AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS for AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS

Health Issues HCR

Association Health Plans (RIN 210-AB85)

Contacted: Government Accountability Office (GAO); Financial Crimes Enforcement Network (FinCEN); SENATE; HOUSE OF REPRESENTATIVES; Treasury, Dept of; Labor, Dept of (DOL); Internal Revenue Service (IRS)

Immigration IMM

STEM and mobility of high skilled labor.

Contacted: Financial Crimes Enforcement Network (FinCEN); Internal Revenue Service (IRS); SENATE; HOUSE OF REPRESENTATIVES; Government Accountability Office (GAO); Labor, Dept of (DOL); Treasury, Dept of

Trade (domestic/foreign) TRD

North American Free Trade Agreement (NAFTA)

Contacted: HOUSE OF REPRESENTATIVES; Treasury, Dept of; Government Accountability Office (GAO); Internal Revenue Service (IRS); SENATE; Financial Crimes Enforcement Network (FinCEN); Labor, Dept of (DOL)

Accounting ACC

Issues impacting the accounting and auditing profession; Reforms to Dodd-Frank Wall Street Reform and Consumer Protection Act (Pub.L.111-203) and Sarbanes-Oxley Act (Pub.L.107-204), Financial CHOICE Act, H.R. 10; Economic Growth, Regulatory Relief, and Consumer Protection Act S.2155; Financial Transparency Act, specifically data transparency standards requirements, HR1530; Formation agent and related beneficial ownership issues. Independence of accounting standard setting; Small Business Audit Correction Act of 2018, H.R. 6021; John S. McCain National Defense Authorization Act for Fiscal Year 2019, H.R. 5515.

Contacted: HOUSE OF REPRESENTATIVES; Internal Revenue Service (IRS); Government Accountability Office (GAO); Labor, Dept of (DOL); Financial Crimes Enforcement Network (FinCEN); SENATE; Treasury, Dept of

Bills named: H.R. 6021 (115th), H.R. 10 (115th), S. 2155 (115th), H.R. 1530 (115th), H.R. 5515 (115th)

Government Issues GOV

Federal government financial statements, H Con Res 8.; Grant Reporting Efficiency and Agreements Transparency Act of 2018 (GREAT Act), H.R. 4887

Contacted: Financial Crimes Enforcement Network (FinCEN); SENATE; Labor, Dept of (DOL); Treasury, Dept of; HOUSE OF REPRESENTATIVES; Internal Revenue Service (IRS); Government Accountability Office (GAO)

Bills named: H.R. 4887 (115th), H.Con.Res. 8 (115th)

Taxation/Internal Revenue Code TAX

Issues impacting multiple areas of the tax law and code including, tax reform implementation and technical corrections; P.L.115-97; INVEST Act of 2017, S. 1144 (domestic, tax-exempt and international); Tax disaster relief, National Disaster Tax Relief Act of 2017, H.R. 3679; Disaster Tax Relief and Airport and Extension Act of 2017, H.R. 3823; Retirement, Savings, and Other Tax Relief Act of 2018 (House Amendment to the Senate Amendment to H.R. 88); Technical corrections, Consolidated Appropriations Act of 2018, P.L. 115-141; Tax administration and compliance (streamlined critical pay authority, penalty relief, taxpayer service, transcript processing change, IRS modernization and the Taxpayer First Act, H.R. 5444); Identity theft; Identifying and Reducing Tax Regulatory Burdens, Executive Order 13789; IRS and Treasury Priority Guidance Plan; Tax Reform 2.0 - Protecting Family and Small Business Tax Cuts Act of 2018, H.R. 6760, American Innovation Act of 2018, H.R. 6756, and Family Savings Act of 2018, H.R. 6757; Tax preparer issues (including IRS regulation of tax return preparers); Protecting Taxpayer Act, H.R. 3278; Partnership tax issues (including the centralized partnership audits regime and targeted capital accounts and disguised sales); Mobile Workforce State Income Tax Simplification Act of 2017, HR 1393 and S 540; Identifying and Reducing Tax Regulatory Burdens, Executive Order 13789; Section 2704 valuation discount regulations; Section 958 Attribution Rules; Section 642 Excess Deductions of Trusts and Estates; Section 965 Transition Tax; Form 5471 Filing Requirements; Section 199A, Qualified Business Income; IRS Determination Letter Program; IRS 5263C letters on identity verification for estates and trusts; Virtual Currency.

Contacted: HOUSE OF REPRESENTATIVES; Labor, Dept of (DOL); Internal Revenue Service (IRS); Government Accountability Office (GAO); Treasury, Dept of; Financial Crimes Enforcement Network (FinCEN); SENATE

Bills named: H.R. 3278 (115th), H.R. 6757 (115th), H.R. 3679 (115th), S. 1144 (115th), H.R. 5444 (115th), H.R. 3823 (115th), H.R. 6756 (115th), H.R. 6760 (115th), H.R. 1393 (115th), H.R. 88 (115th)

Labor Issues/Antitrust/Workplace LBR

Antitrust liability issues and occupational licensing reform, Occupational Licensing Board Anti-trust Damages Relief and Reform Act, H.R. 6515; Employer reporting under EEOC rules; Overtime rule.

Contacted: Labor, Dept of (DOL); Treasury, Dept of; Government Accountability Office (GAO); Financial Crimes Enforcement Network (FinCEN); Internal Revenue Service (IRS); SENATE; HOUSE OF REPRESENTATIVES

Bills named: H.R. 6515 (115th)

Copyright/Patent/Trademark CPT

Patent reform and ICANN domain name. Secure test registration procedures.

Contacted: HOUSE OF REPRESENTATIVES; Internal Revenue Service (IRS); SENATE; Labor, Dept of (DOL); Treasury, Dept of; Government Accountability Office (GAO); Financial Crimes Enforcement Network (FinCEN)