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LOBBYING REPORT |
Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page
2. Address
| Address1 | 707 North St. Asaph St. |
Address2 |
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| City | Alexandria |
State | VA |
Zip Code | 22314 |
Country | USA |
3. Principal place of business (if different than line 2)
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5. Senate ID# 400399882-12
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6. House ID# 405810000
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| TYPE OF REPORT | 8. Year | 2020 |
Q1 (1/1 - 3/31) | Q2 (4/1 - 6/30) | Q3 (7/1 - 9/30) | Q4 (10/1 - 12/31) |
9. Check if this filing amends a previously filed version of this report
| 10. Check if this is a Termination Report | Termination Date |
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11. No Lobbying Issue Activity |
| INCOME OR EXPENSES - YOU MUST complete either Line 12 or Line 13 | |||||||||
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| 12. Lobbying | 13. Organizations | ||||||||
| INCOME relating to lobbying activities for this reporting period was: | EXPENSE relating to lobbying activities for this reporting period were: | ||||||||
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| Provide a good faith estimate, rounded to the nearest $10,000, of all lobbying related income for the client (including all payments to the registrant by any other entity for lobbying activities on behalf of the client). | 14. REPORTING Check box to indicate expense accounting method. See instructions for description of options. | ||||||||
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Method A.
Reporting amounts using LDA definitions only
Method B. Reporting amounts under section 6033(b)(8) of the Internal Revenue Code Method C. Reporting amounts under section 162(e) of the Internal Revenue Code |
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| Signature | Digitally Signed By: Thomas Stohler |
Date | 8/5/2020 3:34:08 PM |
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code SMB
16. Specific lobbying issues
Payroll Protection Plan Loans: NAPEO lobbied Congress and the Administration for the following -
* To make sure that PEO client employees were not consolidated with other PEO clients and made ineligible for PPP loans.
* To make sure that PEO clients were not required to use Form 941 to prove payroll when applying for PPP loans; and to make sure that PEO representation of client payroll was sufficient for a small business to qualify for a PPP loan.
* In support of HR 7100 the Paycheck Protection Flexibility Act - in particular the the repeal the 75%/25% rule; extending the eight-week period for purposes of calculating PPP loan forgiveness; and ensuring full access to payroll tax deferment for businesses that take PPP loans.
* In support of additional funding for the PPP loan program.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Small Business Administration (SBA), Treasury - Dept of
18. Name of each individual who acted as a lobbyist in this issue area
| First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Thomas |
Stohler |
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Acting Assistant Secretary and Deputy Assistant Secretary, Occupational Safety and Health Administration, U.S. Department of Labor |
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Thomas |
Stohler |
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Senior Legislative Officer, Office of Congressional and Intergovernmental Affairs, U.S. Department of Labor |
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Thomas |
Stohler |
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Legislative Director, Rep. John Boehner |
19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code TAX
16. Specific lobbying issues
NAPEO lobbied the following tax issues related to the CARES Act
* The option for a PEO to support the FFCRA paid leave credits and CARES employee retention credits for specific client employers out of the PEO's aggregate employment tax payments as reported on IRS Form 941.
* An extension for the filing of PEO Q2 941/Schedule R tax filings due to the difficulty of complying with/reconciling PEO client IRS Form 7200 on payroll tax filings.
* Guidance that confirms that PEOs may rely on the representations of a client in connection with granting the client (1) access to the credits and deferrals against employment taxes with respect to wages paid by the PEO to employees performing service for the client; and (2) for purposes of the quarterly assertions and attestations that are required from certified PEOs.
* Guidance with respect to what information the Treasury/IRS will require from PEOs regarding the FFCRA and CARES Act provisions utilized by PEO clients.
* Gudiance regarding Frequently Asked Questions posted by the IRS on tax credits from the CARES Act, specifically FAQ #93. NAPEO advocated that FAQ #93s discussion of third party liability as inapplicable to PEOs. NAPEO also argued that the reference in FAQ #90 to third party payers obtaining information with respect to the clients claims for credits under section 45S is inapplicable to PEOs when a PEO client is claiming the 45S credit. NAPEO further asked for clarification from the IRS if the position presented to the agency is incorrect.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Treasury - Dept of
18. Name of each individual who acted as a lobbyist in this issue area
| First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Thomas` |
Stohler |
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Acting Assistant and Deputy Assistant Secretary, Occupational Safety and Health Administration, U.S. Department of Labor |
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Thomas |
Stohler |
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Senior Legislative Officer, Office of Congressional and Intergovernmental Affaris, U.S. Department of Labor |
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Thomas |
Stohler |
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Legislative Director, Rep. John Boehner |
19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
Information Update Page - Complete ONLY where registration information has changed.
20. Client new address
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21. Client new principal place of business (if different than line 20)
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22. New General description of client’s business or activities
LOBBYIST UPDATE
23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client
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ISSUE UPDATE
24. General lobbying issue that no longer pertains
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AFFILIATED ORGANIZATIONS
25. Add the following affiliated organization(s)
Internet Address:
| Name | Address |
Principal Place of Business (city and state or country) |
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26. Name of each previously reported organization that is no longer affiliated with the registrant or client
| 1 | 2 | 3 |
FOREIGN ENTITIES
27. Add the following foreign entities:
| Name | Address |
Principal place of business (city and state or country) |
Amount of contribution for lobbying activities | Ownership percentage in client | ||||||||||
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28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization
| 1 | 3 | 5 |
| 2 | 4 | 6 |
CONVICTIONS DISCLOSURE
29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery,
extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?
| Lobbyist Name | Description of Offense(s) |