id,filing_uuid,filing_type,registrant_name,registrant_id,client_name,filing_year,filing_period,issue_code,specific_issues,government_entities,income_amount,expense_amount,is_no_activity,is_termination,received_date 2508875,4d4e9daf-4b46-4dfd-a685-fe3f455ed672,Q3,EQUIPMENT LEASING AND FINANCE ASSOCIATION,13767,EQUIPMENT LEASING AND FINANCE ASSOCIATION,2020,third_quarter,TAX,"Implementation of Tax Cuts & Jobs Act (P.L. 115-97) 26 CFR Part 1 [Reg-104397-18]: Notice of Proposed Rule Making: Additional First Year Depreciation Deduction H.R. 1957 - The Taxpayer First Act of 2019","Bureau of Industry and Security (BIS),Commerce, Dept of (DOC),Consumer Financial Protection Bureau (CFPB),Federal Reserve System,HOUSE OF REPRESENTATIVES,Internal Revenue Service (IRS),SENATE,Small Business Administration (SBA),Treasury, Dept of",,170000,0,0,2020-10-15T11:20:39.027000-04:00