Death Tax Repeal Act of 2015

Estate Tax Repeal - S. 860 General tax reform including lowering marginal tax rates Extension of Section 179D

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax Repeal - S. 860 General tax reform including lowering marginal tax rates

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax Repeal - S. 860 General tax reform including lowering marginal tax rates

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate Tax Repeal - HR 1105, S 860 S. 698 / H.R. 2775 (Marketplace Fairness Act/ Remote Transactions Parity Act) online sales tax avoidance H.R. 2096 / S. 1212 (Promotion & Expansion of Private Employee Ownership Act) allows for more businesses to consider becoming ESOPs by addressing deficiencies within the tax code

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate tax repeal - Death Tax Repeal Act of 2015 (S. 860)

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate tax repeal - Death Tax Repeal Act of 2015 (S. 860)

Client expense: Not reported · Firm income: $7,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Estate tax repeal - Death Tax Repeal Act of 2015 (S. 860)

Client expense: Not reported · Firm income: $7,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 183 and H.R. 928 Health insurance premium tax repeal; Section 1031 IRC; H.R. 30 and S. 30 to define full time employment as 40 hours per week; tax reform; H.R. 1105, S. 860 to repeal the estate tax. House and Senate efforts on tax extenders. H.R. 2029, H.Res 566; tax extenders, HIT tax moratorium, Cadillac Tax delay,

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Natl Labor Relations Board (NLRB), SENATE, White House Office

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a SMB issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a SMB issue) Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest - REG-163113-02; (RIN: 1545-BB71) (also a SMB issue) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) Section 179D - Tax deduction for energy efficient commercial and multifamily buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs Apprenticeship and Jobs Training Act of 2015(S. 2020/S. 959) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a HCR and SMB issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a HCR and SMB issue) Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest; NPRM (RIN: 1545-BB71

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Protecting Local Business Opportunity Act (H.R. 3459/S. 2015, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a TAX issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a TAX issue) Consolidated Appropriations Act of 2016 (H.R. 2029, also a BUD, TAX and HCR issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a TAX and HCR issue) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a TAX and HCR issue) Save American Workers Act of 2015 (H.R. 30, also a HCR issue) Forty Hours Is Full Time Act of 2015 (S. 30, also a HCR issue) Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest - REG-163113-02; (RIN: 1545-BB71) (also a TAX issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

HR 5947/S.3409 - Improved Employment Outcomes for Foster Youth Act of 2016 H.R. 644 - America Gives More Act of 2015 H.R. 1105 / S. 860 - Death Tax Repeal Act of 2015 H.R. 1675 / S. 576 - Encouraging Employee Ownership Act of 2015 S. 698 - Marketplace Fairness Act of 2015 H.R. 2775 - Remote Transactions Parity Act of 2015 S. 1996 - Commonsense Reporting Act of 2015 S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 S. 2075 - American Worker Health Care Tax Relief Act of 2015 House Ways and Means Committee Reconciliation Recommendations pursuant to S. Con. Res. 11, the Concurrent Resolution on the Budget for Fiscal Year 2016 H.Con.Res. 69 - Expressing the sense of Congress that any reform or repeal of the last-in, first-out method of accounting for inventories (LIFO) would cause irreparable and unnecessary damage to United States. H.R. 765 - Restaurant and Retail Jobs and Growth Act H.R.3762 - Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 S.1946 - Tax Relief Extension Act of 2015 S.2045 - Middle Class Health Benefits Tax Repeal Act of 2015

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 1105/S. 860, Death Tax Repeal Act of 2015 H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 5053, Preventing IRS Abuse and Protecting Free Speech Act H.R. 6100/S. 3436, Protect Family Farms and Businesses Act S. 431, Internet Tax Freedom Forever Act S. 698, Marketplace Fairness Act of 2015 S. 2809, A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes Online Sales Simplification Act of 2015 (discussion draft) Proposed rules on the treatment of certain interests in corporations as stock or indebtedness (81 Fed. Reg. 20,912, April 8, 2016) Proposed rules on deemed distributions under section 305(c) of stock and rights to acquire stock (81 Fed. Reg. 21,795, April 13, 2016) Proposed rules on estate, gift, and generation-skipping transfer taxes; restrictions on liquidation of an interest (81 Fed. Reg. 51,413, August 4, 2016) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain, Japan and Poland and a protocol amending the Convention on Mutual Administrative Assistance in Tax Matters; tax reform; pension reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; House Republican tax reform blueprint

Client expense: $18,590,000 · Firm income: Not reported

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

H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill" H.R. 5973, Clarify the tax treatment of certain life insurance contract transactions

Client expense: $860,053 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Timber provision in tax reform proposals. Estate tax issues. H.R. 1105, S. 860. Section 2704 estate tax regulations Estate tax regulation: Protect Family Farms & Business S.3436, H.R.6100

Client expense: Not reported · Firm income: $40,000

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)

General Tax Issues: LIFO Accounting Method (no specific legislation in this quarter); H.R. 1105, Death Tax Repeal Act of 2015; S. 860, Death Tax Repeal Act of 2015; Treasury Department 2704 valuation regulation; border adjustment tax as related to tax reform (no specific legislation this quarter).

Client expense: $235,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), Natl Labor Relations Board (NLRB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Tax on Sugar Sweetened Beverages and the impact on the vending industry. Specifically, H.R. 1687, the Sugar-Sweetened Beverages Tax Act of 2015 or the SWEET Act. Oppose passage of this act. Tracked H.R. 2029 - Consolidated Appropriations Act, 2016 (Public Law No. 114-113) H.R. 1105 and S.860 Death Tax Repeal Act of 2015. Tracking and supporting. Tracked Treasury Department proposed regulation impacting minority discount valuations which impacts family-owned businesses. Agency Docket Number: REG:163113-02, RIN: 1545-BB71

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

Government targets: Agriculture, Dept of (USDA), Bureau of Engraving & Printing, Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. Mint

S. 860/H.R. 1105 - Death Tax Repeal Act of 2015. Support S. 1660/H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Support

Client expense: $60,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Timber provision in tax reform proposals. Estate tax issues. H.R. 1105, S. 860. Section 2704 estate tax regulations Estate tax regulation: Protect Family Farms and Business: S 3436, HR6100

Client expense: $100,906 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)

H.R. 6100/S. 3436: Protect Family Farms and Businesses Act - provisions relating to proposed regulations relating to restrictions on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes S860/HR725 Death Tax Repeal Act - provisions relating to estate tax repeal. S698 Marketplace Fairness Act - provisions relating to remittance of sales and use taxes H.R.2775 - Remote Transactions Parity Act of 2015 - provisions relating to remittance of sales and use taxes HR 2050/S 2045 Middle Class Health Benefits Tax Repeal Act - provisions relating to high cost employer sponsored health care plans

Client expense: $82,913 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Opposed efforts to repeal 1031 like-kind exchanges for construction equipment and repeal the "Last in, First Out" (LIFO) accounting method. Urged Congress to support the Death Tax Repeal Act (S. 860/HR 1105) to permanently repeal the federal estate tax. In the context of the comprehensive tax reform debate, lobbied for a simplified tax code to reduce compliance costs and ensure more consistency in interpretation and enforcement; ensure tax reform benefits all companies (i.e., including closely-held and pass throughs), not just large, publicly-traded corporations; creates a better climate for capital investment by protecting the business interest deduction, expanding Sec. 179 expensing, preventing Congress from extending cost recovery periods for construction equipment, repealing LIFO, or changing LKE rules; eliminates or reform the estate tax to protect family business assets from being taxed at death; clarifies equipment distributor rental income is not subject to the 3.8 percent Affordable Care Act passive income tax; and creates new user fee revenue streams to support federal surface transportation infrastructure investment.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

Percentage Depletion Allowance; S. 860, Death Tax Repeal Act of 2015; HR 1105, Death Tax Repeal Act of 2015; Proposed Changes to Section 2709 on Estate Tax and Gift Tax Valuation Discounts

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

Government targets: Centers For Disease Control & Prevention (CDC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Mine Safety & Health Administration (MSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA)

H.R.1105 - Death Tax Repeal Act S.860 - Death Tax Repeal Act Tax Reform LIFO Repeal

Client expense: $187,584 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing; and bonus depreciation allowances. Issues relating to Tax Reform Blueprint. Issues relating to proposed regulations under Section 385. Issues relating to proposed regulations under Sec. 2704, valuation discounts for family-owned businesses. S. 3181/H.R. 5754: S. Corporation Modernization Act of 2016.

Client expense: $160,000 · Firm income: Not reported

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Treasury, Dept of

The organization supports replacing the current federal income tax with a system that is simple, transparent, revenue-neutral and equitable. As such, we are closely monitoring discussions in the House Ways and Means Committee and the Senate Finance Committee. We are also supportive of extending certain temporary tax provisions and maintaining the like-kind exchange provision in the Internal Revenue Code. Jobs and Premium Protection Act (S.183/H.R.928): Legislation that would repeal the tax levied on a health insurance company's net premium. The tax was included in the Patient Protection and Affordable Care Act, which Farm Bureau opposed. The organization supports S.183/H.R.928. Death Tax Repeal Act (S.860/H.R.1155): Legislation that would amend the Internal Revenue Code to repeal estate and generation-skipping transfer taxes. The organization opposes the estate tax and therefore supports S.860/H.R.1155. Marketplace Fairness Act of 2015 (S.698): Legislation that would allow each member state under the Streamlined Sales and Use Tax Agreement to require all sellers not qualifying for a small-seller exception to collect and remit sales and use taxes with respect to internet sales. Remote sellers with less than $1 million annual sales are excluded; those who are above the threshold would be provided software for collecting the tax. The organization supports fair competition between local and main street retailers and internet-only sellers. The House companion bill is H.R.2775, the Remote Transactions Parity Act. Farm Equipment Depreciation (S.2202/H.R.4474): Legislation to permanently reinstate five-year depreciation for farm equipment. The organization supports this change since agriculture is an equipment-heavy industry. The Protect Family Farms and Businesses Act (H.R.6100/S.3436): Legislation to prohibit the Internal Revenue Service from finalizing and implementing its proposed regulations on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes. The organization opposes the rulemaking because it would make it more difficult for farmers and ranchers who operate family-owned partnerships, LLCs or corporations to transfer their farms and ranches to the next generation. Comments were filed during the public comment period. Biodiesel Tax Incentive Reform and Extension Act of 2016 (H.R.5240): Legislation that would extend the $1-per-gallon tax credit for biodiesel through the end of 2019 and reform the credit from a blenders credit to a producers credit for fuel using U.S. commodities. The organization supports the bill.

Client expense: $60,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

Amend the Internal Revenue Service Code to reduce the depreciation period for energy efficient mechanical equipment for heating, ventilating and air conditioning (HVAC) to twenty years from the current thirty-nine year depreciation period Expanding to 25 magawatts the size of combined heat and power systems allowed to take advantage of Sec. 48(C) The Energy Savings and Industrial Competitiveness Act Extension of Tax Provisions (expiring in 2015-16) High-Performance Federal Buildings Act Extend in 2015-16 tax provisions that expire in 2015-16, especially energy efficiency incentives Support investments in industrial energy efficiency, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Support addition of commercial building energy modernization deduction as part of tax reform efforts in Congress Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Renewable Energy Parity legislation Support extension and improvement of 179D Tax Deduction for Energy Efficient Buildings. Support Energy Efficiency Tax Incentives Act Support the America's Small Business Tax Relief Act Comments submitted for Federal Register (Notice 2014-13380): Commends Dept. of Labor Wage and Hour Division for efforts to reduce paperwork and respondent burdens on compliant employers and for diligent effort to maintain strong enforcement efforts on projects covered by Davis-Bacon. Support the Energy Efficient Cool Roofs Act Support extension of clean energy tax credits in Section 48 Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H.R. 2883 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support the POWER Act of 2015 - S. 1516, H.R.2657 Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376 Encourage Vice President-Elect Pence to support investment in US infrastructure, policies to ensure job growth in the building industry, and protect the country's limited water and energy resources

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction. Support resolution to Federal Government shutdown and budget & debt crisis. Oppose King Amendment to Military Construction Appropriations Bill (Davis Bacon repeal) Job Creation Small Business participation in public contracting matters Support investments in industrial energy efficiencey, including combined heat and power (CHP) and waste heat recovery (WHR) Support The Commercial Building Modernization Act Support construction of net-zero, energy-efficient energy schools Support reform for Multiemployer Pension Plans Support for Commercial Buildings Energy Consumption Survey (CBECS) Oppose efforts to weaken, eliminate energy efficiency performance standards for federal buildings. Oppose amendment to Fair Labor Standards Act Support Energy Savings and Industrial Competitiveness Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support "Tenant Star" program of Better Buildings Act Support Federal Buildings Energy Savings Act Support The Home Owner Managing Energy Savings Act Support The Construction Quality Assurance Act Support expansion of retrofit loan programs, reforms to IRS Section 179D Support GSA's Green Building Program to House, Senate Congressional Appropriations Committees Support laws making it harder for employers to engage in misclassification of workers as independent contractors Support Investment Tax Credit (ITC) reform legislation Support procurement reforms and procedures impacting small buisnesses Support funding for U.S. Dept. of Energy's Office of Energy Efficiency and Renewable Energy and U.S. Energy Information Administration Submitted statement to House Education and Workforce Committee Subcommittee for hearings on Multiemployer Pension Plans address issues related to the Pension Protection Act Support Smart Energy Act Oppose Working Family Flexibility Act Support action on tax, program efforts to increase natural industrial efficiency Support Energy Efficient Schools Support commercial building energy modernization deduction Support Dept. of Energy's Commercial Buildings Energy Consumption Survey research and industry reporting Support Administration's Better Buildings Initiative, endorse legislation reform - IRS Section 179D Co-sponsored Congressional High Performing Builiding Caucus briefing, reception Support high-efficiency built environment Support high-efficiency industrial/manufacturing facilities Support legislation to increase national energy efficiency in commercial buildings Support Fostering Resilience to Terrorism Act of 2015 - H.R. 1945 Support Federal Government use of green building programs, particularly LEED green building rating system and the Enterprise Green Communities standard Support Expanding Industrial Energy and Water Efficiency Incentives Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support reducing carbon pollution from existing power plants through greater use of CHP, WHP Support Jodran Cove, OR Energy Project to export liquified natural gas (LNG) Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act Support CHP, WHP in U.S. manufacturing Support of Mechanical Insulation Installation Incentive Act Support Energy Efficiency Improvement Act Support introduction of Energy Savings and Industrial Competitiveness Act Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficiency Tax Incentives Act Support the Energy Savings and Industrial Competitiveness Act Support the Power Efficiency and Resiliency (POWER) Act (HR 2657) Support the Terrorism Risk Insurance Act of 2002 Reauthorization Act Support Environmental Protection Agency's support for combined heat and power (CHP) in proposed new rules for power plants Supplied comments of support for CHP and WHP (waste heat to power) on EPA's Standards of Performance of Greenhouse Gas Emissions for New Stationary Sources - 79 Fed. Reg. 1430 Support the Energy Efficient Cool Roofs Act Support the America's Small Business Tax Relief Act Support Department of Energy's Weatherization Assistance Program (WAP) and the State Energy Program (SEP) Oppose Anti Davis-Bacon Amendments Support Building Energy Codes in the Energy and Water Appropriations Bill Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program; support extension of program to include CHP, WHP Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform. Support Energy Efficiency Improvement Act Support reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H.R. 756 Support the Energy Efficiency Improvement Act of 2015 - S. 535 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Support efforts to advance energy efficiency in properties owned and supported by Dept. of Housing and Urban Development Support The Energy Savings and Industrial Competitiveness Act of 2015 - H.R. 2177 Support The Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support he Energy and Water Development and Related Agencies Appropriations Act for FY 2016 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015" - S. 71, H.R. 1671 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support The America's Small Business Tax Relief Act of 2015 - H.R. 636 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015 Support inclusion of substantial energy efficiency provisions in any end-of-year (2015) legislative package that addresses energy-related, funding, tax and authorization policies. Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support Jordan Cove Energy Project to export liquefied national gas (LNG). Support continued development of Pennsylvania's Clean Power Plan (CPP) Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Oppose amendment H. Amdt. 1030 included in the National Defense Authorization Act - H.R. 4909 Support House, Senate energy policy bills deploying additional CHP, WHP resources. Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design Support FAR Council's revision of FAR 28.203-2(b)(3) to be made consistent with the statutory changes adopted in the FY 2016 NDAA Support investment in industrial energy efficiency to further national economic benefits Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support Conference Report on comprehensive energy legislation Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376 Encourage Vice President-Elect Pence to support investment in US infrastructure, policies to ensure job growth in the building industry, and protect the country's limited water and energy resources

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Extending and preserving Davis - Bacon Act on all federal and federally assisted construction Support Partnership for Multiemployer Retirement Security Support America's Small Business Tax Relief Act of 2015 - H.R. 636 Support for "Race to the Top" Initiative, Combined Heat & Power (CHP), Waste Heat to Power (WHP) Oppose amendment to Fair Labor Standards Act Oppose anti-Davis-Bacon/anti-PLA Amendments Support Construction Quality Assurance Act Support laws making it harder for employers to engage in misclassification of workers as independent contractors Filed a statement for the hearing record: "Construction Contracting: Barriers to Small Business Participation", focusing on procurement reforms, procedures impacting small businesses Led a coalition to help develop and present pension reform solutions to Congress Support Smart Energy Act Oppose Working Family Flexibility Act Support Fostering Resilience to Terrorism Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Statement submitted for record: Support reform to create stronger employment and tax laws at state and federal level with more effective enforcement to eliminate possible payroll fraud and worker misclassification in construction industry Support Jordan Cove, OR Energy Project to export liquified natural gas (LNG) with Federal, Congressional officials Support introduction of Energy Savings and Industrial Competitiveness Act Support construction of net-zero energy schools Support incentivizing grid reliability and building resiliency for critical operations in the wake of Hurricane Sandy Support "Solutions Not Bailouts" proposal for multiemployer pension plan reform Support The Terrorism Risk Insurance Act of 2002 Reauthorization Act - H.R. 508 Support The Renewable Energy Parity Act Support Commonsense Construction Contracting Act Support Construction Quality Assurance Act Support Security in Bonding Act Support the Energy Efficient Cool Roofs Act Support Water in the 21st Century Act Letter to Sen. Wyden (OR) - Support "Solutions Not Bailouts" proposal for multiemployer pension plans Support extension of clean energy tax credits in Section 48 Comments submitted for Request for Information regarding Assisting Federal Facilities with Energy Conservation Technologies (AFFECT) Grant program for FY2015; support extension of program to include CHP, WHP. Support extension of Section 179D tax deduction for energy efficient commercial and multifamily buildings Oppose limiting withdrawal liability of a limited class of employers participating in multiemployer pension plans. Support Energy Efficiency Improvement Act Support the reauthorizing of The Terrorism Risk Insurance Act of 2002 Support The Better Buildings Act of 2015 - S. 128, H.R. 873 Oppose Flake amendment (FLAKE #103) to The Keystone Pipeline Act - S. 1 Support appropriate use of project labor agreements on public construction - oppose Government Neutrality in Contracting Act of 2015 - S. 71 Support The Streamlining Energy Efficiency for Schools Act of 2015 - H. R. 756 Support The Energy Efficiency Improvement Act of 2015 - S. 535 Support appropriate use of construction project labor agreements (PLA's) on public construction; oppose "Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support the America's Small Business Tax Relief Act of 2015 - H.R. 636 Support The Energy Savings and Industrial Competitiveness Act of 2015 - S. 720, H.R. 2177 Support the "Death Tax Repeal Act of 2015" - S. 860, H.R. 1105 Support Davis-Bacon prevailing wage coverage as part of H.R. 2029 Include and support language in the National Defense Authorization Act of 2016, H.R. 1735, based on H.R. 1666, the Design-Build Efficiency and Jobs Act; H.R. 1444, the Commonsense Construction Contracting Act - the Hanna Amendment to H.R. 1735; and H.R. 838, the Security in Bonding Act - Section 839 of H.R. 1735 Support the Job Creation through Energy Efficient Manufacturing Act of 2015 - S. 1275 Support the POWER Act of 2015 - S. 1516, H.R. 2657 Oppose amendment to ban Project Labor Agreements (PLAs) on military construction projects and military family housing projects - S.A. 1719 Support Portman-Hirono Amendment #1731 to the National Defense Authorization Act (NDAA ) of FY 2016 - S. 1526 Encourage Senate, House support of energy efficiency legislation within the context of more comprehensive legislation. Support energy efficiency tax credits in the extension of expiring and expired tax provisions; in particular: 25C tax credit for certain non-business energy property; the 179D tax deduction for energy-efficient commercial and multifamily buildings; extension of 45L tax credit for new energy-efficient homes. Support renewal of three energy-efficient building tax extenders that expired in 2014: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), and the Commercial Building Tax Deduction (IRC Sec. 179D) Support Davis-Bacon Act, prevailing wage coverage/reject repeal amendment - H.R. 3763 Support extensions and updates of the Sec. 25C Non-business Energy Property Credit and the Sec. 17D Commercial Building Tax Deduction; extension of the 45L Energy Efficient Home Credit in any tax extender legislation considered by Congress by end of 2015. Oppose Government Neutrality in Contracting Act of 2015 - H.R. 1671 Support extension and improvement of the production tax credit (PTC), investment tax credit (ITC), and residential tax incentives for multiple technologies. Support composite plans/multiemployer pension plans. Support state clean power plan compliance using energy efficiency. Support the Clarify Worker Misclassification in the Construction Industry Act of 2016 - H.R. 5008 Encourage Senate and House members' co-sponsorship of The POWER Act of 2015 - S. 1516, H.R. 2657 Support Davis-Bacon Act, prevailing wage coverage by opposing amendment to H.R. 4974/MilCon-VA Appropriations Act Support Project Labor Agreements (PLAs) on public construction by opposing amendment to H.R. 4974, the MilCon-VA Act of 2017 Support Amodei amendment to strike Prior Approval (PA) practices required of trade association Political Action Committees (PACs) Support The Master Limited Partnership Parity Act of 2015 - S. 1656, H. R. 2883 Encourage Congress to pass Composite Plan legislation Support inclusion of Section 2311 in the Energy Policy Modernization Act of 2016 - S. 2012 Support Senate's effort to include section 2312 in the Energy Policy Modernization Act of 2016 - S. 2012 Support multiemployer composite plan design Support energy-efficient building tax provisions: Residential Energy-Efficient Tax Credit (IRC Sec. 25C), Energy-Efficient New Home Tax Credit (IRC Sec. 45L), Commercial Building Tax Deduction (IRC Sec. 179D) Support Conference Report on comprehensive energy legislation Support enhancement of Section 179D tax deduction for energy efficient commercial and multifamily buildings - H.R. 6376

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 860 - the Death Tax Repeal Act; S. 2595 - the Building Rail Access for Customers and the Economy Act; S. 3188 - the Biodiesel Tax Incentive Reform and Extension Act of 2016; S. 3248 - the Agriculture Environmental Stewardship Act; S. 3436 - the Protect Family Farms and Businesses Act; H.R. 4626 - the Building Rail Access for Customers and the Economy Act; H.R. 5167 - Technologies for Energy Security Act; H.R. 5240 - the Biodiesel Tax Incentive Reform and Extension Act of 2016; H.R. 5489 - the Agriculture Environmental Stewardship Act; H.R. 6100 - the Protect Family Farms and Businesses Act; General tax reform; Capital Gains Taxes; and Cash Accounting.

Client expense: Not reported · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill" H.R. 5973, Clarify the tax treatment of certain life insurance contract transactions

Client expense: $860,053 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Leveraging and Energizing Americas Apprenticeship Programs (LEAP) Act (S. 574, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a SMB issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a SMB issue) Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (H.R. 629) Permanent S Corporation Charitable Contribution Act of 2015 (H.R. 630) Section 179D - Tax deduction for energy efficient commercial and multifamily buildings (also ENG issue) General tax reform issues including code simplification; employers' marginal tax rates; extension of tax rates for pass-through entities; S-corporations and LLCs Apprenticeship and Jobs Training Act of 2015(S. 2020/S. 959) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a HCR and SMB issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a HCR and SMB issue) Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest; NPRM (RIN: 1545-BB71

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

Protecting Local Business Opportunity Act (H.R. 3459/S. 2015, also a LBR issue) Americas Small Business Tax Relief Act (H.R. 636, also a TAX issue) Death Tax Repeal Act of 2015 (H.R. 1105/S. 860, also a TAX issue) Consolidated Appropriations Act of 2016 (H.R. 2029, also a BUD, TAX and HCR issue) Middle Class Health Benefits Tax Repeal Act of 2015 (H.R. 2050/S. 2045, also a TAX and HCR issue) To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act (H.R.928/S.183, also a TAX and HCR issue) Save American Workers Act of 2015 (H.R. 30, also a HCR issue) Forty Hours Is Full Time Act of 2015 (S. 30, also a HCR issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE

S. 183 and H.R. 928 Health insurance premium tax repeal; Section 1031 IRC; H.R. 30 and S. 30 to define full time employment as 40 hours per week; tax reform; H.R. 1105, S. 860 to repeal the estate tax. House and Senate efforts on tax extenders. H.R. 2029, H.Res 566; tax extenders, HIT tax moratorium, Cadillac Tax delay,

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Natl Labor Relations Board (NLRB), SENATE, White House Office

HR 5947/S.3409 - Improved Employment Outcomes for Foster Youth Act of 2016 H.R. 644 - America Gives More Act of 2015 H.R. 1105 / S. 860 - Death Tax Repeal Act of 2015 H.R. 1675 / S. 576 - Encouraging Employee Ownership Act of 2015 S. 698 - Marketplace Fairness Act of 2015 H.R. 2775 - Remote Transactions Parity Act of 2015 S. 1996 - Commonsense Reporting Act of 2015 S. 2045 - Middle Class Health Benefits Tax Repeal Act of 2015 S. 2075 - American Worker Health Care Tax Relief Act of 2015 House Ways and Means Committee Reconciliation Recommendations pursuant to S. Con. Res. 11, the Concurrent Resolution on the Budget for Fiscal Year 2016 H.Con.Res. 69 - Expressing the sense of Congress that any reform or repeal of the last-in, first-out method of accounting for inventories (LIFO) would cause irreparable and unnecessary damage to United States. H.R. 765 - Restaurant and Retail Jobs and Growth Act H.R. 2029 - Consolidated Appropriations Act, House Amendments 1 and 2 to Senate Amendment published as Rules Committee Prints 114-39 and 114-40 Division Q - Protecting Americans from Tax Hikes Act Of 2015 (whole section) H.R. 1314 - Bipartisan Budget Act of 2015 H.R.3762 - Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 S.1946 - Tax Relief Extension Act of 2015 S.2045 - Middle Class Health Benefits Tax Repeal Act of 2015

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General Tax Issues: LIFO Accounting Method (no specific legislation in this quarter); H.R. 1105, Death Tax Repeal Act of 2015; S. 860, Death Tax Repeal Act of 2015; Treasury Department 2704 valuation regualtion.

Client expense: $250,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), Natl Labor Relations Board (NLRB), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 25, S. 155, Fair Tax Act of 2015 H.R. 725, Permanently Repeal the Estate Tax Act of 2015 H.R. 1105, S. 860, Death Tax Repeal Act of 2015 H.R. 173 Death Tax Repeal Act Issues related to H.R. 173 Farmers Against Crippling Taxes Act H.R. 1040, Flat Tax Act H.R. 27, Tax Code Termination Act H.R. 1544 Sensible Estate Tax of 2015 HR 2096 Promotion and Expansion of Private Employee Ownership Act of 2015 S 1212 Promotion and Expansion of Private Employee Ownership Act of 2015 S. 1946, Tax Relief Extension Act of 2015 H.R. 5973 "Life Settlement Bill"

Client expense: $456,043 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The organization supports replacing the current federal income tax with a system that is simple, transparent, revenue-neutral and equitable. As such, we are closely monitoring discussions in the House Ways and Means Committee and the Senate Finance Committee. We are also supportive of extending certain temporary tax provisions and maintaining the like-kind exchange provision in the Internal Revenue Code. Jobs and Premium Protection Act (S.183/H.R.928): Legislation that would repeal the tax levied on a health insurance company's net premium. The tax was included in the Patient Protection and Affordable Care Act, which Farm Bureau opposed. The organization supports S.183/H.R.928. Death Tax Repeal Act (S.860/H.R.1155): Legislation that would amend the Internal Revenue Code to repeal estate and generation-skipping transfer taxes. The organization opposes the estate tax and therefore supports S.860/H.R.1155. Marketplace Fairness Act of 2015 (S.698): Legislation that would allow each member state under the Streamlined Sales and Use Tax Agreement to require all sellers not qualifying for a small-seller exception to collect and remit sales and use taxes with respect to internet sales. Remote sellers with less than $1 million annual sales are excluded; those who are above the threshold would be provided software for collecting the tax. The organization supports fair competition between local and main street retailers and internet-only sellers. The House companion bill is H.R.2775, the Remote Transactions Parity Act. Farm Equipment Depreciation (S.2202/H.R.4474): Legislation to permanently reinstate five-year depreciation for farm equipment. The organization supports this change since agriculture is an equipment-heavy industry. The Protect Family Farms and Businesses Act (H.R.6100/S.3436): Legislation to prohibit the Internal Revenue Service from finalizing and implementing its proposed regulations on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes. The organization opposes the rulemaking because it would make it more difficult for farmers and ranchers who operate family-owned partnerships, LLCs or corporations to transfer their farms and ranches to the next generation. Biodiesel Tax Incentive Reform and Extension Act of 2016 (H.R.5240): Legislation that would extend the $1-per-gallon tax credit for biodiesel through the end of 2019 and reform the credit from a blenders credit to a producers credit for fuel using U.S. commodities. The organization supports the bill.

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

Tax on Sugar Sweetened Beverages and the impact on the vending industry. Specifically, H.R. 1687, the Sugar-Sweetened Beverages Tax Act of 2015 or the SWEET Act. Oppose passage of this act. Tracked H.R. 2029 - Consolidated Appropriations Act, 2016 (Public Law No. 114-113) H.R. 1105 and S.860 Death Tax Repeal Act of 2015. Tracking and supporting.

Client expense: $60,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Engraving & Printing, Centers For Disease Control & Prevention (CDC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Park Service (NPS), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. Mint

Estate and gift tax reform H.R. 1105 and S. 860 (Death Tax Repeal Act of 2015), all provisions H.R. 3508 (American Solution for Simplifying the Estate Tax Act of 2015), all provisions

Client expense: Not reported · Firm income: Not reported

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

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

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

H.R. 6100/S. 3436: Protect Family Farms and Businesses Act - provisions relating to proposed regulations relating to restrictions on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes S860/HR725 Death Tax Repeal Act - provisions relating to estate tax repeal. S698 Marketplace Fairness Act - provisions relating to remittance of sales and use taxes H.R.2775 - Remote Transactions Parity Act of 2015 - provisions relating to remittance of sales and use taxes HR 2050/S 2045 Middle Class Health Benefits Tax Repeal Act - provisions relating to high cost employer sponsored health care plans

Client expense: $93,771 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 860 - the Death Tax Repeal Act; S. 2353 - the Biodiesel Tax Incentive Reform and Extension Act of 2015; H.R. 5167 - the Technologies for Energy Security Act; H.R. 5240 - the Biodiesel Tax Incentive Reform and Extension Act of 2016; H.R. 5523, the Clyde-Hirsch-Sowers Respect Act; H.R. 5489 - the Agriculture Environmental Stewardship Act; IRS REG-163-113-02 (Proposed Regulation: Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest - contact with Senate); General tax reform; Estate Taxes; Capital Gains Taxes; and Cash Accounting.

Client expense: Not reported · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE

S. 860/H.R. 1105 - Death Tax Repeal Act of 2015. Support S. 1660/H.R. 2510 - To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. Support

Client expense: $60,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

HR629: Permanent S Corporation Built-in Gains Recognition Period Act of 2015. HR630: Permanent S Corporation Charitable Contributions Act of 2015. Issues relating to LIFO repeal. S860: A bill to amend the Internal Revenue Code of 1986 to repeal the estate and generation skipping transfer taxes. HR232/S375: Small BREW Act. HR767/S807: Fair BEER Act. HR1105: Death Tax Repeal Act. Issues relating to comprehensive Tax Reform. HR2903/S1562: Craft Beverage Modernization and Tax Reform Act. Section 179 business expensing; and bonus depreciation allowances. Issues relating to Tax Reform Blueprint. Issues relating to proposed regulations under Section 385. Issues relating to proposed regulations under Sec. 2704, valuation discounts for family-owned businesses. S. 3181/H.R. 5754: S. Corporation Modernization Act of 2016.

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

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE

Timber provision in tax reform proposals. Estate tax issues. H.R. 1105, S. 860. Section 2704 estate tax regulations Estate tax regulation: Protect Family Farms and Business: S 3436, HR6100

Client expense: $117,840 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, U.S. Fish & Wildlife Service (USFWS)