Multi-State Worker Tax Fairness Act of 2016

Issues impacting corporate taxation. S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015, as it relates to changes to non-resident personal income tax returns S 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015, as it relates to extending the research credit S 698, Marketplace Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 1643/ S 851, Digital Goods & Services Tax Fairness Act of 2015, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 1087/S 1261, Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property HR 4770, To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements, provisions related to Section 199 of the Tax Code DRAFT, Tax Reform, provisions related to lowering the corporate tax rate HR 4962/S 2813, Multistate Worker Tax Fairness Act, all provisions

Client expense: $3,710,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues including taxation of insurance products and companies S. 386- Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 2315- Mobile Workforce State Income Tax Simplification Act of 2015 S. 2813 Multi-State Worker Tax Fairness Act of 2016 H.R. 4962 Multistate Worker Tax Fairness Act Municipal Bonds, including the Puerto Rican Municipal Debt Tax Reform Blueprint

Client expense: $330,000 · Firm income: Not reported

Government targets: Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

H.R. 644 - Trade Facilitation and Trade Enforcement Act of 2015 (provisions related to taxation on Internet Service Providers); H.R.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); H.R.1087/S.1261 - Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 (as related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); H.R. 2029 - Consolidated Appropriations Act (provisions related to tax extenders); H.R.4770 - To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements (provisions related to Section 199 of the Tax Code); S.644 - Trade Facilitation and Trade Enforcement Act of 2015 (provisions related to taxation on Internet Service Providers); S.698 - Marketplace Fairness Act (as related to sourcing issues for interstate sales and telecom tax simplification); S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act of 2015 (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); and S.2813/H.R.4962 - Multistate Worker Tax Fairness Act. DRAFT tax reform bill (provisions related to tax extenders).

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

Issues impacting corporate taxation. S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015, as it relates to changes to non-resident personal income tax returns S 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015, as it relates to extending the research credit HR 880, American Research and Competitiveness Act of 2015, as it relates to extending the research credit S 698, Marketplace Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 1643/ S 851, Digital Goods & Services Tax Fairness Act of 2015, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 1087/S 1261, Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property HR 644, Trade Facilitation and Trade Enforcement Act of 2015, provisions related to taxation on internet service providers HR 2029, Consolidated Appropriations Act, provisions related to tax extenders HR 4770, To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements, provisions related to Section 199 of the Tax Code DRAFT, Tax Reform, provisions related to lowering the corporate tax rate HR 4962/S 2813, Multistate Worker Tax Fairness Act, all provisions

Client expense: $4,110,000 · Firm income: Not reported

Tax issues including taxation of insurance products and companies S. 386- Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 2315- Mobile Workforce State Income Tax Simplification Act of 2015 S. 2813 Multi-State Worker Tax Fairness Act of 2016 H.R. 4962 Multistate Worker Tax Fairness Act Municipal Bonds, including the Puerto Rican Municipal Debt Tax Reform Blueprint

Client expense: $480,000 · Firm income: Not reported

Government targets: Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

H.R.235/S.431 - Permanent Internet Tax Freedom Act/Internet Tax Freedom Forever Act (issues related to taxation of Internet Service Providers); H.R. 644 - Trade Facilitation and Trade Enforcement Act of 2015 (provisions related to taxation on Internet Service Providers); H.R.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); H.R.1087/S.1261 - Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 (as related to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property); H.R. 2029 - Consolidated Appropriations Act (provisions related to tax extenders); H.R.4770 - To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements (provisions related to Section 199 of the Tax Code); S.386/H.R.2315 - Mobile Workforce State Income Tax Simplification act of 2015 (as related to changes to non-resident personal tax returns); S.537 - Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015 (as related to extension of the research credit); S.698 - Marketplace Fairness Act (as related to sourcing issues for interstate sales and telecom tax simplification); S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act of 2015 (provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services); S.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; and S.2813/H.R.4962 - Multistate Worker Tax Fairness Act.

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

H.R.235, Permanent Internet Tax Freedom Act. H.R.297, Stop Tax Haven Abuse Act HR 1631, Digital Goods and Services Tax Fairness Act of 2015 HR 1700, Freedom from Internet Tax Act HR 2303, Mobile Workforce State Income Tax Simplification Act of 2015 H.R.4068 -- Promote Startups Act of 2015 H.R.4962, The Multi-State Worker Tax Fairness Act of 2016 H.R.5754, S Corporation Modernization Act of 2016 H.R.5830 - To amend the Internal Revenue Code of 1986 to apply payroll taxes to remuneration and earnings from self-employment up to the contribution and benefit base and to remuneration in excess of $250,000. S.698, Marketplace Fairness Act of 2015 S.2813, The Multi-State Worker Tax Fairness Act of 2016 S.3181, S Corporation Modernization Act of 2016

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 235/S 431, Permanent Internet Tax Freedom Act, provisions related to taxation on internet service providers S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015, as it relates to changes to non-resident personal income tax returns S 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act (COMPETE) of 2015, as it relates to extending the research credit HR 880, American Research and Competitiveness Act of 2015, as it relates to extending the research credit S 698, Marketplace Fairness Act, as it relates to sourcing issues for interstate sales and telecom tax simplification HR 1643/ S 851, Digital Goods & Services Tax Fairness Act of 2015, provisions that promote neutrality, simplicity and fairness in the taxation of digital goods and services HR 1087/S 1261, Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015, as it relates to restrictions on any state or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers or property HR 2510/S 1660, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, as it relates to bonus depreciation HR 644, Trade Facilitation and Trade Enforcement Act of 2015, provisions related to taxation on internet service providers HR 2029, Consolidated Appropriations Act, provisions related to tax extenders HR 4770, To amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements, provisions related to Section 199 of the Tax Code DRAFT, Tax Reform HR 4962/S 2813, Multistate Worker Tax Fairness Act, all provisions

Tax issues including taxation of insurance products and companies S. 386- Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 2315- Mobile Workforce State Income Tax Simplification Act of 2015 S. 2813 Multi-State Worker Tax Fairness Act of 2016 H.R. 4962 Multistate Worker Tax Fairness Act Municipal Bonds, including the Puerto Rican Municipal Debt Tax Reform Blueprint

Client expense: $340,000 · Firm income: Not reported

Government targets: Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of