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Income and expense are whole-filing amounts associated with this lobbyist, not personal compensation or an allocated share.
No topic inference: each bill number appears in source LDA issue text assigned to this lobbyist.
American Innovation and R&D Competitiveness Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Specific issues are shown only where the LDA source assigned them to this lobbyist. Targets apply to the associated filing.
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2021 · second_quarter · Q2
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Source: Senate LDA
American Innovation and R&D Competitiveness Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Tax on Wall Street Speculation Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Disclosure of Tax Havens and Offshoring Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Wall Street Tax Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Wall Street Tax Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Saving Gig Economy Taxpayers Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Remote and Mobile Worker Relief Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Tax on Wall Street Speculation Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Clean Energy for America Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Healthy Workplaces Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Death Tax Repeal Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Death Tax Repeal Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
American Innovation and Jobs Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
American Innovation and Jobs Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Wall Street Tax Act of 2021
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold.
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 328/S. 817, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, Death Tax Repeal Act H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2735/S. 1283, Tax on Wall Street Speculation Act H.R. 3007, Disclosure of Tax Havens and Offshoring Act H.R. 3425, Saving Gig Economy Taxpayers Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Memorandum for the Secretary of the Treasury deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; 199A tax deduction; continuation of the steeped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; European Commissions consultation on a proposed digital levy; international tax provisions; corporate tax rate; extension of expiring tax provisions; general COVID relief legislation
Wall Street Tax Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Wall Street Tax Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Wall Street Tax Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Wall Street Tax Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Wall Street Tax Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Wall Street Tax Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Digital Goods and Services Tax Fairness Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Digital Goods and Services Tax Fairness Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Digital Goods and Services Tax Fairness Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Digital Goods and Services Tax Fairness Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Digital Goods and Services Tax Fairness Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Digital Goods and Services Tax Fairness Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Death Tax Repeal Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
To amend the Internal Revenue Code of 1986 to make the work opportunity credit permanent.
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
ABC Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
ABC Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
ABC Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
ABC Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
ABC Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Mobile Workforce State Income Tax Simplification Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Mobile Workforce State Income Tax Simplification Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Mobile Workforce State Income Tax Simplification Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Mobile Workforce State Income Tax Simplification Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Mobile Workforce State Income Tax Simplification Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Mobile Workforce State Income Tax Simplification Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Families First Coronavirus Response Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Families First Coronavirus Response Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Families First Coronavirus Response Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Families First Coronavirus Response Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Families First Coronavirus Response Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Families First Coronavirus Response Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Workforce Emergency Response Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Workforce Emergency Response Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Workforce Emergency Response Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Workforce Emergency Response Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Workforce Emergency Response Act of 2020
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
The Heroes Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
The Heroes Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
The Heroes Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
The Heroes Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
The Heroes Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
CARES Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
CARES Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
CARES Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
CARES Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
CARES Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
CARES Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Main Street Tax Certainty Act
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Inclusive Prosperity Act of 2019
Client: CHAMBER OF COMMERCE OF THE U.S.A. · Firm: CHAMBER OF COMMERCE OF THE U.S.A.
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Filing targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2021 · first_quarter · Q1
H.R. 328, Wall Street Tax Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act H.R. 1712/S. 617, To amend the Internal Revenue Code of 1986 to repeal the estate and generation-skipping transfer taxes H.R. 1304, To amend the Internal Revenue Code of 1986 to restore the deduction for research and experimental expenditures S. 537, A bill to provide a tax credit for certain expenses associated with protecting employees from COVID-19 S. 749, A bill to amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities Draft legislation titled Remote and Mobile Worker Relief Act of 2021 Draft legislation titled Inclusive Prosperity Act Draft legislation titled Country-by-Country Reporting Comments on REG-101657-20: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (85 Fed. Reg. 72078) Comments on IRS Notice 2020-76; Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020; Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services tax; global anti-base erosion proposal (GloBE) under pillar two; general business tax credits; Executive Order deferring payroll tax obligations in light of the ongoing COVID-19 disaster; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; Mexico Income Tax Law Article 28, Section XXIII (Mexico CFC Rules, REFIPRE), Tax comments and request for additional guidance from Treasury and U.S. Department of State; international tax provisions, tax comments for general tax relief; corporate tax rate, tax comments for general tax relief; extension of expiring tax provisions: tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2020 · fourth_quarter · Q4
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2020 · third_quarter · 3A
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2020 · third_quarter · 3A
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2020 · third_quarter · Q3
H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2020 · second_quarter · Q2
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; implementation of the CARES Act (P.L. 116-136); comments on comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2020 · first_quarter · Q1
H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S.3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2019 · fourth_quarter · Q4
H.R. 218/S. 215, Death Tax Repeal Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4796/S. 609, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 4805, Access Business Credit Act of 2019 S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule on guidance under section 6033 regarding reporting requirements of exempt organizations (84 Fed. Reg. 47,447-47,454, September 10, 2019) Proposed rule on regulations under section 382(h) related to built-in gain and loss (84 Fed. Reg. 47,455-47,473, September 10, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; Secretariat proposal for a unified approach under pillar one
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2019 · third_quarter · Q3
H.R. 218/S. 215, Death Tax Repeal Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 S. 1587, Inclusive Prosperity Act of 2019 Draft legislation amending the Internal Revenue Code to exclude interest income on small business loans made by certain banks Potential legislation similar to H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 Proposed rule on additional first year depreciation deduction (84 Fed. Reg. 50,152-50,171, September 24, 2019) Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; comments to Department of Treasury and the Organization for Economic Cooperation and Developments public consultation on possible solutions to the tax challenges arising from the digitization of the economy; comments to U.S. Trade Representative on initiation of section 301 investigation of Frances digital services tax; energy innovation tax credits
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2019 · second_quarter · Q2
H.R. 218/S. 215, Death Tax Repeal Act H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 Potential legislation similar to H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 Proposed rule regarding deduction for foreign-derived intangible income and global intangible low-taxed income (84 Fed. Reg. 8,188-8,234, March 6, 2019) Proposed rule regarding limitation on deduction for dividends received from certain foreign corporations and amounts eligible for section 954 look-through exception (84 Fed. Reg. 28,426-28,427, June 18, 2019) Rules for determining stock ownership, guidance under section 958 and section 951A (Global Intangible Low Taxed Income)(84 Fed. Reg. 29,114-29,133, June 21, 2019) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential repeal of the State and Local Tax (SALT) cap; comments to Department of Treasury and the Organization for Economic Cooperation and Developments public consultation on possible solutions to the tax challenges arising from the digitization of the economy; notice 2019-30: recommendations for items that should be included on the 2019-2020 Priority Guidance Plan, as published in the Internal Revenue Bulletin on May 13, 2019
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2019 · first_quarter · Q1
H.R. 218/S. 215, Death Tax Repeal Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 Potential legislation similar to H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 Proposed rule regarding guidance related to the foreign tax credit, including guidance implementing changes made by the Tax Cuts and Jobs Act (83 Fed. Reg. 63,200-63,266, December 7, 2018) Proposed rule regarding base erosion and anti-abuse tax (83 Fed. Reg. 65,956-65,997, December 21, 2018) Proposed rule regarding limitation on deduction for business interest expenses (83 Fed. Reg. 67,490-67,610, December 28, 2018) Proposed rule regarding certain hybrid arrangements (83 Fed. Reg. 67,612-67,651. December 28, 2018) Proposed rule regarding deduction for foreign-derived intangible income and global intangible low-taxed income (84 Fed. Reg. 8,188-8,234, March 6, 2019) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; comments to Department of Treasury and the Organization for Economic Cooperation and Developments public consultation on possible solutions to the tax challenges arising from the digitization of the economy
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2018 · fourth_quarter · Q4
H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 3860/S. 1958, IRS Data Verification Modernization Act of 2017 H.R. 4916, Preventing IRS Abuse and Protecting Free Speech Act H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018 S.J. Res. 64, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations" Online Sales Simplification Act of 2015 (discussion draft) Proposed rule titled guidance regarding transition tax under Section 965 and related provisions (83 Fed. Reg. 39,514-39,575, August 9, 2018) Proposed rule regarding additional first year depreciation deduction (83 Fed. Reg. 39,292-39,322, August 8, 2018) Proposed rule regarding qualified business income deduction (83 Fed. Reg. 40,884-40,930, August 16, 2018 Proposed rule regarding investing in qualified opportunity funds (83 Fed. Reg. 54,279-54,296, October 29, 2018) Proposed rule regarding guidance related to section 951A (global intangible low-taxed income) (83 Fed. Reg. 51,072-51,111, October 10, 2018) Proposed rule regarding limitation on deduction for business interest expenses (83 Fed. Reg. 67,490-67,610, December 28, 2018) Proposed rule regarding guidance related to the foreign tax credit, including guidance implementing changes made by the Tax Cuts and Jobs Act (83 Fed. Reg. 63,200-63,266, December 7, 2018) Proposed rule regarding base erosion and anti-abuse tax (83 Fed. Reg. 65,956-65,997, December 21, 2018) Proposed Regulations on Deduction for Pass-Through Businesses (Federal Register REG-107892-18) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; IRS Notice 2018-68: Guidance on application of section 162(m) (August 21, 2018); Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; IRS opportunity zones Comments provided on: Notice 2018-68: Guidance on the Application of Section 162(m) REG_104397-18 (Proposed Rules Relating to 168(k) Additional First Year Depreciation Deduction), 83 FR 39292 REG-104226-18 (Proposed Rules Relating to 965 Transition Tax), 83 FR 39514 REG-104390-18: Guidance Related to Section 951A (Global Intangible Low-Taxed Income), 83 FR 51072
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2018 · third_quarter · Q3
H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 3860/S. 1958, IRS Data Verification Modernization Act of 2017 H.R. 4916, Preventing IRS Abuse and Protecting Free Speech Act H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018 Online Sales Simplification Act of 2015 (discussion draft) Proposed rule regarding qualified business income deduction (83 Fed. Reg. 40,884-40,930, August 16, 2018) Proposed rule titled guidance regarding transition tax under Section 965 and related provisions (83 Fed. Reg. 39,514-39,575, August 9, 2018) Proposed rule regarding additional first year depreciation deduction (83 Fed. Reg. 39,292-39,322, August 8, 2018) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, legislative technical corrections, regulatory guidance, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; IRS Notice 2018-68: Guidance on application of section 162(m) (August 21, 2018); Dept. of Treasury: Transition Rule for Foreign Tax Credit; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; IRS opportunity zones
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2018 · second_quarter · Q2
H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 3860/S. 1958, IRS Data Verification Modernization Act of 2017 Online Sales Simplification Act of 2015 (discussion draft) Proposed rule regarding arbitrage investment restrictions on tax-exempt bonds (83 Fed. Reg. 27,302-27, 303, June 12, 2018) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; implementation of and revisions to the Tax Cuts and Jobs Act (PL 115-97); pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), 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), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), Vice President of the U.S., White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2018 · first_quarter · Q1
H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 3860/S. 1958, IRS Data Verification Modernization Act of 2017 Online Sales Simplification Act of 2015 (discussion draft) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; implementation of the Tax Cuts and Jobs Act (PL 115-97); pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Office of the Vice President of the United States, 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. Trade Representative (USTR), White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2017 · fourth_quarter · Q4
H.R. 1, An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018 H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 631/S. 205, Death Tax Repeal Act of 2017 H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 H. Con. Res. 71, Establishing the congressional budget for the United States Government for fiscal year 2018 and setting forth the appropriate budgetary levels for fiscal years 2019 through 2027 Online Sales Simplification Act of 2015 (discussion draft) Proposed regulations on estate, gift, and generation-skipping transfer taxes; restrictions on liquidation of an interest (81 Fed. Reg. 51,413-51,425, 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; tax reform; pension reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; border adjustment tax; value added tax; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; House Republican Tax Reform Blueprint; Executive Order 13789, Identifying and Reducing Tax Regulatory Burdens
Filing 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), 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), Government Accountability Office (GAO), 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), Office of the Comptroller of the Currency (OCC), Office of the Vice President of the United States, 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. Trade Representative (USTR), White House Office
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2017 · third_quarter · Q3
H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 631/S. 205, Death Tax Repeal Act of 2017 H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 Online Sales Simplification Act of 2015 (discussion draft) Proposed regulations on estate, gift, and generation-skipping transfer taxes; restrictions on liquidation of an interest (81 Fed. Reg. 51,413-51,425, 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; tax reform; pension reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; border adjustment tax; value added tax; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; House Republican Tax Reform Blueprint; Executive Order 13789, Identifying and Reducing Tax Regulatory Burdens
Filing 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
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2017 · second_quarter · Q2
H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 631/S. 205, Death Tax Repeal Act of 2017 H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 1670, Infrastructure 2.0 Act Online Sales Simplification Act of 2015 (discussion draft) Proposed rules on deemed distributions under section 305(c) of stock and rights to acquire stock (81 Fed. Reg. 21,795-21,808, April 13, 2016) Proposed rules on estate, gift, and generation-skipping transfer taxes; restrictions on liquidation of an interest (81 Fed. Reg. 51,413-51,425, August 4, 2016) Final regulations on treatment of certain Interests in corporations as stock or indebtedness (81 Fed. Reg. 72,858-72,984, October 21, 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; border adjustment tax; value added tax; Executive Order 13789, Identifying and Reducing Tax Regulatory Burdens; House Republican Taskforce on Health Care report, A Better Way to Fix Health Care
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2017 · first_quarter · Q1
H.R. 308/S. 47, Protect Family Farms and Businesses Act H.R. 631, Death Tax Repeal Act of 2017 H.R. 1393/S. 540, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 1670, Infrastructure 2.0 Act S. 205, Death Tax Repeal Act of 2017 Online Sales Simplification Act of 2015 (discussion draft) Proposed rules on deemed distributions under section 305(c) of stock and rights to acquire stock (81 Fed. Reg. 21,795-21,808, April 13, 2016) Proposed rules on estate, gift, and generation-skipping transfer taxes; restrictions on liquidation of an interest (81 Fed. Reg. 51,413-51,425, August 4, 2016) Final regulations on treatment of certain Interests in corporations as stock or indebtedness (81 Fed. Reg. 72,858-72,984, October 21, 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 Taskforce on Health Care report, 'A Better Way to Fix Health Care'
Filing 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), 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
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2016 · fourth_quarter · Q4
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
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2016 · third_quarter · Q3
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
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2016 · second_quarter · Q2
H.R. 160, Protect Medical Innovation Act of 2015 H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 636, America's Small Business Tax Relief Act of 2015 H.R. 765, Restaurant and Retail Jobs and Growth Act H.R. 880, American Research and Competitiveness Act of 2015 H.R. 961, Permanent Active Financing Exception Act of 2015 H.R. 1105/S. 860, Death Tax Repeal Act of 2015 H.R. 2510, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 5053/S. 3057, Preventing IRS Abuse and Protecting Free Speech Act S. 149, Medical Device Access and Innovation Protection Act S. 431, Internet Tax Freedom Forever Act S. 698, Marketplace Fairness Act of 2015 S. 2809, A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes Online Sales Simplification Act of 2015 (discussion draft) Proposed rule on the treatment of certain interests in corporations as stock or indebtedness (81 Fed. Reg. 20,912, April 8, 2016) Various issues relating to tax extenders, including the R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, Section 179 expensing limits, and flow-throughs; legislative proposals on corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain, Japan and Poland and a protocol amending the Convention on Mutual Administrative Assistance in Tax Matters; tax reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; interpretation of IRS Rule 305(c); financial transaction tax
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2016 · first_quarter · Q1
H.R. 22, Fixing America's Surface Transportation (FAST) Act, including provisions relating to House Amendment 813, prohibiting Export-Import Bank assistance to state-sponsors of terrorism H.R. 235, Permanent Internet Tax Freedom Act H.R. 403, Free Trade with Cuba Act H.R. 635, Promoting American Agricultural and Medical Exports to Cuba Act of 2015 H.R. 644/S. 1269, Trade Facilitation and Trade Enforcement Act of 2015 H.R. 664 /S. 299, Freedom to Travel to Cuba Act of 2015 H.R. 820, Currency Reform for Fair Trade Act H.R. 978/S. 489, Low Value Shipment Regulatory Modernization Act of 2015 H.R. 1314, Trade Act of 2015 H.R. 1907, Trade Facilitation and Trade Enforcement Act of 2015 H.R. 2745/S. 2102, Standard Merger and Acquisition Reviews Through Equal Rules Act of 2015 H.R. 3238/S.1543, Cuba Trade Act of 2015 H.R. 4219, To authorize the extension of nondiscriminatory treatment (normal trade relations treatment) to the products of Kazakhstan S. 491, Freedom to Export to Cuba Act of 2015 S. 995, Bipartisan Congressional Trade Priorities and Accountability Act of 2015 S. 1015, Trade Facilitation and Trade Enforcement Act of 2015 S. 2201, Global Gateways Trade Capacity Act of 2015 Draft legislation titled Maritime Transportation Security Act Potential Legislation similar to H.R. 4095, Online Pharmacy Safety Act of 2012 Potential Legislation similar to H.R. 4216, Foreign Counterfeit Prevention Act of 2012 Potential Legislation similar to H.R. 5233, Trade Secrets Protection Act of 2014 Potential Legislation similar to H.R. 5696/S.2922, Hong Kong Human Rights and Democracy Act (113th Congress) Potential Legislation similar to H.R. 6654, Foreign Counterfeit Prevention Act of 2012 Potential Legislation similar to S. 2002, Online Pharmacy Safety Act of 2012 Nomination of Mark McWatters to be a Member of the Board of Directors of the Export-Import Bank of the United States Proposed regulation on certification and enforcement, import data collection (80 Fed. Reg. 81,199, December 29, 2015) Various issues relating to Trade Promotion Authority (TPA); Trans-Pacific Partnership (TPP) Agreement negotiations; Transatlantic Trade and Investment Partnership (TTIP) negotiations; the expanded use of software asset management by the Federal Government and its contractors; Trade Facilitation Agreement (TFA); Trade in Services Agreement (TISA) negotiations; U.S.-Central Asia Trade and Investment Framework Agreement (TIFA); U.S.-European Union Safe Harbor; U.S.-European Union Energy Relations; implementation of Section 182 of the Trade Act of 1974 (P.L. 93-618), as amended by the Omnibus Trade and Competitiveness Act of 1988 and the Uruguay Round Agreements Act (the "Special 301 Report"); implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111-203), G-20 obligations on Financial Service Reforms; International Telecommunications Union; Transatlantic Economic Council; World Health Organization (WHO); World Intellectual Property Organization (WIPO); World Trade Organization (WTO) negotiations; Office of the Intellectual Property Enforcement Coordinator and the National Intellectual Property Rights Coordination Center; patent linkage and regulatory data protection; plain packaging; USPTO IP Attache Program; China's IPR, industrial policies and cybersecurity issues; IP issues relating to internet counterfeiting and piracy; Anti-Counterfeiting Trade Agreement; IP issues relating to trade secret theft; IP issues relating to the Asia-Pacific Economic Cooperation (APEC); IP issues relating to United Nations Framework Convention on Climate Change (UNFCCC); IP issues relating to Australia, Brazil, Canada, China, India, Japan, Mexico, Russia and Europe; U.S.- Argentina economic relations; U.S.- Bangladesh economic relations; U.S.- Brazil economic relations; U.S.- China economic relations; U.S.- Egypt economic and commercial relations; U.S.- Japan economic relations; U.S.- Jordan economic and commercial relations; U.S.- Korea economic relations; U.S.- Mexico economic relations; U.S.- Pakistan economic relations; U.S. - Russia economic relations; U.S. - Canada Regulatory Cooperation Council (RCC); U.S. trade relations with the Middle East and North Africa; U.S. sanctions on Burma; Ukraine related sanctions; Permanent Normal Trade Relations (PNTR) for Kazakhstan; Overseas Private Investment Corporation (OPIC); trade embargo with Cuba; trade policy consideration with regard to cross-border data flows and issues of forced localization; bilateral investment treaty negotiations with China; bilateral investment treaty negotiations with India; tax treaties with Hungary, Poland, Chile, Switzerland, Luxembourg, Spain and Japan; trade, regulatory and bilateral investment treaty negotiations with India; Miscellaneous Tariff Bill (MTB); International Monetary Fund (IMF) quota reform; international capital standards for insurance and US-EU regulatory cooperation for insurance; funding for the Multilateral Development Banks (MDBs), including the World Bank, the African Development Bank (AfDB), the Asian Development Bank (ADB), the Inter-American Development Bank (IDB), the European Bank for Reconstruction and Development (EBRD) and the International Monetary Fund (IMF); international affairs budget; promoting transatlantic investment, trade and regulatory cooperation; international concerns in the areas of antitrust, standards and investment; advancing international regulatory cooperation; Air Cargo Advance Screening Pilot and Regulation; internet governance and Internet Assigned Numbers Authority (IANA) transition; sugar reform; Executive Order 13659, Trade Facilitation and the International Trade Data System, implementation of the U.S. single window
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2015 · fourth_quarter · Q4
H.R. 22, Fixing America's Surface Transportation (FAST) Act H.R. 680, Update, Promote, and Develop Americas Transportation Essentials Act of 2015 H.R. 1846, Bridge to Sustainable Infrastructure Act H.R. 2028, Energy and Water Development and Related Agencies Appropriations Act, 2016 H.R. 2410, Generating Renewal, Opportunity, and Work with Accelerated Mobility, Efficiency, and Rebuilding of Infrastructure and Communities throughout America (GROW AMERICA) Act H.R. 2577, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2016 H.R. 2716/S. 1541, Transportation Empowerment Act H.R. 3038, Highway and Transportation Funding Act of 2015, Part II H.R. 3763, Surface Transportation Reauthorization and Reform Act of 2015 H.R. 3819, Surface Transportation Extension Act of 2015 S. 1298, Port Performance Act S. 1519. Protecting Orderly and Responsible Transit of Shipments (PORTS) Act S. 1589, Building and Renewing Infrastructure for Development and Growth in Employment (BRIDGE) Act S. 1611, Coast Guard Authorization Act of 2015, including provisions relating to Title VIII, Vessel Incidental Discharge Act Various issues relating to implementation and reauthorization of Moving Ahead for Progress in the 21st Century Act (MAP-21) (P.L. 112-141); use of tax policy to pay for transportation including mandatory repatriation, repatriation holidays; implementation of the Water Resources Reform and Development Act of 2014 (P.L. 113-121); National Freight Advisory Council; revenue sources for the Highway Trust Fund; expanding public-private partnerships for public infrastructure; funding and financing mechanisms for surface transportation, aviation, marine transportation, and clean water infrastructure including national infrastructure banks, infrastructure investment funds, bonding programs, special purpose bonds and public private partnerships; movement of waterborne commerce along the nations inland waterways; water resources; Buy America provisions; commercial trucking hours of service; truck productivity, specifically twin-33s; railroad tank car operational controls; positive train control (PTC) implementation; federal preemption of state meal and rest break laws (F4A)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2015 · third_quarter · Q3
H.R. 235, Permanent Internet Tax Freedom Act H.R. 283/S. 356, Electronic Communications Privacy Act Amendments Act of 2015 H.R. 699, Email Privacy Act H.R. 1560, Protecting Cyber Networks Act H.R. 1731, National Cybersecurity Protection Advancement Act of 2015 H.R. 1735, National Defense Authorization Act for Fiscal Year 2016, including provisions relating to Senate Amendment 1569, to improve cybersecurity in the United States through enhanced sharing of information about cybersecurity threats H.R. 1770, Data Security and Breach Notification Act of 2015 H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 3326/S. 1890, Defend Trade Secrets Act of 2015 S. 177, Data Security and Breach Notification Act of 2015 S. 754, Cybersecurity Information Sharing Act of 2015 Various issues relating to Telephone Consumer Protection Act (P.L. 108-10) modernization; tax reform; FCC net neutrality policy; National Institute of Standards and Technology Draft Privacy Risk Management Framework; Internet service provider privacy proposed rulemaking; National Telecommunications and Information Administration Facial Recognition Technology Multi-stakeholder process; G-7 circular economy summit planning
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2015 · second_quarter · Q2
H.R. 235, Permanent Internet Tax Freedom Act H.R. 283 / S. 356, Electronic Communications Privacy Act Amendments Act of 2015 H.R. 699, Email Privacy Act H.R. 805, Domain Openness Through Continued Oversight Matters (DOTCOM) Act of 2015 H.R. 1174 / S. 512, Law Enforcement Access to Data Stored Abroad Act H.R. 1560, Protecting Cyber Networks Act H.R. 1731, National Cybersecurity Protection Advancement Act of 2015 H.R. 1735, National Defense Authorization Act for Fiscal Year 2016, including provisions relating to Senate Amendment 1569, to improve cybersecurity in the United States through enhanced sharing of information about cybersecurity threats H.R. 1770, Data Security and Breach Notification Act of 2015 H.R. 2775, Remote Transactions Parity Act of 2015 S. 177, Data Security and Breach Notification Act of 2015 S. 698, Marketplace Fairness Act of 2015 S. 754, Cybersecurity Information Sharing Act of 2015 S. 1027, Data Breach Notification and Punishing Cyber Criminals Act of 2015 S. 1158, Consumer Privacy Protection Act of 2015 Data Security and Breach Notification Act of 2015 (discussion draft) Online Sales Simplification Act of 2015 (discussion draft) Various issues relating to modernization of the Telephone Consumer Protection Act (P.L. 108-10); tax reform; White House Personal Data Notification and Protection Act proposal; White House Consumer Privacy Bill of Rights Act of 2015 (administration discussion draft); ICANN's gTLD program; transition of National Telecommunications and Information Administration (NTIA) stewardship of the Internet Assigned Numbers Authority (IANA) functions; net neutrality; FCC net neutrality policy; FCC Declaratory Ruling and Order regarding rules and regulations implementing the Telephone Consumer Protection Act of 1991 (CG Docket No. 02-278; WC Docket No. 07-135); National Institute of Standards and Technology Draft Privacy Risk Management Framework; National Telecommunications and Information Administration Facial Recognition Technology Multi-stakeholder process; data breach
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2015 · first_quarter · Q1
H.R. 283 / S. 356, Electronic Communications Privacy Act Amendments Act of 2015 H.R. 699, Email Privacy Act H.R. 1174 / S. 512, Law Enforcement Access to Data Stored Abroad (LEADS)Act H.R. 1560, Protecting Cyber Networks Act S. 177, Data Security and Breach Notification Act of 2015 S. 356, Electronic Communications Privacy Act Amendments Act of 2015 S. 698, Marketplace Fairness Act of 2015 S. 754, Cybersecurity Information Sharing Act of 2015 Data Security and Breach Notification Act of 2015 (discussion draft) Online Sales Simplification Act of 2015 (discussion draft) Various issues relating to modernization of the Telephone Consumer Protection Act (P.L. 108-10); White House Personal Data Notification and Protection Act proposal; White House Consumer Privacy Bill of Rights Act of 2015 (administration discussion draft); ICANN's gTLD program; transition of National Telecommunications and Information Administration (NTIA) stewardship of the Internet Assigned Numbers Authority (IANA) functions; net neutrality; FCC net neutrality policy; data breach; draft data breach notification legislation
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2014 · fourth_quarter · Q4
H.R. 83, Consolidated and Further Continuing Appropriations Act, 2015 H.R. 491, Global Online Freedom Act of 2013 H.R. 624, Cyber Intelligence Sharing and Protection Act H.R. 684 / S. 336, Marketplace Fairness Act of 2013 H.R. 749, Eliminate Privacy Notice Confusion Act H.R. 756, Cyber-Security Enhancement Act of 2013 H.R. 983, Online Communications and Geolocation Protection Act H.R. 1123 / S. 517, Unlocking Consumer Choice and Wireless Competition Act H.R. 1312 / S. 639, Geolocational Privacy and Surveillance Act H.R. 1468, SECURE IT H.R. 1847 / S. 607, Electronic Communications Privacy Act Amendments Act of 2013 H.R. 1852, Email Privacy Act H.R. 3696, National Cybersecurity and Critical Infrastructure Protection Act of 2014 H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 3990 / S. 1897, Personal Data Privacy and Security Act of 2014 H.R. 4711 / S. 2378, Commercial Privacy Bill of Rights Act of 2014 S. 467, Wireless Device Independence Act of 2013 S. 635, Privacy Notice Modernization Act of 2013 S. 1193, Data Security and Breach Notification Act of 2013 S. 1353, Cybersecurity Enhancement Act of 2014 S. 1379, Federal Communications Commission Consolidated Reporting Act of 2013 S. 1927, Data Security Act of 2014 S. 1976, Data Security and Breach Notification Act of 2014 S. 1989, Federal Communications Commission Process Reform Act of 2014 S. 1995, Personal Data Protection and Breach Accountability Act of 2014 S. 2171, Location Privacy Protection Act of 2014 S. 2437, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2015 S. 2519, National Cybersecurity Protection Act of 2014 S. 2521, Federal Information Security Modernization Act of 2014 S. 2588, Cybersecurity Information Sharing Act of 2014 Draft legislation titled Remote Transaction Parity Act of 2014 Data Security and Breach Notification Act of 2014 (discussion draft) 21st Century Cyber Threats, House Judiciary Committee (discussion draft) Fiscal Year 2015 Appropriations legislation, including provisions relating to IP enforcement funding Various issues relating to modernization of the Telephone Consumer Protection Act (P.L. 108-10); Executive Order 13636, Improving Critical Infrastructure Cybersecurity, including data breach provisions; Trans-Pacific Partnership (TPP) Agreement; Office of the Intellectual Property Enforcement Coordinator and the National Intellectual Property Rights Coordination Center; securing clarification that criminal copyright infringement through unauthorized streaming is a felony; National Institute of Standards and Technology (NIST) preliminary cybersecurity framework; transition of National Telecommunications and Information Administration (NTIA) stewardship of the Internet Assigned Numbers Authority (IANA) functions; House Judiciary Committee Principles on Internet Sales Tax; ICANN's gTLD program; White House big data review; distinguishing national security related privacy from commercial privacy practices; cell phone geotracking; privacy legislation; cybersecurity; net neutrality; data breach
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2014 · third_quarter · Q3
H.R. 4, Jobs for America Act H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013 H.R. 694, Corporate Tax Fairness Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 851 / S. 337 / S. 2569 , Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 2546 / S. 1257, Protect American Investments Act of 2013 H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 4438, American Research and Competitiveness Act of 2014 H.R. 4453, S Corporation Permanent Tax Relief Act of 2014 H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation, including provisions relating to modifying and making permanent 50% depreciation and the Alternative Minimum Tax (AMT) credit in lieu of 50% depreciation provisions H.R. 4923, Energy and Water Development and Related Agencies Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5016, Financial Services and General Government Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5278 / S. 2704, No Federal Contracts for Corporate Deserters Act of 2014 S. 193, Startup Innovation Credit Act of 2013 S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 2260, EXPIRE Act of 2014 S. 2432, Bank on Students Emergency Loan Refinancing Act S. 2786, Corporate Inverters Earnings Stripping Reform Act of 2014 Draft Tax Reform Act of 2014 Various issues relating to the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); implementation of the Housing and Economic Recovery Act of 2008 (P.L. 110-289), including Section 3091 - provisions relating to data collection and return requirements; Chairman Goodlattes principles governing sales tax collection legislation; Senator Levins Management and Control corporate residency proposal; comprehensive tax reform, including House Ways and Means Committee working drafts and Chairman Camps comprehensive draft bill; tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competitiveness of corporate tax rates; legislative proposals on corporate tax inversions; Alternative Minimum Tax (AMT); extension of unemployment insurance; House Judiciary Committee Principles on Internet Sales Tax; tax reform; entitlement reform; tax inversions; sequestration; online sales tax collection proposals
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2014 · second_quarter · Q2
H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 243, Bowles-Simpson Plan of Lowering Americas Debt Act H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013 H.R. 694, Corporate Tax Fairness Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 851 / S. 337, Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 1202 / S. 547, One Percent Spending Reduction Act of 2013 H.R. 2546 / S. 1257, Protect American Investments Act of 2013 H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 4429, Permanent Active Financing Exception Act of 2014 H.R. 4438, American Research and Competitiveness Act of 2014 H.R. 4453, S Corporation Permanent Tax Relief Act of 2014 H.R. 4454, Permanent S Corporation Charitable Contributions Act of 2014 H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4464, Permanent CFC Look-Through Act of 2014 S. 193, Startup Innovation Credit Act of 2013 S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 2260, EXPIRE Act of 2014 S. 2432, Bank on Students Emergency Loan Refinancing Act Draft Tax Reform Act of 2014 Various issues relating to the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competiveness of corporate tax rates; comprehensive tax reform, including House Ways and Means Committee working drafts and Chairman Camps comprehensive draft bill; Chairman Goodlattes principles governing sales tax collection legislation; Alternative Minimum Tax (AMT); extension of unemployment insurance; Senator Levins Management and Control corporate residency proposal; Sustainable Growth Rate (SGR); House Judiciary Committee Principles on Internet Sales Tax; tax reform; entitlement reform; sequestration; internet sales tax
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2014 · first_quarter · Q1
H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 233, To amend chapter 31 of title 31, United States Code, to provide for an orderly process by which the debt ceiling is increased H.R. 243, Bowles-Simpson Plan of Lowering Americas Debt Act H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013, including provisions relating to internet sales tax H.R. 694, Corporate Tax Fairness Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 851 / S. 337, Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 1202 / S. 547, One Percent Spending Reduction Act of 2013 H.R. 2546 / S. 1257, Protect American Investments Act of 2013 H.R. 2992, Business Activity Tax Simplification Act of 2013 H.R. 3685, Protecting Volunteer Firefighters and Emergency Responders Act H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 3865, Stop Targeting of Political Beliefs by the IRS Act of 2014 H.R. 3979, Protecting Volunteer Firefighters and Emergency Responders Act of 2014 H.R. 4105 / S. 1509, Maritime Goods Movement Act for the 21st Century H.R. 4302, Protecting Access to Medicare Act of 2014 S. 193, Startup Innovation Credit Act of 2013 S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 2162, 21st Century Worker Tax Cut Act Draft Tax Reform Act of 2014 Various issues relating to tax reform; entitlement reform; sequestration; increasing the debt limit; implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); tax extenders; R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competiveness of corporate tax rates; comprehensive tax reform, including House Ways and Means Committee working drafts and Chairman Camps comprehensive draft bill; Chairman Goodlattes principles governing sales tax collection legislation; Alternative Minimum Tax (AMT); extension of unemployment insurance; Senator Levins Management and Control corporate residency proposal; Sustainable Growth Rate (SGR); online sales tax collection proposals; harbor maintenance tax; Chairman Max Baucuss discussion draft on tax cost recovery and accounting rules; small business and the tax gap; House Judiciary Committee Principles on Internet Sales Tax
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2013 · fourth_quarter · Q4
H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 233, To amend chapter 31 of title 31, United States Code, to provide for an orderly process by which the debt ceiling is increased H.R. 243, Bowles-Simpson Plan of Lowering Americas Debt Act H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013, including provisions relating to internet sales tax H.R. 694, Corporate Tax Fairness Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 851 / S. 337, Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 1202 / S. 547, One Percent Spending Reduction Act of 2013 H.R. 2546 / S. 1257, Protect American Investments Act of 2013 H.R. 3724, Digital Goods and Services Tax Fairness Act of 2013 S. 18, Sequester Replacement and Spending Reduction Act of 2013 S. 193, Startup Innovation Credit Act of 2013 S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 1364, Digital Goods and Services Tax Fairness Act of 2013 S. 1654, Government Settlement Transparency and Reform Act Various issues relating to the fiscal cliff, tax reform, entitlement reform and sequestration; the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryan's FY13 Budget Proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; international competiveness of corporate tax rates; exemptions for active financing income; comprehensive tax reform, including House Ways and Means Committee working drafts; Chairmen Baucus and Camps blank slate approach to comprehensive tax reform; Form 1099K, credit card reporting and IRS use of the information to audit businesses; House Judiciary Committee Principles on Internet Sales Tax; Chairman Goodlattes principles governing sales tax collection legislation; Sen. Baucus draft legislation; tax reform issues surrounding changes in reporting
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2013 · third_quarter · Q3
H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 233, To amend chapter 31 of title 31, United States Code, to provide for an orderly process by which the debt ceiling is increased H.R. 243, Bowles-Simpson Plan of Lowering Americas Debt Act H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013 H.R. 694, Corporate Tax Fairness Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 851 / S. 337, Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 1202 / S. 547 / S. 1436, One Percent Spending Reduction Act of 2013 H.R. 2546 / S. 1257, Protect American Investments Act of 2013 S. 18, Sequester Replacement and Spending Reduction Act of 2013 S. 193, Startup Innovation Credit Act of 2013 S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 1364, Digital Goods and Services Tax Fairness Act of 2013 S. 1533, Stop Tax Haven Abuse Act, including provisions relating to proposed tax increases on multinationals H. J. Res. 59, Continuing Appropriations Resolution, 2014, including provisions relating to proposed tax increases Potential legislation similar to H.R. 1860, Digital Goods and Services Tax Fairness of 2011 Various issues relating to the fiscal cliff, tax reform, entitlement reform and sequestration; the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryan's FY13 Budget Proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; international competiveness of corporate tax rates; exemptions for active financing income; comprehensive tax reform, including House Ways and Means Committee working drafts; Chairmen Baucus and Camps blank slate approach to comprehensive tax reform; 1099K regulations; House Judiciary Committee Principles on Internet Sales Tax
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2013 · second_quarter · 2A
H.R. 949, Invest in American Jobs Act of 2013, including provisions relating to Buy America H.R. 1877, To amend the Federal Water Pollution Control Act to authorize appropriations for State water pollution control revolving funds, and for other purpose, including provisions relating to Buy America H.R. 1960 / S. 1197, National Defense Authorization Act for Fiscal Year 2014, including provisions relating to procurement policy, contractor compensation, Buy America, counterfeit parts H.R. 2098, Federal Prison Industries Competition in Contracting Act of 2013, including provisions relating to procurement policy S. 601, Water Resources Development Act of 2013, including provisions relating to Buy America Various issues relating to the implementation of Consolidated and Further Continuing Appropriations Act for Fiscal Year 2013 (P.L. 113-6), including provisions relating to procurement policy and contractor compensation; small business tax reform; tax reform; entitlement reform; the national debt and deficit
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2013 · first_quarter · Q1
H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 233, To amend chapter 31 of title 31, United States Code, to provide for an orderly process by which the debt ceiling is increased H.R. 243, Bowles-Simpson Plan of Lowering Americas Debt Act H.R. 325, A bill to ensure the complete and timely payment of the obligations of the United States Government until May 19, 2013, and for other purposes H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 581, First Responder Medical Device Tax Relief Act H.R. 582, Healthcare Tax Relief and Mandate Repeal Act H.R. 684 / S. 336, Marketplace Fairness Act of 2013 H.R. 694, Corporate Tax Fairness Act H.R. 714 / S. 310, Startup Act 3.0 H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 815, To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business H.R. 851 / S. 337, Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 903, American Job Protection Act H.R. 1013, Discretionary Spending Reduction Act H.R. 1202 / S. 547, One Percent Spending Reduction Act of 2013 H.R. 1248, To amend the Patient Protection and Affordable Care Act to repeal certain limitations on health care benefits H.R. 1295, Medical Device Tax Elimination Act S. 18, Sequester Replacement and Spending Reduction Act of 2013 S. 24, Small Business Health Relief Act of 2013 S. 43, Dollar-for-Dollar Deficit Reduction Act S. 193, Startup Innovation Credit Act of 2013 S. 232, Medical Device Access and Innovation Protection Act S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 399, American Job Protection Act S. 603, Jobs and Premium Protection Act S. 606, SEAL Act S. 610, A bill to amend the Patient Protection and Affordable Care Act to repeal certain limitations on health care benefits H.Res. 39, Providing for consideration of the bill (H.R. 325) to ensure the complete and timely payment of the obligations of the United States Government until May 19, 2013, and for other purposes H.Res. 115, Providing for the expenses of certain committees of the House of Representatives in the One Hundred Thirteenth Congress H.Res. 122, Providing for consideration of the concurrent resolution (H. Con. Res. 25) establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023; providing for consideration of the resolution (H. Res. 115) providing for the expenses of certain committees of the House of Representatives in the One Hundred Thirteenth Congress; and for other purposes H. Con. Res. 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023 S. Con. Res. 8, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2014, revising the appropriate budgetary levels for fiscal year 2013, and setting forth the appropriate budgetary levels for fiscal years 2015 through 2023 Potential legislation regarding Digital Goods and Services Tax Fairness Various issues relating to fiscal cliff; tax reform; entitlement reform; the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryans FY13 Budget Proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; international competiveness of corporate tax rates; exemptions for active financing income; comprehensive tax reform, including House Ways and Means Committee working drafts; 1099K; IRS forms to report credit card sales for small businesses; debt ceiling; FY14 Budget; sequestration
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2012 · fourth_quarter · Q4
H.R. 8, Job Protection and Recession Prevention Act of 2012 H.R. 9, Small Business Tax Cut Act H.R. 62 / S. 1373, International Tax Competitiveness Act of 2011 H.R. 436, Health Care Cost Reduction Act of 2012 H.R. 749, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1834, Freedom to Invest Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, A bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2911, America Jobs Act of 2011 H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculators Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 4088, Capital Expansion Act H.R. 5333, Middle Class Tax Fairness Act of 2012 H.R. 5542 / S. 2884, Bring Jobs Home Act H.R. 6152 / S. 3364, Bring Jobs Home Act H.R. 6262, Middle Class and Small Business Tax Relief Act of 2012 H.R. 6474, Implementation of Simpson-Bowles Spending Reductions Act of 2012 H.R. 6616, To protect securities transactions in the United States from enforcement of certain excise taxes imposed by any foreign government, and for other purposes H.R. 6684, Spending Reduction Act of 2012 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates. S. 1671, Foreign Earning Investment Act S. 1787, Wall Street Trading and Speculators Tax Act S. 1832, Marketplace Fairness Act S. 1866, AGREE Act S. 2075, CUT Loopholes Act H.RES. 841, Providing for consideration of the Senate amendment to the joint resolution (H.J. Res. 66) approving the renewal of import restrictions contained in the Burmese Freedom and Democracy Act of 2003, and providing for consideration of the bill (H.R. 6684) to provide for spending reduction H.J. RES. 66, Approving the renewal of import restrictions contained in the Burmese Freedom and Democracy Act of 2003 Various issues relating to the fiscal cliff, tax reform, entitlement reform, and sequestration; the implementation of the Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryans FY13 budget proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; extension of the 2001/2003 tax cuts; state taxation of internet transactions; excise tax on medical devices; general tax reform; financial crisis responsibility fee (proposal to impose a bank tax) Stephen McAllister - Official Covered Positions: June 2002 - March 2009 - Constituent/Community Liaison, Manchester Office - Office of Senator John Sununu
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2012 · third_quarter · Q3
H.R. 8, Job Protection and Recession Prevention Act of 2012 H.R. 9, Small Business Tax Cut Act H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 436, Health Care Cost Reduction Act of 2012 H.R. 749, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1259, Death Tax Repeal Permanency Act of 2011, provisions relating to Brady Full Estate Tax Repeal H.R. 1834, Freedom to Invest Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, To prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens. H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2911, America Jobs Act H.R. 3091, To make permanent the individual income tax rates for capital gains and dividends H.R. 3606, Jumpstart Our Business Startups Act H.R. 4088, Capital Expansion Act H.R. 5333, Middle Class Tax Fairness Act of 2012 H.R. 5542 / S. 2884, Bring Jobs Home Act H.R. 6169, Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012 H.R. 6179, Pathway to Job Creation through a Simpler, Fairer Tax Code Act of 2012, including provisions relating to expedited tax reform process H.R. 6152 / S. 3364, Bring Jobs Home Act H.R. 6262, Middle Class and Small Business Tax Relief Act of 2012 H.R. 6338, Managed Carbon Price Act of 2012 S. 971, Digital Goods and Services Tax Fairness Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1671, Foreign Earning Investment Act S. 1832, Marketplace Fairness Act S. 2230, Paying a Fair Share Act of 2012 S. 3364, Bring Jobs Home Act, provisions relating to in-sourcing legislation S. 3401, Tax Relief Act of 2012 S. 3412, Middle Class Tax Cut Act S. 3413, Tax Hike Prevention Act of 2012 S. 3417, Tax Hike Prevention Act of 2012 S. 3521, Family and Business Tax Cut Certainty Act of 2012 H.J. RES. 117, Continuing Appropriations Resolution, 2013 Various issues relating to the fiscal cliff and tax reform; implementation of the Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryans FY13 Budget Proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; extension of the 2001/2003 tax cuts; state taxation of internet transactions; Financial Crisis Responsibility Fee (proposal to impose a bank tax); IRS Forms 1099 K, 1099 MISC (the listing and questions involving 1099 K and 1099 MISC on all federal income tax forms); tax reform
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2012 · second_quarter · Q2
H.R. 9, Small Business Tax Cut Act H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 436, Protect Medical Innovation Act of 2011 H.R. 749, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1860, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, A bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2911, America Jobs Act H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculation Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 5333, Middle Class Tax Fairness Act of 2012 H.R. 5542, Bring Jobs Home Act, incentives for insourcing S. 971, Digital Goods and Services Tax Fairness Act of 2011 S.1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1671, Foreign Earning Investment Act S. 1787, Wall Street Trading and Speculation Tax Act S. 1832, Marketplace Fairness Act S. 2050, Small Business Tax Extenders Act of 2012, small business tax extenders, reauthorization of the R&D tax credit S. 2059, Paying a Fair Share Act of 2012: Buffet Rule tax S. 2075, CUT Loopholes Act: International tax loopholes closers S. 2204, Repeal Big Oil Tax Subsidies Act, eliminate tax provisions benefitting oil and gas industry S. 2230, Paying a Fair Share Act of 2012 S. 2237, Small Business Jobs and Tax Relief Act, small business tax incentives S. 2343, Stop the Student Loan Interest Rate Hike Act of 2012, payroll tax on S Corporations S. 2884, Bring Jobs Home Act, incentives for insourcing S. 3205, Ex-PATRIOT Act, capital gains tax increase Various issues relating to the implementation of P.L. 112-96, The Middle Class Tax Relief and Job Creation Act of 2012; Chairman Paul Ryans FY13 Budget Proposal; R&D tax credit; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; extension of the 2001/2003 tax cuts; state taxation of internet transactions; IRS Forms 1099K, 1099 MISC (the listing and questions involving 1099K and 1099MISC on all federal income tax forms)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2012 · first_quarter · 1A
H.R. 12, American Jobs Act of 2011 H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, a bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2701 / S. 1452, Main Street Fairness Act H.R. 2911, America Jobs Act of 2011 H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculation Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 3630, Middle Class Tax Relief and Job Creation Act of 2012 H.R. 3765, Temporary Payroll Tax Cut Continuation Act of 2011 H.R. 3877, 1099K Overreach Prevention Act S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212, which would repeal the three percent withholding law, enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 1346, Stop Tax Haven Act, tax provisions S. 1549, American Jobs Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1660, American Jobs Act of 2011 S. 1671, Foreign Earning Investment Act S. 1769, Rebuild America Jobs Act S. 1787, Wall Street Trading and Speculation Tax Act S. 1813, Moving Ahead for Progress in the 21st Century: Tax provisions S. 2075, Cut Unjustified Tax Loopholes Act, tax provisions S. 2083, 1099K Overreach Prevention Act S. 2204, Repeal Big Oil Tax Subsidies Act, tax provisions Various issues relating to the implementation of P.L. 112-56, formerly H.R. 674, To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes; the implementation of P.L. 112-96, The Middle Class Tax Relief and Job Creation Act of 2012; Chairman Paul Ryans FY13 Budget Proposal; the R&D tax credit; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; repatriation holiday; payroll tax legislation; expiration of the 2001 & 2003 Bush tax cuts (the impact of increased marginal income tax rates on small businesses); Financial Crisis Responsibility Fee (proposal to impose a bank tax)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2012 · first_quarter · Q1
H.R. 12, American Jobs Act of 2011 H.R. 62 / S. 1373, International Tax Competitiveness Act H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568 / S. 1506, a bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act H.R. 2701 / S. 1452, Main Street Fairness Act H.R. 2911, America Jobs Act of 2011 H.R. 3091, To make permanent the individual rate for capital gains and dividends H.R. 3313, Wall Street Trading and Speculation Tax Act H.R. 3606, Jumpstart Our Business Startups Act H.R. 3630, Middle Class Tax Relief and Job Creation Act of 2012 H.R. 3765, Temporary Payroll Tax Cut Continuation Act of 2011 H.R. 3877, 1099K Overreach Prevention Act S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212, which would repeal the three percent withholding law, enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 1346, Stop Tax Haven Act, tax provisions S. 1549, American Jobs Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1660, American Jobs Act of 2011 S. 1671, Foreign Earning Investment Act S. 1769, Rebuild America Jobs Act S. 1787, Wall Street Trading and Speculation Tax Act S. 1813, Moving Ahead for Progress in the 21st Century: Tax provisions S. 2075, Cut Unjustified Tax Loopholes Act, tax provisions S. 2083, 1099K Overreach Prevention Act S. 2204, Repeal Big Oil Tax Subsidies Act, tax provisions Various issues relating to the implementation of P.L. 112-56, formerly H.R. 674, To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes; the implementation of P.L. 112-96, The Middle Class Tax Relief and Job Creation Act of 2012; Chairman Paul Ryans FY13 Budget Proposal; the R&D tax credit; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; repatriation holiday; payroll tax legislation; expiration of the 2001 & 2003 Bush tax cuts (the impact of increased marginal income tax rates on small businesses); Financial Crisis Responsibility Fee (proposal to impose a bank tax)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2011 · fourth_quarter · Q4
H.R. 12, American Jobs Act of 2011 H.R. 674, To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs, and for other purposes H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1834, Freedom to Invest Act of 2011 H.R. 1860, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2568, To prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens H.R. 2693, Budget Control Act of 2011: Tax provisions H.R. 2911, America Jobs Act of 2011 H.R. 3091, To make permanent the individual income tax rates for capital gains and dividends H.R. 3313, Wall Street Trading and Speculation Tax Act H.R. 3630, Temporary Payroll Tax Cut Continuation Act of 2011 H.R. 62 / S. 1373, International Tax Competitiveness Act of 2011 H.R. 2669 / S. 1346, Stop Tax Haven Abuse Act S. 89, Withholding Tax Relief Act of 2011, Repeal of 3% Withholding Tax Mandate S. 164, Withholding Tax Relief Act of 2011, Repeal of 3% Withholding Tax Mandate S. 365, Budget Control Act of 2011, tax provisions S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212, which would repeal the three percent withholding law, enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 971, Digital Goods and Services Tax Fairness Act of 2011 S. 1506, A bill to prevent the Secretary of the Treasury from expanding United States bank reporting requirements with respect to interest on deposits paid to nonresident aliens S. 1549, American Jobs Act of 2011 S. 1647, A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates S. 1660, American Jobs Act of 2011 S. 1671, Foreign Earnings Investment Act S. 1720, Jobs Through Growth Act, tax provisions S. 1723, Teachers and First Responders Back to Work Act of 2011 S. 1726, Withholding Tax Relief Act of 2011, Repeal of 3% Withholding Tax Mandate S. 1769, Rebuild America Jobs Act S. 1787, Wall Street Trading and Speculation Tax Act S. 1917, Middle Class Tax Cut Act of 2011 S. 1931, Temporary Tax Holiday and Government Reduction Act S. 1944, Middle Class Tax Cut Act of 2011 Various issues relating to the R&D tax credit; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; Pay-Fors and offsets in tax-related legislation; repatriation holiday; Pension Benefit Guaranty Corporation (PBGC) premiums; the Joint Select Committee on Deficit Reduction; Debt Ceiling/Deficit; Financial Crisis Responsibility Fee (proposal to impose a Bank Tax)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2011 · third_quarter · Q3
H.R. 62, International Tax Competitiveness Act of 2011 H.R. 674, To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities: Repeal of 3% Withholding Tax Mandate H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1151 the Emergency Mortgage Relief and Neighborhood Stabilization Crisis Recoupment Act of 2011 H.R. 1860, Digital Goods and Services Tax Fairness Act of 2011 H.R. 2669, Stop Tax Haven Abuse Act S. 89, Withholding Tax Relief Act of 2011: Repeal of 3% Withholding Tax Mandate S. 164, Withholding Tax Relief Act of 2011: Repeal of 3% Withholding Tax Mandate American Jobs Act of 2011: Title IV S. 365, Budget Control Act of 2011: All S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212, which would repeal the three percent withholding law, enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 727, Bipartisan Tax Fairness and Simplification Act of 2011: Freedom to Invest Act S. 971, Digital Goods and Services Tax Fairness Act of 2011 S. 1346, Stop Tax Haven Abuse Act S. 1373, International Tax Competitiveness Act of 2011 S. 1506/H.R. 2568, Prohibition on Treasury Regulations with respect to information reporting as certain interest paid to non resident aliens Proposal to impose a Financial Transaction Tax (no specific legislation or regulation) Various issues relating to R&D tax credit; 3 percent withholding; repatriation holiday; tax extenders; tax reform; S-Corp tax provisions; deferral tax provisions; estate tax reform; cap-gains and dividends taxation; debt ceiling; tax reform; Financial Crisis Responsibility Fee (proposal to impose a Bank Tax) Daniel Hillenbrand - Covered Official Positions: Intern - Office of Congressman John Kline
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2011 · second_quarter · Q2
H.R. 4, Small Business Paperwork Mandate Elimination Act H.R. 126, Providing amounts for the expenses of the Committee on the Budget in the One Hundred Twelfth Congress H.R. 436, Protect Medical Innovation Act of 2011 H.R. 674, To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities H.R. 942, American Research and Competitiveness Act of 2011 H.R. 1229, Putting the Gulf of Mexico Back to Work Act H.R. 1230, Restarting American Offshore Leasing Now Act (tax provisions) H.R. 1231, Reversing President Obamas Offshore Moratorium Act (tax provisions) H.R. 1259, Death Tax Repeal Permanency Act of 2011 (tax provisions) H.R. 1473, Department of Defense and Full-Year Continuing Appropriations Act, 2011 (tax provisions) H.R. 1834, Freedom to Invest Act of 2011 S. 17, Medical Device Access and Innovation Protection Act S. 18, Small Business Paperwork Mandate Elimination Act S. 89, Withholding Tax Relief Act of 2011 S. 164, Withholding Tax Relief Act of 2011 S. 223, FAA Air Transportation Modernization and Safety Improvement Act S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212, which would repeal the three percent withholding law, which was enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 727, Bipartisan Tax Fairness and Simplification Act of 2011 S. 782, Economic Development Revitalization Act of 2011, including Amendment 405 by Senator Brown and Senator Snowe, which would repeal the three percent withholding law, which was enacted in Section 511 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 940, Close Big Oil Tax Loopholes Act (tax provisions) H.Con.Res. 34, Establishing the budget for the United States Government for fiscal year 2012 and setting forth appropriate budgetary levels for fiscal years 2013 through 2021 P.L. 112-009 (Formerly H.R. 4), Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 Various issues relating to three percent tax withholding mandate, repatriation holiday, tax extenders, tax reform, debt ceiling
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2011 · first_quarter · Q1
H.R. 1151, Emergency Mortgage Relief and Neighborhood Stabilization Program Cost Recoupment Act of 2011 H.R. 674, To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain payments made to vendors by government entities, including provisions related to repealing the 3 percent withholding law H.R. 601, End Big Oil Tax Subsidies Act of 2011 H.R. 1, Full-Year Continuing Appropriations Act, 2011, including all tax provisions H.R. 942, American Research and Competitiveness Act of 2011 H.R. 436, Protect Medical Innovation Act of 2011, including all tax provisions H.R. 4 / H.R. 705, Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, including all provisions related to repealing 1099 reporting H. Res. 5, Adopting rules for the One Hundred Twelfth Congress, including provisions relating to House cut-go rules S. 493, SBIR/STTR Reauthorization Act of 2011, including Amendment 212 of the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) S. 258, Close Big Oil Tax Loopholes Act, including provisions related to the elimination of oil and gas industry tax preferences S. 364, A bill to amend the Internal Revenue Code of 1986 to establish a new Small Business Savings Account S. 13, Fair Tax Act of 2011, including provisions related to replacing IRC with 23 percent National Sales Tax in 2013 S. 17, Medical Device Access and Innovation Protection Act, including all tax provisions S. 223, FAA Air Transportation Modernization and Safety Improvement Act, including the Levin amendment S. 89 / S. 164, Withholding Tax Relief Act of 2011, including provisions related to repealing the 3 Percent Tax Withholding Law S. 18 / S. 72, Small Business Paperwork Mandate Elimination Act, including all provisions related to repealing 1099 reporting Issues relating to the President's FY12 budget Various issues related to the financial crisis responsibility fee, tax reform, tax extenders, repatriation holiday, the 3 percent tax withholding mandate, dual capacity tax players, modifying GRAT rules, IDC & 199, and repeal for oil and gas companies (specific legislation not yet introduced)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · first_quarter · 1A
H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 2847, the Hiring Incentives to Restore Employment Act, provisions on Payroll Tax S. 996, S Corporation Modernization Act of 2009 S. 3014, the Stabenow-Hatch American Job Creation and Investment Act H.R. 3590, the Patient Protection and Affordable Care Act and the related budget reconciliation legislation H.R. 4872, the Student Aid and Fiscal Responsibility Act of 2009, tax provisions H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act S. 2927, Wall Street Fair Share Act H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, a bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3590, Patient Protection and Affordable Care Act H.R. 4872, Health Care and Education Reconciliation Act of 2010 H.R. 2847, Hiring Incentives to Restore Employment S. 3014/H.R. 4850, American Job Creation and Investment Act (bill number does not include year) S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 Potential tax gap proposals for small business on 1099 Corporate Reporting and potential tax extenders legislation (no specific legislation introduced) FY 2011 Obama Budget proposal on potential bank tax (no specific legislation introduced) Reid Jobs Bill (Sub Amendment to H.R. 2847) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Official Covered Positions for Jonthan Jachym: Intern, SEC Office of International Affairs Intern, FINRA Division of Market Regulation Intern, FINRA Office of the General Counsel
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · fourth_quarter · Q4
S. 2927, Wall Street Fair Share Act S. 510, FDA Food Safety Modernization Act, including the Baucus amendment, the Johanns amendment, and provisions relating to 1099 reporting S. 3793, Job Creation and Tax Cuts Act of 2010, including provisions related to tax extenders and revenue offsets S. 3946, Small Business Paperwork Relief Act, including provisions related to 1099 reporting S. 722, Taxpayer Certainty and Relief Act of 2009 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 S. 3816, Creating American Jobs and Ending Offshoring Act S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 S. 1678, A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes S. 3773, Tax Hike Prevention Act of 2010 S. 3976, Emergency Senior Citizens Relief Act of 2010 H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, including all provisions related to Titles I, II, III, IV, VI, and VII H.R. 5297, Small Business Jobs Act of 2010, including the Johanns amendment, the Nelson amendment, as well as issues related to 1099 information reporting H.R. 847, James Zadroga 9/11 Health and Compensation Act of 2010, including provisions related to Title III H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit H.R. 5486, Small Business Jobs Tax Relief Act of 2010 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 436, Certain Estate Tax Relief Act of 2009 H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4213, Unemployment Compensation Extension Act of 2010 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 6415, Tax Relief Certainty Act H.R. 275 / S. 292, Withholding Tax Relief Act of 2009, including provisions related to repealing the 3% Tax Withholding Law H.R. 5141 / S. 3578, Small Business Paperwork Mandate Elimination Act, including provisions related to 1099 information reporting H.R. 1265 / S. 506, Stop Tax Haven Abuse Act Extension of Bush tax cuts (expiring 2001 and 2003) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, research & development, limitation on the deductibilty of treaty benefits, transfer pricing, earnings stripping, dual capacity foreign tax credit, 2001 and 2003 tax extenders, unemployment, insurance, active finance, CFC look-through, AMT, a financial crisis responsibility fee, IRS 2010-0 reporting of uncertain tax positions, marginal income tax rates, estate tax reform, capital gains and dividend tax rates (specific legislation not yet introduced) Continued from pg # 17: Cholly Smith - Legislative Assistant, Rep. Mark Kirk; Legislative Correspondent, Rep. Mark Kirk
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · third_quarter · Q3
H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010, including provisions relating to Build America Bonds and Private Activity Bonds (Tax Extenders Act) H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 H.R. 5141 / S. 3578, Small Business Paperwork Mandate Elimination Act, including issues related to 1099 information reporting H.R. 5486, Small Business Jobs Tax Relief Act of 2010 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 5297, Small Business Jobs and Credit Act of 2010, including the Johanns Amendment, Lincoln-Kyl amendment, and the Nelson amendment, as well as issues relating to 1099 reporting S. 3793, Job Creation and Tax Cuts Act of 2010 S. 3816, Creating American Jobs and Ending Offshoring Act H.R. 5893, Investing in American Jobs and Closing Tax Loopholes Act of 2010, including Title III H.R. 847, James Zadroga 9/11 Health and Compensation Act of 2010, specifically provisions related taxing foreign-owned companies doing business in the United States and Section 301 H.R. 5982, Small Business Tax Relief Act of 2010 H.R. 1586, FAA Air Transportation Modernization and Safety Improvement Act, specifically provisions related to tax increases on American worldwide companies and revenue offsets H.R. 275/ S. 292, Withholding Tax Relief Act of 2009, including provisions related to repealing of 3% tax withholding law FY2011 Obama Budget: Carried Interest FY2011 Obama Budget: Estate Tax; Lincoln-Kyl Amendment FY2011 Obama Budget: Foreign Tax Credit; Transfer Pricing Extension of Bush tax cuts (expiring 2001 and 2003 Tax Cuts )(bill number not yet assigned) Comments on IRS Notice 2010-51: the 1099 information reporting mandate Various issues relating to legislation to keep the capital gains and dividends tax rates at 15 percent, estate tax reform, extension of expiring 2001, 2003 tax cuts, marginal income tax rates, federal estate tax, capital gains and divident tax rates, a financial crisis responsibility fee, IRS 2010-0 reporting of uncertain tax positions, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Continued from Pg # 56: Doss - Sr. Counsel, Rep. Jackson Lee; Legislative Correspondent, Rep. Udall Casasco - Page, U.S. Senate; Intern, U.S. Senate Cloakroom
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · first_quarter · 1A
H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 2847, the Hiring Incentives to Restore Employment Act, provisions on Payroll Tax S. 996, S Corporation Modernization Act of 2009 S. 3014, the Stabenow-Hatch American Job Creation and Investment Act H.R. 3590, the Patient Protection and Affordable Care Act and the related budget reconciliation legislation H.R. 4872, the Student Aid and Fiscal Responsibility Act of 2009, tax provisions H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act S. 2927, Wall Street Fair Share Act H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, a bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3590, Patient Protection and Affordable Care Act H.R. 4872, Health Care and Education Reconciliation Act of 2010 H.R. 2847, Hiring Incentives to Restore Employment S. 3014/H.R. 4850, American Job Creation and Investment Act (bill number does not include year) S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 Potential tax gap proposals for small business on 1099 Corporate Reporting and potential tax extenders legislation (no specific legislation introduced) FY 2011 Obama Budget proposal on potential bank tax (no specific legislation introduced) Reid Jobs Bill (Sub Amendment to H.R. 2847) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Official Covered Positions for Jonthan Jachym: Intern, SEC Office of International Affairs Intern, FINRA Division of Market Regulation Intern, FINRA Office of the General Counsel
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · first_quarter · Q1
H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 2847, the Hiring Incentives to Restore Employment Act, provisions on Payroll Tax S. 996, S Corporation Modernization Act of 2009 S. 3014, the Stabenow-Hatch American Job Creation and Investment Act H.R. 3590, the Patient Protection and Affordable Care Act and the related budget reconciliation legislation H.R. 4872, the Student Aid and Fiscal Responsibility Act of 2009, tax provisions H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act S. 2927, Wall Street Fair Share Act H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, a bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3590, Patient Protection and Affordable Care Act H.R. 4872, Health Care and Education Reconciliation Act of 2010 H.R. 2847, Hiring Incentives to Restore Employment S. 3014/H.R. 4850, American Job Creation and Investment Act (bill number does not include year) S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 Potential tax gap proposals for small business on 1099 Corporate Reporting and potential tax extenders legislation (no specific legislation introduced) FY 2011 Obama Budget proposal on potential bank tax (no specific legislation introduced) Reid Jobs Bill (Sub Amendment to H.R. 2847) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Official Covered Positions for Jonthan Jachym: Intern, SEC Office of International Affairs Intern, FINRA Division of Market Regulation Intern, FINRA Office of the General Counsel
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · second_quarter · Q2
H.R. 275/S. 292, Withholding Tax Relief Act of 2009 All tax provisions of the following bills: H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, a bill to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, a bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4213, American Jobs and Closing Tax Loopholes Act of 2010 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 H.R. 5141, Small Business Paperwork Mandate Elimination Act H.R. 5486, Small Business Jobs Tax Relief Act of 2010 H.R. 564, Superfund Reinvestment Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 S. 3014/H.R. 4850, American Job Creation and Investment Act H.R. 3524, Family Farm Preservation and Conservation Estate Tax Act H.R. 4173, Wall Street Reform and Consumer Protection Act S. 2927, Wall Street Fair Share Act H.R. 1322, a bill to amend Title I of the Employee Retirement Income Security Act of 1974 to provide emergency protection for retiree health benefits H.R. 1265/S. 506, a bill to restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes Various issues including: deferral, the foreign tax credit regime, the 80/20 company rules, the treatment of treaty benefits for certain deductible payments, transfer pricing, and the dual capacity rules, Financial Transaction Tax, Financial Crisis Responsibility Fee, LIFO, uncertain tax positions proposal and an assessment upon financial institutions, estate tax, net operating loss and executive compensation (no legislation tied to this)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · first_quarter · Q1
H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 2847, the Hiring Incentives to Restore Employment Act, provisions on Payroll Tax S. 996, S Corporation Modernization Act of 2009 S. 3014, the Stabenow-Hatch American Job Creation and Investment Act H.R. 3590, the Patient Protection and Affordable Care Act and the related budget reconciliation legislation H.R. 4872, the Student Aid and Fiscal Responsibility Act of 2009, tax provisions H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act S. 2927, Wall Street Fair Share Act H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, a bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3590, Patient Protection and Affordable Care Act H.R. 4872, Health Care and Education Reconciliation Act of 2010 H.R. 2847, Hiring Incentives to Restore Employment S. 3014/H.R. 4850, American Job Creation and Investment Act (bill number does not include year) S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 Potential tax gap proposals for small business on 1099 Corporate Reporting and potential tax extenders legislation (no specific legislation introduced) FY 2011 Obama Budget proposal on potential bank tax (no specific legislation introduced) Reid Jobs Bill (Sub Amendment to H.R. 2847) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Official Covered Positions for Jonthan Jachym: Intern, SEC Office of International Affairs Intern, FINRA Division of Market Regulation Intern, FINRA Office of the General Counsel
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2010 · first_quarter · Q1
H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4849, Small Business and Infrastructure Jobs Tax Act of 2010 H.R. 2847, the Hiring Incentives to Restore Employment Act, provisions on Payroll Tax S. 996, S Corporation Modernization Act of 2009 S. 3014, the Stabenow-Hatch American Job Creation and Investment Act H.R. 3590, the Patient Protection and Affordable Care Act and the related budget reconciliation legislation H.R. 4872, the Student Aid and Fiscal Responsibility Act of 2009, tax provisions H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act S. 2927, Wall Street Fair Share Act H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1678, a bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3590, Patient Protection and Affordable Care Act H.R. 4872, Health Care and Education Reconciliation Act of 2010 H.R. 2847, Hiring Incentives to Restore Employment S. 3014/H.R. 4850, American Job Creation and Investment Act (bill number does not include year) S. 3018, Bipartisan Tax Fairness and Simplification Act of 2010 Potential tax gap proposals for small business on 1099 Corporate Reporting and potential tax extenders legislation (no specific legislation introduced) FY 2011 Obama Budget proposal on potential bank tax (no specific legislation introduced) Reid Jobs Bill (Sub Amendment to H.R. 2847) Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Official Covered Positions for Jonthan Jachym: Intern, SEC Office of International Affairs Intern, FINRA Division of Market Regulation Intern, FINRA Office of the General Counsel
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · second_quarter · 2A
H.R. 1705 / S. 556, Financial Product Safety Commission Act of 2009 Issues related to a Systemic Risk Regulator (no specific legislation introduced)S. 1074, Shareholder Bill of Rights Act of 2009 H.R. 627 / S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards H.R. 1105, Omnibus Appropriations Act of 2009 S. 896, Helping Families Save Their Homes Act of 2009, ammendment offered by Senator Durbin to allow mortgage contracts to be modified General issues related to on U.S. capital markets competitiveness and regulation, securities litigation, and eligibility for the Troubled Asset Relief Program P.L. 104-67, Private Securities Litigation Reform Act of 1995 The Obama Administration's proposed Consumer Financial Protection Agency Act of 2009 (no bill number)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · fourth_quarter · 4A
Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (no specific legislation introduced) H.R. 3393/S. 1934, Foreign Account Tax Compliance Act of 2009 All tax-related provisions of the following bills: H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452/S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 H.R. 3590, Service Members Home Ownership Tax Act of 2009 S. 1678, to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 3607, FY 2010 Federal Aviation Administration Extension Act H.R. 3617, Surface Transportation Extension Act of 2009 S. 1796, America's Healthy Future Act of 2009 H.R. 3200, America's Affordable Health Choices Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3962, Affordable Health Care for America Act H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 H.R. 3548, Worker, Homeownership, and Business Assistance Act of 2009 S. 1792, a bill to amend the Internal Revenue Code of 1986 to modify the requirements for windows, doors, and skylights to be eligible for the credit for non business energy property H.R. 3548, Worker, Homeownership, and Business Tax Act of 2009 S. 623, Patient Protection and Affordable Care Act H.R. 3905, Estate Tax Relief Act of 2009 H.R. 4173, Wall Street Reform and Consumer Protection Act of 2009 H.R. 3408/S. 2882, Taxpayer Responsibility, Accountability, and Consistency Act of 2009 H.R. 275/S. 292, Withholding Tax Relief Act of 2009 General background on tax gap proposals for small business, 1099 Corporate Reporting and possible tax extenders (no specific legislation introduced)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · second_quarter · 2A
General issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development tax credit H. Con. Res. 85 / S. Con. Res. 13, Setting forth the Congressional budget for the United States Government for FY 2010 and including appropriate budgetary levels for FY 2009 and 2011 through 2014 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452 / S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1230, Home Buyer Tax Credit Act of 2009 S. 765, A bill to amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure, to modify such penalty, and for other purposes S. 437/ H.R. 2519, A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 1935, A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services S. 1082, Generate Retirement Ownership Through Long-Term Holding Act of 2009 Issues related to taxation in various health care reform proposals (no specific legislation introduced) Small Business Jump Start Act of 2009 (legislation not introduced), increasing the small businesss start-up expense deduction from $5,000 to $10,000 President's Proposed Budget, FY2010 Greenbook Public Law No. 111-5 - ARRA: Implementation of the Stimulus Bill Access to Capital Provisions and Tax Provisions. SEC Roadmap for Adoption of International Financial Reporting Standards (IFRS): Repeal of Last-In, First-Out Method of Inventory Accounting (LIFO)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · second_quarter · 2A
S. 896, Helping Families Save Their Homes Act of 2009, specifically the Durbin amendment granting new powers to bankruptcy judges to modify the terms of existing, mortgage contracts, and "cramdown" provisions
H.R. 1728, Mortgage Reform and Anti-Predatory Lending Act (Price amendment) S. 896, Helping Families Save Their Homes Act of 2009 (cramdown provisions in the Durbin amendment)
General issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development tax credit H. Con. Res. 85 / S. Con. Res. 13, Setting forth the Congressional budget for the United States Government for FY 2010 and including appropriate budgetary levels for FY 2009 and 2011 through 2014 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452 / S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1230, Home Buyer Tax Credit Act of 2009 S. 765, A bill to amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure, to modify such penalty, and for other purposes S. 437/ H.R. 2519, A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 1935, A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services S. 1082, Generate Retirement Ownership Through Long-Term Holding Act of 2009 Issues related to taxation in various health care reform proposals (no specific legislation introduced) Small Business Jump Start Act of 2009 (legislation not introduced), increasing the small businesss start-up expense deduction from $5,000 to $10,000 President's Proposed Budget, FY2010 Greenbook Public Law No. 111-5 - ARRA: Implementation of the Stimulus Bill Access to Capital Provisions and Tax Provisions. SEC Roadmap for Adoption of International Financial Reporting Standards (IFRS): Repeal of Last-In, First-Out Method of Inventory Accounting (LIFO)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · fourth_quarter · Q4
Issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (no specific legislation introduced) H.R. 3393/S. 1934, Foreign Account Tax Compliance Act of 2009 All tax-related provisions of the following bills: H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452/S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 H.R. 3590, Service Members Home Ownership Tax Act of 2009 S. 1678, to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 3607, FY 2010 Federal Aviation Administration Extension Act H.R. 3617, Surface Transportation Extension Act of 2009 S. 1796, America's Healthy Future Act of 2009 H.R. 3200, America's Affordable Health Choices Act of 2009 H.R. 4213, Tax Extenders Act of 2009 H.R. 4154, Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009 H.R. 3962, Affordable Health Care for America Act H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 H.R. 3548, Worker, Homeownership, and Business Assistance Act of 2009 S. 1792, a bill to amend the Internal Revenue Code of 1986 to modify the requirements for windows, doors, and skylights to be eligible for the credit for non business energy property H.R. 3548, Worker, Homeownership, and Business Tax Act of 2009 S. 623, Patient Protection and Affordable Care Act H.R. 3905, Estate Tax Relief Act of 2009 H.R. 4173, Wall Street Reform and Consumer Protection Act of 2009 H.R. 3408/S. 2882, Taxpayer Responsibility, Accountability, and Consistency Act of 2009 H.R. 275/S. 292, Withholding Tax Relief Act of 2009 General background on tax gap proposals for small business, 1099 Corporate Reporting and possible tax extenders (no specific legislation introduced)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · third_quarter · Q3
President's Budget for FY 2010 H.R. 3200, America's Affordable Health Choices Act of 2009, provisions related to Title IV - Amendments to Internal Revenue Code of 1986, Subtitle D and other revenue provisions H.R. 275/S. 292, Withholding Tax Relief Act of 2009, provisions related to 3% Tax Withholding Laws H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265/S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452/S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 H.R. 3590, Service Members Home Ownership Tax Act of 2009 S. 1678, A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes. H.R. 3200, Americas Affordable Health Choices Act of 2009 H.R. 3463, Death Tax Repeal Permanency Act of 2009 H.R. 3607, Fiscal Year 2010 Federal Aviation Administration Extension Act H.R. 3617, Surface Transportation Extension Act of 2009 H.R. 2454, American Clean Energy and Security Act of 2009 Americas Healthy Future Act of 2009 (bill number not yet assigned) Proposed legislation to create a Home Office Deduction (not introduced) Proposed legislation to adjust the Estate Tax (not introduced) General issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development (specific legislation not yet introduced) Legislation not yet introduced to extend certain perennial expiring tax provisions
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · second_quarter · 2A
H.R. 1705 / S. 556, Financial Product Safety Commission Act of 2009 Issues related to a Systemic Risk Regulator (no specific legislation introduced) S. 1074, Shareholder Bill of Rights Act of 2009 H.R. 627 / S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards H.R. 1105, Omnibus Appropriations Act of 2009 S. 896, Helping Families Save Their Homes Act of 2009, ammendment offered by Senator Durbin to allow mortgage contracts to be modified General issues related to on U.S. capital markets competitiveness and regulation, securities litigation, and eligibility for the Troubled Asset Relief Program P.L. 104-67, Private Securities Litigation Reform Act of 1995 The Obama Administration's proposed Consumer Financial Protection Agency Act of 2009 (no bill number)
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · second_quarter · Q2
S. 896, Helping Families Save Their Homes Act of 2009, specifically the Durbin amendment granting new powers to bankruptcy judges to modify the terms of existing, mortgage contracts, and "cramdown" provisions
H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 Small Business Jump Start Act of 2009 (bill number not yet available) H.R. 2352, Job Creation Through Entrepreneurship Act S. 1233/H.R. 2772, a bill to reauthorize and improve the SBIR and STTR programs The nomination of Karen Mills to Small Business Administrator The nomination and confirmation of the position of Chief Counsel for the SBA Office of Advocacy
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · first_quarter · 1A
S. 61/H.R. 1106 Helping Families Save Their Homes in Bankruptcy Act of 2009
H.R. 1, American Recovery and Reinvestment Act of 2009, including S. AMDT 570 (In the nature of a substitute) Issues relating to: Build America Bonds, Private Activity Bonds, the State Revolving Fund, and other transportation and infrastructure financing mechanisms, tax reform, estate tax, tax deferral, net operating loss, executive compensation, LIFO, and research & development President Obama's FY 2010 budget Tax provisions of the following: H.R. 2, Children's Health Insurance Program Reauthorization Act of 2009 H.R. 1322, Emergency Retiree Health Benefit Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H. Con Res. 85, Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014; includes issues relating to proposed removal of budgetary firewall and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. S. Con Res. 13, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014; includes issues relating to proposed removal of budgetary firewall and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. H.R. 507, To amend the Internal Revenue Code of 1986 to allow a temporary dividends received deduction for taxable years beginning in 2008 or 2009. S. 304, Main Street Recovery Act H.R. 384, TARP Reform and Accountability Act of 2009 S. 31/S. 33, A bill to amend the Internal Revenue Code of 1986 with respect to the proper tax treatment of certain indebtedness discharged in 2009 or 2010, and for other purposes H.R. 422, A bill to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 506/H.R. 1265, Stop Tax Haven Abuse Act S. 260, A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable to imported property H.R. 275, Withholding Tax Relief Act of 2009 S. 292, Withholding Tax Relief Act of 2009 S. 725, Equity for our Nation's Self-employed Act of 2009 Potential Economic Stimulus Legislation
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2009 · first_quarter · Q1
H.R. 1, American Recovery and Reinvestment Act of 2009, including S. AMDT 570 (In the nature of a substitute) Issues relating to: Build America Bonds, Private Activity Bonds, the State Revolving Fund, and other transportation and infrastructure financing mechanisms, tax reform, estate tax, tax deferral, net operating loss, executive compensation, LIFO, and research & development President Obama's FY 2010 budget Tax provisions of the following: H.R. 2, Children's Health Insurance Program Reauthorization Act of 2009 H.R. 1322, Emergency Retiree Health Benefit Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H. Con Res. 85, Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014; includes issues relating to proposed removal of budgetary firewall and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. S. Con Res. 13, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014; includes issues relating to proposed removal of budgetary firewall and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. H.R. 507, To amend the Internal Revenue Code of 1986 to allow a temporary dividends received deduction for taxable years beginning in 2008 or 2009. S. 304, Main Street Recovery Act H.R. 384, TARP Reform and Accountability Act of 2009 S. 31/S. 33, A bill to amend the Internal Revenue Code of 1986 with respect to the proper tax treatment of certain indebtedness discharged in 2009 or 2010, and for other purposes H.R. 422, A bill to amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 506/H.R. 1265, Stop Tax Haven Abuse Act S. 260, A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable to imported property H.R. 275, Withholding Tax Relief Act of 2009 S. 292, Withholding Tax Relief Act of 2009 S. 725, Equity for our Nation's Self-employed Act of 2009 Potential Economic Stimulus Legislation
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2008 · fourth_quarter · Q4
S. 2450, A bill to amend the Federal Rules of Evidence to address the waiver of the attorney-client privilege and the work product doctrine H.R. 4008, Credit and Debit Card Receipt Clarification Act of 2007 S. 2978, Credit and Debit Card Receipt Clarification Act of 2008 H.R. 5767, To prohibit the Secretary of the Treasury and the Board of Governors of the Federal Reserve System from proposing, prescribing, or implementing any regulation under subchapter IV of chapter 53 of title 31, United States Code, and for other purposes H.R. 6870, Payments System Protection Act of 2008 H.R. 3997/H.R. 1424, Emergency Economic Stabilization Act of 2008 Ongoing implementation issues related to the Unlawful Internet Gambling Enforcement Act of 2006 U.S. Securities and Exchange Commission "Reg SHO" and Naked Short Selling issue (no legislation introduced)
H.R. 3997/H.R. 1424, Emergency Economic Stabilization Act of 2008
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2008 · third_quarter · Q3
H.R. 3997, "Emergency Economic Stabilization Act of 2008"
H.R. 6899, Comprehensive American Energy Security and Consumer Protection Act: Title VIII - Energy Tax Incentives H.R. 5351, Renewable Energy and Energy Conservation Tax Act of 2008, provisions on the repeal of oil and gas tax credits S. 2821, Clean Energy Tax Stimulus Act, includeding provisions encouraging responsible use of energy resources H.R. 6049, Energy and Tax Extender Act S. 3125, Energy Independence and Tax Relief Act of 2008 H.R. 6515, Drill Responsibly in Leased Lands Act of 2008 Various legislative proposals to provide for increased domestic exploration and production of oil and natural gas on the Outer Continental Shelf (OCS) (not introduced) S. 3186, Warm in Winter and Cool in Summer Act H.R. 6709, National Environment, Conservation and Energy Independence Act of 2008 H.R. 6049, Renewable Energy and Job Creation Act of 2008 S. 3268, Stop Excessive Energy Speculation Act of 2008 H.R. 6899, Comprehensive American Energy Security and Taxpayer Protection Act of 2008 Comments on MMS 5-Year Plan on Offshore Oil and Gas Leasing Comments on Oil Shale Leasing Program H.R. 6709, National Environment, Conservation and Energy Independence Act of 2008
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2008 · second_quarter · 2A
H.R. 3221, Foreclosure Prevention Act of 2008, bankruptcy provisions
H.R. 5351, Renewable Energy and Energy Conservation Tax Act of 2008 H. Con. Res. 312 and S. Con. Res. 70: Budget Resolution for FY2009 - all tax provisions H.R. 3996, Temporary Tax Relief Act of 2007, including bonus depreciation and increased expensing. Estate/ Death Tax Issues H. R. 4172, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000. H.R.4042, Family Farm, Small Business, and Home Tax Relief Act H. R. 4235, Estate Tax Reduction Act of 2007 H. R. 3475, To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. H.R.2380, Death Tax Repeal Permanency Act of 2007 H.R. 4235, Estate Tax Reduction Act of 2007. H. R. 4242, Certain and Immediate Estate Tax Relief Act of 2007 H.R.3170, Capital Gains and Estate Tax Relief Act of 2007 S.1726, Business Activity Tax Simplification Act of 2007. H.R. 5267, Business Activity Tax Simplification Act of 2008. S.AMDT.4160 to S.CON.RES.70 To provide tax relief to middle-class families and small businesses, property tax relief to homeowners. S.AMDT.4170 to S.CON.RES.70 To protect families, family farms and small businesses by extending the income tax rate structure, raising the death tax exemption to $5 million and reducing the maximum death tax rate to no more than 35%; to keep education affordable by extending the college tuition deduction; and to protect senior citizens from higher taxes on their retirement income, maintain U.S. financial market competitiveness, and promote economic growth by extending the lower tax rates on dividends and capital gains. S.AMDT.4191 and S.AMDT.4372 to S.CON.RES.70 To protect small businesses, family ranches and farms from the Death Tax by providing a $5 million exemption, a low rate for smaller estates and a maximum rate no higher than 35%. Research and Development Tax Credit issues S.AMDT.4348 to S.CON.RES.70 Including the portion on extending expiring tax provisions such as the R&D Tax Credit. S. 2209, Research Credit Improvement Act of 2007. H.R. 1712, Research and Development Tax Credit Act of 2007. S. 41, Research Competitiveness Act of 2007. S. 2318, AMT Repeal and Tax Freedom. S. 2293, Individual Alternative Minimum Tax Repeal Act of 2007. H.R. 4351, AMT Relief Act of 2007. S. 2199, Offshore Deferred Compensation Reform Act of 2007. H.R. 5267, Offshore Deferred Compensation Reform Act of 2007. H.R. 2419, Farm, Nutrition, and Bioenergy Act of 2007, including the payfor, settlement and tax provisions. S.2242, Heartland, Habitat Harvest, and Horticulture Act of 2007, including the payfor, settlement and tax provisions. H.R. 5140, Economic Stimulus Act of 2008. Including the bonus depreciation, increased expensing and tax provisions H.R. 5109, Economic Growth Act. S.2592, A bill to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth. Specter Proposal to Promote Economic Growth H.R. 1023, Withholding Relief Act H.R. 5719, Taxpayer Assistance and Simplification Act of 2008 H.R. 5720, Housing Assistance Tax Act S. 2821, Clean Energy Tax Stimulus Act H.R. 6049, Energy and Tax Extender Act H.R. 6275, Alternative Minimum Tax Relief Act of 2008 H.R. 2642, War Supplemental Appropriations bill S. 3125, Energy Independence and Tax Relief Act of 2008 S. 3044, Consumer-First Energy Act of 2008 Treaty on Taxation Between the United States and Croatia Internal Revenue Service Notice 2008-38 (Government entities required to withhold 3% on payments for services and property) H.R. 5906, Small Business Capital Expansion and Improvement Act of 2008 H.R. 3221, American Housing Rescue and Foreclosure Prevention Act of 2008 H.R. 2641, Military Construction and Veterans Affairs Appropriations of 2008, including domestic spending amendment which which would impose a 0.47% tax surcharge on individual taxpayers who make more than $500,000 and couples who make more than $1 million in adjusted gross income. S. 2886, Alternative Minimum Tax and Extenders Tax Relief Act of 2008 H.R. 3221, American Housing Rescue and Foreclosure Prevention Act of 2008: Tax Title & Crapo Amendments Nos. 5009 & 5110 S. 555, SIMPLE Cafeteria Plan Act of 2007: Entire bill S Corporation modernization proposals Energy Tax Policy: LIFO accounting method proposed legislation (not introduced) Senator Specter legislation topromoteeconomic growth (not introduced) President's FY 2009 Budget - Treasury Bluebook: Pages 61-85: Tax gap proposals S. 1140, Working American Competitiveness Act H.R. 4752, Working American Competitiveness Act H.R. 5720, Housing Assistance Tax Act of 2008: Revenue provisions H.R. 5719, Taxpayer Assistance and Simplification Act of 2008: Entire bill S. 2792, A bill to amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel H.R. 2419, Food and Energy Security Act of 2007: Revenue provisions H.R. 5906, Small Business Capital Expansion and Improvement Act of 2008 H.R. 5267, Business Activity Tax Simplification Act H.R. 1023, Withholding Tax Relief Act of 2007 H.R. 2881, Aviation Investment and Modernization Act of 2008: Revenue provisions H.R. 6049, Renewable Energy and Job Creation Act of 2008: Entire bill H.R. 2642, Military Construction and Veterans Affairs Appropriations Act of 2008: Amendment on "Patriot Tax Surcharge" S. 3044, Consumer-First Energy Act of 2008: Title I - Tax provisions related to oil and gas S. 777, Withholding Tax Relief Act of 2007 H.R. 1870, Contractor Tax Enforcement Act: provisions on contractor tax debts H.R. 1986, Federal Contractor Accountability Act: provisions on contractor tax debts H.R. 3056, Tax Collection Responsibility Act: provisions on Withholding Delay, Prohibition on Private Debt Collection H.R. 4881, Contracting and Tax Accountability Act of 2007: provisions on Tax delinquency for contractors S. 2519, Contracting and Tax Accountability Act of 2007: provisions on Tax delinquency for contractors Tax Delinquency FAR Case 2006011: provisions on Tax certifications by contractors Notice 2008-38, 3% Withholding Law: Treasury notice on 3% withholding law Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users (SAFETEA-LU): Section 11113. Volumetric Excise Tax Credit for Alternative Fuels H.R. 5140, Economic Stimulus Act of 2008: Section 179 regarding expensing and bonus depreciation Proposed revenue raiser related to credit card reporting
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2008 · second_quarter · Q2
H. Con. Res 312 / S. Con. Res. 70, Budget Resolution for FY2009 H.R. 6044, Antitrust Technical Assistance Authorization Act S. 3260, FY 2009 Financial Services and General Government Appropriations bill FY 2009 State and Foreign Operations Appropriations bill S. 3258, FY 2009 Energy and Water Appropriations bill S. 3182, FY 2009 Commerce/Justice/Science Appropriations including provisions related to the Bureau of Economic Analysis, NASA, the Census, and the Manufacturing Extension Partnership bill FY 2009 Interior, Environment, and Related Agencies Appropriations bill S. 3181, FY 2009 Department of Homeland Security Appropriations bill S. 3261, FY 2009 Transportation, Housing and Related Agencies Appropriations bill FY 2009 Military Construction and Veterans Affairs Appropriations bill S. 3230, FY 2009 Department of Labor, Health and Human Services, and Education, and Related Agencies Appropriations bill FY 2009 Legislative Branch Appropriations FY 2009 Agriculture Appropriations FY 2009 Defense Appropriations H.R. 2642, FY 2008 Supplemental Appropriations for the U.S. Census Bureau and the Emergency Fiscal Year 2008 (FY2008) supplemental appropriation for the U.S. Census Bureau
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2008 · first_quarter · Q1
H.R. 5351, Renewable Energy and Energy Conservation Tax Act of 2008, repeal of oil and gas tax credits
H.R. 5244: Credit Cardholders' Bill of Rights Act of 2008 Proposed legislation on regulation of bank balance sheets (not introduced)
Bankruptcy Provisions for: S. 2636: Foreclosure Prevention Act of 2008, all bankruptcy related provisions H.R. 3609, the Emergency Home Ownership and Mortgage Equity Protection Act of 2007, all bankruptcy related provisions
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2007 · year_end · YA
Western Hemisphere Travel Initiative (H.R. 5441--Making Appropriations for the Department of Homeland Security) Travel Promotion Act (S. 1661, H.R. 3232, H.R. 1061, S. 4 - "Improving America's Security by Implementing Unfinished Recommendations of the 9/11 Commission Act") Passenger Vessels Service Act (regulation comments re: Proposed Interpretation Docket Number USCBP-2007-0098); US-VISIT Implementation, Visa Delays and Consular Processing (Secured Borders Open Doors Advisory Committee to DHS and DOS); and, the Visa Waiver Program (Implementing Recommendations of the 9/11 Commission Act of 2007, Public Law 110-53.)
H.R. 6: CLEAN Energy Act of 2007 (Energy Independence and Security Act of 2007) H.R. 8: Death Tax Repeal Permanency Act H.R. 2: Fair Minimum Wage Act of 2007 (also known as: Small Business and Work Opportunity Act of 2007) H.R. 976: Small Business Tax Relief Act of 2007 / CHIP Reauthorization H.R. 1023: Withholding Tax Relief Act of 2007 H.R. 1077: Internet Consumer Protection Act of 2007 H.R. 1252: Federal Price Gouging Prevention Act H.R. 1261: Capital Gains Inflation Relief Act of 2007 H.R. 1562, Katrina Housing Tax Relief Act of 2007 H.R. 1677: Taxpayer Protection Act of 2007 H.R. 1797: Small Business Expensing Expansion and Permanency Act of 2007 HR 1870: Contractor Tax Enforcement Act H.R. 2116: Freight Rail Infrastructure Capacity Expansion Act of 2007 H.R. 2205: Retirement Security for Life Act of 2007 H.R. 2230: A bill to prevent certain discriminatory taxation of natural gas pipeline property H.R. 2380: Death Tax Repeal Permanency Act of 2007 H.R. 2458: Universal Higher Education and Lifetime Learning Act of 2007 H.R. 2776: Renewable Energy and Energy Conservation Tax Act of 2007 H.R. 2785: To amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services H.R. 2834: To amend the Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services H.R. 3056: Tax Collection Responsibility Act of 2007 H.R. 3162: Children's Health and Medicare Protection Act of 2007 H.R. 3648: Mortgage Forgiveness Debt Relief Act of 2007 H.R. 3920: Trade and Globalization Assistance Act of 2007 H.R. 3970: Tax Reduction and Reform Act of 2007 H.R. 3996: Temporary Tax Relief Act of 2007 H.R. 4195: Tax Technical Corrections Act of 2007 H.R. 4351: AMT Relief Act of 2007 H.R. 4839: Tax Technical Corrections Act of 2007 S. 34: Sales Tax Fairness and Simplification Act S. 156: Permanent Internet Tax Freedom Act of 2007 S. 334: Healthy Americans Act S. 347: Minimum Wage Act of 2007 S. 349: Small Business and Work Opportunity Tax Act of 2007 S. 777: Withholding Tax Relief Act of 2007 S. 976: Small Business Tax Relief Act of 2007 S. 1010: Retirement Security for Life Act of 2007 S. 1125: Freight Rail Infrastructure Capacity Expansion Act of 2007 S. 1263: Petroleum Consumer Price Gouging Protection Act S. 1501: Universal Higher Education and Lifetime Learning Act of 2007 S. 1624: A bill to amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services S. 1726: Business Activity Tax Simplification Act of 2007 S. 2223: Habitat and Land Conservation Act of 2007 S. 2242: Heartland, Habitat, Harvest, and Horticulture Act of 2007 S. 2374: Tax Technical Corrections Act of 2007 S 2394: Good Government Contractor Act of 200 Tax Accord with Germany Tax Accord with Denmark Tax Accord with Finland Tax Accord with Belgium H.R. 743, S. 156: Permanent Internet Tax Freedom Ac of 2007 H.R. 275: Global Online Freedom Act of 2007 HR 819/S 381 - Retirement Security for Life Act S. 55 - Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 4839 - Tax Technical Corrections Act of 2007 H.R. 3501 - To amend the Internal Revenue Code of 1986 to provide that indebtedness incurred by a partnership in acquiring securities and commodities is not treated as acquisition indebtedness by organizations which are limited partners for purposes of the unrelated business income tax. H.R. 3417 - To establish the Commission on the Tax Treatment of Hedge Funds and Private Equity H.R. 4172 - To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000 H.R. 4235 - Estate Tax Reduction Act of 2007 S. 1040 - Tax Simplification Act of 2007 H.R. 4159 - Simplified USA Tax Act of 2007 H.R. 3693 - American Competitiveness Tax Act of 2007 S. 1140 Working American Competitiveness Act H.R. 4752- Working American Competitiveness Act
CHAMBER OF COMMERCE OF THE U.S.A. via CHAMBER OF COMMERCE OF THE U.S.A.
2007 · year_end · YY
HR 2497 Fair and Reliable Medical Justice Act S 1481 Fair and Reliable Medical Justice Act HR 34 Pilot Program in Certain District Courts
S. 186 Attorney-Client Privilege Protection Act of 2007 (ACPPA) HR. 3013 - Attorney-Client Privilege Protection Act of 2007 H.R. 1279 - Gang Deterrence and Community Protection Act.
H.R. 1591: U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007 S. Con.Res. 21: U.S. Government Congressional Budget for fiscal year 2008, appropriated budgetary levels for 07' and 2009-2012 H.R. 2764 - H. Rept. 110-497 FY 2008 Consolidated Appropriations Act, the omnibus
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Bureau of Labor Statistics (BLS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, 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), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Bureau of Labor Statistics (BLS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, 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), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Labor Statistics (BLS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Office of the Vice President of the United States, Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Social Security Administration (SSA), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Office of the Vice President of the United States, Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Social Security Administration (SSA), 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. Trade Representative (USTR), White House Office
Filing targets: Agency for Toxic Substances & Disease Registry, Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), Office of the Vice President of the United States, Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Social Security Administration (SSA), 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. Trade Representative (USTR), White House Office
Filing 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
Filing 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
Filing 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
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. Geological Survey (USGS), U.S. Trade Representative (USTR), White House Office
H.R. 160, Protect Medical Innovation Act of 2015 H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 636, America's Small Business Tax Relief Act of 2015 H.R. 644, Trade Facilitation and Trade Enforcement Act of 2015, including provisions relating to moratorium on internet access taxes H.R. 765, Restaurant and Retail Jobs and Growth Act H.R. 880, American Research and Competitiveness Act of 2015 H.R. 961, Permanent Active Financing Exception Act of 2015 H.R. 1105/S. 860, Death Tax Repeal Act of 2015 H.R. 2510, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 2775, Remote Transactions Parity Act of 2015 S. 149, Medical Device Access and Innovation Protection Act S. 431, Internet Tax Freedom Forever Act S. 698, Marketplace Fairness Act of 2015 Online Sales Simplification Act of 2015 (discussion draft) Various issues relating to tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, Section 179 expensing limits, and flow-throughs; legislative proposals on corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain, Japan and Poland and a protocol amending the Convention on Mutual Administrative Assistance in Tax Matters; Consolidated Appropriations Act, 2016 (P.L. 114-113) including provisions relating to Division Q, Protecting Americans from Tax Hikes Act of 2015, section 201, modification of filing dates of returns and statements relating to employee wage information and nonemployee compensation to improve compliance; section 45R of the Internal Revenue Code pertaining to the tax credit for employee health insurance expenses of small employers; tax reform; international competitiveness of corporate tax rates; patent box or innovation box proposals; corporate integration proposals; interpretation of IRS Rule 305(c); financial transaction tax
Filing 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), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Fish & Wildlife Service (USFWS), U.S. Geological Survey (USGS), U.S. Trade Representative (USTR), White House Office
H.R. 22, Fixing America's Surface Transportation (FAST) Act, including provisions relating to House Amendment 813, prohibiting Export-Import Bank assistance to state-sponsors of terrorism H.R. 403, Free Trade with Cuba Act H.R. 597, Reform Exports and Expand the American Economy Act H.R. 635, Promoting American Agricultural and Medical Exports to Cuba Act of 2015 H.R. 644/S. 1269, Trade Facilitation and Trade Enforcement Act of 2015 H.R. 664/S. 299, Freedom to Travel to Cuba Act of 2015 H.R. 820, Currency Reform for Fair Trade Act H.R. 978/S. 489, Low Value Shipment Regulatory Modernization Act of 2015 H.R. 1031/S. 824, Promoting U.S. Jobs through Exports Act of 2015 H.R. 1295, Trade Preferences Extension Act of 2015 H.R. 1314, Trade Act of 2015 H.R. 1735, National Defense Authorization Act for Fiscal Year 2016, including provisions relating to Senate Amendment 1986, to reauthorize and reform the Export-Import Bank of the United States H.R. 1890/S. 995, Bipartisan Congressional Trade Priorities and Accountability Act of 2015 H.R. 1907, Trade Facilitation and Trade Enforcement Act of 2015 H.R. 2029, Consolidated Appropriations Act, 2016 H.R. 2146, Defending Public Safety Employees' Retirement Act, including provisions relating to Title 1, Bipartisan Congressional Trade Priorities and Accountability Act of 2015 H.R. 2393, Country of Origin Labeling Amendments Act of 2015 H.R. 2577, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2016 H.R. 2578, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2016, including provisions relating to State Trade and Export Promotion (STEP) grants H.R. 2745/S. 2102, Standard Merger and Acquisition Reviews Through Equal Rules Act of 2015 H.R. 2772, Department of State, Foreign Operations, and Related Programs Appropriations Act, 2016 H.R. 3611/S. 819, Export-Import Bank Reform and Reauthorization Act of 2015 H.R. 4219, To authorize the extension of nondiscriminatory treatment (normal trade relations treatment) to the products of Kazakhstan S. 491, Freedom to Export to Cuba Act of 2015 S. 1015, Trade Facilitation and Trade Enforcement Act of 2015 S. 2201, Global Gateways Trade Capacity Act of 2015 H.Res. 450, Providing for the consideration of the bill (H.R. 597) to reauthorize the Export-Import Bank of the United States, and for other purposes Draft legislation titled Maritime Transportation Security Act Potential Legislation similar to H.R. 4095, Online Pharmacy Safety Act of 2012 Potential Legislation similar to H.R. 4216, Foreign Counterfeit Prevention Act of 2012 Potential Legislation similar to H.R. 5233, Trade Secrets Protection Act of 2014 Potential Legislation similar to H.R. 5696/S.2922, Hong Kong Human Rights and Democracy Act (113th Congress) Potential Legislation similar to H.R. 6654, Foreign Counterfeit Prevention Act of 2012 Potential Legislation similar to S. 2002, Online Pharmacy Safety Act of 2012 Various issues relating to Trade Promotion Authority (TPA); Trans-Pacific Partnership (TPP) Agreement negotiations; Transatlantic Trade and Investment Partnership (TTIP) negotiations; Generalized System of Preferences (GSP); Trade Adjustment Assistance (TAA); reauthorization of the Export-Import Bank of the United States; the expanded use of software asset management by the Federal Government and its contractors; Trade Facilitation Agreement (TFA); Trade in Services Agreement (TISA) negotiations; U.S.-Central Asia Trade and Investment Framework Agreement (TIFA); U.S.-European Union Safe Harbor; U.S.-European Union Energy Relations; implementation of Section 182 of the Trade Act of 1974 (P.L. 93-618), as amended by the Omnibus Trade and Competitiveness Act of 1988 and the Uruguay Round Agreements Act (the "Special 301 Report"); implementation of Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111-203), G-20 obligations on Financial Service Reforms; International Telecommunications Union; Transatlantic Economic Council; World Health Organization (WHO); World Intellectual Property Organization (WIPO); World Trade Organization (WTO) negotiations; Office of the Intellectual Property Enforcement Coordinator and the National Intellectual Property Rights Coordination Center; patent linkage and regulatory data protection; plain packaging; USPTO IP Attache Program; China's IPR, industrial policies and cybersecurity issues; IP issues related to internet counterfeiting and piracy; Anti-Counterfeiting Trade Agreement; IP issues related to trade secret theft; IP issues related to the Asia-Pacific Economic Cooperation (APEC); IP issues related to United Nations Framework Convention on Climate Change (UNFCCC); IP issues relating to Australia, Brazil, Canada, China, India, Japan, Mexico, Russia and Europe; U.S.- Argentina economic relations; U.S.- Bangladesh economic relations; U.S.- Brazil economic relations; U.S.- China economic relations; U.S.- Egypt economic and commercial relations; U.S.- Japan economic relations; U.S.- Jordan economic and commercial relations; U.S.- Korea economic relations; U.S.- Mexico economic relations; U.S.- Pakistan economic relations; U.S. - Russia economic relations; U.S. - Canada Regulatory Cooperation Council (RCC); U.S. trade relations with the Middle East and North Africa; U.S. sanctions on Burma; Ukraine related sanctions; Permanent Normal Trade Relations (PNTR) for Kazakhstan; Overseas Private Investment Corporation (OPIC); trade embargo with Cuba; African Growth and Opportunity Act (AGOA); trade policy consideration with regard to cross-border data flows and issues of forced localization; bilateral investment treaty negotiations with China; trade, regulatory and bilateral investment treaty negotiations with India; Miscellaneous Tariff Bill (MTB); International Monetary Fund (IMF) quota reform; international capital standards for insurance and US-EU regulatory cooperation for insurance; funding for the Multilateral Development Banks (MDBs), including the World Bank, the African Development Bank (AfDB), the Asian Development Bank (ADB), the Inter-American Development Bank (IDB), the European Bank for Reconstruction and Development (EBRD) and the International Monetary Fund (IMF); international affairs budget; promoting transatlantic investment, trade and regulatory cooperation; international concerns in the areas of antitrust, standards and investment; advancing international regulatory cooperation; Air Cargo Advance Screening Pilot and Regulation; internet governance and Internet Assigned Numbers Authority (IANA) transition; sugar reform
H.R. 22, Fixing America's Surface Transportation (FAST) Act H.R. 160, Protect Medical Innovation Act of 2015 H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 636, America's Small Business Tax Relief Act of 2015 H.R. 644, Trade Facilitation and Trade Enforcement Act of 2015, including provisions relating to moratorium on internet access taxes H.R. 765, Restaurant and Retail Jobs and Growth Act H.R. 880, American Research and Competitiveness Act of 2015 H.R. 961, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1105, Death Tax Repeal Act of 2015 H.R. 1314, Bipartisan Budget Act of 2015 H.R. 2029, Consolidated Appropriations Act, 2016, including provisions relating to House Amendment 2 H.R. 2510, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 2577, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2016, including provisions relating to anti-inversion policy H.R. 3762, Restoring Americans' Healthcare Freedom Reconciliation Act of 2015, including provisions relating to Senate Amendments 2881 and 2882 and anti-inversion policy H.R. 3856, Information Reporting Simplification Act of 2015, including provisions relating to lowering the threshold for electronic filing with the IRS, reducing the time in which small businesses have to file 1099 returns, and mandating the IRS create a website to file 1099 returns H.R. 3934, Corporate Fair Share Tax Act S. 149, Medical Device Access and Innovation Protection Act S. 698, Marketplace Fairness Act of 2015 S. 981, Invest in Transportation Act S. 1946, Tax Relief Extension Act of 2015 Online Sales Simplification Act of 2015 (discussion draft) Potential legislation similar to S. 2736, Tax Refund Theft Prevention Act of 2014 Various issues relating to tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, Section 179 expensing limits, and flow-throughs; legislative proposals on corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain, Japan and Poland and a protocol amending the Convention on Mutual Administrative Assistance in Tax Matters; tax reform; sales tax collection issues; international tax policy; international competitiveness of corporate tax rates; patent box or innovation box proposals; interpretation of IRS Rule 305(c); financial transaction tax
Filing 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), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Nuclear Regulatory Commission (NRC), 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. Trade Representative (USTR), White House Office
H.R. 2, Medicare Access and CHIP Reauthorization Act of 2015 H.R. 160, Protect Medical Innovation Act of 2015 H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 636, America's Small Business Tax Relief Act of 2015 H.R. 765, Restaurant and Retail Jobs and Growth Act H.R. 880, American Research and Competitiveness Act of 2015 H.R. 961, To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income H.R. 1105, Death Tax Repeal Act of 2015 H.R. 1735/S. 1376, National Defense Authorization Act for Fiscal Year 2016, including provisions relating to procurement policy, inversion contracting matters, contractor blacklisting, and Senate Amendment 1559 regarding debarring inverted Department of Defense contractors H.R. 2028, Energy and Water Development and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting H.R. 2510, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 2577, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting H.R. 2578, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters, contractor blacklisting H.R. 2685, Department of Defense Appropriations Act, 2016, including provisions relating to potential amendment regarding debarring inverted Department of Defense contractors H.R. 2772, Department of State, Foreign Operations, and Related Programs Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 2822, Department of the Interior, Environment, and Related Agencies Appropriations Act 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting S. 149, Medical Device Access and Innovation Protection Act S. 676, Identity Theft and Tax Fraud Prevention Act of 2015, including provisions relating to lowering the threshold for electronic filing with the IRS, reducing the time in which small businesses have to file 1099 returns, and mandating the IRS create a website to file 1099 returns S. 698, Marketplace Fairness Act of 2015 S. 981, Invest in Transportation Act, including provisions relating to repatriation S. 1589, Building and Renewing Infrastructure for Development and Growth in Employment (BRIDGE) Act S. 1619, Department of Homeland Security Appropriations Act 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting S. 1695, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting S. 1800, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting S. 1827, Small Business Tax Compliance Relief Act of 2015 S. 1910, Financial Services and General Government Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting S. 1946, Tax Relief Extension Act of 2015 S. Con. Res. 11, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2016 and setting forth the appropriate budgetary levels for fiscal years 2017 through 2025, including provisions relating to the gas tax, corporate inversions, offshore tax loopholes, section 179 expensing, earnings stripping, the estate tax and LIFO repeal Online Sales Simplification Act of 2015 (discussion draft) Potential legislation similar to S. 2736, Tax Refund Theft Prevention Act of 2014 Various issues relating to tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competitiveness of corporate tax rates; legislative proposals on corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain and Poland; tax reform; tax expenditures; Senate Finance Committee tax reform working groups; patent box or innovation box proposals; cash accounting; potential changes to the Small Business Regulatory Enforcement Fairness (SBREFA) Act of 1996 (P.L. 104-121); interpretation of IRS Rule 305(c); financial transaction tax
Filing 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), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
H.R. 2, Medicare Access and CHIP Reauthorization Act of 2015 H.R. 25, FairTax Act of 2015 H.R. 27, Tax Code Termination Act H.R. 160, Protect Medical Innovation Act of 2015 H.R. 235, Permanent Internet Tax Freedom Act H.R. 625, Infrastructure 2.0 Act H.R. 636, America's Small Business Tax Relief Act of 2015 H.R. 880, American Research and Competitiveness Act of 2015 H.R. 1105, Death Tax Repeal Act of 2015 H.R. 1735/S. 1376, National Defense Authorization Act for Fiscal Year 2016, including provisions relating to procurement policy, Buy American, inversion contracting matters, contractor blacklisting, and Senate Amendment 1559 regarding debarring inverted Department of Defense contractors H.R. 2028, Energy and Water Development and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting H.R. 2577, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting H.R. 2578, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters, contractor blacklisting, and Buy American H.R. 2685, Department of Defense Appropriations Act, 2016, including provisions relating to potential amendment regarding debarring inverted Department of Defense contractors H.R. 2772, Department of State, Foreign Operations, and Related Programs Appropriations Act, 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting H.R. 2775, Remote Transactions Parity Act of 2015 H.R. 2822, Department of the Interior, Environment, and Related Agencies Appropriations Act 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting S. 149, Medical Device Access and Innovation Protection Act S. 698, Marketplace Fairness Act of 2015 S. 981, Invest in Transportation Act, including provisions relating to repatriation S. 1589, Building and Renewing Infrastructure for Development and Growth in Employment (BRIDGE) Act S. 1619, Department of Homeland Security Appropriations Act 2016, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting S. Con. Res. 11, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2016 and setting forth the appropriate budgetary levels for fiscal years 2017 through 2025, including provisions relating to the gas tax, corporate inversions, offshore tax loopholes, section 179 expensing, earnings stripping, the estate tax and LIFO repeal Fiscal Year 2016 Financial Services and General Government Appropriations Act, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting Fiscal Year 2016 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, including provisions relating to procurement policy, inversion contracting matters and contractor blacklisting Online Sales Simplification Act of 2015 (discussion draft) Various issues relating to tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competiveness of corporate tax rates; legislative proposals on corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain and Poland; tax reform; tax expenditures; Senate Finance Committee tax reform working groups; patent box or innovation box proposals; small business tax regulation reform; potential changes to the Small Business Regulatory Enforcement Fairness (SBREFA) Act of 1996 (P.L. 104-121); cash accounting; interpretation of IRS Rule 305(c); financial transaction tax; IRS notice 2015-16 pre-rulemaking notice regarding implementation of the Patient Protection and Affordable Care Act (P.L. 111-148) section 49801 excise tax on high cost employer sponsored health coverage including issues related to compliance cost
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), 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), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
H.R. 1007, Get Reinvesting in Opportunities for Workers (GROW) American Jobs Act H.R. 1393, Innovation in Surface Transportation Act of 2015 S. Con. Res. 11, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2016 and setting forth the appropriate budgetary levels for fiscal years 2017 through 2025, including provisions relating to Senate Amendment 863 Fiscal Year 2016 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act Fiscal Year 2016 Energy and Water Development, and Related Agencies Appropriations Act Preserving Americas Highways and Transit (PATH) Act (discussion draft) Potential legislation titled Invest in Transportation Act of 2015, including provisions relating to repatriation Potential legislation similar to H.R. 647, Achieving a Better Life Experience (ABLE) Act of 2014 Potential legislation similar to H.R.3486, Transportation Empowerment Act (113th Congress) Potential legislation similar to H.R. 4848, Repeal and Rebuild Act of 2014 Potential legislation similar to H.R. 5021, Highway and Transportation Funding Act of 2014 Potential legislation similar to S. 1702, Transportation Empowerment Act (113th Congress) Potential legislation similar to S. 1716, Building and Renewing Infrastructure for Development and Growth in Employment (BRIDGE) Act (113th Congress) Potential legislation similar to S. 1957, Partnership to Build America Act of 2014 Potential legislation similar to S. 2094, Vessel Incidental Discharge Act (113th Congress) Various issues relating to implementation and reauthorization of Moving Ahead for Progress in the 21st Century Act (MAP-21) (P.L. 112-141), including maintaining funding levels; use of tax policy to pay for transportation including mandatory repatriation, repatriation holidays; implementation of Federal Aviation Administration Modernization and Reform Act (P.L. 112-95); implementation of the Water Resources Reform and Development Act of 2014 (P.L. 113-121); implementation of the Highway Transportation Funding Act of 2014 (P.L. 113-159); reauthorization of the Federal Aviation Administration; National Freight Advisory Council; revenue sources for the Highway Trust Fund; expanding public-private partnerships for public infrastructure; funding and financing mechanisms for surface transportation, aviation, marine transportation, and clean water infrastructure including national infrastructure banks, infrastructure investment funds, bonding programs, special purpose bonds and public private partnerships; movement of waterborne commerce along the nations inland waterways; water resources; Buy America provisions; commercial trucking hours of service; truck productivity, specifically twin-33s; railroad tank car operational controls
H.R. 2, Medicare Access and CHIP Reauthorization Act of 2015 H.R. 160, Protect Medical Innovation Act of 2015 H.R. 415 / S. 198, Stop Corporate Inversions Act of 2015 H.R. 625, Infrastructure 2.0 Act H.R. 636, America's Small Business Tax Relief Act of 2015 H.R. 1105, Death Tax Repeal Act of 2015 S. 149, Medical Device Access and Innovation Protection Act S. 698, Marketplace Fairness Act of 2015 S. Con. Res. 11, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2016 and setting forth the appropriate budgetary levels for fiscal years 2017 through 2025, including provisions relating to the gas tax, corporate inversions, offshore tax loopholes, section 179 expensing, earnings stripping, the estate tax and LIFO repeal Online Sales Simplification Act of 2015 (discussion draft) Potential legislation similar to S. 2736, Tax Refund Theft Prevention Act of 2014, including provisions relating to section 11, lowering the threshold for electronic filings with the IRS and section 12, reducing the time in which small businesses have to file a return Potential legislation titled Invest in Transportation Act of 2015, including provisions relating to repatriation Various issues relating to tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competitiveness of corporate tax rates; legislative proposals on corporate tax inversions; repatriation of multinational business earnings; bilateral income tax treaties and protocols, including those with Chile, Hungary, Switzerland, Luxembourg, Spain and Poland; tax reform; Senate Finance Committee tax reform working groups; contracting ban for inverted U.S. companies; interpretation of IRS Rule 305(c)
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Bureau of Investigation (FBI), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), 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. Trade Representative (USTR), White House Office
H.R. 1, Tax Reform Act of 2014 H.R. 4, Jobs for America Act H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 83, Consolidated and Further Continuing Appropriations Act, 2015, including provisions relating to procurement policy, Buy America, inversion contracting matters, and contractor blacklisting H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013 H.R. 694, Corporate Tax Fairness Act H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 851 / S. 337 / S. 2569 , Bring Jobs Home Act H.R. 886, America's Small Business Tax Relief Act of 2013 H.R. 3724 / S. 1364, Digital Goods and Services Tax Fairness Act of 2013 H.R. 4438, American Research and Competitiveness Act of 2014 H.R. 4453, S Corporation Permanent Tax Relief Act of 2014 H.R. 4457, America's Small Business Tax Relief Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 4923, Energy and Water Development and Related Agencies Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5016, Financial Services and General Government Appropriations Act, 2015, including provisions relating to procurement policy, inversion contracting matters, and contractor blacklisting H.R. 5278 / S. 2704, No Federal Contracts for Corporate Deserters Act of 2014 H.R. 5771, Tax Increase Prevention Act of 2014 S. 193, Startup Innovation Credit Act of 2013 S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 410, Wall Street Trading and Speculators Tax Act S. 2260, EXPIRE Act of 2014 S. 2432, Bank on Students Emergency Loan Refinancing Act S. 2736, Tax Refund Theft Prevention Act of 2014, including provisions relating to section 11, lowering the threshold for electronic filings with the IRS and section 12, reducing the time in which small businesses have to file a return S. 2786, Corporate Inverters Earnings Stripping Reform Act of 2014 Draft legislation titled Remote Transaction Parity Act of 2014 Various issues relating to the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); implementation of the Housing and Economic Recovery Act of 2008 (P.L. 110-289), including Section 3091 - provisions relating to data collection and return requirements; Chairman Goodlattes principles governing sales tax collection legislation; Senator Levins Management and Control corporate residency proposal; comprehensive tax reform, including House Ways and Means Committee working drafts and Chairman Camps comprehensive draft bill; tax extenders including R&D tax credit, bonus depreciation, exemptions for active financing income, deferral tax provisions, S-Corp tax provisions, and Section 179 expensing limits; international competiveness of corporate tax rates; legislative proposals on corporate tax inversions; Alternative Minimum Tax (AMT); extension of unemployment insurance; House Judiciary Committee Principles on Internet Sales Tax; tax reform; entitlement reform; tax inversion; tax gap and small business paperwork and compliance burdens; sequestration; interpretation of IRS Rule 305(c); IRS efforts to evaluate the effectiveness of the 1099-K pilot matching program
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), 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), Office of the Comptroller of the Currency (OCC), 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. Forest Service, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), 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), Office of the Comptroller of the Currency (OCC), 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. Forest Service, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), 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), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Aviation Administration (FAA), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), 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), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), 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), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, 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), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
H.R. 491, Global Online Freedom Act of 2013 H.R. 624, Cyber Intelligence Sharing and Protection Act H.R. 684 / S. 336 / S. 743, Marketplace Fairness Act of 2013 H.R. 756, Cyber-Security Enhancement Act of 2013 H.R. 983, Online Communications and Geolocation Protection Act H.R. 1123 / S. 517, Unlocking Consumer Choice and Wireless Competition Act H.R. 1312 / S.639, Geolocational Privacy and Surveillance Act H.R. 1468, SECURE IT H.R. 1847 / S. 607, Electronic Communications Privacy Act Amendments Act of 2013 H.R. 1852, Email Privacy Act H.R. 2844, Federal Communications Commission Consolidated Reporting Act of 2013 S. 467, Wireless Device Independence Act of 2013 S. 607, Electronic Communications Privacy Act Amendments Act of 2013 S. 884, Deter Cyber Theft Act S. 1193, Data Security and Breach Notification Act of 2013 S. 1353, Cybersecurity Act of 2013 S. 1364, Digital Goods and Services Tax Fairness Act of 2013 21st Century Cyber Threats, House Judiciary Committee (discussion draft) Location Privacy Protection Act (draft) Potential legislation similar to H.R. 1860, Digital Goods and Services Tax Fairness of 2011 Federal Communications Commission Process Reform Act of 2013 (discussion draft) Fiscal Year 2014 Appropriations legislation, including provisions relating to IP enforcement funding Various issues relating to the implementation of Consolidated and Further Continuing Appropriations Act for Fiscal Year 2013 (P.L. 113-6); cell phone geotracking; copyright and trademark infringement; Trans-Pacific Partnership (TPP) agreement, Russia Permanent Normal Trade Relations (PNTR), and other trade agreements; Customs Facilitation and Trade Enforcement Reauthorization; privacy legislation; Office of the Intellectual Property Enforcement Coordinator and the National Intellectual Property Rights Coordination Center; securing clarification that criminal copyright infringement through unauthorized streaming is a felony; Executive Order 13636, Improving Critical Infrastructure Cyber security, including data breach provisions; Cyber security; ICANN's gTLD program; data breach notification; Telephone Consumer Protection Act (P.L. 108-10) modernization; House Judiciary Committee Principles on Internet Sales Tax
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Reserve System, General Services Administration (GSA), Government Accountability Office (GAO), 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), 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. Trade & Development Agency (USTDA), U.S. Trade Representative (USTR), White House Office
H.R. 491, Global Online Freedom Act of 2013 H.R. 624, Cyber Intelligence Sharing and Protection Act H.R. 684 / S. 336, Marketplace Fairness Act of 2013 H.R. 756, Cyber-Security Enhancement Act of 2013 H.R. 983, Online Communications and Geolocation Protection Act H.R. 1123 / S. 517, Unlocking Consumer Choice and Wireless Competition Act H.R. 1312 / S.639, Geolocational Privacy and Surveillance Act H.R. 1468, SECURE IT H.R. 1847 / S. 607, Electronic Communications Privacy Act Amendments Act of 2013 H.R. 1852, Email Privacy Act S. 467, Wireless Device Independence Act of 2013 S. 607, Electronic Communications Privacy Act Amendments Act of 2013 S. 1193, Data Security and Breach Notification Act of 2013 21st Century Cyber Threats, House Judiciary Committee (discussion draft) Location Privacy Protection Act (draft) Potential legislation similar to H.R. 1860, Digital Goods and Services Tax Fairness of 2011 Various issues relating to the implementation of Consolidated and Further Continuing Appropriations Act for Fiscal Year 2013 (P.L. 113-6), including provisions relating to IP enforcement funding; cell phone geotracking; copyright and trademark infringement; Trans-Pacific Partnership (TPP) agreement, Russia Permanent Normal Trade Relations (PNTR), and other trade agreements; Customs Facilitation and Trade Enforcement Reauthorization; privacy legislation; Office of the Intellectual Property Enforcement Coordinator and the National Intellectual Property Rights Coordination Center; securing clarification that criminal copyright infringement through unauthorized streaming is a felony; Executive Order 13636, Improving Critical Infrastructure Cyber security, including data breach provisions; Cyber security; ICANN's gTLD program; data breach notification; Telephone Consumer Protection Act (P.L. 108-10) modernization; IP enforcement funding
H.R. 30, Small Business Investment Enhancement and Tax Relief Act H.R. 233, To amend chapter 31 of title 31, United States Code, to provide for an orderly process by which the debt ceiling is increased H.R. 243, Bowles-Simpson Plan of Lowering Americas Debt Act H.R. 325, No Budget, No Pay Act of 2013 H.R. 516, Middle Class Payroll Tax Relief Act H.R. 523, Protect Medical Innovation Act of 2013 H.R. 581, First Responder Medical Device Tax Relief Act H.R. 582, Healthcare Tax Relief and Mandate Repeal Act H.R. 684 / S. 336, Marketplace Fairness Act of 2013 H.R. 694, Corporate Tax Fairness Act H.R. 714 / S. 310, Startup Act 3.0 H.R. 763, To repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act H.R. 766 / S. 321, Paying a Fair Share Act of 2013 H.R. 815, To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business H.R. 851 / S. 337, Bring Jobs Home Act H.R. 880 / S. 410, Wall Street Trading and Speculators Tax Act H.R. 886, Americas Small Business Tax Relief Act of 2013 H.R. 903, American Job Protection Act H.R. 1013, Discretionary Spending Reduction Act H.R. 1202 / S. 547, One Percent Spending Reduction Act of 2013 H.R. 1248 / S. 610, To amend the Patient Protection and Affordable Care Act to repeal certain limitations on health care benefits H.R. 1295, Medical Device Tax Elimination Act H.R. 1558 / S. 24, Small Business Health Relief Act of 2013 S. 18, Sequester Replacement and Spending Reduction Act of 2013 S. 43, Dollar-for-Dollar Deficit Reduction Act S. 193, Startup Innovation Credit Act of 2013 S. 232, Medical Device Access and Innovation Protection Act S. 250, Corporate Tax Dodging Prevention Act S. 268, CUT Loopholes Act S. 277, Job Prevention and Economic Certainty Act of 2013 S. 278, Job Preservation and Sequester Replacement Act of 2013 S. 388, American Family Economic Protection Act of 2013 S. 399, American Job Protection Act S. 603, Jobs and Premium Protection Act S. 606, SEAL Act S. 953, Student Loan Affordability Act of 2013, provisions relating to tax H. Con. Res. 25, Establishing the budget for the United States Government for fiscal year 2014 and setting forth appropriate budgetary levels for fiscal years 2015 through 2023 S. Con. Res. 8, An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2014, revising the appropriate budgetary levels for fiscal year 2013, and setting forth the appropriate budgetary levels for fiscal years 2015 through 2023 Potential legislation similar to H.R. 1860, Digital Goods and Services Tax Fairness of 2011 Various issues relating to implementation of Consolidated and Further Continuing Appropriations Act for Fiscal Year 2013 (P.L. 113-6); the fiscal cliff, tax reform, entitlement reform and sequestration; the implementation of Middle Class Tax Relief and Job Creation Act of 2012 (P.L. 112-96); Chairman Paul Ryan's FY13 Budget Proposal; R&D tax credit; tax extenders; S-Corp tax provisions; deferral tax provisions; international competiveness of corporate tax rates; exemptions for active financing income; comprehensive tax reform, including House Ways and Means Committee working drafts; higher education, including student loan interest rates; small business tax reform; tax reform; entitlement reform; national debt/deficit
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Deposit Insurance Corporation (FDIC), 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), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade & Development Agency (USTDA), U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), 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), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade & Development Agency (USTDA), U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), 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. Trade Representative (USTR), White House Office
H.R. 611, BEST PRACTICES Act H.R. 654, Do Not Track Me Online Act H.R. 1528, Consumer Privacy Protection Act of 2011 H.R. 1707, Data Accountability and Trust Act H.R. 1841, Data Accountability and Trust Act (DATA) of 2011 H.R. 1860 / S. 971, Digital Goods and Services Tax Fairness Act of 2011 H.R. 1895, Do Not Track Kids Act of 2011 H.R. 2168, Geolocational Privacy and Surveillance Act H.R. 2577, SAFE Data Act H.R. 3035, Mobile Informational Call Act of 2011 H.R. 3261, Stop Online Piracy Act H.R. 3309, Federal Communications Commission Process Reform Act of 2011 H.R. 3310, Federal Communications Commission Consolidated Reporting Act of 2011 H.R. 3523, Cyber Intelligence and Sharing Protection Act H.R. 3596 / S. 3402, United States Call Center Worker and Consumer Protection Act H.R. 3605, Global Online Freedom Act H.R. 4078, Red Tape Reduction and Small Business Jobs Creation Act, opposed privacy-related amendments White House Proposal on Data Privacy in a Networked World: A Framework for Protecting Privacy and Promoting Innovation in the Global Digital Economy H.R. 4263, SECURE IT Act of 2012 H.R. 5326 / S. 2323, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2013, including provisions relating to IP enforcement funding S. 799, Commercial Privacy Bill of Rights Act of 2011 S. 913, Do-Not-Track Online Act of 2011 S. 968, Preventing Real Online Threats to Economic Creativity and Theft of Intellectual Property Act of 2011 S. 1151, Personal Data Privacy and Security Act of 2011 S. 1207, Data Security and Breach Notification Act of 2011 S. 1212, Geolocational Privacy and Surveillance Act S. 1223, Location Privacy Protection Act of 2011 S. 1408, Data Breach Notification Act of 2011 S. 1434, Data Security Act of 2011 S. 1535, Personal Data Protection and Breach Accountability Act of 2011 S. 1536, NOTICE Act of 2011 S. 1780, Federal Communications Commission Consolidated Reporting Act of 2011 S. 1784, Federal Communications Commission Process Reform Act of 2011 S. 1817, Telecommunications Jobs Act of 2011 S. 1832, Marketplace Fairness Act S. 2105, Cybersecurity Act of 2012 S. 2151, SECURE IT S. 3333, Data Security and Breach Notification Act of 2012 S. 3342, SECURE IT Act of 2012 S. 3414, CSA2012 H. RES. 57, Expressing the sense of the House of Representatives that the United Nations and other international governmental organizations shall not be allowed to exercise control over the Internet H. CON. RES. 127, Expressing the sense of Congress regarding actions to preserve and advance the multi-stakeholder governance model under which the Internet has thrived S. CON. RES. 50, A concurrent resolution expressing the sense of Congress regarding actions to preserve and advance the multistakeholder governance model under which the Internet has thrived Various issues relating to the Trans-Pacific Partnership (TPP) Agreement, Russia PNTR and other trade agreements; Customs Facilitation and Trade Enforcement Reauthorization; privacy legislation; office of the Intellectual Property Enforcement Coordinator and the National Intellectual Property Rights Coordination Center; securing clarification that criminal copyright infringement through unauthorized streaming is a felony; White House Cyber Security Legislative Proposal, including data breach provisions; ICANNs gTLD program
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), 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), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Vice President of the United States, 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. Trade Representative (USTR), White House Office
H.R. 611, BEST PRACTICES Act H.R. 654, Do Not Track Me Online Act H.R. 1528, Consumer Privacy Protection Act of 2011 H.R. 1707, Data Accountability and Trust Act H.R. 1841, Data Accountability and Trust Act (DATA) of 2011 H.R. 1860, Digital Goods and Services Tax Fairness Act of 2011 H.R. 1895, Do Not Track Kids Act of 2011 H.R. 2112, Consolidated and Further Continuing Appropriations Act, 2012, including provisions relating to IP enforcement funding H.R. 2168, Geolocational Privacy and Surveillance Act H.R. 2577, SAFE Data Act H.R. 2596 / S. 1572, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2012, including provisions relating to IP enforcement funding H.R. 3035, Mobile Informational Call Act of 2011 H.R. 3309, Federal Communications Commission Process Reform Act of 2011 H.R. 3310, Federal Communications Commission Consolidated Reporting Act of 2011 H.R. 3523, The Cyber Intelligence and Sharing Protection Act H.R. 3605, Global Online Freedom Act H.R. 4263, SECURE IT Act of 2012 H.Con.Res. 127, Expressing the sense of Congress regarding actions to preserve and advance the multistakeholder governance model under which the Internet has thrived S. 799, Commercial Privacy Bill of Rights Act of 2011 S. 913, Do-Not-Track Online Act of 2011 S. 968, Preventing Real Online Threats to Economic Creativity and Theft of Intellectual Property Act of 2011 S. 971, Digital Goods and Services Tax Fairness Act of 2011 S. 1151, Personal Data Privacy and Security Act of 2011 S. 1207, Data Security and Breach Notification Act of 2011 S. 1212, Geolocational Privacy and Surveillance Act S. 1223, Location Privacy Protection Act of 2011 S. 1408, Data Breach Notification Act of 2011 S. 1434, Data Security Act of 2011 S. 1535, Personal Data Protection and Breach Accountability Act of 2011 S. 1780, Federal Communications Commission Consolidated Reporting Act of 2011 S. 1784, Federal Communications Commission Process Reform Act of 2011 S. 1817, Telecommunications Jobs Act of 2011 S. 1832, Marketplace Fairness Act S. 2105, Cybersecurity Act of 2012 S. 2151, SECURE IT S. 3301, Financial Services and General Government Appropriations Act, 2013 S. 3333, Data Security and Breach Notification Act of 2012 A bill to amend title 18 to establish and to provide for increased penalties for certain offenses relating to computers, and for other purposes (discussion draft, no bill number) Executive Order 13563, Improving Regulation and Regulatory Review Various issues relating to Trans Pacific Partnership (TPP) Agreement, Permanent Normal Trade Relations (PNTR) with Russia, and other trade agreements; Customs Facilitation and Trade Enforcement Reauthorization; draft privacy legislation; office of the Intellectual Property Enforcement Coordinator and the National Intellectual Property Rights Coordination Center; securing clarification that criminal copyright infringement through unauthorized streaming is a felony; White House Cyber Security Legislative Proposal, including data breach provisions; White House Proposal on Data Privacy in a Networked World: A Framework for Protecting Privacy and Promoting Innovation in the Global Digital Economy; FTC Report on Protecting Consumer Privacy in an Era of Rapid Change: Recommendations for Businesses and Policymakers; ICANNs gTLD program
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Transit Administration (FTA), 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 Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), 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), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), 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), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Accounting Standards Advisory Board (FASAB), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), 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. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Bureau of Economic Analysis, Bureau of Labor Statistics (BLS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Accounting Standards Advisory Board (FASAB), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Highway Administration (FHA), Federal Reserve System, Federal Trade Commission (FTC), Federal Transit Administration (FTA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Library of Congress (LOC), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), 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. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Food & Drug Administration (FDA), General Services Administration (GSA), Government Accountability Office (GAO), 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), 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, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Mediation Board, Natl Security Council (NSC), 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, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Election Commission (FEC), 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), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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), Export-Import Bank of the United States (EXIM Bank), 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), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Aeronautics & Space Administration (NASA), Natl Economic Council (NEC), Natl Highway Traffic Safety Administration (NHTSA), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), 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), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Aeronautics & Space Administration (NASA), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Security Council (NSC), Office of Management & Budget (OMB), Pipeline & Hazardous Materials Safety Administration, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
S. 896, Helping Families Save Their Homes Act of 2009, specifically the Durbin amendment granting new powers to bankruptcy judges to modify the terms of existing, mortgage contracts, and "cramdown" provisions
H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 Small Business Jump Start Act of 2009 (bill number not yet available)H.R. 2352, Job Creation Through Entrepreneurship Act S. 1233/H.R. 2772, a bill to reauthorize and improve the SBIR and STTR programs The nomination of Karen Mills to Small Business Administrator The nomination and confirmation of the position of Chief Counsel for the SBA Office of Advocacy
H. Con. Res. 85, the fiscal year 2010 budget resolution S. Con. Res. 13, the fiscal year 2010 budget resolutionIssues relating to President Obama's FY 2010 budget proposal including: removal of budgetary firewalls and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. H.R. 2346, Supplemental Appropriations Act 2009, including provisions related to IMF funding and "cash for clunkers" H. J. Res. 38, Making further continuing appropriations for fiscal year 2009, and for other purposes H.R. 2997, FY 2010 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act H.R. 2847, FY 2010 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2010, provisions regarding the Legal Services Corporation H.R. 2918 / S. 1294, FY 2010 Legislative Branch Appropriations Act H.R. 3082, FY 2010 Military Construction and Veterans Affairs Appropriations Act H.R. 3081, Making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2010, and for other purposes H.R. 1105, Making omnibus appropriations for the fiscal year ending September 30, 2009, and for other purposes H.R. 2996, FY 2010 Department of the Interior, Environment, and Related Agencies Appropriations Act H.R. 2892 / S. 1298, FY 2010 Department of Homeland Security Appropriations Act, including provisions relating to the funding of the Automated Commercial Environment (ACE) FY 2010 Financial Services and General Government Appropriations (specific legislation not yet introduced), including provisions relating to the U.S. Service Corps of Retired Executives (SCORE) and the Small Business Development Centers (SBDC) program FY 2010 Department of Labor, Health and Human Services, Education, and Related Agencies Appropriations Act FY 2010 Transportation, Housing and Related Agencies Appropriations Act
General issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development tax creditH. Con. Res. 85 / S. Con. Res. 13, Setting forth the Congressional budget for the United States Government for FY 2010 and including appropriate budgetary levels for FY 2009 and 2011 through 2014 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452 / S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1230, Home Buyer Tax Credit Act of 2009 S. 765, A bill to amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure, to modify such penalty, and for other purposes S. 437/ H.R. 2519, A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 1935, A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services S. 1082, Generate Retirement Ownership Through Long-Term Holding Act of 2009 Issues related to taxation in various health care reform proposals (no specific legislation introduced) Small Business Jump Start Act of 2009 (legislation not introduced), increasing the small businesss start-up expense deduction from $5,000 to $10,000 President's Proposed Budget, FY2010 Greenbook Public Law No. 111-5 - ARRA: Implementation of the Stimulus Bill Access to Capital Provisions and Tax Provisions. SEC Roadmap for Adoption of International Financial Reporting Standards (IFRS): Repeal of Last-In, First-Out Method of Inventory Accounting (LIFO)
H.R. 1728, Mortgage Reform and Anti-Predatory Lending Act (Price amendment) S. 896, Helping Families Save Their Homes Act of 2009 (cramdown provisions in the Durbin amendment)
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office
H.R. 3269, Corporate and Financial Institution Compensation Fairness Act of 2009 H.R. 4173, Wall Street Reform and Consumer Protection Act of 2009 H.R. 3795, Over-the-Counter Derivatives Markets Act of 2009 H.R. 3126, Consumer Financial Protection Agency Act of 2009 H.R. 3817, Investor Protection Act of 2009 H.R. 3904, Overdraft Protection Act of 2009 H.R. 2847, the House Amendment to the Senate Amendment of the Commerce, Justice, Science Appropriations Act of 2010, known as the Main Street Jobs Act, provisions on TARP funding H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 S. 1691, the Comprehensive Derivatives Regulation Act H.R. 3269, Corporate and Financial Institution Compensation Fairness Act H.R. 3996, Financial Stability Improvement Act H.R. 3890, Accountability and Transparency in Ratings Agency Act S. 1074, Shareholder Bill of Rights H.R. 3817, Investor Protection Act Restoring American Financial Stability Act of 2009 (no bill number yet in the Senate - still in the Senate Banking Committee) General background on; financial regulatory reform, systemic risk, derivatives trading, executive compensation, corporate governance, resolution authority, preservation of commercial and financial functions and credit ratings agency regulation (no specific legislation introduced)
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), 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), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
H.R. 1728, Mortgage Reform and Anti-Predatory Lending Act (Price amendment) S. 896, Helping Families Save Their Homes Act of 2009 (cramdown provisions in the Durbin amendment)
S. 896, Helping Families Save Their Homes Act of 2009, specifically the Durbin amendment granting new powers to bankruptcy judges to modify the terms of existing, mortgage contracts, and "cramdown" provisions
H. Con. Res. 85, the fiscal year 2010 budget resolution S. Con. Res. 13, the fiscal year 2010 budget resolution Issues relating to President Obama's FY 2010 budget proposal including: removal of budgetary firewalls and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. H.R. 2346, Supplemental Appropriations Act 2009, including provisions related to IMF funding and "cash for clunkers" H. J. Res. 38, Making further continuing appropriations for fiscal year 2009, and for other purposes H.R. 2997, FY 2010 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act H.R. 2847, FY 2010 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2010, provisions regarding the Legal Services Corporation H.R. 2918 / S. 1294, FY 2010 Legislative Branch Appropriations Act H.R. 3082, FY 2010 Military Construction and Veterans Affairs Appropriations Act H.R. 3081, Making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2010, and for other purposes H.R. 1105, Making omnibus appropriations for the fiscal year ending September 30, 2009, and for other purposes H.R. 2996, FY 2010 Department of the Interior, Environment, and Related Agencies Appropriations Act H.R. 2892 / S. 1298, FY 2010 Department of Homeland Security Appropriations Act, including provisions relating to the funding of the Automated Commercial Environment (ACE) FY 2010 Financial Services and General Government Appropriations (specific legislation not yet introduced), including provisions relating to the U.S. Service Corps of Retired Executives (SCORE) and the Small Business Development Centers (SBDC) program FY 2010 Department of Labor, Health and Human Services, Education, and Related Agencies Appropriations Act FY 2010 Transportation, Housing and Related Agencies Appropriations Act
H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 Small Business Jump Start Act of 2009 (bill number not yet available) H.R. 2352, Job Creation Through Entrepreneurship Act S. 1233/H.R. 2772, a bill to reauthorize and improve the SBIR and STTR programs The nomination of Karen Mills to Small Business Administrator The nomination and confirmation of the position of Chief Counsel for the SBA Office of Advocacy
H.R. 1705 / S. 556, Financial Product Safety Commission Act of 2009 Issues related to a Systemic Risk Regulator (no specific legislation introduced) S. 1074, Shareholder Bill of Rights Act of 2009 H.R. 627 / S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards H.R. 1105, Omnibus Appropriations Act of 2009 S. 896, Helping Families Save Their Homes Act of 2009, ammendment offered by Senator Durbin to allow mortgage contracts to be modified General issues related to on U.S. capital markets competitiveness and regulation, securities litigation, and eligibility for the Troubled Asset Relief Program P.L. 104-67, Private Securities Litigation Reform Act of 1995 The Obama Administration's proposed Consumer Financial Protection Agency Act of 2009 (no bill number)
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office
H. Con. Res. 85, the fiscal year 2010 budget resolution S. Con. Res. 13, the fiscal year 2010 budget resolution Issues relating to President Obama's FY 2010 budget proposal including: removal of budgetary firewalls and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. H.R. 2346, Supplemental Appropriations Act 2009, including provisions related to IMF funding and "cash for clunkers" H. J. Res. 38, Making further continuing appropriations for fiscal year 2009, and for other purposes H.R. 2997, FY 2010 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act H.R. 2847, FY 2010 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2010, provisions regarding the Legal Services Corporation H.R. 2918 / S. 1294, FY 2010 Legislative Branch Appropriations Act H.R. 3082, FY 2010 Military Construction and Veterans Affairs Appropriations Act H.R. 3081, Making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2010, and for other purposes H.R. 1105, Making omnibus appropriations for the fiscal year ending September 30, 2009, and for other purposes H.R. 2996, FY 2010 Department of the Interior, Environment, and Related Agencies Appropriations Act H.R. 2892 / S. 1298, FY 2010 Department of Homeland Security Appropriations Act, including provisions relating to the funding of the Automated Commercial Environment (ACE) FY 2010 Financial Services and General Government Appropriations (specific legislation not yet introduced), including provisions relating to the U.S. Service Corps of Retired Executives (SCORE) and the Small Business Development Centers (SBDC) program FY 2010 Department of Labor, Health and Human Services, Education, and Related Agencies Appropriations Act FY 2010 Transportation, Housing and Related Agencies Appropriations Act
H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 Small Business Jump Start Act of 2009 (bill number not yet available) H.R. 2352, Job Creation Through Entrepreneurship Act S. 1233/H.R. 2772, a bill to reauthorize and improve the SBIR and STTR programs The nomination of Karen Mills to Small Business Administrator The nomination and confirmation of the position of Chief Counsel for the SBA Office of Advocacy
H.R. 1705 / S. 556, Financial Product Safety Commission Act of 2009 Issues related to a Systemic Risk Regulator (no specific legislation introduced) S. 1074, Shareholder Bill of Rights Act of 2009 H.R. 627 / S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards H.R. 1105, Omnibus Appropriations Act of 2009 S. 896, Helping Families Save Their Homes Act of 2009, ammendment offered by Senator Durbin to allow mortgage contracts to be modified General issues related to on U.S. capital markets competitiveness and regulation, securities litigation, and eligibility for the Troubled Asset Relief Program P.L. 104-67, Private Securities Litigation Reform Act of 1995 The Obama Administration's proposed Consumer Financial Protection Agency Act of 2009 (no bill number)
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office
H.R. 3269, Corporate and Financial Institution Compensation Fairness Act of 2009 H.R. 4173, Wall Street Reform and Consumer Protection Act of 2009 H.R. 3795, Over-the-Counter Derivatives Markets Act of 2009 H.R. 3126, Consumer Financial Protection Agency Act of 2009 H.R. 3817, Investor Protection Act of 2009 H.R. 3904, Overdraft Protection Act of 2009 H.R. 2847, the House Amendment to the Senate Amendment of the Commerce, Justice, Science Appropriations Act of 2010, known as the Main Street Jobs Act, provisions on TARP funding H.R. 4191, Let Wall Street Pay for the Restoration of Main Street Act of 2009 S. 1691, the Comprehensive Derivatives Regulation Act H.R. 3269, Corporate and Financial Institution Compensation Fairness Act H.R. 3996, Financial Stability Improvement Act H.R. 3890, Accountability and Transparency in Ratings Agency Act S. 1074, Shareholder Bill of Rights H.R. 3817, Investor Protection Act Restoring American Financial Stability Act of 2009 (no bill number yet in the Senate - still in the Senate Banking Committee) General background on; financial regulatory reform, systemic risk, derivatives trading, executive compensation, corporate governance, resolution authority, preservation of commercial and financial functions and credit ratings agency regulation (no specific legislation introduced)
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), 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), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
Filing targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Accounting Standards Advisory Board (FASAB), 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), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Aeronautics & Space Administration (NASA), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Mediation Board, Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office
H.R. 850, Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2009 Small Business Jump Start Act of 2009 (bill number not yet available) H.R. 2352, Job Creation Through Entrepreneurship Act S. 1233/H.R. 2772, a bill to reauthorize and improve the SBIR and STTR programs The nomination of Karen Mills to Small Business Administrator The nomination and confirmation of the position of Chief Counsel for the SBA Office of Advocacy
S. 896, Helping Families Save Their Homes Act of 2009, specifically the Durbin amendment granting new powers to bankruptcy judges to modify the terms of existing, mortgage contracts, and "cramdown" provisions
H.R. 1728, Mortgage Reform and Anti-Predatory Lending Act (Price amendment) S. 896, Helping Families Save Their Homes Act of 2009 (cramdown provisions in the Durbin amendment)
H. Con. Res. 85, the fiscal year 2010 budget resolution S. Con. Res. 13, the fiscal year 2010 budget resolution Issues relating to President Obama's FY 2010 budget proposal including: removal of budgetary firewalls and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. H.R. 2346, Supplemental Appropriations Act 2009, including provisions related to IMF funding and "cash for clunkers" H. J. Res. 38, Making further continuing appropriations for fiscal year 2009, and for other purposes H.R. 2997, FY 2010 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act H.R. 2847, FY 2010 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2010, provisions regarding the Legal Services Corporation H.R. 2918 / S. 1294, FY 2010 Legislative Branch Appropriations Act H.R. 3082, FY 2010 Military Construction and Veterans Affairs Appropriations Act H.R. 3081, Making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2010, and for other purposes H.R. 1105, Making omnibus appropriations for the fiscal year ending September 30, 2009, and for other purposes H.R. 2996, FY 2010 Department of the Interior, Environment, and Related Agencies Appropriations Act H.R. 2892 / S. 1298, FY 2010 Department of Homeland Security Appropriations Act, including provisions relating to the funding of the Automated Commercial Environment (ACE) FY 2010 Financial Services and General Government Appropriations (specific legislation not yet introduced), including provisions relating to the U.S. Service Corps of Retired Executives (SCORE) and the Small Business Development Centers (SBDC) program FY 2010 Department of Labor, Health and Human Services, Education, and Related Agencies Appropriations Act FY 2010 Transportation, Housing and Related Agencies Appropriations Act
General issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development tax credit H. Con. Res. 85 / S. Con. Res. 13, Setting forth the Congressional budget for the United States Government for FY 2010 and including appropriate budgetary levels for FY 2009 and 2011 through 2014 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452 / S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1230, Home Buyer Tax Credit Act of 2009 S. 765, A bill to amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure, to modify such penalty, and for other purposes S. 437/ H.R. 2519, A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 1935, A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services S. 1082, Generate Retirement Ownership Through Long-Term Holding Act of 2009 Issues related to taxation in various health care reform proposals (no specific legislation introduced) Small Business Jump Start Act of 2009 (legislation not introduced), increasing the small businesss start-up expense deduction from $5,000 to $10,000 President's Proposed Budget, FY2010 Greenbook Public Law No. 111-5 - ARRA: Implementation of the Stimulus Bill Access to Capital Provisions and Tax Provisions. SEC Roadmap for Adoption of International Financial Reporting Standards (IFRS): Repeal of Last-In, First-Out Method of Inventory Accounting (LIFO)
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office
General issues related to estate tax, deferral, net operating loss, executive compensation, LIFO, and research & development tax credit H. Con. Res. 85 / S. Con. Res. 13, Setting forth the Congressional budget for the United States Government for FY 2010 and including appropriate budgetary levels for FY 2009 and 2011 through 2014 H.R. 1322, Emergency Retiree Health Benefits Protection Act of 2009 H.R. 1265 / S. 506, Stop Tax Haven Abuse Act S. 722, Taxpayer Certainty and Relief Act of 2009 H.R. 2452 / S. 823, Net Operating Loss (NOL) Carryback Act H.R. 422, To amend the Internal Revenue Code of 1986 to extend the research credit through 2010 and to increase and make permanent the alternative simplified research credit S. 1203, Grow Research Opportunities With Taxcredits' Help Act S. 996, S Corporation Modernization Act of 2009 H.R. 436, Certain Estate Tax Relief Act of 2009 S. 1230, Home Buyer Tax Credit Act of 2009 S. 765, A bill to amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure, to modify such penalty, and for other purposes S. 437/ H.R. 2519, A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases H.R. 275/S. 292, Withholding Tax Relief Act of 2009 H.R. 690/S. 144, Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 H.R. 1935, A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services S. 1082, Generate Retirement Ownership Through Long-Term Holding Act of 2009 Issues related to taxation in various health care reform proposals (no specific legislation introduced) Small Business Jump Start Act of 2009 (legislation not introduced), increasing the small businesss start-up expense deduction from $5,000 to $10,000 President's Proposed Budget, FY2010 Greenbook Public Law No. 111-5 - ARRA: Implementation of the Stimulus Bill Access to Capital Provisions and Tax Provisions. SEC Roadmap for Adoption of International Financial Reporting Standards (IFRS): Repeal of Last-In, First-Out Method of Inventory Accounting (LIFO)
H.R. 1728, Mortgage Reform and Anti-Predatory Lending Act (Price amendment) S. 896, Helping Families Save Their Homes Act of 2009 (cramdown provisions in the Durbin amendment)
H. Con. Res. 85, the fiscal year 2010 budget resolution S. Con. Res. 13, the fiscal year 2010 budget resolution Issues relating to President Obama's FY 2010 budget proposal including: removal of budgetary firewalls and mandatory contract authority for the Highway Trust Fund, Army Corps of Engineers funding, and funding for the Airports and Airway Trust Fund and general aviation infrastructure. H.R. 2346, Supplemental Appropriations Act 2009, including provisions related to IMF funding and "cash for clunkers" H. J. Res. 38, Making further continuing appropriations for fiscal year 2009, and for other purposes H.R. 2997, FY 2010 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act H.R. 2847, FY 2010 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2010, provisions regarding the Legal Services Corporation H.R. 2918 / S. 1294, FY 2010 Legislative Branch Appropriations Act H.R. 3082, FY 2010 Military Construction and Veterans Affairs Appropriations Act H.R. 3081, Making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2010, and for other purposes H.R. 1105, Making omnibus appropriations for the fiscal year ending September 30, 2009, and for other purposes H.R. 2996, FY 2010 Department of the Interior, Environment, and Related Agencies Appropriations Act H.R. 2892 / S. 1298, FY 2010 Department of Homeland Security Appropriations Act, including provisions relating to the funding of the Automated Commercial Environment (ACE) FY 2010 Financial Services and General Government Appropriations (specific legislation not yet introduced), including provisions relating to the U.S. Service Corps of Retired Executives (SCORE) and the Small Business Development Centers (SBDC) program FY 2010 Department of Labor, Health and Human Services, Education, and Related Agencies Appropriations Act FY 2010 Transportation, Housing and Related Agencies Appropriations Act
H.R. 1705 / S. 556, Financial Product Safety Commission Act of 2009 Issues related to a Systemic Risk Regulator (no specific legislation introduced) S. 1074, Shareholder Bill of Rights Act of 2009 H.R. 627 / S. 414, Credit Card Accountability Responsibility and Disclosure Act of 2009 H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards H.R. 1105, Omnibus Appropriations Act of 2009 S. 896, Helping Families Save Their Homes Act of 2009, ammendment offered by Senator Durbin to allow mortgage contracts to be modified General issues related to on U.S. capital markets competitiveness and regulation, securities litigation, and eligibility for the Troubled Asset Relief Program P.L. 104-67, Private Securities Litigation Reform Act of 1995 The Obama Administration's proposed Consumer Financial Protection Agency Act of 2009 (no bill number)
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), St. Lawrence Seaway Development Corporation, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Trade Representative (USTR), White House Office
H.R. 1705 / S. 556, Financial Product Safety Commission Act of 2009 S. 664, Financial System Stabilization and Reform Act of 2009 H.R. 1106, Helping Families Save Their Homes Act of 2009 H.R. 384, TARP Reform and Accountability Act of 2009 Issues related to the Federal Risk Regulator (no specific legislation introduced) Issues related to the administration of TARP (no specific legislation introduced) H.R. 225, Emergency Homeownership and Equity Protection Act of 2009 H.R. 1, American Recovery and Reinvestment Act of 2009 Ongoing issues related to P.L. No: 110-343 (no legislation introduced) Issues related to securities litigation reform (no legislation introduced) Issues relating to Build America Bonds, Private Activity Bonds, the State Revolving Fund, and other transportation and infrastructure financing mechanisms. (specific legislation not yet introduced) H.R. 384, TARP Reform and Accountability Act of 2009, especially the Myrick Amendment (H. AMDT 8) Issues relating to mark-to-market accounting standards H.R. 1586, a bill to impose an additional tax on bonuses received from certain TARP recipients S. 651, Compensation Fairness Act of 2009 H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards Restrictions on unrelated lobbying activities of TARP participants (no specific legislation or regulation) # 18 Continued: Jason Matthews (Covered Official Positions) Management Analyst - US Department of Veterans Affairs Legislative Correspondent, Senator Mary Landrieu Legislative Assistant, Senator Mary Landrieu Deputy Legislative Director, Senator Mary Landrieu Legislative Director, Senator Mary Landrieu Deputy Chief of Staff, Senator Mary Landrieu Chief of Staff, Senator Mary Landrieu # 18 Continued: Steven Law (Covered Official Positions) Deputy Secretary, US Department of Labor Chief of Staff, US Department of Labor Chief of Staff, Office of Senator Mitch McConnell Legislative Assistant, Office of Senator Mitch McConnell
H.R. 1, American Recovery and Reinvestment Act of 2009 Obama Administration's Homeowner Affordability and Stability Plan (no specific legislation) H.R. 1106/S. 61, Helping Families Save Their Homes in Bankruptcy Act of 2009
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Minerals Management Service, Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Information Agency (USIA), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
H.R. 1, American Recovery and Reinvestment Act of 2009 Obama Administration's Homeowner Affordability and Stability Plan (no specific legislation) H.R. 1106/S. 61, Helping Families Save Their Homes in Bankruptcy Act of 2009
H.R. 1705 / S. 556, Financial Product Safety Commission Act of 2009 S. 664, Financial System Stabilization and Reform Act of 2009 H.R. 1106, Helping Families Save Their Homes Act of 2009 H.R. 384, TARP Reform and Accountability Act of 2009 Issues related to the Federal Risk Regulator (no specific legislation introduced) Issues related to the administration of TARP (no specific legislation introduced) H.R. 225, Emergency Homeownership and Equity Protection Act of 2009 H.R. 1, American Recovery and Reinvestment Act of 2009 Ongoing issues related to P.L. No: 110-343 (no legislation introduced) Issues related to securities litigation reform (no legislation introduced) Issues relating to Build America Bonds, Private Activity Bonds, the State Revolving Fund, and other transportation and infrastructure financing mechanisms. (specific legislation not yet introduced) H.R. 384, TARP Reform and Accountability Act of 2009, especially the Myrick Amendment (H. AMDT 8) Issues relating to mark-to-market accounting standards H.R. 1586, a bill to impose an additional tax on bonuses received from certain TARP recipients S. 651, Compensation Fairness Act of 2009 H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards Restrictions on unrelated lobbying activities of TARP participants (no specific legislation or regulation) # 18 Continued: Jason Matthews (Covered Official Positions) Management Analyst - US Department of Veterans Affairs Legislative Correspondent, Senator Mary Landrieu Legislative Assistant, Senator Mary Landrieu Deputy Legislative Director, Senator Mary Landrieu Legislative Director, Senator Mary Landrieu Deputy Chief of Staff, Senator Mary Landrieu Chief of Staff, Senator Mary Landrieu # 18 Continued: Steven Law (Covered Official Positions) Deputy Secretary, US Department of Labor Chief of Staff, US Department of Labor Chief of Staff, Office of Senator Mitch McConnell Legislative Assistant, Office of Senator Mitch McConnell
S. 61/H.R. 1106 Helping Families Save Their Homes in Bankruptcy Act of 2009
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Minerals Management Service, Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Information Agency (USIA), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
H.R. 5351, Renewable Energy and Energy Conservation Tax Act of 2008, provisions on oil and gas tax credits H.R. 1023, Withholding Tax Relief Act of 2007, provisions on 3% Tax Withholding Law H.R. 5719, Taxpayer Assistance and Simplification Act of 2008, provisions on Withholding Delay, Prohibition on Private Debt Collection H.R. 3996, Temporary Tax Relief Act of 2007, including provisions related to bonus depreciation and increased expensing. H. R. 4172, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000. H. R. 4235, Estate Tax Reduction Act of 2007 H. R. 3475, To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. H.R.2380, To make the repeal of the estate tax permanent. H. R. 4242, Certain and Immediate Estate Tax Relief Act of 2007 H.R.3170, Capital Gains and Estate Tax Relief Act of 2007 S.1726, Business Activity Tax Simplification Act of 2007. H.R. 5267, Business Activity Tax Simplification Act of 2008. S.AMDT.4160 to S.CON.RES.70 To provide tax relief to middle-class families and small businesses, property tax relief to homeowners. S.AMDT.4170 to S.CON.RES.70 To protect families, family farms and small businesses by extending the income tax rate structure, raising the death tax exemption to $5 million and reducing the maximum death tax rate to no more than 35%; to keep education affordable by extending the college tuition deduction; and to protect senior citizens from higher taxes on their retirement income, maintain U.S. financial market competitiveness, and promote economic growth by extending the lower tax rates on dividends and capital gains. S.AMDT.4191 and S.AMDT.4372 to S.CON.RES.70 To protect small businesses, family ranches and farms from the Death Tax by providing a $5 million exemption, a low rate for smaller estates and a maximum rate no higher than 35%. S.AMDT.4348 to S.CON.RES.70 including the portion on extending expiring tax provisions such as the R&D Tax Credit. S. 2209, Research Credit Improvement Act of 2007 H.R. 1712, Research and Development Tax Credit Act of 2007 S. 41, Research Competitiveness Act of 2007 S. 2318, AMT Repeal and Tax Freedom Act S. 2293, Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 4351, AMT Relief Act of 2007 S. 2199/H.R. 3923, Offshore Deferred Compensation Reform Act of 2007 H.R. 5140, Economic Stimulus Act of 2008, provisions on bonus depreciation, increased expensing and taxes H.R. 5109/S.2592, Economic Growth Act of 2008 H.R. 5720, Housing Assistance Tax Act of 2008 S. 2821, Clean Energy Tax Stimulus Act of 2008 H.R. 6049, Energy and Tax Extender Act of 2008 H.R. 6275, Alternative Minimum Tax Relief Act of 2008 S. 3125, Energy Independence and Tax Relief Act of 2008 S. 3044, Consumer-First Energy Act of 2008 The following issues did not have any specific legislation introduced: Issues related to the Research and Development Tax Credit Corporate repatriation of income earned abroad Temporary Waiver of the Income Tax Related to the Cancellation of Indebtedness Issues related to the Alternative Minimum Tax Legislation related to Estate/ Death Tax Issues Legislation to stimulate economic activity and spur job growth Economic Stimulus Legislation Possible legislation regarding a second economic stimulus bill Possible legislation regarding the automotive industry rescue plan S.____ A bill to amend the Internal Revenue Code of 1986 to stimulate business investment, and for other purposes H.R. 7044, To amend the Internal Revenue Code of 1986 to allow a temporary dividends received deduction for taxable years beginning in 2008 or 2009. S. 2668, the Modernize Our Bookkeeping In the Law for Employee's (MOBILE) Cell Phone Act of 2008 - including provisions relating to removing cell phones from the definition of "listed property". H.R. 6601, the Small Business Tax Modernization Act of 2008 - including provisions relating to removing cell phones from the definition of "listed property" H.R. 5793, the Cell Tax Fairness Act of 2008 S. 2519, Contracting and Tax Accountability Act of 2007, provisions on Tax Delinquency for Contractors. IRS Proposed Rule REG-158747-06: IRS Proposed Rule on Withholding Under Internal Revenue Code Section 3402(t) S. 777, Withholding Tax Relief Act of 2007, provisions on 3% Tax Withholding Law H.R. 1424/H.R. 3997, Emergency Economic Stabilization Act of 2008 IRS Notice 2008-9, to facilitate liquidity in the near term, IRS and Treasury will issue regulations providing that, for Section 956 purposes, a CFC may choose to exclude from the definition of obligation an obligation held by the CFC that would be an investment in United States property if the obligation is collected within 60 days from the time it is incurred
Filing targets: Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Motor Carrier Safety Administration, 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), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
H.R. 3997, "Emergency Economic Stabilization Act of 2008"
H.R. 6275, Alternative Minimum Tax Relief Act of 2008 H.R. 6049, Renewable Energy and Job Creation Act of 2008 H.R. 3221, Housing and Economic Recovery Act of 2008 (enacted as Public Law 110-289) H.R. 5267, Business Activity Tax Simplification Act of 2008 H.R. 6601, Small Business Tax Modernization Act of 2008 H.R. 6899, Comprehensive American Energy Security and Consumer Protection Act: Title VIII provisions on Energy Tax Incentives H.R. 1023/S. 777, Withholding Tax Relief Act of 2007, provisions on 3%Tax Withholding Law H.R. 3056, Tax Collection Responsibility Act, provisions on Withholding Delay, Prohibition on Private Debt Collection H.R. 5719, Taxpayer Assistance and Simplification Act of 2008: provisions on Withholding Delay, Prohibition on Private Debt Collection S. 2519, Contracting and Tax Accountability Act of 2007, provisions on Tax Delinquency for Contractors Tax Delinquency FAR Case 2006011: Tax certifications by contractors S. 2668, To amend the Internal Revenue Code of 1986 to remove cell phones from listed property under section 280F H.R. 3997, Emergency Economic Stabilization Act of 2008: all tax provisions and proposals H.R. 5351, Renewable Energy and Energy Conservation Tax Act of 2008, including the repeal of oil and gas tax credits. Senate Budget Resolution for FY2009: all tax provisions and proposals H.R. 3996, Temporary Tax Relief Act of 2007, including bonus depreciation and increased expensing. Estate/ Death Tax Issues H. R. 4172, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000. H. R. 3475, To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. H.R. 2380, To make the repeal of the estate tax permanent. H.R. 4235, Estate Tax Reduction Act of 2007 H.R. 4242, Certain and Immediate Estate Tax Relief Act of 2007 H.R. 3170, To make permanent the individual income tax rates for capital gains, and for other purposes. S.1726/H.R. 5267, Business Activity Tax Simplification Act of 2007. S.AMDT.4160 to S.CON.RES.70 To provide tax relief to middle-class families and small businesses, property tax relief to homeowners. S.AMDT.4170 to S.CON.RES.70 To protect families, family farms and small businesses by extending the income tax rate structure, raising the death tax exemption to $5 million and reducing the maximum death tax rate to no more than 35%; to keep education affordable by extending the college tuition deduction; and to protect senior citizens from higher taxes on their retirement income, maintain U.S. financial market competitiveness, and promote economic growth by extending the lower tax rates on dividends and capital gains. S.AMDT.4191 and S.AMDT.4372 to S.CON.RES.70 To protect small businesses, family ranches and farms from the Death Tax by providing a $5 million exemption, a low rate for smaller estates and a maximum rate no higher than 35%. Research and Development Tax Credit Issues S.AMDT.4348 to S.CON.RES.70 including the portion on extending expiring tax provisions such as the R&D Tax Credit. S. 2209, Research Credit Improvement Act of 2007 H.R. 1712, Research and Development Tax Credit Act of 2007 S. 41, Research Competitiveness Act of 2007 S. 2318, AMT Repeal and Tax Freedom S. 2293, Individual Alternative Minimum Tax Repeal Act of 2007 H.R. 4351, AMT Relief Act of 2007 S. 2199, Offshore Deferred Compensation Reform Act of 2007 H.R. 5267, Offshore Deferred Compensation Reform Act of 2007 H.R. 5140, Economic Stimulus Act of 2008, including the bonus depreciation, increased expensing and the tax portions of this Act H.R. 5109, Economic Growth Act S. 2592, A bill to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth Senator Specter Proposal to Promote Economic Growth (not introduced) H.R. 5720, Housing Assistance Tax Act S. 2821, Clean Energy Tax Stimulus Act H.R. 6049, Energy and Tax Extender Act of 2008 H.R. 6275, Alternative Minimum Tax Relief Act of 2008 H.R. 2642, War Supplemental: tax provisions and proposals S. 3125, Energy Independence and Tax Relief Act of 2008 S. 3044, Consumer-First Energy Act of 2008 H.R. 6601, Small Business Tax Modernization Act of 2008 H.R. 6617, Strengthening Communities Through Education and Integration Act of 2008 U.S. income tax treaties with Canada and Iceland New tax convention with Bulgaria H.R. 5793, the Cell Tax Fairness Act of 2008
H.R. 3997, "Emergency Economic Stabilization Act of 2008" S. 2450, A bill to amend the Federal Rules of Evidence to address the waiver of the attorney-client privilege and the work product doctrine H.R. 4008 / S. 2978, Credit and Debit Card Receipt Clarification Act of 2007 H.R. 5767, the Payment Systems Protection Act Ongoing implementation issues related to the Unlawful Internet Gambling Enforcement Act of 2006 U.S. Securities and Exchange Commission "Reg SHO" and the Naked Short Selling issue (no legislation introduced) H.R. 1424, "Emergency Economic Stabilization Act of 2008"
H.R. 3221, Housing and Economic Recovery Act of 2008 (enacted as Public Law 110-289) H.R. 3997, "Emergency Stabilization Act of 2008" H.R. 5720, Housing Assistance Tax Act H.R. 3221, American Housing and Foreclosure Prevention Act of 2008
Filing targets: Bureau of Land Management (BLM), Commerce, Dept of (DOC), 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 Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Justice, Dept of (DOJ), Labor, Dept of (DOL), Minerals Management Service, Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
S. 555, SIMPLE Cafeteria Plan Act 2007 H.R. 6357, Protecting Records, Optimizing Treatment, and Easing Communication through Healthcare Technology Act of 2008 Small Business Cooperative for Healthcare Options to Improve Act of 2008 (CHOICE) H.R. 493 / S. 358, Genetic Information Nondiscrimination Act of 2007 H.R. 4296, Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 S. 2480, Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 S. 1693/H.R. 3800, Wired for Health Care Quality Act H.R. 749, Health Care Choices for Seniors Act H.R. 2639, Promoting Health for Future Generations Act of 2007 S. 3234, Promoting Health for Future Generations Act of 2007 H.R. 2497, Fair and Reliable Medical Justice Act H.R.2580, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 S.1481, Fair and Reliable Medical Justice Act H.R. 2499, Medicaid and SCHIP Extension Act of 2007 S. 1544, Medicare Quality Enhancement Act of 2007 H.R. 1424, Paul Wellstone Mental Health and Addiction Equity Act of 2007 S. 558, Mental Health Parity Act of 2007 H.R. 4, Medicare Prescription Drug Price Negotiation Act of 2007 S. 1951, Fair Medicaid Drug Payment Act of 2007 H.R. 3140, Saving Our Community Pharmacies Act of 2007 H.R.241, Small Business Health Fairness Act of 2007 H.R.1666, Health Care Price Transparency Promotion Act S.1019, Universal Health Care Choice and Access Act H.R. 3717, Healthy Workforce Act of 2007 H.R. 853, Wellness and Prevention Act 2007 S. 1753, Healthy Workforce Act of 2007 S. 2818, Small Business Health Plans Act of 2008 S. 2795, Small Business Health Options Program Act of 2008 H.R. 3800, To amend the Public Health Service Act to promote the adoption of health information technology, and for other purposes H.R. 6381, Medical Device Safety Act Small Business Cooperatives for Healthcare Options to Improve Coverage for Employees Act of 2008 (CHOICE) (not yet introduced) H.R. 6331, Medicare Improvements for Patients and Providers Act of 2008 H.R. 5719, Taxpayer Assistance and Simplification Act of 2008: Supporting delay of government withholding; removal of cell-phone from listed property; repeal of private debt collection authority. H.R. 3947, To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements H.R. 3580, Food and Drug Administration Amendments Act of 2007 Implementation of the Medicare Modernization Act of 2003 (Health Savings Accounts) S. 3118, A bill to amend title XVIII of the Social Security Act to improve access to health care under the Medicare program for beneficiaries residing in rural areas. S.3101, A bill to amend titles XVIII and XIX of the Social Security Act to extend expiring provisions under the Medicare program, to improve beneficiary access to preventive and mental health services, to enhance low-income benefit programs, and to maintain access to care in rural areas, including pharmacy access, and for other purposes. S.2041, To Amend the False Claims Act H.R. 4854, False Claims Act Correction Act of 2007 H.R. 6331, Medicare Act of 2008 H.R. 1424, Mental Health and Addiction Equity Act of 2007 S. 3101, Medicare Act of 2008 H.R. 5719, Taxpayer Assistance Health Information Technology Health Savings Accounts - Substantiation of expenditures Electronic Prescribing Medicare - Cuts to Medicare Advantage and inclusion of care coordination projects Small Business Cooperatives for Healthcare Options to Improve Coverage for Employees Act of 2008 (CHOICE) S. 2818, Small Business Health Plans Act of 2008 - Closing the specialty hospital loophole
H. Con. Res 312 / S. Con. Res. 70, Budget Resolution for FY2009 H.R. 6044, Antitrust Technical Assistance Authorization Act S. 3260, FY 2009 Financial Services and General Government Appropriations bill FY 2009 State and Foreign Operations Appropriations bill S. 3258, FY 2009 Energy and Water Appropriations bill S. 3182, FY 2009 Commerce/Justice/Science Appropriations including provisions related to the Bureau of Economic Analysis, NASA, the Census, and the Manufacturing Extension Partnership bill FY 2009 Interior, Environment, and Related Agencies Appropriations bill S. 3181, FY 2009 Department of Homeland Security Appropriations bill S. 3261, FY 2009 Transportation, Housing and Related Agencies Appropriations bill FY 2009 Military Construction and Veterans Affairs Appropriations bill S. 3230, FY 2009 Department of Labor, Health and Human Services, and Education, and Related Agencies Appropriations bill FY 2009 Legislative Branch Appropriations FY 2009 Agriculture Appropriations FY 2009 Defense Appropriations H.R. 2642, FY 2008 Supplemental Appropriations for the U.S. Census Bureau and the Emergency Fiscal Year 2008 (FY2008) supplemental appropriation for the U.S. Census Bureau
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Guard, Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
H.R. 5351, Renewable Energy and Energy Conservation Tax Act of 2008 H. Con. Res. 312 and S. Con. Res. 70: Budget Resolution for FY2009 - all tax provisions H.R. 3996, Temporary Tax Relief Act of 2007, including bonus depreciation and increased expensing. Estate/ Death Tax Issues H. R. 4172, To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000. H.R.4042, Family Farm, Small Business, and Home Tax Relief Act H. R. 4235, Estate Tax Reduction Act of 2007 H. R. 3475, To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. H.R.2380, Death Tax Repeal Permanency Act of 2007 H.R. 4235, Estate Tax Reduction Act of 2007. H. R. 4242, Certain and Immediate Estate Tax Relief Act of 2007 H.R.3170, Capital Gains and Estate Tax Relief Act of 2007 S.1726, Business Activity Tax Simplification Act of 2007. H.R. 5267, Business Activity Tax Simplification Act of 2008. S.AMDT.4160 to S.CON.RES.70 To provide tax relief to middle-class families and small businesses, property tax relief to homeowners. S.AMDT.4170 to S.CON.RES.70 To protect families, family farms and small businesses by extending the income tax rate structure, raising the death tax exemption to $5 million and reducing the maximum death tax rate to no more than 35%; to keep education affordable by extending the college tuition deduction; and to protect senior citizens from higher taxes on their retirement income, maintain U.S. financial market competitiveness, and promote economic growth by extending the lower tax rates on dividends and capital gains. S.AMDT.4191 and S.AMDT.4372 to S.CON.RES.70 To protect small businesses, family ranches and farms from the Death Tax by providing a $5 million exemption, a low rate for smaller estates and a maximum rate no higher than 35%. Research and Development Tax Credit issues S.AMDT.4348 to S.CON.RES.70 Including the portion on extending expiring tax provisions such as the R&D Tax Credit. S. 2209, Research Credit Improvement Act of 2007. H.R. 1712, Research and Development Tax Credit Act of 2007. S. 41, Research Competitiveness Act of 2007. S. 2318, AMT Repeal and Tax Freedom. S. 2293, Individual Alternative Minimum Tax Repeal Act of 2007. H.R. 4351, AMT Relief Act of 2007. S. 2199, Offshore Deferred Compensation Reform Act of 2007. H.R. 5267, Offshore Deferred Compensation Reform Act of 2007. H.R. 2419, Farm, Nutrition, and Bioenergy Act of 2007, including the payfor, settlement and tax provisions. S.2242, Heartland, Habitat Harvest, and Horticulture Act of 2007, including the payfor, settlement and tax provisions. H.R. 5140, Economic Stimulus Act of 2008. Including the bonus depreciation, increased expensing and tax provisions H.R. 5109, Economic Growth Act. S.2592, A bill to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth. Specter Proposal to Promote Economic Growth H.R. 1023, Withholding Relief Act H.R. 5719, Taxpayer Assistance and Simplification Act of 2008 H.R. 5720, Housing Assistance Tax Act S. 2821, Clean Energy Tax Stimulus Act H.R. 6049, Energy and Tax Extender Act H.R. 6275, Alternative Minimum Tax Relief Act of 2008 H.R. 2642, War Supplemental Appropriations bill S. 3125, Energy Independence and Tax Relief Act of 2008 S. 3044, Consumer-First Energy Act of 2008 Treaty on Taxation Between the United States and Croatia Internal Revenue Service Notice 2008-38 (Government entities required to withhold 3% on payments for services and property) H.R. 5906, Small Business Capital Expansion and Improvement Act of 2008 H.R. 3221, American Housing Rescue and Foreclosure Prevention Act of 2008 H.R. 2641, Military Construction and Veterans Affairs Appropriations of 2008, including domestic spending amendment which which would impose a 0.47% tax surcharge on individual taxpayers who make more than $500,000 and couples who make more than $1 million in adjusted gross income. S. 2886, Alternative Minimum Tax and Extenders Tax Relief Act of 2008 H.R. 3221, American Housing Rescue and Foreclosure Prevention Act of 2008: Tax Title & Crapo Amendments Nos. 5009 & 5110 S. 555, SIMPLE Cafeteria Plan Act of 2007: Entire bill S Corporation modernization proposals Energy Tax Policy: LIFO accounting method proposed legislation (not introduced) Senator Specter legislation topromoteeconomic growth (not introduced) President's FY 2009 Budget - Treasury Bluebook: Pages 61-85: Tax gap proposals S. 1140, Working American Competitiveness Act H.R. 4752, Working American Competitiveness Act H.R. 5720, Housing Assistance Tax Act of 2008: Revenue provisions H.R. 5719, Taxpayer Assistance and Simplification Act of 2008: Entire bill S. 2792, A bill to amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel H.R. 2419, Food and Energy Security Act of 2007: Revenue provisions H.R. 5906, Small Business Capital Expansion and Improvement Act of 2008 H.R. 5267, Business Activity Tax Simplification Act H.R. 1023, Withholding Tax Relief Act of 2007 H.R. 2881, Aviation Investment and Modernization Act of 2008: Revenue provisions H.R. 6049, Renewable Energy and Job Creation Act of 2008: Entire bill H.R. 2642, Military Construction and Veterans Affairs Appropriations Act of 2008: Amendment on "Patriot Tax Surcharge" S. 3044, Consumer-First Energy Act of 2008: Title I - Tax provisions related to oil and gas S. 777, Withholding Tax Relief Act of 2007 H.R. 1870, Contractor Tax Enforcement Act: provisions on contractor tax debts H.R. 1986, Federal Contractor Accountability Act: provisions on contractor tax debts H.R. 3056, Tax Collection Responsibility Act: provisions on Withholding Delay, Prohibition on Private Debt Collection H.R. 4881, Contracting and Tax Accountability Act of 2007: provisions on Tax delinquency for contractors S. 2519, Contracting and Tax Accountability Act of 2007: provisions on Tax delinquency for contractors Tax Delinquency FAR Case 2006011: provisions on Tax certifications by contractors Notice 2008-38, 3% Withholding Law: Treasury notice on 3% withholding law Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users (SAFETEA-LU): Section 11113. Volumetric Excise Tax Credit for Alternative Fuels H.R. 5140, Economic Stimulus Act of 2008: Section 179 regarding expensing and bonus depreciation Proposed revenue raiser related to credit card reporting
S. 555, SIMPLE Cafeteria Plan Act 2007 H.R. 6357, Protecting Records, Optimizing Treatment, and Easing Communication through Healthcare Technology Act of 2008 Small Business Cooperative for Healthcare Options to Improve Act of 2008 (CHOICE) H.R. 493 / S. 358, Genetic Information Nondiscrimination Act of 2007 H.R. 4296, Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 S. 2480, Medicare Electronic Medication and Safety Protection (E-MEDS) Act of 2007 S. 1693/H.R. 3800, Wired for Health Care Quality Act H.R. 749, Health Care Choices for Seniors Act H.R. 2639, Promoting Health for Future Generations Act of 2007 S. 3234, Promoting Health for Future Generations Act of 2007 H.R. 2497, Fair and Reliable Medical Justice Act H.R.2580, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 S.1481, Fair and Reliable Medical Justice Act H.R. 2499, Medicaid and SCHIP Extension Act of 2007 S. 1544, Medicare Quality Enhancement Act of 2007 H.R. 1424, Paul Wellstone Mental Health and Addiction Equity Act of 2007 S. 558, Mental Health Parity Act of 2007 H.R. 4, Medicare Prescription Drug Price Negotiation Act of 2007 S. 1951, Fair Medicaid Drug Payment Act of 2007 H.R. 3140, Saving Our Community Pharmacies Act of 2007 H.R.241, Small Business Health Fairness Act of 2007 H.R.1666, Health Care Price Transparency Promotion Act S.1019, Universal Health Care Choice and Access Act H.R. 3717, Healthy Workforce Act of 2007 H.R. 853, Wellness and Prevention Act 2007 S. 1753, Healthy Workforce Act of 2007 S. 2818, Small Business Health Plans Act of 2008 S. 2795, Small Business Health Options Program Act of 2008 H.R. 3800, To amend the Public Health Service Act to promote the adoption of health information technology, and for other purposes H.R. 6381, Medical Device Safety Act Small Business Cooperatives for Healthcare Options to Improve Coverage for Employees Act of 2008 (CHOICE) (not yet introduced) H.R. 6331, Medicare Improvements for Patients and Providers Act of 2008 H.R. 5719, Taxpayer Assistance and Simplification Act of 2008: Supporting delay of government withholding; removal of cell-phone from listed property; repeal of private debt collection authority. H.R. 3947, To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements H.R. 3580, Food and Drug Administration Amendments Act of 2007 Implementation of the Medicare Modernization Act of 2003 (Health Savings Accounts) S. 3118, A bill to amend title XVIII of the Social Security Act to improve access to health care under the Medicare program for beneficiaries residing in rural areas. S.3101, A bill to amend titles XVIII and XIX of the Social Security Act to extend expiring provisions under the Medicare program, to improve beneficiary access to preventive and mental health services, to enhance low-income benefit programs, and to maintain access to care in rural areas, including pharmacy access, and for other purposes. S.2041, To Amend the False Claims Act H.R. 4854, False Claims Act Correction Act of 2007 H.R. 6331, Medicare Act of 2008 H.R. 1424, Mental Health and Addiction Equity Act of 2007 S. 3101, Medicare Act of 2008 H.R. 5719, Taxpayer Assistance Health Information Technology Health Savings Accounts - Substantiation of expenditures Electronic Prescribing Medicare - Cuts to Medicare Advantage and inclusion of care coordination projects Small Business Cooperatives for Healthcare Options to Improve Coverage for Employees Act of 2008 (CHOICE) S. 2818, Small Business Health Plans Act of 2008 - Closing the specialty hospital loophole
H.R. 3221, Foreclosure Prevention Act of 2008, bankruptcy provisions
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Product Safety Commission (CPSC), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Guard, Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
H.R. 5140: Economic Stimulus Act of 2008 H.R. 5109: Economic Growth Act of 2008 Proposed Legislation: Rep. Barney Frank's economic, mortgage, and housing rescue proposal. Legislation on mortgage repricing / mortgage refinancing (not introduced)
H.R. 1023: To repeal the imposition of withholding on certain payments made to vendors by Government Entities, repeal of 3% Government Withholding provision Tax Policy: Prevention of modification to the treatment of carried interestS. 2636: Foreclosure Prevention Act of 2008 IRC Sec. 168, Depreciation of oil & gas pipelines H. Con. Res 312: FY 2009 House Budget Resolution S. 777, Withholding Tax Relief Act of 2007 S. Con. Res 21: Senate Budget Resolution - all revenue provisions Tax extender legislation, extension of research and development tax credit (not introduced) S. 2540: To amend the Internal Revenue Code to provide expensing for certain property placed in service during 2008 and 2009 Tax Day Hearing in Committee on Small Business Business Plan legislation modeled after 12 USC 3331-3351, or Title XI of FIRREA (not introduced) Estate tax, marginal income tax rates, capital gains rates Internal Revenue Code Section 4064: Gas Guzzler Tax H.R. 4881: Contracting and Tax Accountability Act of 2007 Tax Delinquency FAR Rule H.R. 5109: Economic Growth Act of 2008 26 U.S.C. 3402(t) S. Con. Res. 70: Budget Resolution FY2009 - all revenue provisions S. 2539: To amend the IRS code of 1986 to provide a special depreciation allowance for certain property placed in service during 2008 and 2009 Legislation regarding expensing of real property for small business (not introduced) H.R. 4912: To amend the Internal Revenue Code of 1986 with respect to the treatment of prepaid derivative contracts H.R. 5351, Renewable Energy and Energy Conservation Tax Act of 2008, including the repeal of oil and gas tax credits. S. 41, Research Competitiveness Act of 2007. S. 2318, AMT Repeal and Tax Freedom Act S. 2293, Individual Alternative Minimum Tax Repeal Act of 2007. H.R. 4351, AMT Relief Act of 2007. S. 2199, Offshore Deferred Compensation Reform Act of 2007. H.R. 5267, Offshore Deferred Compensation Reform Act of 2007. H.R. 2419, Farm, Nutrition, and Bioenergy Act of 2007, the "pay for," settlement and tax provisions. S.2242, Heartland, Habitat Harvest, and Horticulture Act of 2007: the "pay for," settlement and tax provisions. H.R. 5140, Economic Stimulus Act of 2008: the bonus depreciation, increased expensing and tax portions of this Act. S.2592 A bill to amend the Internal Revenue Code of 1986 to provide for permanent tax incentives for economic growth. Senator Specter draft legislation on economic growth (not introduced) H.R. 3996, Temporary Tax Relief Act of 2007: including bonus depreciation and increased expensing provisions H. R. 4172 To amend the Internal Revenue Code of 1986 and the Economic Growth and Tax Relief Reconciliation Act of 2001 to restore the estate tax and repeal the carryover basis rule and to increase the estate tax unified credit to an exclusion equivalent of $3,500,000. H.R.4042 Family Farm, Small Business, and Home Tax Relief Act H. R. 3475 To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, to adjust such amount for inflation, to repeal the 1-year termination of the estate tax, and for other purposes. H.R.2380 To make the repeal of the estate tax permanent. H. R. 4242 Certain and Immediate Estate Tax Relief Act of 2007H.R.3170 To make permanent the individual income tax rates for capital gains, and for other purposes. S.1726, Business Activity Tax Simplification Act of 2007. H.R. 5267, Business Activity Tax Simplification Act of 2008. S.AMDT.4160 to S.CON.RES.70 To provide tax relief to middle-class families and small businesses, property tax relief to homeowners. S.AMDT.4170 to S.CON.RES.70 To protect families, family farms and small businesses by extending the income tax rate structure, raising the death tax exemption to $5 million and reducing the maximum death tax rate to no more than 35%; to keep education affordable by extending the college tuition deduction; and to protect senior citizens from higher taxes on their retirement income, maintain U.S. financial market competitiveness, and promote economic growth by extending the lower tax rates on dividends and capital gains. S.AMDT.4191 and S.AMDT.4372 to S.CON.RES.70 To protect small businesses, family ranches and farms from the Death Tax by providing a $5 million exemption, a low rate for smaller estates and a maximum rate no higher than 35%. Research and Development Tax Credit Issues S.AMDT.4348 to S.CON.RES.70: Including the portion on extending expiring tax provisions such as the R&D Tax Credit. S. 2209, Research Credit Improvement Act of 2007. H.R. 1712, Research and Development Tax Credit Act of 2007. Covered Official Positions Continued: Geoffrey O'Hara; Clerk, Dept. of Justice, Federal Public Defender's Office Doug Loon; Staff Director - Senate Veterans Affairs Cmte, Legislative Monitor - Senator Arlen Specter, Legislative Correspondent- Senator Arlen Specter
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), 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 Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), 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), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Guard, Natl Labor Relations Board (NLRB), Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Council (NSC), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Trade & Development Agency (USTDA), U.S. Trade Representative (USTR), Vice President of the U.S., White House Office
S. 1780, Protecting Children from Indecent Programming Act H.R. 2829, Senate consideration of FY 2008 Financial Services and General Government Appropriations Act, all amendments relating to the Federal Communications Commission H.R. 4307, Consumer Freedom of Choice in Cable Act; FCC regulations on indecency; media ownership; media violence; all FCC cable-related regulations Implementation of Adam Walsh Child Protection & Safety Act of 2006;
S. 215, Internet Freedom Preservation Act S. 2302, Food, Energy and Security Act of 2007, all provisions relating to broadband H.R. 2419, Farm, Nutrition, and Bioenergy Act of 2007, all provisions relating to broadband Net Neutrality HR 1525 Internet Spyware (I-SPY) Prevention Act of 2007 HR 964 Spy Act HR 743 Permanent Internet Tax Freedom Act of 2007 HR 948 Social Security Number Protection Act of 2007 HR 1908 Patent Reform Act of 2007 HR 5055 To amend title 17, United States Code, to provide provide protection for fashion design H.R. 5156 Counterfeit Drug Prevention Act of 2006 S 522 Intellectual Property Rights Enforcement Act S 495 Personal Data Privacy and Security Act of 2007 S 1178 Identity Theft Prevention Act S 156 Permanent Internet Tax Freedom Act of 2007 S 1145 Patent Reform Act of 2007 S 761 America Creating Opportunities to Meaningfully Promote Excellence in Technology, Education, and Science Act HR 34 Pilot Program in Certain District Courts HR 780 Counterfeit Drug Prevention Act of 2007 HR 1689 To provide support to combat illegal downloading on college and university campuses HR 4175 - Privacy and Cybercrime Enforcement Act of 2007 HR 4279 - Prioritizing Resources and Organization for Intellectual Property Act of 2007 S 2317 - Intellectual Property Enforcement Act of 2007 HR 3578 - Intellectual Property Rights Enforcement Act HR 3541 - Do-Not-Call Improvement Act of 2007 S 2168 - Identity Theft Enforcement and Restitution Act of 2007 HR 275 - Global Online Freedom Act of 2007 HR 4008 - Credit and Debit Card Receipt Clarification Act of 2007 S 1780 - Protecting Children from Indecent Programming Act S 1492 - Broadband Data Improvement Act S 1190 - Connect The Nation Act
Prevention Reimportation of Drugs H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secretary of Health and Human Services to negotiate prices for part D covered drugs for Medicare beneficiaries H.R. 2900 To amend the Federal Food, Drug, and Cosmetic Act to revise and extend the user-fee programs for prescription drugs and for medical devices, to enhance the postmarket authorities of the Food and Drug Administration with respect to the safety of drugs, and for other purposes S. 250 Medicare Enhancements for Needed Drugs Act of 2007 S. 242 Pharmaceutical Market Access and Drug Safety Act of 2007 S. 1082 Food and Drug Administration Revitalization Act H.R. 3161 Making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2008, and for other purposes
Education and Workforce Policy Issues, No Child Left Behind Reauthorization, Higher Education Act Reauthorization, Workforce Investment Act Reauthorization, Trade Adjustment Assistance Act Reauthorization, Head Start Reauthorization ESEA Reauthorization S. 486: Student Loan Sunshine Act H.R. 890 Student Loan Sunshine Act H.R. 4137: College Opportunity and Affordability Act of 2007 H.R. 2669: The College Cost Reduction and Access Act of 2007 H.R. 2390: TEACH Act of 2007 S. 873: Incentives to Educate American Children (I Teach) Act of 2007 S. 958, H.R. 2289: Striving Readers Act of 2007 H.R. 362 the "10,000 Teachers, 10 Million Minds" Science and Math Scholarship Act H.R. 363 the "Sowing the Seeds Through Science and Engineering Research" Act S. 1360 Higher Education Access Act and Higher Education Amendments of 2007 H.R. 2669 the College Cost Reduction and Access Act S. 1642 the Higher Education Amendments of 2007 H.R. 4137 the College Opportunity and Affordability Act of 2007 S. 761 the "America Competes" Act H.R. 3920 the "Trade and Globalization Act" of 2007 H.R. 3747 The Workforce Investment Improvement Act of 2007 S. 1848 Trade and Globalization Adjustment Assistance Act of 2007 H.R. 3043 Appropriations Act of 2007 for the Departments of Labor, Education, Health and Human Services and related agencies H.R. 1429 Improving Head Start for School Readiness Act of 2007 H.R. 2272 the "America Creating Opportunities to Meaningfully Promote Excellence in Technology, Education and Science Act"
H.R. 1, Implementing the 9/11 Commission Recommendations Act of 2007 S. 4, Improving America's Security by Implementing Unfinished Recommendations of the 9/11 Commission Act of 2007 H.R. 3628, Department of Homeland Security Appropriations Act, 2008 Chemical Security regulations National Infrastructure Protection Plan .National Response Plan U.S. Department of Homeland Security cargo security initiatives. Maritime cargo, air cargo, and private sector preparedness provisions of H.R. 1 / S. 4 Implementing the 9/11 Commission Recommendations Act of 2007
H.R.3801: To amend the Trade Act of 1974 to address the impact of globalization, to reauthorize trade adjustment assistance, to extend trade adjustment assistance to service workers, communities, firms, and farmers, and for other purposes H.R. 3688, "United States-Peru Trade Promotion Agreement Implementation Act" Export control modernization reform APHIS inspections and AQI user fees on conveyances entering the U.S. from Canada Customs reauthorization legislation Andean Trade Preferences Act Extension or ATPA (H.R. 1830) Generalized System of Preferences or GSP (P.L.109-432) U.S.-India Civil Nuclear Cooperation Agreement (P.L. 109-401) Trade Adjustment Assistance for Workers or TAA (S. 122 and H.R. 910) Promoting American Agricultural and Medical Exports to Cuba Act (S.1673 and H.R. 2819) National Security Foreign Investment Reform and Strengthened Transparency Act of 2007 (H.R. 556) U.S.-Peru Trade Promotion Agreement U.S.-Colombia Trade Promotion Agreement U.S.-Panama Trade Promotion Agreement U.S.-Korea Free Trade Agreement Trade Promotion Authority Customs and Border Protection trade enforcement policies Doha Development Agenda Draft legislation to reauthorize U.S. Customs and Border Protection, including specific provisions related to the enforcement of intellectual property rights at ports of entry. Enforcing the safety of imported goods, including the Report to the President on the Interagency Working Group's Action Plan on Import Safety. Negotiation of an agreement to mutually recognize companies participating in U.S. and EU Authorized Economic Operator programs. Cargo inspections procedures and U.S. Department of Homeland Security policies at land ports of entry along the U.S./Canada and U.S./Mexico borders Trade Enforcement Act of 2007 - S. 1919 Nonmarket Economy Trade Remedy Act of 2007 - H.R. 1229 Currency Exchange Rate Oversight and Reform Act - S. 1607 Currency Reform and Financial Markets Access Act of 2007 - S. 1677 SBA Trade Programs Act - H.R. 2992 Golf Club Component Duty Reduction - H.R. 2362 Trade and Globalization Act - H.R. 3920 CFIUS - H.R. 556/S. 1610 Generalized System of Preferences - H.R. 3427
S. 742, Ban Asbestos in America Act H.R. 1590, Safe Climate Act of 2007 H.R. 2421, Clean Water Restoration Act of 2007 S. 2191: Lieberman-Warner Climate Security Act of 2007 Florida Executive Orders: EO-07-126 / EO-07-127 / EO-07-128 U.S. EPA National Ambient Air Quality Standards for Ozone U.S. EPA petition for rulemaking on international border pollution Major Economics Process Program for Deployment of Climate Change Technologies Prevention of Significant Deterioration (PSD) issues relating to U.S. EPA's rulemaking for greenhouse gases
H.R. 2421, Clean Water Restoration Act of 2007
S.1544 Medicare Quality Enhancement Act of 2007 S. 3 Medicare Prescription Drug Price Negotiation Act of 2007 S. 250 Medicare Enhancements for Needed Drugs Act of 2007 H.R. 4 Medicare Prescription Drug Price Negotiation Act of 2007 H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secy. of HHS to negotiate prices for Part D covered drugs for Medicare beneficiaries
H.R. 1591: U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007 S. Con.Res. 21: U.S. Government Congressional Budget for fiscal year 2008, appropriated budgetary levels for 07' and 2009-2012 H.R. 2764 - H. Rept. 110-497 FY 2008 Consolidated Appropriations Act, the omnibus Air cargo screening provisions of H.R. 2638, the FY 2008 Department of Homeland Security Appropriations Act. For Fiscal 2008, the Department of Homeland Security Appropriations Act was part of the FY 2008 Consolidated Appropriations Act. H.R.Con.Res. 99 H.R. 2206, H.R. 2207, and S. 965 - FY2007 Supplemental H.R 3074, S. 1789 - FY 2008 Transportation, Housing and Related Agencies Appropriations bill H.R. 1195 To amend the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users to make technical corrections, and for other purposes S. 1611 - To make technical corrections to SAFETEA-LU and other related laws relating to transit H.R. 2829 - FY 2008 Financial Services and General Government Appropriations H.R. 2643, S. 1696: FY 2008 Interior and the Environment Appropriations Report H.R. 2764 - FY 2008 State and Foreign Operations Appropriations H.R. 2641, S. 1751 - FY 2008 Energy and Water Appropriations H.R. 2642, S. 1645 - FY 2008 Military Construction and Veterans Affairs Appropriations H.R. 3043, S. 1710 - FY 2008 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations H.R. 2771, S 1686 - FY 2008 Legislative Branch Appropriations H.R. 4890 - Legislative Line Item Veto Act of 2006 H.R. 3161, S. 1859 - FY 2008 Agriculture Appropriations H.R. 3093, S. 1745 - FY 2008 Commerce/Justice/Science Appropriations H.R. 3222 - FY 2008 Defense Appropriations H.J.RES. 52 - 1st Continuing Resolution on current funding levels for the Government H.R. 3222 - 2nd Continuing Resolution on current funding levels for the Government H.J. RES. 69 - 3rd Continuing Resolution on current funding levels for the Government H.J. RES. 72 - 4th Continuing Resolution on current funding levels for the Government HR 2419 - Farm Bill Extension Act 2007 to March 2008
H.R. 2761 - Terrorism Risk Insurance Program Reauthorization Act of 2007 H.R. 4721 - Terrorism Risk Insurance Improvement Act of 2007
HR 2834 To amend Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services S. 1624 - To amend the IRC of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services. HR . 3919 Small Business Sarbanes-Oxley Compliance Assistance Act of 2006 H.R. 2829 -Financial Services and General Government Appropriations Act, 2008 - 404 compliance for small businesses
Biologics Price Competition and Innovation Act of 2007- creation of regulatory pathway for licensing of biosimilar biological products Non-numbered House FDA-related bills concerning: Prescription Drug User Fee Ace, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; and Reagan-Udall Institute for Applied Biomedical Research S.1082; Food and Drug Administration Revitalization Act- Bill concerns Prescription Drug User Fee Act, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; Reagan-Udall Institute for Applied Biomedical Research; and importation of drugs S. 3 Medicare Fair Prescription Drug Price Act of 2007- opposed legalizing importation of drugs S.1019 Universal Health Care Choice and Access Act H.R. 1046 Medicare Quality Improvement Organization Modernization Act of 2007 H.R.2580 Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 H.R.1666 Health Care Price Transparency Promotion Act S. 1693/H.R. 3800 Wired for Health Care Quality Act H.R. 2639/ S. 3234 Promoting Health for Future Generations Act of 2007 S. 1544 Medicare Quality Enhancement Act of 2007 S. 2499 A bill to amend titles XVIII, XIX, and XXI of the Social Security Act to extend provisions under the Medicare, Medicaid, and SCHIP programs, and for other purposes S. 1951 Fair Medicaid Drug Payment Act of 2007 H.R.3963/H.R.976 To amend title XXI of the Social Security Act to extend and improve the Children's Health Insurance Program, and for other purposes H.R. 2272: 21st Century Competitiveness Act
U.S. Department of Homeland Security chemical security regulations.
H.R.241 Small Business Health Fairness Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R. 749 Health Care Choices for Seniors Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 853 Wellness and Prevention Act 2007 H.R. 3717 Healthy Workforce Act of 2007 S. 1753 Healthy Workforce Act of 2007 H.R. 3947 To amend the Internal Revenue Code of 1986 to provide for a carry forward of unused benefits in health flexible spending arrangements
H.R. 2262, Hardrock Mining and Reclamation Act of 2007
S. 558- Mental Health Parity Act of 2007- opposed parity between coverage of mental health benefits and benefits for medical and surgical services H.R. 324 Working Families Wage and Access to Health Care Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 1424- The Paul Wellstone Mental Health and Addiction Equity Act of 2007- supported parity between coverage of mental health benefits for medical and surgical services Wired for Health Care Quality Act- supported widespread adoption of nationwide, interoperability health information technology infrastructure H.R. 853- Wellness and Prevention Act of 2007- supported tax credits for employers and employees that participate in comprehensive wellness programs S. 1481- Fair and Reliable Medical Justice Act- supported grant funding to produce health court demonstration projects H.R. 2497- Fair and Reliable Medical Justice Act- supported grant funding to produce health court demonstration projects S. 1544- Medicare Quality Enhancement Act of 2007- supported creation of pay for performance and transparency initiatives by providing qualified organizations with access to Medicare claims data, enrollment, survey and assessment data for development of reports on the quality and cost of nation's health care system. Healthy Workforce Act of 2007- supported tax credits for employers that participate in comprehensive wellness programs. Independent Health Record Trust Act- supported credit union-like banks to hold electronic health record information SCHIP(1): Children's Health Insurance Program Reauthorization Act of 2007, H.R. 976- Opposed expanded coverage for the State Children's Health Insurance Program (SCHIP(2): Children's Health Insurance Program Reauthorization Act of 2007, H.R. 3963; SCHIP(3, CHAMP): Children's Health and Medicare Protection Act of 2007, H.R. 3162) Medicare: Medicare, Medicaid, and SCHIP Extension Act of 2007 (Enrolled as Agreed to or Passed by Both House and Senate, S. 2499)- Focused on employer coverage of end stage renal disease from 30 to 42 months. Biologics Price Competition and Innovation Act of 2007- weighed in on creation of regulatory pathway for licensing of biosimilar biological products Non-numbered House FDA-related bills concerning: Prescription Drug User Fee Ace, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; and Reagan-Udall Institute for Applied Biomedical Research S.1082; Food and Drug Administration Revitalization Act- Bill concerns Prescription Drug User Fee Act, Medical Device User Fee and Modernization Act, Drug Safety/Risk Evaluation and Mitigation Strategy; Clinical Trials; Reagan-Udall Institute for Applied Biomedical Research; and importation of drugs S. 3 Medicare Fair Prescription Drug Price Act of 2007- opposed legalizing importation of drugs H.R. 4 Medicare Prescription Drug Price Negotiation Act of 2007 H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secretary of Health and Human Services to negotiate prices for part D covered drugs for Medicare beneficiaries S. 250 Medicare Enhancements for Needed Drugs Act of 2007 S. 1951 Fair Medicaid Drug Payment Act of 2007 S. 976 Genomics and Personalized Medicine Act of 2007 H.R. 3947 To amend the Internal Revenue Code of 1986 to provide for a carry forward of unused benefits in health flexible spending arrangements S. 242 Pharmaceutical Market Access and Drug Safety Act of 2007 S. 358 Genetic Information Nondiscrimination Act of 2007 H.R. 493 Genetic Information Nondiscrimination Act of 2007 S.1019 Universal Health Care Choice and Access Act H.R. 1046 Medicare Quality Improvement Organization Modernization Act of 2007 H.R.2580 Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 H.R.1666 Health Care Price Transparency Promotion Act H.R.241 Small Business Health Fairness Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R. 749 Health Care Choices for Seniors Act S. 555 SIMPLE Cafeteria Plan Act 2007 H.R. 1424 Paul Wellstone Mental Health and Addiction Equity Act of 2007 H.R. 3717 Healthy Workforce Act of 2007 S. 1753 Healthy Workforce Act of 2007 H.R. 2639/ S. 3234 Promoting Health for Future Generations Act of 2007 S. 1693/H.R. 3800 Wired for Health Care Quality Act S. 1544 Medicare Quality Enhancement Act of 2007 S. 1753 Healthy Workforce Act 2007
Comprehensive Immigration Reform, H1-B Visas, Electronic Employment Verification Systems, Border Security/Enforcement, Worksite Enforcement, Visa Delays, H-2B visas S. 1348: Comprehensive Immigration Reform Act of 2007 S. 1639: Secure Borders, Economic Opportunity and Immigration H.R. 1061 (Protecting American Commerce and Travel Act); H.R. 2638 (FY08 Homeland Security Appropriations); H.R. 4088 (Secure America Through Verification and Enforcement Act of 2007); S. 1083/HR 1930 (Securing Knowledge, Innovation and Leadership Act); HR 98 (EEVS); S. 1092 (High-Tech Worker Relief Act); S. 1035 (H1B and L1 Visa Fraud and Abuse Prevention Act); HR 1645 (Security Through Regularized Immigration and a Vibrant Economy Act), S. 988/H.R. 1843 (Save our Small and Seasonal Business Act), Commerce, State, Justice appropriations bill for provisions extending the H-2B return worker exemption for one year H.R. 3093/S. 1745; Sections of appropriations bills requiring certain employers to use the basic pilot employment verification program: Such as Labor/HHS/Education HR 3043/ 1710; Transportation/HUD HR 3074/S 1789; Homeland Security Reg. Info. No. 1651-AA69 (Docket No. USCBP 2007-0061) Documents Required for Travelers Arriving in the United States at Sea and Land Ports-of-Entry From Within the Western Hemisphere Proposed interpretation of the Passenger Vessel Services Act (PVSA) by the Department of Homeland Securitys Bureau of Customs and Border Protection (CBP).
HR 2497 Fair and Reliable Medical Justice Act S 1481 Fair and Reliable Medical Justice Act HR 34 Pilot Program in Certain District Courts
CLEAN Energy Act of 2007 - H.R. 6 H.R. 1252: Federal Price Gouging Prevention Act H.R. 2337: Energy Reform and Revitalization Act of 2007 Rulemaking on Transmission Corridors, Rulemaking on Energy Technology H.R. 2264: No Oil Producing and Exporting Cartels Act of 2007 S. 1263: Petroleum Consumer Price Gouging Protection Act S. 1419: Renewable Fuels, Consumer Protection, and Energy Efficiency Act of 2007 H.R. 2461: the Energy and Water Appropriations bill H.R. 2776: Renewable Energy and Energy Conservation Tax Act of 2007 H.R. 6 - PL 110 - 140, Energy Independence and Security Act of 2007 Monitoring climate change proposals in Congress
S. 2302 / H.R. 2419, Farm, Nutrition, and Bioenergy Act of 2007 and Amendments on CBH and APHIS inspection functions S. 2228, Farm, Ranch, Equity, Stewardship and Health (FRESH) Act of 2007 Lobbying contacts addressed amendments to HR 2419 - extension of Farm Bill to March 2008 S. 340 and H.R. 371: Agricultural Job Opportunity, Benefits, and Security Act of 2007
S. 186 Attorney-Client Privilege Protection Act of 2007 (ACPPA) HR. 3013 - Attorney-Client Privilege Protection Act of 2007 H.R. 1279 - Gang Deterrence and Community Protection Act.
S. 4 / H.R. 1 Improving America's Security by Implementing Unfinished Recommendations of the 9/11 Commission Act of 2007, related to private sector preparedness standards National Infrastructure Protection Plan National Response Plan National Response Framework
Retirement Security/Pensions/ERISA EBSA Advisory Opinion Letter 2007-07A ERISA Preemption - Protecting the preemption structure in the Employee Retirement Income Security Act of 1974. Cafeteria Plans - Comments to the Treasury Department on regulatory guidance. The Pension Protection Act of 2006 - Reform of funding rules for employer-provided retirement plans and amendments to the Employee Retirement Income Security Act of 1974. Nonqualified Deferred Compensation - Restrictions on the annual limit for nonqualified deferred compensation. Extension of the effective date for the final regulations. Plan Fee Disclosure - H.R. 3765 - Defined Contribution Plan Fee Transparency Act of 2007; S. 2473 - Defined Contribution Fee Disclosure Act of 2007; H.R. 3185 - 401(k) Fair Disclosure for Retirement Security Act of 2007; and comments to the Department of Labor - Increasing the disclosure of fees paid by plan sponsors of defined contribution plans to service providers. HR 695 - To amend the Internal Revenue Code of 1986 to repeal the authority of the Secretary of the Treasury S. 349 - Small Business and Work Opportunity Act of 2007 S. 1974 - Pension Protection Technical Corrections Act of 2007
H.R. 3010, S. 1782: Arbitration Fairness Act of 2007 S. 192 - Lobbying, Ethics, and Earmarks Transparency and Accountability Act of 2007
Commerce, State and Justice Appropriations Act- 2008 NASA Budget and 2008 NOAA Budget H.R. 3093 Department of Defense Appropriations Act of 2008 H.R. 3222
H.R. 2881, FAA Reauthorization Act of 2007 H.J.Res. 69, Making further continuing appropriations for the fiscal year 2008, and for other purposes. S. 2345, American Infrastructure Investment and Improvement Act of 2007 S. 1300, Aviation Investment and Modernization Act of 2007 S. 772 and H.R. 1650, Railroad Antitrust Enforcement Act of 2007 S. 1125 and H.R. 2116, Freight Rail Infrastructure Capacity Expansion Act of 2007 H.R. 1195, to amend the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users to make technical corrections, and for other purposes. S. 1611, to make technical corrections to SAFETEA-LU and other related laws relating to transit. S. 1926 and H.R. 3401, National Infrastructure Bank Act of 2007 S. 775 and H.R. 3398, National Infrastructure Improvement Act of 2007 H.R. 1773, Safe American Roads Act of 2007 H.R. 1495, Water Resources Development Act, 2007 S. 1076 and H.R. 1356, Next Generation Air Transportation System Financing Reform Act of 2007 S. 953 and H.R. 2125, Railroad Competition and Service Improvement Act of 2007 H.R. 2701, Transportation Energy Security and Climate Change Mitigation Act of 2007 H.R. 3248, SAFETEA-LU Technical Corrections Act of 2007 S. 2009, S. 1937 and H.R. 3311, To authorize additional funds for emergency repairs and reconstruction of the Interstate I-35 bridge located in Minneapolis, Minnesota, that collapsed on August 1, 2007, to waive the $100,000,000 limitation on emergency relief funds for those emergency repairs and reconstruction, and for other purposes. H.R. 3999, National Highway Bridge Reconstruction and Inspection Act of 2007
HR 1908 Patent Reform Act of 2007 HR 5055 To amend title 17, United States Code, to provide protection for fashion design H.R. 5156 Counterfeit Drug Prevention Act of 2006 S 522 Intellectual Property Rights Enforcement Act S 1145 Patent Reform Act of 2007 HR 34 Pilot Program in Certain District Courts HR 780 Counterfeit Drug Prevention Act of 2007 HR 1689 To provide support to combat illegal downloading on college and university campuses HR 3578 - Intellectual Property Rights Enforcement Act S 2317 - Intellectual Property Enforcement Act of 2007 HR 4279 - Prioritizing Resources and Organization for Intellectual Property Act of 2007 HR 4175 - Privacy and Cybercrime Enforcement Act of 2007
Implementation of TSA air cargo regulations and the development of a certified shipper program for air cargo H.R. 1, Implementing the 9/11 Commission Recommendations Act of 2007 S. 4, Improving America's Security by Implementing Unfinished Recommendations of the 9/11 Commission Act of 2007 H.R. 2638, the FY 2008 Department of Homeland Security Appropriations Act, specifically the air cargo and aviation security provisions and air cargo screening provisions For Fiscal 2008, the Department of Homeland Security Appropriations Act H.R. 2881, FAA Reauthorization Act of 2007 S. 1300, Aviation Investment and Modernization Act of 2007 S. 1076 and H.R. 1356, Next Generation Air Transportation System Financing Reform Act of 2007
HR 1585: FY08 National Defense Authorization Act, Procurement issues, particularly Title VIII export control modernization proposals, Guard and Reserve issues, and broad homeland defense issues. H.R. 4264, Defense Trade Controls Performance Improvement Act of 2007.
H.R. 800/S. 1041 Employee Free Choice H.R. 2 / S. 2 Minimum Wage Increase H.R. 4458, Small Business Regulatory Improvement Act H.R. 493 Genetic Information Nondiscrimination H.R. 32, Health Care Incentive Act H.R. 33, Minimum Wage Fairness Act H.R. 239, Working Americans Growing the Economy Act H.R. 324, Working Families Wage and Access to Health Care Act H.R. 509, Minimum Wage for All Americans Act H.R. 142, Labor Relations First Contract Negotiations Act H.R. 866, Secret Ballot Protection Act H.R. 980, Public Safety Employer-Employee Cooperation Act H.R. 1050, A Living Wage, Jobs for All Act H.R. 1327, the Protective Equipment for America's Workers Act H.R. 1369, Family and Medical Leave Expansion Act H.R. 1431, Workplace Religious Freedom Act H.R. 1542 / S. 910, Healthy Families Act H.R. 1643 / S. 2240, Volunteer Firefighter and EMS Personnel Job Protection Act H.R. 1644 / S. 969, Re-Empowerment of Skilled and Professional Employees and Construction Tradesworkers Act H.R. 1763, Indentured Servitude Abolition Act H.R. 1882, Workplace Representation Integrity Act H.R. 2392, Balancing Act H.R. 2637 / S. 1598 / S. 1614, Child Labor Protection Act H.R. 2660, Civil Rights Pay Fairness Act H.R. 2670 / S. 1570, Truth in Employment Act H.R. 2674, CARE Act H.R. 2744, Airline Flight Crew Technical Corrections Act H.R. 2792, Family and Medical Leave Inclusion Act H.R. 2808, Living Organ Donor Job Security Act H.R. 3582 / S. 2061, Fair Home Health Care Act H.R. 3662 / S. 1792, Forewarn Act H.R. 3796, Early Warning and Health Care for Workers Affected by Globalization Act H.R. 3920, Trade and Globalization Assistance Act H.R. 4047, Private Sector Whistleblower Protection Streamlining Act H.R. 4301, S. 2419 Working Families Flexibility Act S. 347, Minimum Wage Act S. 1681, The Family Leave Insurance Act S. 2123, Public Sector Employer-Employee Cooperation Act S. 2514, Standing with Minimum Wage Earners Act H.R. 2049/S. 1244, The Protecting America's Workers Act H.R. 2693, The Popcorn Workers Lung Disease Prevention Act H.R. 2638, FY08 Homeland Security Appropriations Act H.R. 378, The Nurse and Patient Safety and Protection Act of 2007 H.R. 720, Water Quality Financing Act of 2007 H.R. 1585, DoD Authorization Act, provisions granting leave for employees under the Family and Medical Leave Act when family members are called up on active military duty, or are recovering from injuries sustained while on active duty H.R. 976, H.R. 3963, State Childrens Health Insurance Program bills, provisions granting leave for employees to be with family members who sustained injuries while on active military duty H.R. 6, Energy Independence and Security Act--provisions applying the Davis-Bacon Act to construction supported by the act, extension of the FUTA surtax H.R. 2768, Supplemental Mine Improvement and New Emergency Response Act H.R. 2769, Miner Health Enhancement Act FY 2008: Labor, Health and Human Services and Education Appropriations H.R. 2831: Lilly Ledbetter Fair Pay Act of 2007 S. 1843: Fair Pay Restoration Act H.R. 697, National Right-to-Work Act Overtime Exemption for Pharmaceutical Sales Reps Whether the FY 2008 omnibus appropriations bills would contain riders related to union financial disclosure requirements Nominations for the following positions: Member, National Labor Relations Board Solicitor, Department of Labor Administrator, Wage and Hour Division, Department of Labor Commissioner, Occupational Safety and Health Review Commission Reform of regulations codified at 29 C.F.R. pt. 825, implementing the Family and Medical Leave Act Reform of regulations codified at 29 C.F.R. pts. 403, 408, relating to disclosures required of labor organizations Financial disclosure under the Labor Management Reporting and Disclosure Act (LM-30 and LM-10 reports) Implementation and oversight of the National Labor Relations Act National Labor Relations Board jurisdiction and preemption of conflicting state actions Petition for NLRB rulemaking regarding "minority" or "members-only" unions H.R. 3043-Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2008--provisions directing OSHA to conduct rulemakings and funding for the Office of Labor Management Standards in DOL Final Regulations under code section 409A Proposed regulations under ERISA section 408(b)(2) Proposed regulations under code section 125 Request for information on Fee and Expense Disclosures to Participants in Individual Account plans, 29 CFR Part 2550: RIN 1210-AB07 To Treasury Department: Improper Interpretation of Anti-Backloading Rules to Hybrid Plans To DOL: Selection of Annuity Providers for Individual Account Plans Proposed Rule
H.R. 3161, FY 2008 Agriculture Appropriations Bill, all provisions relating to country of origin labeling S. 1859, FY 2008 Agriculture Appropriations Bill, all provisions relating to country of origin labeling
H.R. 3610, "The Food and Drug Import Safety Act of 2007" and other possible import-safety related legislation stemming from a series of high profile product recalls. HR 1525 Internet Spyware (I-SPY) Prevention Act of 2007 HR 964 Spy Act HR 948 Social Security Number Protection Act of 2007 H.R. 5156 Counterfeit Drug Prevention Act of 2006 S 522 Intellectual Property Rights Enforcement Act S. 495 Personal Data Privacy and Security Act of 2007 S. 1178 Identity Theft Prevention Act S. 522 Intellectual Property Rights Enforcement Act H.R. 780 Counterfeit Drug Prevention Act of 2007 S. 1780 Protecting Children From Indecent Programming Act H.R. 4008 Credit and Debit Card Receipt Clarification Act of 2007 S. 2168 Identity Theft Enforcement and Restitution Act of 2007 H.R. 3541 Do-Not-Call Improvement Act of 2007 H.R. 3578 Intellectual Property Rights Enforcement Act S. 2317 Intellectual Property Enforcement Act of 2007 H.R. 4279 Prioritizing Resources and Organization for Intellectual Property Act of 2007 H.R. 4175 Privacy and Cybercrime Enforcement Act of 2007 S. 242 Pharmaceutical Market Access and Drug Safety Act of 2007 H.R. 853 Wellness and Prevention Act 2007 S. 358 / H.R. 493 Genetic Information Nondiscrimination Act of 2007 S. 1019 Universal Health Care Choice and Access Act H.R. 1046 Medicare Quality Improvement Organization Modernization Act of 2007 H.R. 2580 Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2007 H.R. 1666 Health Care price Transparency Promotion Act
Executive Order 13422, Further Amendment to Executive Order 12866 on Regulatory Planning and Review S. 849, OPEN Government Act of 2007, all provisions relating to Freedom of Information Act reform Data Quality HR 1873: Small Business Fairness in Contracting Act, procurement S 680: Accountability in Government Contracting Act of 2007, procurement HR 1362: Accountability in Government Contracting Act of 2007, procurement HR 2419: Farm Bill, limiting states ability to contract out functions for their food stamp programs HR 3033: Contractors and Federal Spending Accountability Act of 2007, procurement HR 3867: Small Business Contracting Program Improvements Act, procurement S 2300: Small Business Contracting Revitalization Act of 2007, procurement HR 3161, FY08 Agriculture Appropriations, mandatory use of basic pilot by contractors HR 3093, FY08 Commerce, Justice, and Science Appropriations, mandatory use of basic pilot by contractors and tax certifications for contractors HR 3043, FY08 Labor, HHS, and Education Appropriations, mandatory use of basic pilot by contractors and tax certifications for contractors HR 3074, FY08 Transportation and HUD Appropriations, mandatory use of basic pilot by contractors and tax certifications by contractors HR 2829: FY08 Financial Services Appropriations Act, competitive sourcing HR 2638: FY08 Department of Homeland Security Appropriations Act, procurement and tax certifications for contractors HR 3222: FY08 Department of Defense Appropriations Act, competitive sourcing and tax certifications for contractors HR 2642, FY08 Military, Veterans Appropriations, tax certifications for contractors Department of Homeland Security, Social Security No-Match Letter Rule Sarbanes-Oxley Section 404 reform Proposed amendment to Part 102-38 of the Federal Management Regulations
United Nations Convention on the Law of the Sea "Law of the Sea Treaty"
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Trade Commission (FTC), Federal Transit Administration (FTA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Guard, Natl Labor Relations Board (NLRB), Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Council (NSC), 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, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR)
S. 2302 / H.R. 2419, Farm, Nutrition, and Bioenergy Act of 2007 and Amendments on CBH and APHIS inspection functions S. 2228, Farm, Ranch, Equity, Stewardship and Health (FRESH) Act of 2007
H.R. 2421, Clean Water Restoration Act of 2007
H.R.241 Small Business Health Fairness Act of 2007 H.R. 324 Working Families Wage and Access to Health Care Act H.R. 749 Health Care Choices for Seniors Act S. 555 SIMPLE Cafeteria Plan Act 2007
CLEAN Energy Act of 2007 - H.R. 6 H.R. 1252: Federal Price Gouging Prevention Act H.R. 2337: Energy Reform and Revitalization Act of 2007 Rulemaking on Transmission Corridors, Rulemaking on Energy Technology
H.R. 3161, FY 2008 Agriculture Appropriations Bill, all provisions relating to country of origin labeling S. 1859, FY 2008 Agriculture Appropriations Bill, all provisions relating to country of origin labeling
H.R. 2761 - Terrorism Risk Insurance Program Reauthorization Act of 2007 H.R. 4721 - Terrorism Risk Insurance Improvement Act of 2007
Education and Workforce Policy Issues, No Child Left Behind Reauthorization, Higher Education Act Reauthorization, Workforce Investment Act Reauthorization, Trade Adjustment Assistance Act Reauthorization, Head Start Reauthorization ESEA Reauthorization S. 486: Student Loan Sunshine Act H.R. 890 Student Loan Sunshine Act H.R. 4137: College Opportunity and Affordability Act of 2007 H.R. 2669: The College Cost Reduction and Access Act of 2007
Implementation of TSA air cargo regulations and the development of a certified shipper program for air cargo H.R. 1, Implementing the 9/11 Commission Recommendations Act of 2007
H.R. 3010, S. 1782: Arbitration Fairness Act of 2007 S. 192 - Lobbying, Ethics, and Earmarks Transparency and Accountability Act of 2007
H.R. 2262, Hardrock Mining and Reclamation Act of 2007
H.R. 6: CLEAN Energy Act of 2007 (Energy Independence and Security Act of 2007) H.R. 8: Death Tax Repeal Permanency Act H.R. 2: Fair Minimum Wage Act of 2007 (also known as: Small Business and Work Opportunity Act of 2007)
S. 215, Internet Freedom Preservation Act S. 2302, Food, Energy and Security Act of 2007, all provisions relating to broadband H.R. 2419, Farm, Nutrition, and Bioenergy Act of 2007, all provisions relating to broadband Net Neutrality
U.S. Department of Homeland Security chemical security regulations.
Comprehensive Immigration Reform, H1-B Visas, Electronic Employment Verification Systems, Border Security/Enforcement, Worksite Enforcement, Visa Delays, H-2B visas S. 1348: Comprehensive Immigration Reform Act of 2007 S. 1639: Secure Borders, Economic Opportunity and Immigration
Retirement Security/Pensions/ERISA EBSA Advisory Opinion Letter 2007-07A ERISA Preemption - Protecting the preemption structure in the Employee Retirement Income Security Act of 1974. Cafeteria Plans - Comments to the Treasury Department on regulatory guidance.
S. 1780, Protecting Children from Indecent Programming Act H.R. 2829, Senate consideration of FY 2008 Financial Services and General Government Appropriations Act, all amendments relating to the Federal Communications Commission H.R. 4307, Consumer Freedom of Choice in Cable Act;
United Nations Convention on the Law of the Sea "Law of the Sea Treaty"
Biologics Price Competition and Innovation Act of 2007- creation of regulatory pathway for licensing of biosimilar biological products
H.R. 800/S. 1041 Employee Free Choice H.R. 2 / S. 2 Minimum Wage Increase H.R. 4458, Small Business Regulatory Improvement Act H.R. 493 Genetic Information Nondiscrimination
Commerce, State and Justice Appropriations Act- 2008 NASA Budget and 2008 NOAA Budget H.R. 3093 Department of Defense Appropriations Act of 2008 H.R. 3222
HR 2834 To amend Internal Revenue Code of 1986 to treat income received by partners for performing investment management services as ordinary income received for the performance of services
S. 742, Ban Asbestos in America Act H.R. 1590, Safe Climate Act of 2007 H.R. 2421, Clean Water Restoration Act of 2007 S. 2191: Lieberman-Warner Climate Security Act of 2007
HR 1585: FY08 National Defense Authorization Act, Procurement issues, particularly Title VIII export control modernization proposals, Guard and Reserve issues, and broad homeland defense issues. H.R. 4264, Defense Trade Controls Performance Improvement Act of 2007.
H.R. 1, Implementing the 9/11 Commission Recommendations Act of 2007 S. 4, Improving America's Security by Implementing Unfinished Recommendations of the 9/11 Commission Act of 2007 H.R. 3628, Department of Homeland Security Appropriations Act, 2008
S. 4 / H.R. 1 Improving America's Security by Implementing Unfinished Recommendations of the 9/11 Commission Act of 2007, related to private sector preparedness standards National Infrastructure Protection Plan National Response Plan National Response Framework
HR 1908 Patent Reform Act of 2007 HR 5055 To amend title 17, United States Code, to provide protection for fashion design H.R. 5156 Counterfeit Drug Prevention Act of 2006 S 522 Intellectual Property Rights Enforcement Act
Western Hemisphere Travel Initiative (H.R. 5441--Making Appropriations for the Department of Homeland Security) Travel Promotion Act (S. 1661, H.R. 3232, H.R. 1061, S. 4 - "Improving America's Security by Implementing Unfinished Recommendations of the 9/11 Commission Act")
Executive Order 13422, Further Amendment to Executive Order 12866 on Regulatory Planning and Review S. 849, OPEN Government Act of 2007, all provisions relating to Freedom of Information Act reform Data Quality HR 1873: Small Business Fairness in Contracting Act, procurement
H.R. 3610, "The Food and Drug Import Safety Act of 2007" and other possible import-safety related legislation stemming from a series of high profile product recalls. HR 1525 Internet Spyware (I-SPY) Prevention Act of 2007 HR 964 Spy Act
S.1544 Medicare Quality Enhancement Act of 2007 S. 3 Medicare Prescription Drug Price Negotiation Act of 2007 S. 250 Medicare Enhancements for Needed Drugs Act of 2007 H.R. 4 Medicare Prescription Drug Price Negotiation Act of 2007 H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secy. of HHS to negotiate prices for Part D covered drugs for Medicare beneficiaries
H.R. 2881, FAA Reauthorization Act of 2007 H.J.Res. 69, Making further continuing appropriations for the fiscal year 2008, and for other purposes. S. 2345, American Infrastructure Investment and Improvement Act of 2007
Prevention Reimportation of Drugs H.R. 118 To amend part D of title XVIII of the Social Security Act to authorize the Secretary of Health and Human Services to negotiate prices for part D covered drugs for Medicare beneficiaries
H.R.3801: To amend the Trade Act of 1974 to address the impact of globalization, to reauthorize trade adjustment assistance, to extend trade adjustment assistance to service workers, communities, firms, and farmers, and for other purposes H.R. 3688, "United States-Peru Trade Promotion Agreement Implementation Act" Export control modernization reform
S. 558- Mental Health Parity Act of 2007- opposed parity between coverage of mental health benefits and benefits for medical and surgical services H.R. 324 Working Families Wage and Access to Health Care Act S. 555 SIMPLE Cafeteria Plan Act 2007
Filing targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), 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 Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Trade Commission (FTC), Federal Transit Administration (FTA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Aeronautics & Space Administration (NASA), Natl Guard, Natl Labor Relations Board (NLRB), Natl Oceanic & Atmospheric Administration (NOAA), Natl Security Council (NSC), 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, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Trade Representative (USTR)