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Legislative Progress
Introduced
February 24, 2015
Latest Action
February 24, 2015
Primary Sponsor
Thomas R. CarperDemocratic(DE)
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
Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 or the COMPETE Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) increase the rate of such credit to 25% of so much of the taxpayer's qualified research expenses in a taxable year as exceeds 50% of the average expenses for the three preceding taxable years; (2) allow such credit for the basic research expenditures of educational institutions, scientific research organizations, and certain grant organizations; and (3) make such tax credit, as revised by this Act, permanent. Exempts from the definition of "passive activity," for purposes of the passive loss tax rules, any qualified research activity carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity if: (1) more than 75% of the entity's expenditures are paid or incurred in connection with qualified research, or (2) more than 50% of the entity's expenditures constitute qualified research expenses. Designates a high technology research entity as a small business if it has 250 or fewer full-time employees and does not have aggregate gross assets in excess of $150 million. Allows tax-exempt financing of research park facilities (facilities used in connection with research and experimentation that are located on the same site and funded with not more than 25% of the net proceeds of the bond issue).
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Filing registrants (16)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2016 · fourth_quarter · Taxation/Internal Revenue Code
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.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 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 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.2813/H.R.4962 - Multistate Worker Tax Fairness Act; DRAFT tax reform bill (provisions related to tax extenders); and General lobbying on issues related to corporate taxation.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Implementation of Patient Protection & Affordable Health Care Act (P.L. 111-148) and Implementation of Health Care and Education Reconciliation Act (P.L. 111-152) Excise tax for drugs and biologics Issues and policies related to Orphan Drug Tax Credit Implementation of American Taxpayer Relief Act of 2012 Issues and policies related to tax reform H.R. 880, American Research and Competitiveness Act of 2015 S. 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015(COMPETE Act) Corporate tax inversions issues Legislation pertaining to the applicability of the ACA tax carve out for non-orphan drug designated drugs, generally, including H.R. 3678, Preserving Access to Orphan Drugs Act of 2015 H.R. 3618 and S. 1906, Orphan Drug Fairness Act Protecting Americans From Tax Hikes Act of 2015 (PATH)
Client expense: $260,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Biofuels (Non-Funding) ---Production Tax Credit Extension Capital Formation Investment Incentives ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---H.R. 2179: PARTNER Act ---S. 537: COMPETE Act Inversions ---H.R.5485-S.3067: Financial Services and General Government Appropriations Act for FY 2017 Treatment of Financial Interests as Stock or Indebtedness ---Section 385 Proposed Regulations Orphan Drug Act Tax Credit No sub-issues Renewable Chemicals/Bio-based Products (Non-Funding) ---Investment Tax Credit for Renewable Chemicals and Bio-based Products ---New Production Tax Credit ---H.R. 3390: Qualifying Renewable Chemicals Production or Investment Tax Credit Act ---S. 2271: The Renewable Chemical Production Tax Credit Act
Client expense: $2,330,000 · Firm income: Not reported
2016 · fourth_quarter · Small Business
Capital Formation Investment Incentives ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act ---H.R. 2179: PARTNER Act Capital Market Enhancements ---Financial CHOICE Act (House Discussion Draft) ---H.R. 1675/S. 576: Encouraging Employee Ownership Act ---H.R. 1675: Capital Markets Improvement Act ---H.R. 2187: Fair Investment Opportunities for Professional Experts Act ---H.R. 2354: Streamlining Excessive and Costly Regulations Review Act ---H.R. 2357: Accelerating Access to Capital Act ---H.R. 3784/S.2867: Securities & Exchange Commission Small Business Advocate Act ---H.R. 4168: Small Business Capital Formation Enhancement Act ---H.R. 4638: Main Street Growth Act ---H.R. 6427: Creating Financial Prosperity for Businesses and Investors Act ---PCAOB Audit Cost Increases Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions ---Financial CHOICE Act (House Discussion Draft) ---H.R. 5311: Corporate Governance Reform and Transparency Act ---Impact of Policies on Small Public Companies Proxy Advisory Services ---Financial CHOICE Act (House Discussion Draft) ---H.R. 5311: Corporate Governance Reform and Transparency Act ---Impact of Policies on Small Public Companies Reform of SEC Regulation D ---Financial CHOICE Act (House Discussion Draft) ---H.R. 4498/S. 978: HALOS Act Sarbanes Oxley Section 404 (b) ---Financial CHOICE Act (House Discussion Draft) ---H.R. 4139: Fostering Innovation Act ---PCAOB Audit Cost Increases ---Small Issuer Exemption Short Selling Transparency ---H.R.5485-S.3067: Financial Services and General Government Appropriations Act for FY 2017 Stock Exchange Tick Size XBRL Exemption for Small Public Companies ---Financial CHOICE Act (House Discussion Draft) ---H.R. 1675: Capital Markets Improvement Act ---H.R. 1965: Small Company Disclosure Simplification Act
2016 · fourth_quarter · Taxation/Internal Revenue Code
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: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, U.S. Trade Representative (USTR)
Client expense: $2,330,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, U.S. Trade Representative (USTR)
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
R&D tax credit; S. 537 - COMPETE Act; H.R.2481 - Domestic Research Enhancement Act of 2015.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015 HR 5076, Main Street Fairness Act HR 5187, REACH Act of 2016 HR 5374, Bring Small Businesses Back Tax Reform Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $240,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2016 · third_quarter · Taxation/Internal Revenue Code
R&D tax credit; S. 537 - COMPETE Act; H.R.2481 - Domestic Research Enhancement Act of 2015.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Implementation of Patient Protection & Affordable Health Care Act (P.L. 111-148) and Implementation of Health Care and Education Reconciliation Act (P.L. 111-152) Excise tax for drugs and biologics Issues and policies related to Orphan Drug Tax Credit Implementation of American Taxpayer Relief Act of 2012 Issues and policies related to tax reform H.R. 880, American Research and Competitiveness Act of 2015 S. 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015(COMPETE Act) Corporate tax inversions issues Legislation pertaining to the applicability of the ACA tax carve out for non-orphan drug designated drugs, generally, including H.R. 3678, Preserving Access to Orphan Drugs Act of 2015 H.R. 3618 and S. 1906, Orphan Drug Fairness Act Protecting Americans From Tax Hikes Act of 2015 (PATH)
Client expense: $270,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Small Business
Capital Formation Investment Incentives ---H.R. 2179: PARTNER Act ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act Capital Market Enhancements ---Financial CHOICE Act (House Discussion Draft) ---H.R. 3784/S.2867: Securities & Exchange Commission Small Business Advocate Act ---H.R. 4168: Small Business Capital Formation Enhancement Act ---PCAOB Audit Cost Increases Proxy Advisory Services ---Financial CHOICE Act (House Discussion Draft) ---H.R. 5311: Corporate Governance Reform and Transparency Act ---Impact of Policies on Small Public Companies Reform of SEC Regulation D ---Financial CHOICE Act (House Discussion Draft) Sarbanes Oxley Section 404 (b) ---Financial CHOICE Act (House Discussion Draft) ---H.R. 4139: Fostering Innovation Act ---PCAOB Audit Cost Increases ---Small Issuer Exemption Short Selling Transparency ---H.R.5485-S.3067: Financial Services and General Government Appropriations Act for FY 2017 XBRL Exemption for Small Public Companies ---Financial CHOICE Act (House Discussion Draft) ---H.R. 1965: Small Company Disclosure Simplification Act
Client expense: $2,330,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Economic Council (NEC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of Technology Policy (OTP), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Vice President of the U.S.
2016 · third_quarter · Taxation/Internal Revenue Code
Antibiotic & Diagnostic Tax Credit ---H.R. 3539: Antibiotic & Diagnostic Innovation Act Biofuels (Non-Funding) ---Production Tax Credit Extension Capital Formation Investment Incentives ---H.R. 2179: PARTNER Act ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act Inversions ---Treatment of Financial Interests as Stock or Indebtedness: Section 385 Proposed Regulations Renewable Chemicals/Bio-based Products (Non-Funding) ---H.R. 3390: Qualifying Renewable Chemicals Production or Investment Tax Credit Act ---Investment Tax Credit for Renewable Chemicals and Bio-based Products ---S. 2271: The Renewable Chemical Production Tax Credit Act ---S. 1656/H.R. 2883: Master Limited Partnership Parity Act ---Expansion of Master Limited Partnerships to Renewable Chemicals Research & Development Tax Credit Reforms ---Extension ---H.R.880: To amend the Internal Revenue Code to make permanent the credit for increasing research activities ---Permanency ---Refundable R&D Credit ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act Orphan Drug Tax Credit
Client expense: $2,330,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Economic Council (NEC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of Technology Policy (OTP), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), Vice President of the U.S.
2016 · third_quarter · Taxation/Internal Revenue Code
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
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015 HR 5076, Main Street Fairness Act HR 5187, REACH Act of 2016 HR 5374, Bring Small Businesses Back Tax Reform Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $260,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
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)
2016 · second_quarter · Taxation/Internal Revenue Code
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
2016 · second_quarter · Taxation/Internal Revenue Code
Implementation of Patient Protection & Affordable Health Care Act (P.L. 111-148) and Implementation of Health Care and Education Reconciliation Act (P.L. 111-152) Excise tax for drugs and biologics Issues and policies related to Orphan Drug Tax Credit Implementation of American Taxpayer Relief Act of 2012 Issues and policies related to tax reform H.R. 880, American Research and Competitiveness Act of 2015 S. 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015(COMPETE Act) Corporate tax inversions issues Legislation pertaining to the applicability of the ACA tax carve out for non-orphan drug designated drugs, generally, including H.R. 3678, Preserving Access to Orphan Drugs Act of 2015 H.R. 3618 and S. 1906, Orphan Drug Fairness Act Protecting Americans From Tax Hikes Act of 2015 (PATH)
Client expense: $280,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Antibiotic & Diagnostic Tax Credit ---H.R. 3539: Antibiotic & Diagnostic Innovation Act Biofuels (Non-Funding) ---Accelerated Depreciation of Biofuels Facilities Extension ---Production Tax Credit Extension Capital Formation Investment Incentives ---H.R. 2179: PARTNER Act ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act Inversions ---H.R.5485-S.3067: Financial Services and General Government Appropriations Act for FY 2017 Orphan Drug Act Tax Credit Renewable Chemicals/Bio-based Products (Non-Funding) ---H.R. 3390: Qualifying Renewable Chemicals Production or Investment Tax Credit Act ---Investment Tax Credit for Renewable Chemicals and Bio-based Products ---New Production Tax Credit ---S. 2271: The Renewable Chemical Production Tax Credit Act Research & Development Tax Credit Reforms ---Refundable R&D Credit
Client expense: $2,310,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), Natl Security Council (NSC), Office of Science & Technology Policy (OSTP), SENATE, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Small Business
Capital Formation Investment Incentives ---H.R. 2179: PARTNER Act ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act Capital Market Enhancements ---H.R. 1675/S. 576: Encouraging Employee Ownership Act ---H.R. 1675: Capital Markets Improvement Act ---H.R. 2354: Streamlining Excessive and Costly Regulations Review Act ---H.R. 2357: Accelerating Access to Capital Act ---H.R. 3784/S.2867: Securities & Exchange Commission Small Business Advocate Act ---H.R. 4168: Small Business Capital Formation Enhancement Act ---H.R. 4638: Main Street Growth Act ---H.R. 2187: Fair Investment Opportunities for Professional Experts Act ---Financial CHOICE Act (House Discussion Draft) Small Business Innovation Research (SBIR) Program Proxy Advisory Services ---Impact of Policies on Small Public Companies ---H.R. 5311: The Corporate Governance Reform and Transparency Act of 2016 ---Financial CHOICE Act (House Discussion Draft) Reform of SEC Regulation D ---H.R. 4498/S.978: HALOS Act ---H.R. 4852: Private Placement Improvement Act ---Financial CHOICE Act (House Discussion Draft) Sarbanes Oxley Section 404 (b) ---H.R. 4139: Fostering Innovation Act ---PCAOB Audit Cost Increases ---Small Issuer Exemption ---Financial CHOICE Act (House Discussion Draft) Short Selling Transparency ---H.R.5485/S.3067: Financial Services and General Government Appropriations for FY 2017 XBRL Exemption for Small Public Companies ---H.R. 1675: Capital Markets Improvement Act ---H.R. 1965: Small Company Disclosure Simplification Act ---Financial CHOICE Act (House Discussion Draft) Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions
Client expense: $2,310,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), Natl Security Council (NSC), Office of Science & Technology Policy (OSTP), SENATE, U.S. Trade Representative (USTR), White House Office
2016 · second_quarter · Taxation/Internal Revenue Code
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
2016 · second_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015 HR 5076, Main Street Fairness Act HR 5187, REACH Act of 2016 HR 5374, Bring Small Businesses Back Tax Reform Act House Republican A Better Way for Tax Reform Blueprint
Client expense: $240,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2016 · second_quarter · Taxation/Internal Revenue Code
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
2016 · second_quarter · Taxation/Internal Revenue Code
R&D tax credit; S. 537 - COMPETE Act; H.R.2481 - Domestic Research Enhancement Act of 2015.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
H.Con.Res. 25 S.Con. Res. Budget Resolutions Innovation Promotion Act of 2015 discussion draft International Tax Reform HR 880, the American Research and Competitiveness Act, and S. 537, the COMPETE Act, as they relate to the R&D tax credit. HR 2510, to make permanent bonus depreciation. HR 1430, to make permanent the CFC look through rule. S. 1946, the Tax Relief Extension Act, as it relates to the R&D credit, bonus depreciation, and the CFC look-through rule. HR 160, the Protect Medical Innovation Act, and S. 149, the Medical Device Access and Innovation Act, as they relate to repeal of the medical device excise tax. Budget reconciliation legislation, as it relates to the repeal of the medical device tax. Issues related to corporate tax reform and the taxation of U.S. multinational corporations. Proposed Treasury Section 385-Debt-Equity Regulations, as it relates to business cash pooling arrangements.
Client expense: $410,000 · Firm income: Not reported
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.
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)
2016 · first_quarter · Taxation/Internal Revenue Code
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); S.386/H.R.2315 - Mobile Workforce State Income Tax Simplification act of 2015 (as related to changes to non-resident personal tax returns); 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.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); and S.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Biofuels (Non-Funding) --Production Tax Credit Extension --S. 2658: Federal Aviation Administration Reauthorization Act of 2016 ----Franken-Grassley Amendment Research & Development Tax Credit Reforms --Extension --Permanency --Refundable R&D Credit Capital Formation Investment Incentives --H.R. 2179: PARTNER Act --Reform of Capital Gains Rules --Reform of Net Operating Loss Rules --Reform of Passive Loss Rules --S. 341: Start-up Jobs and Innovation Act --S. 537: COMPETE Act Tax Reform --Innovation Box / Patent Box Orphan Drug Act Tax Credit Antibiotic & Diagnostic Tax Credit --H.R. 3539: Antibiotic & Diagnostic Innovation Act Inversions --Financial Services and General Government Appropriations Act for FY 2017 Renewable Chemicals/Bio-based Products (Non-Funding) --Investment Tax Credit for Renewable Chemicals and Bio-based Products --S. 2271: The Renewable Chemicals Act --S. 1656/H.R. 2883: Master Limited Partnership Parity Act --H.R. 3390: Qualifying Renewable Chemicals Production or Investment Tax Credit Act  
Client expense: $2,260,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Medicare Payment Advisory Commission (MedPAC), Natl Institutes of Health (NIH), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · first_quarter · Small Business
Sarbanes Oxley Section 404 (b) --PCAOB Audit Cost Increases --H.R. 4139: Fostering Innovation Act XBRL Exemption for Small Public Companies --H.R. 1965: Small Company Disclosure Simplification Act --H.R. 1675: Capital Markets Improvement Act Capital Market Enhancements --H.R. 1675: Encouraging Employee Ownership Act --H.R. 4168: Small Business Capital Formation Enhancement Act --H.R. 3784: Securities & Exchange Commission Small Business Advocate Act --H.R. 1675: Capital Markets Improvement Act --H.R. 2354: Streamlining Excessive and Costly Regulations Review Act --H.R. 4638: Main Street Growth Act Proxy Advisory Services --Impact of Policies on Small Public Companies --Proxy Advisory Firm Reform Act (Discussion Draft) Reform of SEC Regulation D --S. 978/H.R. 4498: HALOS Act Short Selling Transparency Capital Formation Investment Incentives --H.R. 2179: PARTNER Act --Reform of Capital Gains Rules --Reform of Net Operating Loss Rules --Reform of Passive Loss Rules --S. 341: Start-up Jobs and Innovation Act --S. 537: COMPETE Act
Client expense: $2,260,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Medicare Payment Advisory Commission (MedPAC), Natl Institutes of Health (NIH), Office of Science & Technology Policy (OSTP), Patent & Trademark Office (PTO), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2016 · first_quarter · Taxation/Internal Revenue Code
R&D tax credit; S. 537 - COMPETE Act; H.R.2481 - Domestic Research Enhancement Act of 2015.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Implementation of Patient Protection & Affordable Health Care Act (P.L. 111-148) and Implementation of Health Care and Education Reconciliation Act (P.L. 111-152) Excise tax for drugs and biologics Issues and policies related to Orphan Drug Tax Credit Implementation of American Taxpayer Relief Act of 2012 Issues and policies related to tax reform H.R. 880, American Research and Competitiveness Act of 2015 S. 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015(COMPETE Act) Corporate tax inversions issues Legislation pertaining to the applicability of the ACA tax carve out for non-orphan drug designated drugs, generally, including H.R. 3678, Preserving Access to Orphan Drugs Act of 2015 H.R. 3618 and S. 1906, Orphan Drug Fairness Act Protecting Americans From Tax Hikes Act of 2015 (PATH)
Client expense: $290,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
H.Con.Res. 25 S.Con. Res. Budget Resolutions Innovation Promotion Act of 2015 discussion draft International Tax Reform HR 880, the American Research and Competitiveness Act, and S. 537, the COMPETE Act, as they relate to the R&D tax credit. HR 2510, to make permanent bonus depreciation. HR 1430, to make permanent the CFC look through rule. S. 1946, the Tax Relief Extension Act, as it relates to the R&D credit, bonus depreciation, and the CFC look-through rule. HR 160, the Protect Medical Innovation Act, and S. 149, the Medical Device Access and Innovation Act, as they relate to repeal of the medical device excise tax. Budget reconciliation legislation, as it relates to the repeal of the medical device tax. Issues related to corporate tax reform and the taxation of U.S. multinational corporations.
Client expense: $430,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
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
Client expense: $4,480,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
S 341, Start-up Jobs and Innovation Act S 537, COMPETE Act of 2015 S 574/HR 3088, LEAP Act S 698/HR 2775, Marketplace Fairness Act S 386/HR 2315, Mobile Workforce State Income Tax Simplification Act of 2015 HR 2584, Business Activity Tax Simplification Act of 2015
Client expense: $210,000 · Firm income: Not reported
Government targets: Bureau of Land Management (BLM), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, U.S. Forest Service
2016 · first_quarter · Taxation/Internal Revenue Code
-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 o 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 537 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation (COMPETE) Act of 2015 - 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.
Client expense: $3,280,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Education, Dept of, Energy, Dept of, Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Aeronautics & Space Administration (NASA), Natl Highway Traffic Safety Administration (NHTSA), Natl Institute of Standards & Technology (NIST), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS)
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: $330,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade & Development Agency (USTDA)
2015 · second_quarter · Taxation/Internal Revenue Code
Corporate tax reform international tax reform research and experimentation tax credit renewable energy tax credits capital cost recovery extension of expiring tax code provisions repatriation taxes on foreign earnings S.537, COMPETE Act of 2015 minimum taxes on foreign earnings Master Limited Partnerships Parity Act
Client expense: $1,529,651 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)
2015 · second_quarter · Taxation/Internal Revenue Code
H.R.1430 - Permanent CFC Look-Through Act; H.R.1536 - Innovation, Research, and Manufacturing Act; H.R.1643 - Digital Goods and Services Tax Fairness Act; H.R.1790 - Corporate Tax Dodging Prevention Act; H.R.1852 - 21st Century Investment Act; H.R.2179 - PARTNER Act; H.R.2315 - Mobile Workforce State Income Tax Simplification Act; H.R.235 - Permanent Internet Tax Freedom Act; H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.; H.R.2524 - Support Our Startups Act; H.R.253 - Incentivize Growth Now in Tomorrow's Entrepreneurs Act; H.R.254 - Support Our Startups Act; H.R.256 - Creating Jobs From Innovative Small Businesses Act; H.R.2584 - Business Activity Tax Simplification Act of 2015; H.R.2584 - Business Activity Tax Simplification Act; H.R.2619 - Patriot Employer Tax Credit Act; H.R.305 - Offshoring Prevention Act; H.R.415 - Stop Corporate Inversions Act; H.R.636 - America's Small Business Tax Relief Act; H.R.788 - Foreign Earnings Reinvestment Act; H.R.880 - American Research and Competitiveness Act; S.1399 - Small Business Expensing Act of 2015; S.1486 - Patriot Employer Tax Credit Act; S.1501 - American Job Creation and Investment Promotion Reform Act; S.162 - Offshoring Prevention Act; S.198 - Stop Corporate Inversions Act; S.341 - Start-up Jobs and Innovation Act; S.386 - Mobile Workforce State Income Tax Simplification Act; S.397 - Foreign Earnings Reinvestment Act; S.431 - Internet Tax Freedom Forever Act; S.455 - Innovators Job Creation Act; S.537 - COMPETE Act; S.698 - Marketplace Fairness Act; S.851 - Digital Goods and Services Tax Fairness Act; S.922 - Corporate Tax Dodging Prevention Act
Client expense: $219,103 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection
2015 · fourth_quarter · Taxation/Internal Revenue Code
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); 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); and S.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 160, S. 149, S. 588 bills related to the Medical Device Excise Tax HR 636, S.341, S. 537 and other bills related to small business tax priorities Issues related to the reform of the tax code
Client expense: $980,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Small Business
Sarbanes Oxley Section 404 (b) ---H.R. 4139: the Fostering Innovation Act Capital Formation Investment Incentives ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 341: Start-up Jobs and Innovation Act ---S. 537: COMPETE Act ---H.R. 2179: PARTNER Act Reform of SEC Regulation D ---S. 978: the HALOS Act Expansion of Exemption under SEC Regulation A ---H.R. 1839: Reforming Access for Investments in Startup Enterprises (RAISE) Act Legislative Amendments to SEC Rule 12b-2 Filing Status Definitions XBRL Exemption for Small Public Companies ---H.R. 5405: Promoting Job Creation and Reducing Small Business Burdens Act ---H.R. 1965: Small Company Disclosure Simplification Act Capital Market Enhancements ---H.R. 1525: Disclosure Modernization and Simplification Act ---H.R. 1723: Small Company Simple Registration Act ---H.R. 2064: Improving Access to Capital for Emerging Growth Companies Act ---H.R. 4168: Small Business Capital Formation Enhancement Act ---H.R. 3784: Securities & Exchange Commission Small Business Advocate Act -- H.R. 2357: Accelerating Access to Capital Act Proxy Advisory Services ---Impact of Policies on Small Public Companies
Client expense: $2,110,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Congressional Budget Office (CBO), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), U.S. Trade Representative (USTR)
2015 · fourth_quarter · Taxation/Internal Revenue Code
Renewable Chemicals/Bio-based Products ---S. 1267/H.R. 3084: Renewable Chemical Production Tax Credit Act Biofuels (Non-Funding) ---Accelerated Depreciation Extension ---Production Tax Credit Extension ---H.R.2029: Consolidated Appropriations Act for FY 2016 ------Protecting Americans from Tax Hikes (PATH) Act of 2015 Research & Development Tax Credit Reforms ---Extension ---Permanency ---Refundable R&D Credit ---H.R.880: To amend the Internal Revenue Code to make permanent the credit for increasing research activities ---S. 537: COMPETE Act ---S. 341: Start-up Jobs and Innovation Act ---H.R.2029: Consolidated Appropriations Act for FY 2016 ------Protecting Americans from Tax Hikes (PATH) Act of 2015 Antibiotic & Diagnostic Tax Credit ---H.R. 3539: Antibiotic & Diagnostic Innovation Act Capital Formation Investment Incentives ---Reform of Capital Gains Rules ---Reform of Net Operating Loss Rules ---Reform of Passive Loss Rules ---S. 537: COMPETE Act ---S. 341: Start-up Jobs and Innovation Act ---H.R. 2179: PARTNER Act Tax Reform ---Innovation Box/Patent Box Orphan Drug Act Tax Credit Controlled Foreign Corporation Look-Through Rule Extension ---H.R.2029: Consolidated Appropriations Act for FY 2016 ------Protecting Americans from Tax Hikes (PATH) Act of 2015 Inversions ---H.R.2029: Consolidated Appropriations Act for FY 2016
Client expense: $2,110,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Congressional Budget Office (CBO), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), U.S. Trade Representative (USTR)
2015 · fourth_quarter · Taxation/Internal Revenue Code
Implementation of Patient Protection & Affordable Health Care Act (P.L. 111-148) and Implementation of Health Care and Education Reconciliation Act (P.L. 111-152) Excise tax for drugs and biologics Extension of R& D tax credit Issues and policies related to Orphan Drug Tax Credit Implementation of American Taxpayer Relief Act of 2012 Issues and policies related to tax reform H.R. 880, American Research and Competitiveness Act of 2015 S. 537, Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015(COMPETE Act) Corporate tax inversions issues Legislation pertaining to the applicability of the ACA tax carve out for non-orphan drug designated drugs, generally, including H.R. 3678, Preserving Access to Orphan Drugs Act of 2015 H.R. 3618 and S. 1906, Orphan Drug Fairness Act Protecting Americans From Tax Hikes Act of 2015 (PATH)
Client expense: $260,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), 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.
Client expense: $472,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
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.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); 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). S.386 - 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); and 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).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
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.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); 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). 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); and S.1660/H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
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
Client expense: $3,490,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Internet Tax Freedom Act, Income Tax and Judiciary Interstate Tax - H.R.1430 - Permanent CFC Look-Through Act; H.R.1536 - Innovation, Research, and Manufacturing Act; H.R.1643 - Digital Goods and Services Tax Fairness Act; H.R.1790 - Corporate Tax Dodging Prevention Act; H.R.1852 - 21st Century Investment Act; H.R.2179 - PARTNER Act; H.R.2315 - Mobile Workforce State Income Tax Simplification Act; H.R.235 - Permanent Internet Tax Freedom Act; H.R.2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation; H.R.2524 - Support Our Startups Act; H.R.253 - Incentivize Growth Now in Tomorrow's Entrepreneurs Act; H.R.254 - Support Our Startups Act; H.R.256 - Creating Jobs From Innovative Small Businesses Act; H.R.2584 - Business Activity Tax Simplification Act of 2015; H.R.2584 - Business Activity Tax Simplification Act; H.R.2619 - Patriot Employer Tax Credit Act; H.R.305 - Offshoring Prevention Act; H.R.415 - Stop Corporate Inversions Act; H.R.636 - America's Small Business Tax Relief Act; H.R.788 - Foreign Earnings Reinvestment Act; H.R.880 - American Research and Competitiveness Act; S.1399 - Small Business Expensing Act of 2015; S.1486 - Patriot Employer Tax Credit Act; S.1501 - American Job Creation and Investment Promotion Reform Act; S.162 - Offshoring Prevention Act; S.198 - Stop Corporate Inversions Act; S.341 - Start-up Jobs and Innovation Act; S.386 - Mobile Workforce State Income Tax Simplification Act; S.397 - Foreign Earnings Reinvestment Act; S.431 - Internet Tax Freedom Forever Act; S.455 - Innovators Job Creation Act; S.537 - COMPETE Act; S.698 - Marketplace Fairness Act; S.851 - Digital Goods and Services Tax Fairness Act; S.922 - Corporate Tax Dodging Prevention Act
Client expense: $189,288 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Office of Science & Technology Policy (OSTP), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR)
2015 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 160, S. 149, S. 588 bills related to the Medical Device Excise Tax HR 636, S.341, S. 537 and other bills related to small business tax priorities Issues related to the reform of the tax code
Client expense: $910,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · first_quarter · Taxation/Internal Revenue Code
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.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); 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). S.386 - 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); and 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).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · first_quarter · Telecommunications
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.880 - American Research and Competitiveness Act of 2015 (as related to extension of the research credit); 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). S.386 - 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); and 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).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE