AIR CONDITIONING CONTRACTORS OF AMERICA for AIR CONDITIONING CONTRACTORS OF AMERICA
No amount is shown when the filer reports less than $5,000 for the period, which the form does not ask them to state.
What was lobbied
4 issue areas, each in the filer's own words, with who lobbied on it and where.
Taxation/Internal Revenue Code TAX
Death Tax Repeal Act; S.617 and H.R. 1712 As you might know, the death tax, also known as the estate tax, entitles the federal government to 40 percent of estates valued at over $11 million. It is among the most confiscatory taxes in the country. Moreover, it applies to the market value of assets including vehicles, furniture, real estate, tools, equipment, and much, much more. Appraisers have even been known to include client lists as an asset contributing towards the $11 million threshold. The Death Tax Repeal Act-S. 617 and H.R. 1712 introduced by Senator Thune (R-SD), and Representatives Smith (R-MO) and Bishop (D-GA) respectively, is bipartisan legislation that would eliminate this unfair confiscatory tax that poses undue hardship on families across the country who own small businesses-including contractors. Please take a moment to participate in our action alert and let your representatives in Congress know why they need to support this important bill. Section 199A, Main Street Tax Certainty Act; H.R. 1381 and S. 1381 Take action today to support the Main Street Certainty Act of 2021 (H.R. 1381 and S. 480), which would make the Section 199A deduction for small businesses permanent. Section 199A allows small businesses, also referred to as S-corporations or pass-through entities, to deduct 20 percent of their qualified business income (QBI). The Section 199A deduction was included in the 2017 Tax Cuts and Jobs Act to create greater tax parity between small businesses and larger corporations. In other words, its purpose is to level the playing field. It is currently set to expire at the end of 2025. Please take a moment to let your representatives in Congress know why they should support the Main Street Tax Certainty Act of 2021 (H.R. 1381 and S. 480) and make this important provision for small businesses permanent. 25C Permanence, Incentivize Residential Energy Efficiency Act; H.R. 3324 On May 18, 2021 Representative Roger Williams (R-TX) introduced H.R. 3324, the Incentivize Residential Energy Efficiency Act, which would make the Section 25C tax credit permanent. Section 25C offers homeowners a federal tax credit of 10 percent, up to $500, against the cost of energy efficient equipment-including HVAC systems. The 25C credit is currently set to expire at the end of 2021. It was last renewed in December 2020 with bipartisan support. Please take action today and urge your representatives in Congress to support this important legislation that will ensure greater certainty for the homeowners who utilize the 25C credit while also driving business for HVAC contractors and ACCA members across the country. 179D Energy Efficiency tax deduction. 45L tax credit. Funding for career and technical education and skilled trades workforce. Miscellaneous COVID-19 related policies. General taxation for small businesses.
| Lobbyist | Covered position, as disclosed |
|---|---|
| CHRISTOPHER PAUL CZARNECKI New | — |
| BARTON CHARLES JAMES | — |
Small Business SMB
Paycheck Protection Program Small Business Forgiveness Act; H.R. 7777 and S. 4117 Take action for PPP loan forgiveness today by letting your representatives in Congress know that you support H.R. 7777 and S. 4117, the Paycheck Protection Program Small Business Forgiveness Act. If enacted, this bipartisan legislation would forgive all PPP loans of less than $150,000 upon the borrowers completion of a simple, one-page forgiveness document. Protecting the Right to Organize (PRO) Act; H.R. 842 Last month the Protecting the Right to Organize (PRO) Act, HR 842 was introduced in the House of Representatives. This bill seeks to radically rewrite our nations labor laws in favor of unions and at the expense of workers and employers. There are several troubling provisions in the law, but some of the most concerning include the following: Gives unions the power to demand employers not do business with other non-union companies Gives unions the sole determination over the manner elections are conducted-effectively eliminating secret balloting Eliminates workers rights to remove unions that have failed to adequately represent their interests Limits the ability of businesses and individuals to utilize independent contractors Bans all state right-to-work laws Eliminates the right of employers to withdraw recognition from a union, even upon evidence that all employees want the union out Mandates civil fines up to $50,000 for any unfair labor practice (double for repeat offenders), and $10,000 daily fines for non-compliance with any National Labor Relations Board order This legislation will kill jobs, strain supply chains, and significantly reduce opportunities for entrepreneurs and small businesses, and harm contractors across the country. Congress is currently considering increasing in taxes in a number of ways for small and independently owned businesses. Some of the proposed policies include the following: raising the tax rate on pass-through corporations, capping the Section 199A deduction, increasing the capital gains tax, and imposing a double tax on estate transfers after death. Obviously, these policies would increase operating expenses as contractors are already contending with issues like inflation as well as supply and labor shortages. Congress is also considering a bank account reporting requirement that would require financial institutions to send information to the IRS on accounts with over $10,000 in gross inflows/outflows. This policy would affect the majority of taxpayers and would also carry massive privacy and security implications. It would also increase tax preparation costs and create operational challenges for financial institutions
| Lobbyist | Covered position, as disclosed |
|---|---|
| CHRISTOPHER PAUL CZARNECKI New | — |
| BARTON CHARLES JAMES | — |
Energy/Nuclear ENG
Home Energy Savings Act; S. 2588 and H.R. 4506 These pieces of legislation are an ACCA priority and require HVAC systems to be properly installed. New Home Energy Savings Act; S. 2595 These pieces of legislation are an ACCA priority and require HVAC systems to be properly installed.
| Lobbyist | Covered position, as disclosed |
|---|---|
| CHRISTOPHER PAUL CZARNECKI | — |
| BARTON CHARLES JAMES | Senior Vice President of Government Relations |
Labor Issues/Antitrust/Workplace LBR
Jumpstart Our Businesses by Supporting Students (JOBS) Act; S. 864 and H.R. 2037 This bipartisan, bicameral legislation increases the flexibility of Pell Grants by extending eligibility to short-term job training programs which are in high demand. As you likely know, the skilled trades face a growing labor gap. The HVACR industry is no exception. It is estimated that 115,000 positions will need to be filled in our industry alone over the next 5 years. The short-term credentials highlighted in this bill can dramatically increase earning potential and help stem this labor gap, while also offering a significantly lower barrier to entry than a 4-year degree. HOPE4HOMES Act of 2021; H.R. 3456 and S. 1768 ACCA is urging members of Congress to support H.R.3456 and S.1768, the HOPE4HOMES Act of 2021. HOPE4HOMES has two components that will work together to help boost the HVACR industry. The first part, HOPE (Home Online Performance-Based Energy-Efficiency) Training, will provide $500 million to contractor companies to enroll their employees online skill and training improvement courses. This is paired with the $6 billion HOMES (Home Owner Managing Energy Savings) Rebate Program that will provide incentives for homeowners to invest in energy efficiency improvements. Participate in our action alert today and let your representatives in Congress know why they should support the HOPE4HOMES Act of 2021.
| Lobbyist | Covered position, as disclosed |
|---|---|
| CHRISTOPHER PAUL CZARNECKI New | — |
| BARTON CHARLES JAMES | Senior Vice President of Government Relations |
Shown as published by the Senate Office of Public Records and the House Clerk under the Lobbying Disclosure Act. The official filing is the record; open it for the full form.