Waterway LNG Parity Act of 2017

Work on the implementation of the Tax Cuts and Jobs Act as it applies to gas distribution companies. Support extensions of energy and alternative fuel tax credits; support passage of the Waterway LNG Parity Act, S. 505 to tax diesel at energy equivalent rates.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work on the implementation of the Tax Cuts and Jobs Act as it applies to gas distribution companies. Support extensions of energy and alternative fuel tax credits; support passage of the Waterway LNG Parity Act, S. 505 to tax diesel at energy equivalent rates.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work on the implementation of the Tax Cuts and Jobs Act as it applies to gas distribution companies. Modify IRC sections 48 and 25 to add energy storage as eligible for the investment tax credits; support passage of the Waterway LNG Parity Act, S. 505 to tax diesel at energy equivalent rates.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of reintroduction of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act Support R&D funding for natural gas in marine applications

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

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

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

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

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

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. H.R. 1090 - Technologies for Energy Security Act of 2017 Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017 Tax Parity: S.505 - Waterway LNG Parity Act of 2017. Draft legislation creating a new tax credit for transportation electrification; EV tax credit (30D)

Client expense: $310,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

Work on the implementation of the Tax Cuts and Jobs Act as it applies to gas distribution companies. Modify IRC sections 48 and 25 to add energy storage as eligible for the investment tax credits (S. 1868 & H.R. 4649); support passage of the Waterway LNG Parity Act, S. 505, to tax LNG and diesel at energy equivalent rates.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

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

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

S.505 - Waterway LNG Parity Act of 2017;

Client expense: $200,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. H.R. 1090 - Technologies for Energy Security Act of 2017 Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017 Tax Parity: S.505 - Waterway LNG Parity Act of 2017. Draft legislation creating a new tax credit for transportation electrification; EV tax credit (30D).

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

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.

Recruited Members of Congress to serve on the honorary host committee for the World Gas Conference; Work on the implementation of the Tax Cuts and Jobs Act as it applies to gas distribution companies which use normalization for accelerated depreciation and expensing; Modify IRC sections 48 and 25 to add energy storage as eligible for the investment tax credits (S. 1868 & H.R. 4649); support passage of the Waterway LNG Parity Act, S. 505, to tax LNG and diesel at energy equivalent rates.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Recruited Members of Congress to serve on the honorary host committee for the World Gas Conference; Work on the implementation of the Tax Cuts and Jobs Act as it applies to gas distribution companies which use normalization for accelerated depreciation and expensing; Modify IRC sections 48 and 25 to add energy storage as eligible for the investment tax credits (S. 1868 & H.R. 4649); support passage of the Waterway LNG Parity Act, S. 505, to tax LNG and diesel at energy equivalent rates.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1, The Tax Cuts and Jobs Act; H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; S.505 - Waterway LNG Parity Act of 2017; S. 540, Mobile Workforce State Income Tax Simplification Act of 2017;

Client expense: $230,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

Client expense: Not reported · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Vice President of the U.S.

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

Client expense: Not reported · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Vice President of the U.S.

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

Client expense: Not reported · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Vice President of the U.S.

H.R. 1, The Tax Cuts and Jobs Act; H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; S.505 - Waterway LNG Parity Act of 2017; S. 540, Mobile Workforce State Income Tax Simplification Act of 2017;

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1 - The Tax Cuts and Jobs Act HR 1625 - Consolidated Appropriations Act, 2018 HR 1090 - Technologies for Energy Security Act of 2017 S 1409 - Technologies for Energy Jobs and Security Act of 2017 S 505 - Waterway LNG Parity Act of 2017 - Amend the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund.

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

Client expense: Not reported · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Vice President of the U.S.

S. 540, Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; American Business Competitiveness Act; S. 505, Waterway LNG Parity Act of 2017; H.R. 1, The Tax Cuts and Jobs Act;

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of deductibility of interest expenses General discussion of proposals to develop a dividend exemption system General discussion of tax credits for natural gas vehicles, natural gas fueling infrastructure, and natural gas for use as a vehicle fuel General discussion of carryover period for charitable expense deductions General discussion of proposals to permanently extend the look-through rule for controlled foreign corporations General discussion of limiting deductions for state and local tax payments House Ways and Means Majority Tax Reform Blueprint - A Better Way: A Pro-Growth Tax Code for All Americans - international and business taxation aspects Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules - all aspects HR 1686, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities - all aspects S 540, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery HR 1393, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery S 505, Waterway LNG Parity Act of 2017 - all aspects HR 1, the Tax Cuts and Jobs Act - international and business taxation aspects

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

- Support lower rates on taxation of dividends. - Tax reform proposals. - Tax extenders. - Promote the development of the natural gas vehicle market by supporting various incentives. H.R. 1090 - Technology for Energy Security Act of 2017. S. 1409 - Technologies for Energy Jobs and Security Act of 2017 0 extend and modify the tax credits for residential energy efficient property and investments in energy property. S.505 - Waterway LNG Parity Act of 2017 - This bill amends the Internal Revenue Code to modify the exercise tax rate of the Inland Waterways Trust Fund. HR 1 - The Tax Cuts and Jobs Act - This bill amends the Internal Revenue Code to reduce tax rates modify policies, credits, and deductions for individuals and businesses. Tax Parity: S. 505 - Waterway LNG Parity Act of 2017. This bill amends the internal Revenue code to modify the excise tax rate for the Inland Waterways Trust Fund.

Client expense: $230,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate. * HR 1 - The Tax Cuts and Jobs Act - This bill amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses.

House Ways and Means Majority Tax Reform Blueprint - A Better Way: A Pro-Growth Tax Code for All Americans Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of deductibility of interest expenses General discussion of proposals to develop a dividend exemption system General discussion of tax credits for natural gas vehicles, natural gas fueling infrastructure, and natural gas for use as a vehicle fuel General discussion of carryover period for charitable expense deductions General discussion of proposals to permanently extend the look-through rule for controlled foreign corporations HR 1686, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities - all aspects S 540, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery HR 1393, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery S 505, Waterway LNG Parity Act of 2017 - all aspects General discussion of limiting deductions for state and local tax payments

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

- Support lower rates on taxation of dividends. - Tax reform proposals. - Tax extenders. - Promote the development of the natural gas vehicle market by supporting various incentives. H.R. 238 - Commodity End-User Relief Act H.R. 1393 - Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 1090 - Technology for Energy Security Act of 2017. H.R. 1686, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities; S. 540, Mobile Workforce State Income Tax Simplification Act of 2017; Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017. S. 1409 - Technologies for Energy Jobs and Security Act of 2017 0 extend and modify the tax credits for residential energy efficient property and investments in energy property. S.505 - Waterway LNG Parity Act of 2017 - This bill amends the Internal Revenue Code to modify the exercise tax rate of the Inland Waterways Trust Fund.

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

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 540, Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; S.505, Waterway LNG Parity Act of 2017; American Business Competitiveness Act; A Better Way: A Pro Growth Tax Code for all Americans; Tax Reform Issues Generally

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.

S. 540, Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; American Business Competitiveness Act; S.505 - Waterway LNG Parity Act of 2017; A Better Way: A Pro Growth Tax Code for all Americans; Draft legislation to extend tax credits and phaseout for closed-loop biomass, open-loop biomass, geothermal, landfill gas, solid waste, qualified hydropower facilities and marine and hydrokinetic facilities.

Client expense: $260,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

House Ways and Means Majority Tax Reform Blueprint - A Better Way: A Pro-Growth Tax Code for All Americans Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of deductibility of interest expenses General discussion of proposals to develop a dividend exemption system General discussion of tax credits for natural gas vehicles, natural gas fueling infrastructure, and natural gas for use as a vehicle fuel General discussion of carryover period for charitable expense deductions General discussion of proposals to permanently extend the look-through rule for controlled foreign corporations HR 1686, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities - all aspects S 540, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery HR 1393, Mobile Workforce State Income Tax Simplification Act of 2017 - aspects related to utility mutual assistance during disaster recovery S 505, Waterway LNG Parity Act of 2017 - all aspects

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

Lobbied in favor of Equalization of the tax treatment of LNG in marine transportation Advocate in favor of S. 505, Waterway LNG Parity Act of 2017 Pursue introduction of a House companion bill to the Senate Waterway LNG Parity Act

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends. Protect the interests of the natural gas industry with respect to any tax reform proposals. Promote keeping Interest Deductibility in the tax code for LDCs. Educating Congress regarding impact of tax extenders on LDCs. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Credits: S. 1409 - Technologies for Energy Jobs and Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.

Tax Reform Blueprint - A Better Way: A Pro-Growth Tax Code for all Americans Discussion draft of the American Business Competitiveness Act re foreign earnings taxation rules General discussion of proposals to amend foreign earnings taxation provisions General discussion of proposals to repatriate foreign earnings General discussion of proposals to develop a dividend exemption system General discussion of proposals to extend expiring and expired tax credits General discussion of renewable energy tax credits General discussion of tax credits for natural gas vehicles, natural gas fueling infrastructure, and natural gas for use as a vehicle fuel General discussion of deductibility of interest expenses General discussion of carryover period for charitable expense deductions General discussion of proposals to permanently extend the look-through rule for controlled foreign corporations General discussion of Congressional response to the final reports of the Organisation for Economic Development and Coordination's Base Erosion and Profit Shifting project HR 1686, Amending the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities - all aspects S 540, Mobile Workforce State Income Tax Simplification Act of 2017 - all aspects HR 1393, Mobile Workforce State Income Tax Simplification Act of 2017 - all aspects HR 1670, Infrastructure 2.0 Act - provisions related to revenue S 505, Waterway LNG Parity Act of 2017 - all aspects

Client expense: $470,000 · Firm income: Not reported

S. 540, Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 1393, Mobile Workforce State Income Tax Simplification Act of 2017; American Business Competitiveness Act; S.505 - Waterway LNG Parity Act of 2017; A Better Way: A Pro Growth Tax Code for all Americans;

Client expense: $370,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support lower rates on taxation of dividends. Tax reform proposals. Tax extenders. Promote the development of the natural gas vehicle market by supporting various incentives. Tax Credits: The carryover of excess corporate charitable contributions. This issue arose in H.R.1686 To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. - to amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill would amend the Internal Revenue Code to increase the carryover period for charitable contributions from 5 years to 20 years. Increasing the 5 year carryover period to 20 years would eliminate the penalty present in current law that is particularly problematic for our companies, which operate in regulated industries and generally make significant annual charitable contributions to community charities in their operating jurisdictions. This issue is more acute for companies in our industries - regulated electric and gas utilities - because we are among the most capital intensive industries in the country. Each year, the electric and gas utilities are spending more than $100 billion in investments to improve system safety and reliability while offering an important source of much-needed, high-quality jobs. Tax Credits: H.R. 1090 - Technologies for Energy Security Act of 2017- this bill would extend and modify the tax credits for residential energy efficient property and investments in energy property. The bill modifies the 25D tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. The bill also extends the 48C investment tax credit (ITC) for small-wind, geothermal, fuel cells, microturbines and combined heat and power (CHP) technologies for five years. CHP, fuel cells and microturbines use natural gas as an energy source. Tax Parity: S.505 - Waterway LNG Parity Act of 2017. This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act. Currently, the fuel tax on liquefied natural gas (LNG) vessels is the same as the diesel tax on a per-gallon basis. However, because a gallon of LNG contains less energy than a gallon of diesel, in effect LNG is taxed at 170 percent of the diesel tax rate.