Internet Tax Freedom Forever Act

Monitor the following: Marketplace Fairness issues Municipal financing issues H.R.235/S.431, Permanent Internet Tax Freedom Act, Municipal related issues

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Mortgage Interest Deduction HR6492 - Tax Benefit for Homeownership Clarification Act Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 Tax Relief for Forgiven Mortgage Debt HR2029 - Consolidated Appropriations Act, 2016 Internet Sales Tax Fairness HR2775 - The Remote Transactions Parity Act of 2015 S698 - The Marketplace Fairness Act of 2015 HR5893 - No Regulation without Representation Act of 2016 Internet Tax Freedom HR235 - Permanent Internet Tax Freedom Act S431 - Internet Tax Freedom Forever Act Empowerment Zones Tax Incentives S408 - Empowering Jobs Act of 2015 Depreciation HR2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. HR2029 - Consolidated Appropriations Act, 2016 Foreign Investment in Real Property Tax Act (FIRPTA) HR34 - Tax Increase Prevention and Real Estate Investment Act of 2015 HR2029 - Consolidated Appropriations Act, 2016 Carried Interest HR2889 - Carried Interest Fairness Act of 2015 S1686 - Carried Interest Fairness Act of 2015 Section 1031 Like-Kind Exchanges HR2844 - Keep Our Pension Promises Act S1631 - Keep Our Pension Promises Act First-time home buyer accounts HR5575 - First-Time Homebuyer Savings Account Act of 2016 S3175 - First-Time Homebuyer Credit Act of 2016 Definition of Derivatives S__ - Modernization of Derivatives Tax Act of 2016 (MODA) Homeowner Association Tax Deductions HR4696 - the HOME Act Low-Income Housing Tax Credits S2962 - Affordable Housing Credit Improvement Act of 2016 Discussions with the House Ways and Means Committee and Senate Finance Committee regarding tax reform priorities.

Client expense: $19,540,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Geological Survey (USGS), Veterans Affairs, Dept of (VA)

TAX - Taxation/Internal Revenue Code H.R. 235, Permanent Internet Tax Freedom Act (introduced 01/09/2015) - all provisions related to cable S. 431, Internet Tax Freedom Forever Act (introduced 02/10/2015) - all provisions related to cable H.R.1053, To establish a regulatory framework for the comprehensive protection of personal data for individuals under the aegis of the Federal Trade Commission, to amend the Children's Online Privacy Protection Act of 1998 to improve provisions relating to collection, use, and disclosure of personal information of children, and for other purposes (introduced 02/24/2015) - all provisions related to cable S. 851, Digital Goods and Services Tax Fairness Act of 2015 (introduced 03/24/2015) - all provisions related to cable H.R. 1643, Digital Goods and Services Tax Fairness Act of 2015 (introduced 03/26/2015) - all provisions related to cable H.R. 1712, Freedom from Internet Tax Act (introduced 03/26/2015) - all provisions related to cable

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 698: Marketplace Fairness Act of 2015; H.R. 235: Permanent Internet Tax Freedom Act; S. 431: Internet Tax Freedom Act; H.R. 2315: Mobile Workforce Act; H.R. 1643: Digital Goods and Services Tax Fairness Act; H.R. 2584: Business Activity Tax Simplification Act; H.R. 2775: Remote Transactions Parity Act; Section 199 Amendments to Domestic Production Deduction Regulations (REG-136459-09); H.R. 4377 - American Business Competitiveness Act of 2015; A Better Way Forward on Tax Reform: House Ways & Means Committee; 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.

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)

Marketplace Fairness Act (S.698). Internet Tax Freedom Act (HR 235; S. 431)

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

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE

S. 431, Internet Tax Freedom Forever Act

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 431, Internet Tax Freedom Forever Act

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 431, Internet Tax Freedom Forever Act

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Internet taxation issues, including H.R.235 - Permanent Internet Tax Freedom Act; S.431 - Internet Tax Freedom Forever Act; S. 698 - Marketplace Fairness Act of 2015; H.R. 2775, Remote Transactions Parity Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Internet taxation issues, including H.R.235 - Permanent Internet Tax Freedom Act; S.431 - Internet Tax Freedom Forever Act; S. 698 - Marketplace Fairness Act of 2015; H.R. 2775, Remote Transactions Parity Act

Client expense: Not reported · Firm income: $25,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Foreign Account Tax Compliance Act (FATCA); Issues related to the extension of expiring corporate tax provisions; General issues related to the implementation of the Streamlined Sales Tax Project (SSTP) and proposals granting authority to states to mandate the collection of state and local sales taxes by remote retailers absent physical nexus in the state S. 698, Marketplace Fairness Act of 2015 H.R. 2775, Remote Transactions Parity Act General issues related to the extension of the Internet Tax Moratorium H.R. 235, Permanent Internet Tax Freedom Act S. 431, Internet Tax Freedom Forever Act

Client expense: $510,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Intl Trade Administration (ITA), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 Tax Relief for Forgiven Mortgage Debt HR2029 - Consolidated Appropriations Act, 2016 Internet Sales Tax Fairness HR2775 - The Remote Transactions Parity Act of 2015 S698 - The Marketplace Fairness Act of 2015 HR5893 - No Regulation without Representation Act of 2016 Internet Tax Freedom HR235 - Permanent Internet Tax Freedom Act S431 - Internet Tax Freedom Forever Act Empowerment Zones Tax Incentives S408 - Empowering Jobs Act of 2015 Depreciation HR2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. HR2029 - Consolidated Appropriations Act, 2016 Foreign Investment in Real Property Tax Act (FIRPTA) HR34 - Tax Increase Prevention and Real Estate Investment Act of 2015 HR2029 - Consolidated Appropriations Act, 2016 Carried Interest HR2889 - Carried Interest Fairness Act of 2015 S1686 - Carried Interest Fairness Act of 2015 Section 1031 Like-Kind Exchanges HR2844 - Keep Our Pension Promises Act S1631 - Keep Our Pension Promises Act First-time home buyer accounts HR5575 - First-Time Homebuyer Savings Account Act of 2016 S3175 - First-Time Homebuyer Credit Act of 2016 Definition of Derivatives S__ - Modernization of Derivatives Tax Act of 2016 (MODA) Homeowner Association Tax Deductions HR4696 - the HOME Act Low-Income Housing Tax Credits S2962 - Affordable Housing Credit Improvement Act of 2016 Discussions with the House Ways and Means Committee and the Senate Finance Committee regarding extending the Section 179-D Energy Efficient Commercial Buildings deduction.

Client expense: $23,800,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Consumer Financial Protection Bureau (CFPB), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Forest Service, Veterans Affairs, Dept of (VA), White House Office

-HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act of 2015 - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act of 2015 - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act of 2015 - all provisions relating to cable. -HR 5232 Stop Subsidizing Childhood Obesity Act - all provisions relating to cable. -HR 5893 No Regulation Without Representation Act of 2016 - all provisions relating to cable. -S 386 Mobile Workforce State Income Tax Simplification Act of 2015 - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 698 Marketplace Fairness Act of 2015 - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act of 2015 - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable. -S 2623 Protecting Americans from Drug Marketing Act - all provisions relating to cable.

Client expense: $2,910,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), U.S. Copyright Office

TAX - Taxation/Internal Revenue Code H.R. 235, Permanent Internet Tax Freedom Act (introduced 01/09/2015) - all provisions related to cable S. 431, Internet Tax Freedom Forever Act (introduced 02/10/2015) - all provisions related to cable H.R.1053, To establish a regulatory framework for the comprehensive protection of personal data for individuals under the aegis of the Federal Trade Commission, to amend the Children's Online Privacy Protection Act of 1998 to improve provisions relating to collection, use, and disclosure of personal information of children, and for other purposes (introduced 02/24/2015) - all provisions related to cable S. 851, Digital Goods and Services Tax Fairness Act of 2015 (introduced 03/24/2015) - all provisions related to cable H.R. 1643, Digital Goods and Services Tax Fairness Act of 2015 (introduced 03/26/2015) - all provisions related to cable H.R. 1712, Freedom from Internet Tax Act (introduced 03/26/2015) - all provisions related to cable

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 1105/S. 860, Death Tax Repeal Act of 2015 H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 5053, Preventing IRS Abuse and Protecting Free Speech Act H.R. 5745, Putting Main Street FIRST: Finishing Irresponsible Reckless Speculative Trading Act S. 431, Internet Tax Freedom Forever Act S. 698, Marketplace Fairness Act of 2015 S. 2809, A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes Online Sales Simplification Act of 2015 (discussion draft) Proposed rules on the treatment of certain interests in corporations as stock or indebtedness (81 Fed. Reg. 20,912, April 8, 2016) Proposed rules on deemed distributions under section 305(c) of stock and rights to acquire stock (81 Fed. Reg. 21,795, April 13, 2016) Proposed rules on estate, gift, and generation-skipping transfer taxes; restrictions on liquidation of an interest ( 81 Fed. Reg. 51,413, August 4, 2016) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain, Japan and Poland and a protocol amending the Convention on Mutual Administrative Assistance in Tax Matters; tax reform; pension reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; House Republican tax reform blueprint

Client expense: $18,410,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. Geological Survey (USGS), U.S. Trade Representative (USTR), White House Office

Marketplace Fairness Act (S.698). Internet Tax Freedom Act (HR 235; S. 431)

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

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE

Marketplace Fairness Act (S.698). Internet Tax Freedom Act (HR 235; S. 431)

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

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE

Monitor the following: Marketplace Fairness issues Municipal financing issues H.R.235/S.431, Permanent Internet Tax Freedom Act, Municipal related issues

Client expense: Not reported · Firm income: $20,000

Government targets: SENATE

S. 698: Marketplace Fairness Act of 2015; H.R. 235: Permanent Internet Tax Freedom Act; S. 431: Internet Tax Freedom Act, all provisions related to modifying change to internet access; H.R. 2315: Mobile Workforce Act; H.R. 1643: Digital Goods and Services Tax Fairness Act; H.R. 2584: Business Activity Tax Simplification Act; H.R. 2775: Remote Transactions Parity Act; Section 199 Amendments to Domestic Production Deduction Regulations (REG-136459-09); 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.

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)

Issues pertaining to the wireless telecommunications industry, broadband spectrum policy, H.R. 235 (Permanent Internet Tax Freedom Act), S. 431 (Internet Tax Freedom Forever Act); issues related to accelerated use of AMT credits; issues related to digital goods and services, H.R. 1643 and S. 851 (Digital Goods and Services Tax Fairness Act of 2015); issues related to cell tax moratorium; issues related to spectrum policy; issues related to corporate tax reform.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate tax reform (Digital Good and Services Tax Fairness Act of 2015 H.R. 1643/ Wireless Tax Fairness Act of 2015 S. 851); issues related to the Internet Tax Freedom Act (S. 431 and H.R. 235); issues related to corporate tax reform and spectrum auctions; issues related to net Neutrality and Title II; issues related to accelerated depreciation;issues related to carried interest, and spectrum auctions; issues related to tax extenders (EXPIRE Act S. 2260).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate tax reform (Digital Good and Services Tax Fairness Act of 2015 H.R. 1643/ Wireless Tax Fairness Act of 2015 S. 851); issues related to the Internet Tax Freedom Act (S. 431 and H.R. 235); issues related to corporate tax reform and spectrum auctions; issues related to net Neutrality and Title II; issues related to accelerated depreciation;issues related to carried interest, and spectrum auctions; issues related to tax extenders (EXPIRE Act S. 2260).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Affordable Care Act and the Services Contract Act and how benefits are applied. Presidents FY 2016 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 297, Stop Tax Haven Abuse Act; H.R. 235, Permanent Internet Tax Freedom Act; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; S. 431, Internet Tax Freedom Forever Act; S. 537, COMPETE Act of 2015; S. 698, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; H.R. 961, amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income; H. Con. Res. 27, Budget for the United States Government for fiscal year 2016; S. Con. Res. 11 Budget for the United States Government for fiscal year 2016; Amendments to S. Con. Res. 11 Budget for the United States Government for fiscal year 2016: Hatch amendment #1029, deficit neutral reserve fund for legislation preventing American jobs from being moved overseas, which may include a reduction in the corporate income tax rate; Thune-Brown amendment supporting the principle of Mobile Workforce legislation to prevent unexpected or double taxation of employees as they travel outside of their home state for temporary work assignments; Durbin amendment 817, tax increases for companies that ship jobs overseas, credits for patriot employers; Stabenow amendment 523, increase taxes, encourage insourcing of jobs currently overseas; Sanders amendment 323, raise taxes to increase spending on infrastructure; Senate Committee on Finance Working Groups on Business Tax Reform and International Tax Reform; Tax Parity for Health Plan Beneficiaries Act. Congressional proposals related to international taxation and innovation box proposals. Issues relating to: tax reform, international taxation, R&D tax credit, extenders, corporate integration, and IP/innovation/patent box. H.R. 5278, Puerto Rico, Oversight, Management, and Economic Stability Act (PROMESA) Proposed Treasury regulation on Section 385. House Republican Tax Reform Blueprint A Better Way.

Client expense: $430,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

S. 431, Internet Tax Freedom Forever Act

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 235, the Permanent Internet Tax Freedom Act ; S. 431, the Internet Tax Freedom Forever Act; HR 644, the Trade Facilitation and Trade Enforcement Act of 2015

Client expense: $410,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), 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

Client expense: $4,070,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Foreign Account Tax Compliance Act (FATCA); Issues related to the extension of expiring corporate tax provisions; General issues related to the implementation of the Streamlined Sales Tax Project (SSTP) and proposals granting authority to states to mandate the collection of state and local sales taxes by remote retailers absent physical nexus in the state S. 698, Marketplace Fairness Act of 2015 H.R. 2775, Remote Transactions Parity Act General issues related to the extension of the Internet Tax Moratorium H.R. 235, Permanent Internet Tax Freedom Act S. 431, Internet Tax Freedom Forever Act

Client expense: $580,000 · Firm income: Not reported

Government targets: Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Intl Trade Administration (ITA), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection, U.S. International Trade Commission (ITC), U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

S. 698: Marketplace Fairness Act of 2015; H.R. 235: Permanent Internet Tax Freedom Act; S. 431: Internet Tax Freedom Act, all provisions related to modifying change to internet access; H.R. 2315: Mobile Workforce Act; H.R. 1643: Digital Goods and Services Tax Fairness Act; H.R. 2584: Business Activity Tax Simplification Act; H.R. 2775: Remote Transactions Parity Act; Section 199 Amendments to Domestic Production Deduction Regulations (REG-136459-09); 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.

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Postal Regulatory Commission, SENATE, Treasury, Dept of, U.S. Postal Service (USPS)

Tax issues pertaining to media, entertainment and communications; including the Administration's Fiscal Year 2016 Budget Proposal. Corporate tax reform, international tax reform, and extension of expired tax provisions S. 364, Support Theaters in America Growth and Expansion (STAGE) Act S. 386, Mobile Workforce State Income Tax Simplification Act of 2015 S.431, Internet Tax Freedom Forever Act H.R.235, Permanent Internet Tax Freedom Act H.R. 644, Trade Facilitation and Trade Enforcement Act of 2015 Conference Report H.R. 2315, Mobile Workforce State Income Tax Simplification Act of 2015 H.R. 2405, Facilitating Investments in Local Markets (FILM) Act

Client expense: $731,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Aviation Administration (FAA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), U.S. Copyright Office, U.S. Trade Representative (USTR)

HR 235 Permanent Internet Tax Freedom Act - all provisions relating to cable. -HR 1643 Digital Goods and Services Tax Fairness Act - all provisions relating to cable. -HR 1712 Freedom from Internet Tax Act - all provisions relating to cable. -HR 2315 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. -HR 2510 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -HR 2584 Business Activity Tax Simplification Act - all provisions relating to cable. -HR 2775 Remote Transactions Parity Act - all provisions relating to cable. -HR 4287 Wireless Tax Fairness Act - all provisions relating o cable. -S 386 Mobile Workforce State Income Tax Simplification Act - all provisions relating to cable. -S 431 Internet Tax Freedom Forever Act - all provisions relating to cable. -S 537 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation (COMPETE) Act - all provisions relating to cable. -S 698 Marketplace Fairness Act - all provisions relating to cable. -S 851 Digital Goods and Services Tax Fairness Act - all provisions relating to cable. -S 1660 A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation - all provisions relating to cable. -S 1666 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016 - all provisions relating to cable.

Client expense: $3,040,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), U.S. Copyright Office

Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 Tax Relief for Forgiven Mortgage Debt HR2029 - Consolidated Appropriations Act, 2016 Internet Sales Tax Fairness HR2775 - The Remote Transactions Parity Act of 2015 S698 - The Marketplace Fairness Act of 2015 Internet Tax Freedom HR235 - Permanent Internet Tax Freedom Act S431 - Internet Tax Freedom Forever Act Empowerment Zones Tax Incentives S408 - Empowering Jobs Act of 2015 Depreciation HR2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. HR2029 - Consolidated Appropriations Act, 2016 Foreign Investment in Real Property Tax Act (FIRPTA) HR34 - Tax Increase Prevention and Real Estate Investment Act of 2015 HR2029 - Consolidated Appropriations Act, 2016 Carried Interest HR2889 - Carried Interest Fairness Act of 2015 S1686 - Carried Interest Fairness Act of 2015 Section 1031 Like-Kind Exchanges HR2844 - Keep Our Pension Promises Act S1631 - Keep Our Pension Promises Act First-time home buyer accounts HR5575 - First-Time Homebuyer Savings Account Act of 2016 Discussions with the House of Representatives on allowing self-employed persons to deduct health insurance premiums for the purposes of the SECA tax.

Client expense: $9,380,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Energy, Dept of, Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA)

H.R. 160, Protect Medical Innovation Act of 2015 H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 636, America's Small Business Tax Relief Act of 2015 H.R. 765, Restaurant and Retail Jobs and Growth Act H.R. 880, American Research and Competitiveness Act of 2015 H.R. 961, Permanent Active Financing Exception Act of 2015 H.R. 1105/S. 860, Death Tax Repeal Act of 2015 H.R. 2510, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 5053/S. 3057, Preventing IRS Abuse and Protecting Free Speech Act S. 149, Medical Device Access and Innovation Protection Act S. 431, Internet Tax Freedom Forever Act S. 698, Marketplace Fairness Act of 2015 S. 2809, A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes Online Sales Simplification Act of 2015 (discussion draft) Proposed rule on the treatment of certain interests in corporations as stock or indebtedness (81 Fed. Reg. 20,912, April 8, 2016) Various issues relating to tax extenders, including the R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, Section 179 expensing limits, and flow-throughs; legislative proposals on corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain, Japan and Poland and a protocol amending the Convention on Mutual Administrative Assistance in Tax Matters; tax reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; interpretation of IRS Rule 305(c); financial transaction tax

Client expense: $22,770,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. Geological Survey (USGS), U.S. Trade Representative (USTR), White House Office

TAX - Taxation/Internal Revenue Code H.R. 235, Permanent Internet Tax Freedom Act (introduced 01/09/2015) - all provisions related to cable S. 431, Internet Tax Freedom Forever Act (introduced 02/10/2015) - all provisions related to cable H.R.1053, To establish a regulatory framework for the comprehensive protection of personal data for individuals under the aegis of the Federal Trade Commission, to amend the Children's Online Privacy Protection Act of 1998 to improve provisions relating to collection, use, and disclosure of personal information of children, and for other purposes (introduced 02/24/2015) - all provisions related to cable S. 851, Digital Goods and Services Tax Fairness Act of 2015 (introduced 03/24/2015) - all provisions related to cable H.R. 1643, Digital Goods and Services Tax Fairness Act of 2015 (introduced 03/26/2015) - all provisions related to cable H.R. 1712, Freedom from Internet Tax Act (introduced 03/26/2015) - all provisions related to cable

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues pertaining to the wireless telecommunications industry, broadband spectrum policy, H.R. 235, S. 431; issues related to accelerated use of AMT credits; issues related to digital goods and services, H.R. 1643, S. 851, issues related to cell tax moratorium; issues related to spectrum policy; issues related to corporate tax reform.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate tax reform (Digital Good and Services Tax Fairness Act of 2015 H.R. 1643/ Wireless Tax Fairness Act of 2015 S. 851); Issues related to the Internet Tax Freedom Act (S. 431 and H.R. 235); Issues related to corporate tax reform and spectrum auctions; Issues related to Net Neutrality and Title II. Issues related to accelerated depreciation. Issues related to carried interest, and spectrum auctions; issues related to tax extenders (EXPIRE Act S. 2260)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate tax reform (Digital Good and Services Tax Fairness Act of 2015 H.R. 1643/ Wireless Tax Fairness Act of 2015 S. 851); Issues related to the Internet Tax Freedom Act (S. 431 and H.R. 235); Issues related to corporate tax reform and spectrum auctions; Issues related to et Neutrality and Title II. Issues related to accelerated depreciation. Issues related to carried interest, and spectrum auctions; issues related to tax extenders (EXPIRE Act S. 2260)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor the following: Marketplace Fairness issues Municipal financing issues H.R.235/S.431, Permanent Internet Tax Freedom Act, Municipal related issues

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Marketplace Fairness Act (S.698). Internet Tax Freedom Act (HR 235; S. 431)

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

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), SENATE

Issues related to the Affordable Care Act and the Services Contract Act and how benefits are applied. Presidents FY 2016 Budget, including corporate tax proposals and reforms to international tax policy; H.R. 297, Stop Tax Haven Abuse Act; H.R. 235, Permanent Internet Tax Freedom Act; H.R. 415, Stop Corporate Inversions Act of 2015; S. 174, Stop Tax Haven Abuse Act; S. 386, Mobile Workforce State Income Tax Simplification Act of 2015; S. 431, Internet Tax Freedom Forever Act; S. 537, COMPETE Act of 2015; S. 698, Marketplace Fairness Act of 2015; H.R. 880, American Research and Competitiveness Act of 2015; H.R. 1430, Permanent CFC Look-Through Act of 2015; H.R. 961, amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income; H. Con. Res. 27, Budget for the United States Government for fiscal year 2016; S. Con. Res. 11 Budget for the United States Government for fiscal year 2016; Amendments to S. Con. Res. 11 Budget for the United States Government for fiscal year 2016: Hatch amendment #1029, deficit neutral reserve fund for legislation preventing American jobs from being moved overseas, which may include a reduction in the corporate income tax rate; Thune-Brown amendment supporting the principle of Mobile Workforce legislation to prevent unexpected or double taxation of employees as they travel outside of their home state for temporary work assignments; Durbin amendment 817, tax increases for companies that ship jobs overseas, credits for patriot employers; Stabenow amendment 523, increase taxes, encourage insourcing of jobs currently overseas; Sanders amendment 323, raise taxes to increase spending on infrastructure; Senate Committee on Finance Working Groups on Business Tax Reform and International Tax Reform; Tax Parity for Health Plan Beneficiaries Act. Congressional proposals related to international taxation and innovation box proposals. Issues relating to: tax reform, international taxation, R&D tax credit, extenders, corporate integration, and IP/innovation/patent box. H.R. 5278, Puerto Rico, Oversight, Management, and Economic Stability Act (PROMESA) Proposed Treasury regulation on Section 385.

Client expense: $490,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR)

Issues related to the Affordable Care Act and the Services Contract Act and how benefits are applied. Presidents FY 2016 Budget, including corporate tax proposals and reforms to international tax policy; H.R.297, Stop Tax Haven Abuse Act; H.R.235, Permanent Internet Tax Freedom Act; H.R.415, Stop Corporate Inversions Act of 2015; S.174, Stop Tax Haven Abuse Act; S.386, Mobile Workforce State Income Tax Simplification Act of 2015; S.431, Internet Tax Freedom Forever Act; S.537, COMPETE Act of 2015; S.698, Marketplace Fairness Act of 2015; H.R.880, American Research and Competitiveness Act of 2015; H.R.1430, Permanent CFC Look-Through Act of 2015; H.R.961, amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income; H. Con. Res. 27, Budget for the United States Government for fiscal year 2016; S. Con. Res. 11 Budget for the United States Government for fiscal year 2016; Amendments to S. Con. Res. 11 Budget for the United States Government for fiscal year 2016: Hatch amendment #1029, deficit neutral reserve fund for legislation preventing American jobs from being moved overseas, which may include a reduction in the corporate income tax rate; Thune-Brown amendment supporting the principle of Mobile Workforce legislation to prevent unexpected or double taxation of employees as they travel outside of their home state for temporary work assignments; Durbin amendment 817, tax increases for companies that ship jobs overseas, credits for patriot employers; Stabenow amendment 523, increase taxes, encourage insourcing of jobs currently overseas; Sanders amendment 323, raise taxes to increase spending on infrastructure; Senate Committee on Finance Working Groups on Business Tax Reform and International Tax Reform; Tax Parity for Health Plan Beneficiaries Act. Congressional proposals related to international taxation and innovation box proposals. Issues relating to: tax reform, international taxation, R&D tax credit, extenders, corporate integration, and IP/innovation/patent box.

Client expense: $320,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade & Development Agency (USTDA)

S. 431, Internet Tax Freedom Forever Act

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 431, Internet Tax Freedom Forever Act

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 235 - Permanent Internet Tax Freedom Act; H.R. 644 - Trade Facilitation and Trade Enforcement Act of 2015 (Sec. 922, on making permanent the Internet Tax Freedom Act); S. 431 - Internet Tax Freedom Forever Act; and S. 851/H.R. 1643 - Digital Goods and Services Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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.879 - Axe the Tax on Middle Class Americans Health Plans Act; H.R.1087 - 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. 2050 - Middle Class Health Benefit Tax Repeal Act of 2015; H.R. 2775 - Remote Transactions Parity Act of 2015 ( to grant states the authority to enforce state and local sales and use tax laws on remote transactions); H.R. 2821 -- Partnership Audit Simplification Act of 2015; S.386 - Mobile Workforce State Income Tax Simplification act of 2015 (as related to changes to non-resident personal tax returns); 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.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. General lobbying on the following issues: VOIP Sourcing tax legislation/Mobile Telecommunications Sourcing Act technical corrections; online sales tax simplification; excise taxation on high cost health insurance plans; wireless tax fairness; corporate tax reform and rates; corporate interest tax deductions; international tax reform; dividend taxation; and telecommunications equipment depreciation.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE