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Fair Playing Field Act of 2015 This bill amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: repeal the prohibition against issuance of regulations and guidance by the Department of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; direct Treasury to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; exempt certain individuals who perform professional services from treatment as employees for employment tax purposes; require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor). The IRS Commissioner must issue reports each fiscal year providing information and data on worker classification as an employee or an independent contractor.
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 (8)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2017 · fourth_quarter · Taxation/Internal Revenue Code
S. 2252, "The Fair Playing Field Act of 2015". H.R. 1 The U.S. Treasury Departments debt-equity rule, Section 385. Various proposals regarding tax reform reviewed by the Senate Finance and House Ways and Means Committee in anticipation of tax reform. Various proposals regarding deficit reduction with respect to retirement security. A proposal by Senator Hatch on Corporate Integration. Various proposals related to the Presidents plan for economic growth and deficit reduction as it relates to 1) the tax exempt status of municipal bond interest, applying the amount of the tax deductibility on municipal bonds at 28%, below the current top tax rates.
Client expense: $590,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2017 · third_quarter · Taxation/Internal Revenue Code
S. 2252, "The Fair Playing Field Act of 2015". House Republicans Tax Reform Blueprint United Framework For Fixing Our Broken Tax Code The U.S. Treasury Departments debt-equity rule, Section 385. Various proposals regarding tax reform reviewed by the Senate Finance and House Ways and Means Committee in anticipation of tax reform. Various proposals regarding deficit reduction with respect to retirement security. A proposal by Senator Hatch on Corporate Integration. Various proposals related to the Presidents plan for economic growth and deficit reduction as it relates to 1) the tax exempt status of municipal bond interest, applying the amount of the tax deductibility on municipal bonds at 28%, below the current top tax rates.
Client expense: $1,590,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2017 · second_quarter · Taxation/Internal Revenue Code
S. 2252, "The Fair Playing Field Act of 2015". House Republicans Tax Reform Blueprint The U.S. Treasury Departments debt-equity rule, Section 385. Various proposals regarding tax reform reviewed by the Senate Finance and House Ways and Means Committee in anticipation of tax reform. Various proposals regarding deficit reduction with respect to retirement security. A proposal by Senator Hatch on Corporate Integration. Various proposals related to the Presidents plan for economic growth and deficit reduction as it relates to 1) the tax exempt status of municipal bond interest, applying the amount of the tax deductibility on municipal bonds at 28%, below the current top tax rates.
Client expense: $820,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2017 · first_quarter · Taxation/Internal Revenue Code
S. 2252, "The Fair Playing Field Act of 2015". House Republicans Tax Reform Blueprint The U.S. Treasury Departments debt-equity rule, Section 385. Various proposals regarding tax reform reviewed by the Senate Finance and House Ways and Means Committee in anticipation of tax reform. Various proposals regarding deficit reduction with respect to retirement security. A proposal by Senator Hatch on Corporate Integration. Various proposals related to the Presidents plan for economic growth and deficit reduction as it relates to 1) the tax exempt status of municipal bond interest, applying the amount of the tax deductibility on municipal bonds at 28%, below the current top tax rates.
Client expense: $1,130,000 · Firm income: Not reported
Government targets: Commodity Futures Trading Commission (CFTC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
Independent Contractor/Misclassification/Payroll Fraud The Clarify Workers Misclassification in the Construction Industry Act (H.R. 5008) The Fair Playing Field Act (S.2252) The Payroll Fraud Prevention Act (S.1896/H.R. 3427) Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act Death Tax Repeal Act (H.R. 1105) Tax Extenders Protecting Americans from Tax Hikes (PATH) Act of 2015 The Main Street Fairness Act (H.R. 5076)
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 915 (Voices for Veterans Act); H.R. 1295 (Trade Preferences Extension Act of 2015); H.R. 2229 (Municipal Bond Market Support Act of 2015); H.R. 4377 (American Business Competitiveness Act of 2015); H.R. 5592 (Derivatives Oversight and Taxpayer Protection Act); S. 161 (Paying a Fair Share Act of 2015); S. 922 (Corporate Tax Dodging Prevention Act); S. 2252 (Fair Playing Field Act of 2015); S. 3118 (Derivatives Oversight and Taxpayer Protection Act); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Financial Fee (Bank tax); Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability or risk fee of FDIC assessments; Income tax withholding with respect to I.R.C. 305(c) deemed dividends; Tax Reform Legislation; Financial Transaction Tax (FTT); Issues related to taxation of negative interest payments; Issues related to the taxation of Total Loss Absorbency Capacity (TLAC) securities; Issues related to taxation of securities transactions, including market to market for derivatives; Achieving a Better Life Experience (ABLE) Act implementation; IRS regulations on dividend equivalents under Section 871(m); U.S. Treasury participation in Organisation for Economic Co-operation and Development discussions regarding deductibility of interest for financial firms; Treasury regulations under Internal Revenue Code Section 385; Modernization of Derivatives Tax Act (MODA); Chapters 3 and 4 of Subtitle A of the Internal Revenue Code (responsibilities of financial institutions); A Better Way Forward on Tax Reform blueprint; Simplifying American Tax System (SAT); Tax exemptions for municipal bonds.
Client expense: $2,560,000 · Firm income: Not reported
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; No bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
- S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, - The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $80,000
2016 · fourth_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: $280,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Independent Contractor/Misclassification/Payroll Fraud The Clarify Workers Misclassification in the Construction Industry Act (H.R. 5008) The Fair Playing Field Act (S.2252) The Payroll Fraud Prevention Act (S.1896/H.R. 3427) Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act Death Tax Repeal Act (H.R. 1105) Tax Extenders Protecting Americans from Tax Hikes (PATH) Act of 2015 The Main Street Fairness Act (H.R. 5076)
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
- S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, - The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $80,000
2016 · third_quarter · Taxation/Internal Revenue Code
H.R. 915 (Voices for Veterans Act); H.R. 1295 (Trade Preferences Extension Act of 2015); H.R. 2229 (Municipal Bond Market Support Act of 2015); H.R. 4377 (American Business Competitiveness Act of 2015); H.R. 5592 (Derivatives Oversight and Taxpayer Protection Act); S. 161 (Paying a Fair Share Act of 2015); S. 922 (Corporate Tax Dodging Prevention Act); S. 1186 (Move America Act of 2015); S. 2252 (Fair Playing Field Act of 2015); S. 3118 (Derivatives Oversight and Taxpayer Protection Act); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Financial Fee (Bank tax); Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability or risk fee of FDIC assessments; Income tax withholding with respect to I.R.C. 305(c) deemed dividends; Tax Reform Legislation; Financial Transaction Tax (FTT). Issues related to taxation of negative interest payments; Issues related to the taxation of Total Loss Absorbency Capacity (TLAC) securities; Issues related to taxation of securities transactions, including market to market for derivatives; Draft legislation to prevent identity theft and tax refund fraud (Form 1099 accelerated filing dates); Achieving a Better Life Experience (ABLE) Act implementation; IRS regulations on dividend equivalents under Section 871(m); U.S. Treasury participation in Organisation for Economic Co-operation and Development discussions regarding deductibility of interest for financial firms; Tax treatment of municipal bond interest; Treasury regulations under Internal Revenue Code Section 385; Modernization of Derivatives Tax Act (MODA); Chapters 3 and 4 of Subtitle A of the Internal Revenue Code (responsibilities of financial institutions); A Better Way Forward on Tax Reform blueprint; Simplifying American Tax System (SAT).
2016 · third_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; No bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: $260,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES
2016 · second_quarter · Taxation/Internal Revenue Code
Independent Contractor/Misclassification/Payroll Fraud The Clarify Workers Misclassification in the Construction Industry Act (H.R. 5008) The Fair Playing Field Act (S.2252) The Payroll Fraud Prevention Act (S.1896/H.R. 3427) Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act Death Tax Repeal Act (H.R. 1105) Tax Extenders Protecting Americans from Tax Hikes (PATH) Act of 2015 The Main Street Fairness Act (H.R. 5076)
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
H.R. 915 (Voices for Veterans Act); H.R. 1295 (Trade Preferences Extension Act of 2015); H.R. 2229 (Municipal Bond Market Support Act of 2015); S. 161 (Paying a Fair Share Act of 2015); S. 174 (Stop Tax Haven Abuse Act); S. 922 (Corporate Tax Dodging Prevention Act); S. 1186 (Move America Act of 2015); S. 2252 (Fair Playing Field Act of 2015); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability or risk fee of FDIC assessments; Income tax withholding with respect to I.R.C. 305(c) deemed dividends; Tax Reform Legislation; Financial Transaction Tax (FTT). Issues related to extraterritorial application in the U.S. of foreign FTTs and FTT proposals; Issues related to taxation of negative interest payments; Issues related to the taxation of Total Loss Absorbency Capacity (TLAC) securities; Issues related to taxation of securities transactions, including market to market for derivatives; Draft legislation to prevent identity theft and tax refund fraud (Form 1099 accelerated filing dates); Achieving a Better Life Experience (ABLE) Act implementation; IRS regulations on dividend equivalents under Section 871(m); U.S. Treasury participation in Organisation for Economic Co-operation and Development discussions regarding deductibility of interest for financial firms; Tax treatment of municipal bond interest; Treasury regulations under Internal Revenue Code Section 385; Modernization of Derivatives Tax Act (MODA); Chapters 3 and 4 of Subtitle A of the Internal Revenue Code (responsibilities of financial institutions).
2016 · second_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: $300,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $80,000
2016 · second_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending PL 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; No bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Independent Contractor/Misclassification/Payroll Fraud The Clarify Workers Misclassification in the Construction Industry Act (H.R. 5008) The Fair Playing Field Act (S.2252) The Payroll Fraud Prevention Act (S.1896/H.R. 3427) Combined Heat and Power Incentives/Production Tax Credit Commercial Building Tax Incentives - Section 179 expansion and extension Bonus Depreciation C Corporation Tax Issues S Corporation Tax Issues Comprehensive Tax Reform Estate Tax Permanently Repeal the Estate Tax Act Death Tax Repeal Act (H.R. 1105) Tax Extenders Protecting Americans from Tax Hikes (PATH) Act of 2015 The Main Street Fairness Act (H.R. 5076)
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $80,000
2016 · first_quarter · Taxation/Internal Revenue Code
H.R. 915 (Voices for Veterans Act); H.R. 1295 (Trade Preferences Extension Act of 2015); H.R. 2229 (Municipal Bond Market Support Act of 2015); H.R. 2483 (Independent Contractor Tax Fairness and Simplification Act of 2015); S. 161 (Paying a Fair Share Act of 2015); S. 174 (Stop Tax Haven Abuse Act); S. 351 (Mortgage Debt Tax Relief Act); S. 922 (Corporate Tax Dodging Prevention Act); S. 1186 (Move America Act of 2015); S. 2252 (Fair Playing Field Act of 2015); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability or risk fee of FDIC assessments; Income tax withholding with respect to I.R.C. 305(c) deemed dividends; Tax Reform Legislation; Financial Transaction Tax (FTT). Issues related to extraterritorial application in the U.S. of foreign FTTs and FTT proposals; Issues related to taxation of negative interest payments; Issues related to the taxation of Total Loss Absorbency Capacity (TLAC) securities; Issues related to taxation of securities transactions, including market to market for derivatives; Draft legislation to prevent identity theft and tax refund fraud (Form 1099 accelerated filing dates); Achieving a Better Life Experience (ABLE) Act implementation; IRS regulations on dividend equivalents under Section 871(m); U.S. Treasury participation in Organisation for Economic Co-operation and Development discussions regarding deductibility of interest for financial firms; Tax treatment of municipal bond interest.
2016 · first_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: $380,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2013, provisions related to amending PL 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; No bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
General Education regarding clarifying worker misclassification in the Construction Industry. S. 2252, "Fair Playing Field Act of 2015,"A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Entire bill.
Client expense: $100,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Labor Issues/Antitrust/Workplace
S. 1896, "Payroll Fraud Prevention Act of 2015,"To amend the Fair Labor Standards Act of 1938 to ensure that employees are not misclassified as non-employees, and for other purposes. Entire bill. S. 2252, "Fair Playing Field Act of 2015,"A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Entire bill.
Client expense: $100,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Independent contractors and taxation: worker misclassification. Corporate tax reform. Repatriation Issue. Corporate inversions; Earnings stripping. S. 2252 Fair Playing Field Act of 2015 Protecting Americans from Tax Hikes Act of 2015 (PATH), Amendment to Consolidated Appropriations Act of 2016, Tax Extenders
Client expense: $320,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), President of the U.S., SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2015 · fourth_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $80,000
2015 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 915 (Voices for Veterans Act); H.R. 961 (To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income); H.R. 1002 (Mortgage Forgiveness Tax Relief Act of 2015); H.R. 1295 (Trade Preferences Extension Act of 2015); H.R. 1430 (Permanent CFC Look-Through Act of 2015); H.R. 2029 (Consolidated Appropriations Act, 2016); H.R. 2128 (Real Estate Investment and Jobs Act of 2015); H.R. 2229 (Municipal Bond Market Support Act of 2015); H.R. 2483 (Independent Contractor Tax Fairness and Simplification Act of 2015); H.R. 3832 (Stolen Identify Refund Fraud Prevention Act of 2015); H.R. 3856 (Information Reporting Simplification Act of 2015); S. 161 (Paying a Fair Share Act of 2015); S. 174 (Stop Tax Haven Abuse Act); S. 351 (Mortgage Debt Tax Relief Act); S. 915 (Real Estate Investment and Jobs Act of 2015); S. 922 (Corporate Tax Dodging Prevention Act); S. 1186 (Move America Act of 2015); S.2252 (Fair Playing Field Act of 2015); Dodd-Frank Wall Street Reform and Consumer Protection Act Implementation; U.S. and foreign Financial Transaction Tax Legislation Proposals; Tax issues related to standardization of credit default swaps and derivatives transactions; Extension of Active Financing Rules; Administration's Financial Crisis Responsibility Fee; Tax issues related to interest expense allocation; Tax treatment of capital gains and dividends; Tax classification of independent contractors; Taxation of cross-border equity swaps; Corporate tax reporting rules; Tax reporting requirements for foreign financial institutions on certain foreign accounts; Foreign Account Tax Compliance Act of 2010 (FATCA); Securities cost basis reporting regulations; International tax reform; United States individual and business taxation; Preservation of tax incentives for retirement plans; Tax Reform Act of 2014; Issues related to proposals to impose an asset tax on financial institutions; Issues related to proposals to limit the deductability or risk fee of FDIC assessments; Tax characteristics of nominal negative interest payments; Income tax withholding with respect to I.R.C. 305(c) deemed dividends; Tax Reform Legislation; Financial Transaction Tax (FTT). Issues related to extraterritorial application in the U.S. of foreign FTTs and FTT proposals; Issues related to taxation of negative interest payments; Issues related to the taxation of Total Loss Absorbency Capacity (TLAC) securities; Issues related to taxation of securities transactions, including market to market for derivatives; Draft legislation to prevent identity theft and tax refund fraud (Form 1099 accelerated filing dates); IRS notice 2015-47 (Listing Notice - Basket Option Contracts); IRS notice 2015-48 (Transaction of Interest - Basket Contracts); Achieving a Better Life Experience (ABLE) Act implementation; Protecting Americans from Tax Hikes (PATH) Act; IRS regulations on dividend equivalents under Section 871(m).
2015 · fourth_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2013, provisions related to amending PL 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; No bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2015, provisions related to amending P.L. 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; no bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: $390,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Independent contractors and taxation: worker misclassification. Corporate tax reform. Repatriation Issue. Excise tax on high value employer sponsored health care plans. Incentives to relocate jobs in the U.S. S. 2252 Fair Playing Field Act of 2015 Protecting Americans from Tax Hikes Act of 2015 (PATH), Amendment to Consolidated Appropriations Act of 2016, Tax Extenders
Client expense: $310,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Office of Management & Budget (OMB), President of the U.S., SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2015 · fourth_quarter · Labor Issues/Antitrust/Workplace
S. 1896, "Payroll Fraud Prevention Act of 2015," To amend the Fair Labor Standards Act of 1938 to ensure that employees are not misclassified as non-employees. Entire bill. H.R. 3088, "LEAP Act," To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs. Entire bill. S. 2020," Apprenticeship and Jobs Training Act of 2015," To establish a tax credit for on-site apprenticeship programs. Entire bill. H.R. 3427,"Payroll Fraud Prevention Act of 2015," To amend the Fair Labor Standards Act of 1938 to ensure that employees are not misclassified as non-employees. Entire bill. S. 2252, "Fair Playing Field Act of 2015," A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Entire bill.
Client expense: $170,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
S. 2045, "Middle Class Health Benefits Tax Repeal Act of 2015," To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer sponsored health coverage. Entire bill. S. 2075, "American Worker Health Care Tax Relief Act of 2015," To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage and to express the sense of the Senate that resulting revenue loss should be offset. Entire bill. H.R. 2050, "Middle Class Health Benefits Tax Repeal Act of 2015," Amends the Internal Revenue Code of 1986 to repeal, beginning taxable years after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). Entire bill. H.R. 879, "Ax the Tax on Middle Class Americans' Health Plans Act," A bill to repeal the excise tax on the benefit portion of high cost employer-sponsored health care plans (known as Cadillac plans) that is set to take effect after 2017 and to repeal the reporting requirements for such plans beginning after calendar year 2014. Entire bill. H.R. 2029, Consolidated Appropriations Act 2016, a bill to make consolidated Appropriations for fiscal 2016; Division P, Title I, section 101 delaying the excise tax on high cost employer-sponsored health coverage. Entire bill. H.R. 3088, "LEAP Act," To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs. Entire bill. S. 2020," Apprenticeship and Jobs Training Act of 2015," To establish a tax credit for on-site apprenticeship programs. Entire bill. S. 2252, "Fair Playing Field Act of 2015," A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to issue prospective guidance clarifying the employment status of individuals for purposes of employment taxes and to prevent retroactive assessments with respect to such clarifications. Entire bill.
2015 · fourth_quarter · Taxation/Internal Revenue Code
S. 2252, Fair Playing Field Act of 2013, provisions related to amending PL 95-600, The Revenue Act of 1978, Section 530, which protects small business ownership and entrepreneurship for independent contractors; No bill number, preserving retirement savings tax incentives in the current tax code.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Independent |
| VT |
| Jeff Merkley | Democratic | OR |
| Richard J. Durbin | Democratic | IL |
| Robert P. Casey, Jr. | Democratic | PA |
Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Natl Security Council (NSC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: HOUSE OF REPRESENTATIVES
Client expense: $1,620,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Natl Security Council (NSC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
Client expense: $1,560,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Natl Security Council (NSC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Client expense: $1,660,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Natl Security Council (NSC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Client expense: $2,440,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Ginnie Mae, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Natl Economic Council (NEC), Natl Security Council (NSC), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)
Client expense: $170,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE