This document discusses the 2016 US elections and various tax plans proposed by Republican and Democratic candidates. It summarizes the key points of tax plans from Trump, Cruz, Rubio, Clinton, and Sanders. It then analyzes which industries or sectors may benefit or be hurt by the different plans. The document concludes by discussing international tax reform, energy policy, and free trade agreements as areas Congress may address before the 2016 elections.

1. 2016 ELECTIONS
Why it matters for you!

2. THE 10YR DEBT TIME BOMB

3. ROOTS OF THE PROBLEM
GREAT DEPRESSION
HELLER’S FULL EMPLOYMENT BUDGET
AX CUTS, GREAT RECESSION, OBAMA STIM

4. ENABLER IN CHIEF

5. WHERE CAN WE GET GROWTH?
FREE TRADE=LOWER BARRIERS
REG. RELIEF=REDUCE BARRIERS/COST
TAX REFORM=PRODUCTIVITY
INFRASTRUCTURE=EFFICIENCY

6. TRUMP PLAN
Cut Corp Tax to 15%
Limit Pass Thru 15%
1x 10% Repat Tax
Ag TPP and NAFTA
Impose tariffs on
imported goods
Big Drop in Interest
Deductibility
CODE NAME: HUUUGE

7. CRUZ PLAN
Eliminate Corp. Tax
Flat Business Tax 16%
1x 10% Repat Tax,
Drops Int. Tax
Full Expensing
Drops Interest
Deductibility
CODE NAME: FELITO

8. RUBIO PLAN
Cut Corp Tax to 25%
Limit Pass Thru 25%
1x 6% Repat.Tax,
Drops Int. Tax
Full Expensing
Drops Interest
Deductibility
CODE NAME: THE OSMONDS

9. REPUBLICAN PLANS HELP/HURT
HELP: BIG TECH AND BIG PHARMA
HURT: DEBT HEAVY BALANCE SHEETS
HELP: INDUSTRIAL & MANUFACTURERS
HURT/HELP: FREE TRADE?

10. CLINTON PLAN
No Change Corp
or Pass Thru
New Tax Credits for
Profit Sharing and
Apprenticeships
Unspecified HFT tax
?Free Trade?
Taxes HC Benefits
CODE NAME: THE HILL

11. Big Change to Cap Gains
Tax Foundation

12. CLINTON’S NEW SPENDING
$275 BILLION INFRASTRUCTURE PLAN
FIX ROADS AND BRIDGES
EXPAND PUBLIC TRANSIT
NATIONAL FREIGHT INVESTMENT PROGRA

13. SANDERS PLAN
Drops energy tax breaks
Curb Corp. Inversions
Ends Deferral
Intl. Tax
Financial Transaction Tax
Taxes HC Benefits
New 6.2% Employer-Side
Payroll Tax
Ag. Free Trade
CODE NAME: VT. BONECRUSHER

14. SANDERS NEW SPENDING
INFRASTRUCTURE PLAN
FREE COLLEGE TUITION
MAJOR EXPANSION OF SOCIAL SECURITY
GOVT. PAYER HEALTH CARE

15. DEMOCRAT PLANS HELP/HURT
C: ACA MANAGED CARE, HOSPITALS, MED
HURT: RAISES TAXES TOP EARNERS
HURT: HEALTHCARE INSURERS
HELP: CONSTRUCTION, ENGINEERING
HELP MUNI BONDS

16. COMING INTO FOCUS?

17. THE HILL KILLER?

18. Don’t Forget The Senate!

19. WHAT 2016 MEANS FOR YOU
NEITHER STOP GROWTH OF DEBT!
Democrats: no big biz tax plans,
large spending plans,
build on current regulations
ans: tax cut plans,reduce regulations, full e

20. BEST NEWS IN A LONG TIME?

21. WHAT CAN CONGRESS DO?
International Tax Reform
Energy
Free Trade Pact

22. INTL. TAX REFORM
x rate, IP special low rate, eliminate or drop
Tax Inversions Eroding Base
Estimated $2.3 trillion off-shore

23. ENERGY
DOA: Obama Proposes $10 per barrel tax
and +20% spend green subsidies
NG export, Hydro and transmission permittin
Both House and Senate
working on energy bill

24. FREE TRADE=TPP
TPA=5yrs+no filibuster+no amendments
TPP=18,000 Tax Cuts
r, Hillary ag?, Republicans are mixed and De

25. 2016 CONGRESS HELP/HURT
Help: Energy=small ball until 2017
Help: Intl. Tax Reform=Big Tech and Pharma
Help: Free Trade=Ag. is winner
w/Japan as the prize

26. WRAP UP….