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A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.
Legislative Progress
Introduced
September 28, 2016
Latest Action
September 28, 2016
Primary Sponsor
Mark R. WarnerDemocratic(VA)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 3,548 other S bills in the 114th — cohort avg 43d
This bill amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.
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Filing registrants (12)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2018 · fourth_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans) , ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS H.R.1 - An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, ALL PROVISIONS H.R.5651 - Puerto Rico Insurance Excise Tax Exemption Act of 2018 - To amend the Internal Revenue Code of 1986 to exempt from the foreign insurer excise tax certain insurance policies, ALL PROVISIONS H.R.6746 - Protecting American Taxpayers and Homeowners Act of 2018 , ALL PROVISIONS H.R.6785 - To provide tax incentives to promote economic development in Economically Distressed Zones, ALL PROVISIONS H.R.7058 - Digital Goods and Services Tax Fairness Act of 2018 - To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services (Lamar Smith, R-TX), ALL PROVISIONS H.R.7176 - Restoring Economic Opportunities for Small Family C-Corporations- To amend the Internal Revenue Code of 1986 to reestablish the 15 percent corporate rate bracket (Steve King, R-IA), ALL PROVISIONS
Client expense: $560,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2018 · fourth_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans) , ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS H.R.1 - An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, ALL PROVISIONS H.R.5651 - Puerto Rico Insurance Excise Tax Exemption Act of 2018 - To amend the Internal Revenue Code of 1986 to exempt from the foreign insurer excise tax certain insurance policies, ALL PROVISIONS H.R.6746 - Protecting American Taxpayers and Homeowners Act of 2018 , ALL PROVISIONS H.R.6785 - To provide tax incentives to promote economic development in Economically Distressed Zones, ALL PROVISIONS H.R.7058 - Digital Goods and Services Tax Fairness Act of 2018 - To promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services (Lamar Smith, R-TX), ALL PROVISIONS H.R.7176 - Restoring Economic Opportunities for Small Family C-Corporations- To amend the Internal Revenue Code of 1986 to reestablish the 15 percent corporate rate bracket (Steve King, R-IA), ALL PROVISIONS
2018 · third_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans) , ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS H.R.1 - An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, ALL PROVISIONS H.R.5651 - Puerto Rico Insurance Excise Tax Exemption Act of 2018 - To amend the Internal Revenue Code of 1986 to exempt from the foreign insurer excise tax certain insurance policies, ALL PROVISIONS H.R.6746 - Protecting American Taxpayers and Homeowners Act of 2018 , ALL PROVISIONS H.R.6785 - To provide tax incentives to promote economic development in Economically Distressed Zones, ALL PROVISIONS
Client expense: $500,000 · Firm income: Not reported
2018 · second_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS H.R.1 - An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, ALL PROVISIONS Implementation of H.R. 1 H.R.5651 - Puerto Rico Insurance Excise Tax Exemption Act of 2018 - To amend the Internal Revenue Code of 1986 to exempt from the foreign insurer excise tax certain insurance policies, ALL PROVISIONS
Client expense: $440,000 · Firm income: Not reported
2018 · first_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS H.R.1 - An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, ALL PROVISIONS
Client expense: $440,000 · Firm income: Not reported
Client expense: $560,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Federal Aviation Administration (FAA), Federal Election Commission (FEC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: Commerce, Dept of (DOC), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2017 · fourth_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS H.R.1 - An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, ALL PROVISIONS
Client expense: $380,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2017 · third_quarter · Taxation/Internal Revenue Code
Tax treatment of Property and Casualty Insurance and Reinsurance, including tax reform, H.R. 6270, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, and S.3424, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · third_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS
Client expense: $380,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2017 · second_quarter · Taxation/Internal Revenue Code
Tax treatment of Property and Casualty Insurance and Reinsurance, including tax reform, H.R. 6270, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, and S.3424, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2017 · second_quarter · Taxation/Internal Revenue Code
S.602 - A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation, ALL PROVISIONS H.R.1670 - To eliminate the incentive for corporations to continue to hold accumulated earnings offshore, to invest in domestic infrastructure, to provide for international tax reform, and for other purposes, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS
Client expense: $480,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2017 · first_quarter · Taxation/Internal Revenue Code
Tax treatment of Property and Casualty Insurance and Reinsurance, including tax reform, H.R. 6270, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, and S.3424, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2017 · first_quarter · Taxation/Internal Revenue Code
Fire Sprinkler Incentive Act, S. 602, ALL PROVISIONS Infrastructure 2.0 Act, H.R. 1670, ALL PROVISIONS Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), ALL PROVISIONS To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, ALL PROVISIONS
Client expense: $430,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform S. 3424- Reinsurance/tax No #: House Blueprint for Tax Reform (Brady) Modernization of Derivatives Tax Act (Wyden draft) Corporate Integration (Hatch draft)
Client expense: $790,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
1. Revenue provision contained in the Presidents fiscal year 2016 budget proposal to disallow the deduction for excess non-taxed reinsurance premiums paid to affiliates. 2. H.R. 6270 (disallow the deduction for excess non-taxed reinsurance premiums paid to affiliates). 3. S. 3424 (disallow the deduction for excess non-taxed reinsurance premiums paid to affiliates).
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Discussions related to amending the Internal Revenue Code of 1986 by altering the tax treatment of legitimate foreign affiliate reinsurance transactions undertaken by U.S. subsidiaries of foreign parent companies, including: provisions in Administration's 2017 Budget Proposal; H.R. 6270 and S. 3424, to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates; and issues related to the House Republican Caucus' "Better Way" Tax Policy Blueprint. Proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. General discussion of tax code reform, specific to P&C insurance and individual/corporate rates. Discussions related to inversion as it concerns implications for foreign subsidiaries. S. 1561, Captive Insurers Clarification Act. H.R. 721/S. 637, Short Line Railroad Rehabilitation and Investment Act of 2015. Tax credits for apprenticeships, including: S. 959/S. 2020, Apprenticeship and Jobs Training Act of 2015; H.R. 1781, Workforce Development Tax Credit Act of 2015; H.R. 2431, On-the-Job Training Tax Credit Act of 2015.
Client expense: $340,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
Oppose proposals (S. 3424 / H.R. 6270) to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates; monitor corporate integration proposals and other legislative and regulatory activities related to comprehensive tax reform; oppose Treasury regulations proposed in April 2016 under Section 385 of the Internal Revenue Code.
Client expense: Not reported · Firm income: $70,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 5818 Mandated Expenses Tax Relief Act; H.R. 1087 Wireless Telecommunications Tax and Fee Collection Fairness Act; H.R. 1397 Seniors Tax Simplification Act; H.R. 1528 End Discriminatory State Taxes for Automobile Rentals; H.R. 1643 Digital Goods and Services Tax Fairness Act; H.R. 1855/S.987 Small Business Tax Equity Act of 2015 ; H.R. 2315 Mobile Workforce State Income Tax Simplification Act; H.R. 27 Tax Code Termination Act; H.R. 2775 Remote Transactions parity Act ; H.R. 2842 Individual Rate Simplification Act; H.R. 2946 IncentivizeCorporate America Act; H.R. 3017 Invest in America Act; H.R. 3083 Bring Jobs Back to America Act; H.R. 3213 Fixed Asset Relief Act; H.R. 3267 Paycheck Relief Act; H.R. 4377 American Business Competiveness Act; H.R. 4518 Corporate Rate Equality and Trade Empowerment Jobs Act; H.R. 4581 Stop Corporate Earnings Stripping Act; H.R. 6098 Transparent Recognition of Unjustified Tax Hoarding in Government Act; H.R.2584 Buisness Activity Tax Simplification Act; H.R.5076 MainStreetFairnessAct; HR ___ Hybrid Origin Discussion Draft; S. 1261 Wireless Telecommunications Tax and Fee Collection Fairness Act; S. 3436/H.R. 6100 Protect Family Farms and Businesses Act.; S. 698 Marketplace Fairness Act; S.2650/H.R. 5946 United States Appreciation for Olympians and Paralympians Act; H.R. 4377 American Business Competiveness Act; H.R. 6270/S. 3424 To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates; H.R. 6246 The Retirement Inflation Protection Act of 2016; H.R. 6098 TRUTH in Government Act; Issues relating to the Better Way Tax Reform Blueprint; Issues relating to 1031 "Like-Kind Exchanges"; H.R. 3687 the Cuba Agricultural Exports Act; Issues relating to the Trans-Pacific Partnership
Client expense: $100,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Miscellaneous international and domestic corporate tax issues; Proposed 385 regulations. HR 6270/S 3424 (Amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, tax reform proposals, and other corporate tax matters; the Presidents Fiscal Year 2017 Budget Proposal. HR 6270/S 3424 (Amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2017 Budget Proposal; and HR 6270/S 3424 (Amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2017 Budget Proposal. S 1687 (Offshore Reinsurance Tax Fairness Act), and HR 6270/S 3424 (To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Tax treatment of Property and Casualty Insurance and Reinsurance, including the Administration's FY Budget Proposals, H.R. 6270, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, and S. 3424,Bill to amend the Internal Revenue Code of 1986 toprevent the avoidance of tax by insurance companies throughreinsurance withnon-taxed affiliates.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 636- Property Tax/ FAA Drones H.R. 880- Tax Reform H.R. 1058- Tax Reform H.R. 1105- Death Tax H.R. 1788- Small Insurance Companies/Corporate Income Tax H.R. 1855- Marijuana Tax H.R. 5610- Natural Catastrophes/Taxes S. 905- Small Insurance Companies/Corporate Income Tax S. 973- Tax Reform S. 3424- Reinsurance/tax No #: House Blueprint for Tax Reform (Brady) Modernization of Derivatives Tax Act (Wyden draft) Corporate Integration (Hatch draft)
Client expense: $790,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Highway Administration (FHA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Geospatial Intelligence Agency, Natl Highway Traffic Safety Administration (NHTSA), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2016 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to foreign reinsurance taxation (HR 6270; S 3424). Issues related to IRC 871(k) (HR 2115). Issues related to tax reform.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Efforts to use deemed repatriation in international tax reform and highway trust fund issue, all provisions To clarify that funding for the Public Company Accounting Oversight Board is not subject to the sequester, H.R. 1050, all provisions Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), all provisions To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, all provisions
Client expense: $390,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · fourth_quarter · Insurance
PL-114-1 TRIA/NARAB II Implementation HR 1090- Retail Investor Protection Act (all provisions) DOL Fiduciary Standard HR 1550- FSOC Improvement Act (all provisions) S 1086- International Insurance Capital Standards Accountability Act (all provisions) HFIAA (Homeowner Flood Insurance Affordability Act) Implementation HR 2141- International Insurance Standards Transparency and Policyholder Protection Act (all provisions) S 1679 and HR 2901- Flood Insurance Market Parity Act (all provisions) HR 3794- Non Profit Property Protection Act (all provisions) HR 4107- Flood Insurance Transparency Act (all provisions) S 2497- Retail Investor Protection Act (all provisions) S 2505 and HR 4292- SAVERS Act (all provisions) S 2502 and HR 4293- Affordable Retirement Advice Protection Act (all provisions) HR 3922- Retirement Choice Protection Act (all provisions) HR 5177- National Mitigation Investment Act (all provisions) HR 3583- Prepare Act (title V, flood insurance claims & process reforms) HR 5143- Transparent Insurance Standards Act (all provisions) HJ Res 88- CRA DOL Fiduciary Resolution (all provisions) HR 6104- Timely Payments to Flooded Victims Act (all provisions) HR 6159- Foreign Account Tax Compliance Act (all provisions) HR 5983- CHOICE Act (insurance provisions) HR 2230- Disaster Savings Account Act of 2015 (all provisions) HR 6270 & S 3424- To prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates (all provisions) HR 6436- US Insurance Regulation Works Act (all provisions)
Client expense: $230,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Farm Credit Administration, Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Credit Union Administration (NCUA), Office of Management & Budget (OMB), SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $190,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $190,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · fourth_quarter · Taxation/Internal Revenue Code
Proposal for a border adjustment in the House Blueprint for Tax Reform. Legislation that would deny a deduction for reinsurance with a foreign affiliate, introduced by Sen. Mark Warner (S 3424) and Rep. Richard Neal (HR 6270).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Impact of border adjustment in House Blueprint for Tax Reform on insurance companies. Legislation that would deny a tax deduction for reinsurance premiums placed with a foreign affiliate, recommended in the Administration Budget proposals, in Chairman Camp's 2014 tax reform proposals (HR 1), introduced by Sen. Mark Warner (S.3424) & Rep. Richard Neal (HR 6270).
Client expense: Not reported · Firm income: $5,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
1. Revenue provision contained in the Presidents fiscal year 2016 budget proposal to disallow the deduction for excess non-taxed reinsurance premiums paid to affiliates. 2. H.R. 6270 (disallow the deduction for excess non-taxed reinsurance premiums paid to affiliates). 3. S. 3424 (disallow the deduction for excess non-taxed reinsurance premiums paid to affiliates).
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $110,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Accounting and Tax Issues related to Non US insurers and reinsurers, natural disaster risk financing, S3424, HR 6270, S1679, S1687, HR 2901, and the President's Fiscal Year 2017 Budget Proposal
Client expense: $110,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Discussions related to amending the Internal Revenue Code of 1986 by altering the tax treatment of legitimate foreign affiliate reinsurance transactions undertaken by U.S. subsidiaries of foreign parent companies, including: provisions in Administration's 2017 Budget Proposal; H.R. 6270 and S. 3424, to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates; and issues related to the House Republican Caucus' "Better Way" Tax Policy Blueprint. Proposals to alter tax code treatment of life insurance products, specifically COLI and DRD provisions. General discussion of tax code reform, specific to P&C insurance and individual/corporate rates. Discussions related to inversion as it concerns implications for foreign subsidiaries. S. 1561, Captive Insurers Clarification Act. H.R. 721/S. 637, Short Line Railroad Rehabilitation and Investment Act of 2015. Tax credits for apprenticeships, including: S. 959/S. 2020, Apprenticeship and Jobs Training Act of 2015; H.R. 1781, Workforce Development Tax Credit Act of 2015; H.R. 2431, On-the-Job Training Tax Credit Act of 2015.
Client expense: $300,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Oppose proposals (S. 3424 / H.R. 6270) to amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates; monitor corporate integration proposals and other legislative and regulatory activities related to comprehensive tax reform; oppose Treasury regulations proposed in April 2016 under Section 385 if the Internal Revenue Code.
Client expense: Not reported · Firm income: $70,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Tax treatment of Property and Casualty Insurance and Reinsurance, including the Administration's FY Budget Proposals, H.R. 6270, Bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, and S. 3424,Bill to amend the Internal Revenue Code of 1986 toprevent the avoidance of tax by insurance companies throughreinsurance withnon-taxed affiliates.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues; tax issues related to foreign insurance and reinsurance; the Presidents Fiscal Year 2017 Budget Proposal. S 1687. HR 6270/S 3424.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2017 Budget Proposal. HR 6270/S 3424.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Miscellaneous international and domestic corporate tax issues; the President's Fiscal Year 2017 Budget Proposal; Proposed 385 regulations. HR 6270/S 3424.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Misc. tax issues including foreign reinsurance, corporate information reporting, and other corporate tax matters; the Presidents Fiscal Year 2017 Budget Proposal. HR 6270/S 3424.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Efforts to use deemed repatriation in international tax reform and highway trust fund issue, all provisions To clarify that funding for the Public Company Accounting Oversight Board is not subject to the sequester, H.R. 1050, all provisions Monitor implementation of (Pub. L. 114-113), Consolidated Appropriations Act, 2016 (contains provisions that amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies and delays for two years the implementation of the Cadillac Tax on high-cost health plans), all provisions To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates, H.R. 6270/S. 3424, all provisions
Client expense: $400,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · third_quarter · Taxation/Internal Revenue Code
Issues related to foreign reinsurance taxation (HR 6270; S 3424). Issues related to IRC 871(k) (HR 2115).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Insurance
PL-114-1 TRIA/NARAB II Implementation HR 1090- Retail Investor Protection Act (all provisions) DOL Fiduciary Standard HR 1550- FSOC Improvement Act (all provisions) S 1086- International Insurance Capital Standards Accountability Act (all provisions) HFIAA (Homeowner Flood Insurance Affordability Act) Implementation HR 2141- International Insurance Standards Transparency and Policyholder Protection Act (all provisions) S 1679 and HR 2901- Flood Insurance Market Parity Act (all provisions) HR 3794- Non Profit Property Protection Act (all provisions) HR 4107- Flood Insurance Transparency Act (all provisions) S 2497- Retail Investor Protection Act (all provisions) S 2505 and HR 4292- SAVERS Act (all provisions) S 2502 and HR 4293- Affordable Retirement Advice Protection Act (all provisions) HR 3922- Retirement Choice Protection Act (all provisions) HR 5177- National Mitigation Investment Act (all provisions) HR 3583- Prepare Act (title V, flood insurance claims & process reforms) HR 5143- Transparent Insurance Standards Act (all provisions) HJ Res 88- CRA DOL Fiduciary Resolution (all provisions) HR 6104- Timely Payments to Flooded Victims Act (all provisions) HR 6159- Foreign Account Tax Compliance Act (all provisions) HR 5983- CHOICE Act (insurance provisions) HR 2230- Disaster Savings Account Act of 2015 (all provisions) HR 6270 & S 3424- To prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates (all provisions)
Client expense: $220,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Federal Emergency Management Agency (FEMA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Treasury, Dept of
2016 · third_quarter · Taxation/Internal Revenue Code
Legislation that would deny a deduction for reinsurance with a foreign affiliate, introduced by Sen. Mark Warner (S 3424) and Rep. Richard Neal (HR 6270).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Legislation that would deny a tax deduction for reinsurance premiums placed with a foreign affiliate, recommended in the Administration Budget proposals, in Chairman Camp's 2014 tax reform proposals (HR 1), introduced by Sen. Mark Warner (S.3424) & Rep. Richard Neal (HR 6270).
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE