and Animal Generic Drug User Fee Act (Public Law 113-14) 9.Implementation of Child Care and Development Block Grant Act of 2014 (Public Law 113-186) 10.FY2016 Labor, Health and Human Services, and Education Appropriations Act (S. 1695/H.R. 3020) 11.FY2016 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act (S. 1800/H.R. 3049/S. 2129) 12.FY 2016 Financial Services and General Government Appropriations bill, in support of an appropriation for the National Alliance for Model State Drug Laws (H.R. 2995/S. 1910/S. 2132) 13.FY2016 Congressional Budget Resolution (S.Con.Res. 11/H.Con.Res 27) 14.FY2016 Homeland Security Appropriations Act (S. 1619/H.R. 3128/S.2131) 15.Promoting Health as Youth Skills in Classrooms and Life Act (S. 418) 16.National Diabetes Clinical Care Commission Act (H.R. 1192/S. 586) 17.Energy Consumers Relief Act (S. 156) 18.FIT Kids Act (S. 1075/H.R. 2013) 19.Climate Change Health Protection and Promotion Act (H.R. 1275) 20.Treat and Reduce Obesity Act (S. 1509/H.R. 2404) 21.A bill to amend the Congressional Budget Act of 1974 respecting the scoring of preventive health savings (H.R. 3660) 22.Developing a Reliable and Innovation Vision for the Economy (DRIVE) Act (S. 1647) 23.Summer Meals Act of 2014 (S. 613/H.R. 1728) 24.Long-Term SCORE Act (H.R. 282/S. 2260) 25.American Cures Act (S. 289) 26.School Food Modernization Act (S. 540) 27.Protecting Children from Electronic Cigarette Advertising Act of 2014 (S. 430/H.R. 478) 28.Bicycle and Pedestrian Infrastructure Improvement Act of 2015 (H.R. 199) 29.Safe Streets Act of 2014 (not yet reintroduced) 30.Waters of the United States Regulatory Overreach Protection Act of 2014 (H.R. 594) 31.Promise for Antibiotics and Therapeutics for Health Act (PATH Act, S. 185) 32.Helping Effective Antibiotics Last (HEAL) Act (H.R. 931) 33.Safe Food Act of 2015 (H.R. 609/S. 287) 34.21st Century Cures Act (H.R. 6) 35.Preservation of Antibiotics for Medical Treatment Act (H.R. 1552) 36.Preventing Antibiotic Resistance Act (S. 621) 37.Healthy Families Act (H.R. 932/S. 497) 38.Developing an Innovative Strategy for Antimicrobial Resistant Microorganisms (DISARM) Act (H.R. 512) 39.Antibiotic Development to Advance Patient Treatment Act (not yet introduced) 40.Recognizing the importance of vaccinations and immunizations in the United States (H.Res. 117) 41.Good Samaritan Health Professionals Act (H.R. 865) 42.Head Start on Vaccinations Act (H.R. 933/S. 486) 43.Opioid Overdose Reduction Act (S. 707/H.R. 1821) 44.Comprehensive Addiction and Recovery Act (S. 524/H.R. 953) 45.CHIP Extension and Improvement Act of 2015 (S. 522/H.R. 919) 46.Secret Science Reform Act of 2015 (S. 544/H.R. 1030) 47.EPA Science Advisory Board Reform Act of 2015 (S. 543/H.R. 1029) 48.Medicare Access and CHIP Reauthorization Act of 2015 (H.R. 2) 49.Student Success Act (H.R. 5) 50.Every Child Achieves Act (S. 1177) 51.Sugar-Sweetened Beverages Tax (SWEET) Act (H.R. 1687) 52.Transportation Alternatives Program Improvement Act (S. 705) 53.Jason Simcakoski Memorial Opioid Safety Act (S. 1641) 54.Recovery Enhancement for Treatment (TREAT) Act (S. 1455/H.R. 2536) 55.FDA Deeming Authority Clarification Act (H.R. 2058) 56.Pathogen Reduction and Testing Reform Act (H.R. 2303) 57.Medicare Diabetes Prevention Act (S. 1131/H.R. 2102) 58.Secret Science Reform Act (S. 544) 59.Ratepayer Protection Act (H.R. 2042) 60.Affordable Reliable Electricity Now Act (S. 1324) 61.Protecting Seniors Access to Medicare Act (H.R. 1190/S. 141) 62.Fitness Integrated with Teaching (FIT) Kids Act (H.R. 2013/S. 1075) 63.Family Asthma Act (S. 1064) 64.School Asthma Management Plan Act (S. 1065) 65.Healthy Relationships Act (H.R. 453/S. 923) 66.Medicare Diabetes Prevention Act (S. 1131/H.R. 2102) 67.Healthy School Meals Flexibility Act (S. 1146/H.R. 2508) 68.Reducing Federal Mandates on School Lunch Act (H.R. 1504) 69.Safe Streets Act (H.R. 2071) 70.Healthy Kids Outdoors (S. 1078/H.R. 2014) 71.Highway and Transportation Funding Act (H.R. 2353) 72.Federal Water Quality Protection Act (S. 1140) 73.Friendly Airports for Mothers Act (H.R. 2530) 74.Overdose Prevention Act (S. 2092/H.R. 4288) 75.Stop Overdose Stat Act (H.R. 2850) 76.Stop Child Summer Hunger Act (S. 1539/H.R. 2715) 77.Promoting Physical Activity for Americans Act (S. 1793/H.R. 1499) 78.Defund Planned Parenthood Act of 2015 (H.R. 3134) 79.Continuing Appropriations Act, 2016 (H.R. 719) 80.Strengthening Public Health Emergency Response Act (H.R. 3299) 81.Consolidated Appropriations Act, 2016 (Public Law 114-113) 82.Restoring Americans Healthcare Freedom Reconciliation Act of 2015 (H.R. 3762/Senate Amendment) 83.Federal Water Quality Protection Act (S. 1140) 84.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Corps of Engineers and the Environmental Protection Agency relating to the definition of "waters of the United States" under the Federal Water Pollution Control Act (S.J. Res 22) 85.A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Standards of Performance for Greenhouse Gas Emissions from New, Modified, and Reconstructed Stationary Sources: Electric Utility Generating Units" (S.J.Res. 23) 86.On the Joint Resolution: S.J.Res. 24; A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of a rule submitted by the Environmental Protection Agency relating to "Carbon Pollution Emission Guidelines for Existing Stationary Sources: Electric Utility Generating Units" (S.J.Res 24) 87.Common Sense Nutrition Disclosure Act (H.R. 2017/S. 2217) 88.Food Labeling Modernization Act (H.R. 4061/S. 2301) 89.Fixing Americas Surface Transportation Act (Public Law 114-93) 90.Every Student Succeeds Act (Public Law 114-95) 91.Puerto Rico Assistance Act, 2015 (S. 2381) 92.Full-Service Community Schools Act, 2015 (S. 1787)

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2029 - Protecting Americans From Tax Hikes Act of 2015 - issues related to a five year extension of bonus depreciation and permanent increase of Section 179 expensing (Division Q) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

HR 2029 Consolidated Appropriations Act, 2016 Sec. 143. Extension and Modification of Bonus Depreciation HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. 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, and for other purposes. Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $470,000 · Firm income: Not reported

H.R. 636 - America's Small Business Tax Relief Act of 2015 (entire bill) H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) H.R. 3608 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 1399 - Small Business Expensing Act of 2015 (entire bill) S. 1660 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation (entire bill) S. 2092 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to the application of federal excise taxes to aircraft management services (no legislative bill) Issues related to comprehensive tax reform (no legislative bill)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

HR 3608 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 2092 To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S 1660 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. 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, and for other purposes. Issues: Tax depreciation schedules for general aviation aircraft IRS Air Transportation Excise Taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service - I.R.C.280F(d)(6)(C); Treas. Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5 - percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance; Like Kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues

Client expense: $660,000 · Firm income: Not reported