Mortgage Forgiveness Tax Relief Act

H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015 - This bill would extend for two years the exclusion from gross income of discharges of qualified principal residence indebtedness. S. 608, Mortgage Forgiveness Tax Relief Act - This bill would prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt for two years. C.A.R. met with members of Congress and discussed the impact of tax reform, specifically the mortgage interest deduction and 1031 exchanges, on the real estate industry.

Client expense: $38,302 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015 - This bill would extend for two years the exclusion from gross income of discharges of qualified principal residence indebtedness. S. 608, Mortgage Forgiveness Tax Relief Act - This bill would prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt for two years. C.A.R. met with members of Congress and discussed the impact of tax reform, specifically the mortgage interest deduction and 1031 exchanges, on the real estate industry.

Client expense: $29,165 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

General education concerning proposals as to the deductibility of interest on home mortgages and revisions to section 1031 of the Internal Revenue Code under consideration as part of comprehensive tax reform legislation, no bill introduced. S. 608, the Mortgage Forgiveness Tax Relief Act of 2015, legislation to prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt; entire bill. H.R. 1002, the Mortgage Forgiveness Tax Relief Act of 2015, legislation to amend the Internal Revenue Code of 1986 to extend for 2 years the exclusion from gross income of discharges of qualified principal residence indebtedness; entire bill. S. 1946, the Tax Relief Extension Act of 2015, a bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes; entire bill.

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015 - This bill would extend for two years the exclusion from gross income of discharges of qualified principal residence indebtedness. S. 608, Mortgage Forgiveness Tax Relief Act - This bill would prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt for two years. C.A.R. met with members of Congress and discussed the impact of tax reform, specifically the mortgage interest deduction and 1031 exchanges, on the real estate industry.

Client expense: $23,850 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

H.R. 650Preserving Access to Manufactured Housing Act of 2015 H.R. 1266Financial Product Safety Commission Act of 2015 H.R. 1263Consumer Financial Protection Safety and Soundness Improvement Act of 2015 H.R. 1261Bureau of Consumer Financial Protection Accountability Act of 2015 HR. 1265Bureau Advisory Commission Transparency Act H.R. 685 Mortgage Choice Act 2015 H.R. 1259Helping Expand Lending Practices in Rural Communities Act H.R. 1408Mortgage Servicing Asset Capital Requirements Act of 2015 H.R. 1480SAFE Act Confidentiality and Privilege Enhancement Act H.R. 1491Partnership to Strengthen Homeownership Act of 2015 HR 2995 Fiscal year 2016 Financial Services and General Government Appropriations HR 2643 The State Licensing Efficiency Act H.R. 2121SAFE Transitional Licensing Act of 2015 HR. 1266Financial Product Safety Commission Act of 2015 HR 3038 Highway and Transportation Funding Act of 2015, Part II HR 1210 Portfolio Lending and Mortgage Access Act HR 2631 Regulatory Predictability for Business Growth Act of 2015 HR 3192 Homebuyers Assistance Act HR 957 CFPB-IG Act of 2015 HR 414 Burdensome Data Collection Relief Act HR 766 Financial Institution Customer Protection Act of 2015 HR 2643 State Licensing Efficiency Act of 2015 HR 2214 A bill to provide for a temporary safe harbor from the enforcement of integrated disclosure requirements for mortgage loan transactions under the Real Estate Settlement Procedures Act of 1974 and the Truth in Lending Act, and for other purposes HR 1263 Consumer Financial Protection Safety and Soundness Improvement Act of 2015 HR 3796 Nursing Home Accountability Act of 2015 HR 2029 Consolidated Appropriations Act of 2016 HR 3808 To require the withdrawal and study of the Federal Housing Finance Agency's proposed rule on Federal Home Loan Bank membership, and for other purposes. S.351 Mortgage Debt Tax Relief Act S.372 SAFE Act Confidentiality and Privilege Enhancement Act S.495 Mortgage Finance Act of 2015 S.510 CFPB-IG Act of 2015 S.608 Mortgage Forgiveness Tax Relief Act S.871 A bill to provide for an application process for interested parties to apply for an area to be designated as a rural area, and for other purposes. S.881 A bill to ensure that Federal financial regulators perform a comprehensive review of regulations to identify outdated or otherwise unnecessary regulatory requirements imposed on financial institutions, and for other purposes. S. 1484 Financial Regulatory Improvement Act S. 1491 Community Lender Regulatory Relief and Consumer Protection Act of 2015 S.1711 A bill to provide for a temporary safe harbor from the enforcement of integrated disclosure requirements for mortgage loan transactions under the Real Estate Settlement Procedures Act of 1974 and the Truth in Lending Act, and for other purposes S.1910 Financial Services and General Government Appropriations Act, 2016 S. 1487 Regulatory Predictability for Business Growth Act of 2015 S. 2038 Jumpstart GSE Reform Act

Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 HR765 - Restaurant and Retail Jobs and Growth Act Tax Relief for Forgiven Mortgage Debt HR1002 - Mortgage Forgiveness Tax Relief Act of 2015 HR2029 - Consolidated Appropriations Act, 2016 S351 - Mortgage Debt Tax Relief Act S608 - Mortgage Forgiveness Tax Relief Act 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. S394 - Depreciation Fairness Act of 2015 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 HR2128 - Real Estate Investment and Jobs Act of 2015 S915 - Real Estate Investment and Jobs Act of 2015 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

Client expense: $14,280,000 · Firm income: Not reported

General education concerning proposals as to the deductibility of interest on home mortgages and revisions to section 1031 of the Internal Revenue Code under consideration as part of comprehensive tax reform legislation, no bill introduced. S. 608, the Mortgage Forgiveness Tax Relief Act of 2015, legislation to prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt; entire bill. H.R. 1002, the Mortgage Forgiveness Tax Relief Act of 2015, legislation to amend the Internal Revenue Code of 1986 to extend for 2 years the exclusion from gross income of discharges of qualified principal residence indebtedness; entire bill. S. 1946, the Tax Relief Extension Act of 2015, a bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes; entire bill. H.R. 2029, the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016; House Amendment #2 to the Senate Amendment, the Protecting Americans from Tax Hikes Act of 2015, legislation to extend certain expiring tax provisions.

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015 - This bill would extend for two years the exclusion from gross income of discharges of qualified principal residence indebtedness. S. 608, Mortgage Forgiveness Tax Relief Act - This bill would prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt for two years. C.A.R. met with members of Congress and discussed the impact of tax reform, specifically the mortgage interest deduction and 1031 exchanges, on the real estate industry.

Client expense: $23,850 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

S. 608, H.R. 1002, the Mortgage Debt Forgiveness Relief Act

Client expense: $210,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Congressional Budget Office (CBO), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Legal Services Corporation, Patent & Trademark Office (PTO), SENATE, Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office

Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 HR765 - Restaurant and Retail Jobs and Growth Act Tax Relief for Forgiven Mortgage Debt HR1002 - Mortgage Forgiveness Tax Relief Act of 2015 S351 - Mortgage Debt Tax Relief Act S608 - Mortgage Forgiveness Tax Relief Act 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. S394 - Depreciation Fairness Act of 2015 S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Foreign Investment in Real Property Tax Act (FIRPTA) HR2128 - Real Estate Investment and Jobs Act of 2015 S915 - Real Estate Investment and Jobs Act of 2015 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 Discussions with the Department of Treasury on Section 1031 of the IRC (like kind exchanges).

Client expense: $7,520,000 · Firm income: Not reported

General education concerning proposals as to the deductibility of interest on home mortgages and revisions to section 1031 of the Internal Revenue Code under consideration as part of comprehensive tax reform legislation. No bill introduced. S. 608 & H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015, a bill to prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt; entire bill. S. 1946, the Tax Relief Extension Act of 2015, a bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes; entire bill.

Client expense: $140,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 480 Housing America's Workforce Act of 2015 HR 2995Fiscal year 2016 Financial Services and General Government Appropriations HR 3038Highway and Transportation Funding Act of 2015, Part II S.608 Mortgage Forgiveness Tax Relief Act S.812 CLEAR Relief Act of 2015 S. 1484Financial Regulatory Improvement Act

Client expense: $808,000 · Firm income: Not reported

H.R. 480 Housing America's Workforce Act of 2015 H.R. 650 Preserving Access to Manufactured Housing Act of 2015 H.R. 685 Mortgage Choice Act 2015 H.R. 1259 Helping Expand Lending Practices in Rural Communities Act H.R. 1354 Permanently Protecting Tenants at Foreclosure Act of 2015 H.R. 1408 Mortgage Servicing Asset Capital Requirements Act of 2015 H.R. 1480 SAFE Act Confidentiality and Privilege Enhancement Act H.R. 1491 Partnership to Strengthen Homeownership Act of 2015 H.R. 2577 Fiscal year 2016 Transportation, Housing and Urban Development funding bill HR 1210Portfolio Lending and Mortgage Access Act HR 2631Regulatory Predictability for Business Growth Act of 2015 HR 3192Homebuyers Assistance Act HR 957CFPB-IG Act of 2015 HR 2243Equity in Government Compensation Act of 2015 HR 2214A bill to provide for a temporary safe harbor from the enforcement of integrated disclosure requirements for mortgage loan transactions under the Real Estate Settlement Procedures Act of 1974 and the Truth in Lending Act, and for other purposes HR 1263Consumer Financial Protection Safety and Soundness Improvement Act of 2015 S.351 Mortgage Debt Tax Relief Act S.372 SAFE Act Confidentiality and Privilege Enhancement Act S.495 Mortgage Finance Act of 2015 S.608 Mortgage Forgiveness Tax Relief Act S.812 CLEAR Relief Act of 2015 S.871 A bill to provide for an application process for interested parties to apply for an area to be designated as a rural area, and for other purposes. Senate Report 114-75THUD Appropriations S.1679 Flood Insurance Market Parity and Modernization Act S.1711 A bill to provide for a temporary safe harbor from the enforcement of integrated disclosure requirements for mortgage loan transactions under the Real Estate Settlement Procedures Act of 1974 and the Truth in Lending Act, and for other purposes S.1910 Financial Services and General Government Appropriations Act, 2016 S. 1487Regulatory Predictability for Business Growth Act of 2015 S. 2038Jumpstart GSE Reform Act

H.R. 650 Preserving Access to Manufactured Housing Act of 2015 H.R. 1266 Financial Product Safety Commission Act of 2015 H.R. 1263 Consumer Financial Protection Safety and Soundness Improvement Act of 2015 H.R. 1261 Bureau of Consumer Financial Protection Accountability Act of 2015 HR. 1265 Bureau Advisory Commission Transparency Act H.R. 685 Mortgage Choice Act 2015 H.R. 1259 Helping Expand Lending Practices in Rural Communities Act H.R. 1408 Mortgage Servicing Asset Capital Requirements Act of 2015 H.R. 1480 SAFE Act Confidentiality and Privilege Enhancement Act H.R. 1491 Partnership to Strengthen Homeownership Act of 2015 HR 2995Fiscal year 2016 Financial Services and General Government Appropriations HR 2643the State Licensing Efficiency Act H.R. 2121 SAFE Transitional Licensing Act of 2015 HR. 1266 Financial Product Safety Commission Act of 2015 HR 1210Portfolio Lending and Mortgage Access Act HR 2631Regulatory Predictability for Business Growth Act of 2015 HR 3192Homebuyers Assistance Act HR 957CFPB-IG Act of 2015 HR 414Burdensome Data Collection Relief Act HR 766Financial Institution Customer Protection Act of 2015 HR 2643State Licensing Efficiency Act of 2015 HR 2214A bill to provide for a temporary safe harbor from the enforcement of integrated disclosure requirements for mortgage loan transactions under the Real Estate Settlement Procedures Act of 1974 and the Truth in Lending Act, and for other purposes HR 1263Consumer Financial Protection Safety and Soundness Improvement Act of 2015 S.351 Mortgage Debt Tax Relief Act S.372 SAFE Act Confidentiality and Privilege Enhancement Act S.495 Mortgage Finance Act of 2015 S.510 CFPB-IG Act of 2015 S.608 Mortgage Forgiveness Tax Relief Act S.871 A bill to provide for an application process for interested parties to apply for an area to be designated as a rural area, and for other purposes. S.881 A bill to ensure that Federal financial regulators perform a comprehensive review of regulations to identify outdated or otherwise unnecessary regulatory requirements imposed on financial institutions, and for other purposes. S. 1484Financial Regulatory Improvement Act S. 1491Community Lender Regulatory Relief and Consumer Protection Act of 2015 S.1711 A bill to provide for a temporary safe harbor from the enforcement of integrated disclosure requirements for mortgage loan transactions under the Real Estate Settlement Procedures Act of 1974 and the Truth in Lending Act, and for other purposes S.1910 Financial Services and General Government Appropriations Act, 2016 S. 1487Regulatory Predictability for Business Growth Act of 2015 S. 2038Jumpstart GSE Reform Act

Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 HR765 - Restaurant and Retail Jobs and Growth Act Tax Relief for Forgiven Mortgage Debt HR1002 - Mortgage Forgiveness Tax Relief Act of 2015 S351 - Mortgage Debt Tax Relief Act S608 - Mortgage Forgiveness Tax Relief Act Internet Sales Tax Fairness HR2275 - 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. S394 - Depreciation Fairness Act of 2015 S1660 - A bill to amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Foreign Investment in Real Property Tax Act (FIRPTA) HR2128 - Real Estate Investment and Jobs Act of 2015 S915 - Real Estate Investment and Jobs Act of 2015 Carried Interest HR2889 - Carried Interest Fairness Act of 2015 S1686 - Carried Interest Fairness Act of 2015 Discussions with House and Senate offices on Section 1031 of the IRC (like kind exchanges). Discussions with the Department of Treasury on Section 1031 of the IRC (like kind exchanges).

Client expense: $8,180,000 · Firm income: Not reported

H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015 - This bill would extend for two years the exclusion from gross income of discharges of qualified principal residence indebtedness. S. 608, Mortgage Forgiveness Tax Relief Act - This bill would prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt for two years. C.A.R. met with members of Congress and discussed the impact of tax reform, specifically the mortgage interest deduction and 1031 exchanges, on the real estate industry.

Client expense: $23,850 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

H.R. 480 Housing America's Workforce Act of 2015 H.R. 2995 Fiscal year 2016 Financial Services and General Government Appropriations H.R. 3038 Highway and Transportation Funding Act of 2015, Part II S.608 Mortgage Forgiveness Tax Relief Act S.812 CLEAR Relief Act of 2015 S.1484 Financial Regulatory Improvement Act

Client expense: $969,000 · Firm income: Not reported

General education concerning proposals as to the deductibility of interest on home mortgages and revisions to section 1031 of the Internal Revenue Code under consideration as part of comprehensive tax reform legislation. No bill introduced. S. 608 & H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015, a bill to prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt; entire bill. Draft legislation relating to the extension of tax provisions contained in the EXPIRE Act of 2014; no bill yet introduced.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Small Business Tax Relief HR636 - America's Small Business Tax Relief Act of 2015 Tax Relief for Forgiven Mortgage Debt HR1002 - Mortgage Forgiveness Tax Relief Act of 2015 S351 - Mortgage Debt Tax Relief Act S608 - Mortgage Forgiveness Tax Relief Act Internet Sales Tax Fairness HR698 - The Marketplace Fairness Act of 2015 Discussions with House and Senate offices on the Foreign Investment in Real Property Tax Act (FIRPTA) reform and Section 1031 of the IRC (like kind exchanges).

Client expense: $7,700,000 · Firm income: Not reported

H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015 - This bill would extend for two years the exclusion from gross income of discharges of qualified principal residence indebtedness. S. 608, Mortgage Forgiveness Tax Relief Act - This bill would prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt for two years. C.A.R. met with members of Congress and discussed the impact of tax reform, specifically the mortgage interest deduction and 1031 exchanges, on the real estate industry.

Client expense: $36,857 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Communications Commission (FCC), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), SENATE

General education concerning proposals as to the deductibility of interest on home mortgages and revisions to section 1031 of the Internal Revenue Code under consideration as part of comprehensive tax reform legislation. No bill introduced. S. 608 & H.R. 1002, Mortgage Forgiveness Tax Relief Act of 2015, a bill to prevent homeowners from being forced to pay taxes on forgiven mortgage loan debt; entire bill. Draft legislation relating to the extension of tax provisions contained in the EXPIRE Act of 2014; no bill yet introduced.

Client expense: $120,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE