• Advocate for technical correction to the Personal Holding Company statutes to assure a level playing field for small businesses that have active income classified as passive due to corporate structure. Advocate for passage of the ROOT Act to apply Subpart F standards for determining active versus passive income.

Duration: September 5, 2017 to December 31, 2020

General Issues: Taxation/Internal Revenue Code

Spending: about $150,000 (But it's complicated. Here's why.)

It can be tricky to figure out how much an organization spent on a particular lobbying engagement. The law only requires lobbyists to report the amount they were paid for federal lobbying each quarter rounded to the nearest $10,000—and if it's less than $3,000 in a given quarter (or less than $13,000 for organizations with in-house lobbyists), they don't have to disclose it at all. Plus, some organizations include spending that doesn’t belong in the report—for instance, money spent lobbying state governments or other legal work.

Agencies lobbied since 2017: Treasury - Dept of, House of Representatives, U.S. Senate, Internal Revenue Service (IRS)

Affiliated organizations: A Great American Brand; Yorkshire Global Restaurants, Inc.

Related Foreign Entities: Prima Land PTE LTD. (Singapore, SIN); contribution to lobbying: $0; ownership 72%