{"database": "lobbying", "table": "lobbying_activities", "rows": [[1546275, "a42bfe46-6619-4bd3-b81b-65e7d55f06f5", "Q2", "AGRICULTURAL RETAILERS ASSOCIATION", 454, "AGRICULTURAL RETAILERS ASSOCIATION", 2014, "second_quarter", "TAX", "Work to ensure comeptetive corporate and individual rates through support for broad based tax reform. Support additional tax reform such as accelerating depreciation schedule for agricultural equipment used by agricultural operations. Support reforms to IRC 2032A in terms of land-use valuation for farmers and ranchers. Ensure Section. 179 accelerated depreciation model stays in place and support cash accounting method for S-corporations.Support legislation that calls for broad base tax reform and provides a more competitive corporate rate.\n\nSupport legislation that allows for agricultural equipment depreciation over a 5 year period.\n\nSupport small business expensing - HR 4457\n\nSupport refrom to IRC 2032A for purposes of adjusting land-use valuation.\n\nSupport extension of Ag Chemical Security Tax Credit.\n\nDiscourage passage of Marketplace Fairness Act (S. 743 / HR 684)\n\nSupport HR 4453 - Reduced Recognition Period of Built-In Gains", "Agriculture, Dept of (USDA),Commodity Futures Trading Commission (CFTC),Environmental Protection Agency (EPA),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Interior, Dept of (DOI),Internal Revenue Service (IRS),Labor, Dept of (DOL),Natl Labor Relations Board (NLRB),Occupational Safety & Health Administration (OSHA),SENATE,Small Business Administration (SBA),Surface Transportation Board (STB),Transportation, Dept of (DOT),U.S. Chemical Safety & Hazard Investigation Board,U.S. Trade Representative (USTR),White House Office", null, 150000, 0, 0, "2014-07-07T10:54:13.457000-04:00"]], "columns": ["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"], "primary_keys": ["id"], "primary_key_values": ["1546275"], "units": {}, "query_ms": 37.12362493388355, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}