EXECUTIVE OFFICE OF THE 
OFFICE OF MANAGEMENT AND BUDGET
WASHINGTON, DC. 20503

 

February 15, 2018

Ms. Sara Kaiser Creighton
Ms. Elizabeth France

Mr. John E. Bies
American Oversight

1030 15th Street, NW
Suite B255

Washington, DC 20005

Sent via email: 



RE: American Oversight V. Of?ce of Management and Budget, et. al., No. 172078 (DDC)
Dear Mss. Creighton and France and Mr. Bies:

This is in response to the Freedom of Information Act (FOIA) requests from American
Oversight, which are the subject of the above-referenced matter. Speci?cally, the Of?ce of
Management and Budget (OMB) received American'Oversight?s FOIA requests on August 7,
2017 and assigned them the tracking numbers 2017-3 54 and 2017-355.

As indicated in the parties? joint status report of December 14, 2017, OMB is making its
second production to American Oversight. Pursuant to that report, OMB has completed its
I review of 500 potentially responsive documents for this production. Of those 500 potentially
responsive documents, OMB identi?ed two documents with material responsive to American
Oversight?s request. We have determined that these documents are appropriate to release in part,
with redactions made pursuant to FOIA Exemption 6, 5 U.S.C. 552(b)(6). Exemption 6
protects against disclosure of information that would constitute a clearly unwarranted invasion of
personal privacy.

OMB is continuing to review records that are potentially responsive to your request and
will respond to you again on or before March 15, 2018, as indicated in the December 14 status
report.

Sincerely,

ionne Hardy
OIA Of?cer

24 Free Market Groups: Comprehensive Tax Reform Should Include 3
Key Principles
From:
Nan Swift Ex 6 - (5 U.S.C. Sec

552(b)(6))

Bee:
jonathan.a.slemrod@omb.eop.gov
Date:
Tue, 13 Jun 2017 11 :31 :16 -0400
Attachments:
L 17 06-13 Corp Tax Reform Principles - Final.pdf (669.96 kB)
NTU, along with free market organizations including Heritage Action, American Action Forum, Americans for Tax Reform,
Freedom Works, and others, urge Congress to include the following three pro-growth principles in any comprehensive tax reform
plan:
• Cut the Corporate Tax Rate
• Move to a Territorial System
• Allow for Full Expensing
You can find Lhe leller allached, below, and online here.
Please let me know if you have any questions. These are critical issues and we'd be happy to sit down and discuss these (or other
concerns) further with you and/or your boss.
Have a great morning,
Nan
NAN S'X'IFT

I FEDERAL

AFFAIRS IvlA::qAGER

National Taxpayers Union
2S Massachusetts
Ave KW, Suite 140, \,(/ashington,

DC 20001

I Cell Ex 6 - (5
Ex 6 - (5
www.ntu.org
6 - (5 U.S.C.
Sec
U.S.C.IEx
Sec
U.S.C.
Sec
552(b)(6)) 552(b)(6))
552(b)(6))
Office

On behalf of the undersigned organizations and our millions of supporters, we urge you to swiftly pass comprehensive tax
reform that overhauls the tax code for individuals, families, and businesses of all sizes. While advocates of reform may disagree
on certain provisions, there is broad consensus that any reform of the corporate code should include three bedrock, free market
principles. These are:
Cut the Corporate Tax Rate: The United States has the highest corporate tax rate in tl1e industrialized world. The combined
federal, state, and local rate of approximately 3 9 percent is more tl1an triple that of Ireland and nearly double the rates of the
United Kingdom, Switzerland, Poland and Finland. Economic models estimate that if the United States adopted a rate of 25
percent, the GDP would increase by 2.3 percent and create 425,000 new jobs. Should the Congress adopt President Trump's
proposed tax rate of 15 percent, which would match Canada's federal rate, the GDP would increase by 4.3 percent and add
786,000 new jobs.
Move to a Territorial System: The U.S. current corporate tax system harms domestic businesses that provide services overseas.
Our worldwide tax policy has paralyzed multinational corporations into holding an estimated $2.4 trillion in offshore accounts to
avoid paying additional taxes. In the past 15 years, 13 OECD nations have moved from a worldwide tax system to a territorial tax
system tliat exempts all, or most of active foreign earned income from domestic taxation. The U.S. must follow the global trend
to remain competitive internationally.
Allow for Full Expensing: It is crucial that any tax reform plan allows full expensing for businesses. The current depreciation
system is outdated, and must be modernized to allow businesses to fully and fairly deduct investment materials within the
purchasing year. Since different purchases hold different depreciation time periods determined by the IRS, purchase deductions
distort business decisions and can delay future investment or consumption by businesses. According to research by the Tax
Foundation, implementing full expensing would lead to 5.4 percent higher long-term GDP, create more than 1 million full time
OMB-American Oversight-000001

OMB-17-0310-A-000001

 jobs, and increase after-tax income by 5.3 percent. Tax reform can be the catalyst that gets the American economy growing again,
but only if it makes capital investments at home the easiest, best option for business.
As we work toward a historic overhaul of the tax code, it is essential that this plan is built upon a foundation for corporate reform
that includes a significantly lower rate, full exl)ensing, and a territorial system. Omitting any of these three pillars would
constitute a missed opportunity to implement true, pro-growth tax reform. Our organizations look forward to working with you to
accomplish our shared goal of greater prosperity via fundamental reform.
Sincerely,
Brandon Arnold, Executive Vice President
National Taxpayers Union
Douglas Holtz-Eakin, President
American Action Forum
Dick Patten, President
American Business Defense Council
Lisa B. Nelson, CEO
American Legislative Council
Ashley N. Varner, Executive Director
ALEC Action
Grover Norquist, President
Americans for Tax Reform
Norm Singleton, President
Campaign for Liberty
Jeffrey Mazzella, President
C.enter for Tndividual Freedom
Richard A. Viguerie, Chairman
ConservativeHQ
Adam Brandon, President
Freedom Works
Michael Needham, CEO
Heritage Action
Mario H. Lopez, President
Hispanic Leadership Fund
Carrie L. Lukas, President
Independent Women's Forum
Heather R. Higgins, President and CEO
Independent \Vomen's Voice
Colin Hanna, President
Let Freedom Ring
Gregory T. Angelo. President
Log Cabin Republicans
Pamela Villarreal, Senior Fellow
National Center for Policy Analysis
Lew K. Uhler, Founder and President
National Tax Limitation Committee
Don Racheter, Ph.D., President
Public Interest Institute
Eli Lehrer, President
R Street Institute

OMB-American Oversight-000002

OMB-17-0310-A-000002

 Matt Nye, Chairman
Republican Liberty Caucus
Paul J. Gessing, President
Rio Grande Foundation

Karen Kerrigan, President and CEO
Small Business and Entrepreneurship Council
David Williams, President
Taxpayers Protection Alliance

OMB-American Oversight-000003

OMB-17-0310-A-000003

 June 13, 2017

Open Letter to Congress: Include Three Critical Pro-Growth
Provisions in Comprehensive Tax Reform
On behalf of the undersigned

organizations

urge you to swiftly pass comprehensive
for individuals,

and our millions of supporters,

we

tax reform that overhauls the tax code

families, and businesses of all sizes. While advocates of reform

may disagree on certain provisions, there is broad consensus that any reform of
the corporate code should include three bedrock, free market principles. These
are:
Cut the Corporate Tax Rate: The United States has the highest corporate

in the industrialized
approximately

world. The combined

tax rate

federal, state, and local rate of

•
*

\

"

IVTU

National T.,xpayers Union

HERITAGE

N

FOR AM ERICA

39 percent is more than triple that of Ireland and nearly double the

rates of the United Kingdom, Switzerland,

Poland and Finland. Economic models

AMERICAN

F

ACTION

O

R

U

M

estimate that if the United States adopted a rate of 25 percent, the GDP would
increase by 2.3 percent and create 425,000 new jobs. Should the Congress adopt
President Trump's proposed tax rate of 15 percent, which would match Canada's
federal rate, the GDP would increase by 4.3 percent and add 786,000 new jobs.
System: The U.S. current

Move to a Territorial

domestic

corporate

tax system harms

businesses that provide services overseas. Our worldwide

paralyzed multinational

corporations

into holding an estimated

offshore accounts to avoid paying additional
nations have moved from a worldwide

tax policy has

$2.4 trillion

in

taxes. In the past 15 years, 13 OECD

tax system to a territorial

tax system that

exempts all, or most of active foreign earned income from domestic taxation.
U.S. must follow the global trend to remain competitive

The

modernized

system is outdated,

and must be

to allow businesses to fully and fairly deduct investment

within the purchasing year. Since different
time periods determined

purchases hold different

by the IRS, purchase deductions

decisions and can delay future

investment

or consumption

According to research by the Tax Foundation,
lead to 5.4 percent higher long-term
jobs, and increase after-tax

implementing

distort

materials

COUNCIL

C

depreciation

business

by businesses.
full expensing would

GDP, create more than 1 million full time

income by 5.3 percent. Tax reform can be the catalyst

that gets the American economy growing again, but only if it makes capital
investments

AMERICAN
BUSINESS
DEFENSE

internationally.

Allow for Full Expensing: It is crucial that any tax reform plan allows full expensing

for businesses. The current depreciation

Freedom Works

om

rity

at home the easiest, best option for business.

As we work toward

a historic overhaul of the tax code, it is essential that this plan

is built upon a foundation

for corporate

rate, full expensing, and a territorial

reform that includes a significantly

system. Omitting

0

lower

any of these three pillars

OMB-American Oversight-000004

OMB-17-0310-A-000004

 would constitute
Our organizations

a missed opportunity
look forward

of greater prosperity

to implement

true, pro-growth

to working with you to accomplish

via fundamental

tax reform.

our shared goal

reform.

Sincerely,
Brandon Arnold, Executive Vice President
National Taxpayers Union
Douglas Holtz-Eakin, President
American Action Forum

• dependent

Dick Patten, President
American Business Defense Council

\.\:~~.rnen·svo
ice

Lisa B. Nelson, CEO
American Legislative Council
Ashley N. Varner, Executive Director
ALEC Action
Grover Norquist, President
Americans for Tax Reform
Norm Singleton, President
Campaign for Liberty
Jeffrey Mazzella, President
Center for Individual Freedom

LET
FREEDOM
RING

-

~

NATIONAL CENTER
POLICY ANALYSIS

FOR

Richard A. Viguerie, Chairman
ConservativeHQ
Adam Brandon, President
FreedomWorks

NATIONAL
MITATION

Michael Needham, CEO
Heritage Action

Public
Mario H. Lopez, President
Hispanic Leadership Fund

Interest
Institute

Carrie L. Lukas, President
Independent Women's Forum
Heather R. Higgins, President and CEO
Independent Women's Voice
Colin Hanna, President
Let Freedom Ring

OMB-American Oversight-000005

OMB-17-0310-A-000005

 REPUBLICAN

.•.

Gregory T. Angelo, President
Log Cabin Republicans

LIBERTY

Pamela Villarreal, Senior Fellow
National Center for Policy Analysis

CAUCUS

Lew K. Uhler, Founder and President
National Tax Limitation Committee

Rro

GRANDE
FOUNDATION

Don Racheter, Ph.D., President
Public Interest Institute

s

Eli Lehrer, President
R Street Institute

COUNCIL

E

Matt Nye, Chairman
Republican Liberty Caucus

11• lllR•lll ll 111
PcIUD 111
ii Cl I I Ci! R

Paul J. Gessing, President
Rio Grande Foundation
Karen Kerrigan, President and CEO
Small Business and Entrepreneurship

IUl~lltri

Hi

Council

David Williams, President
Taxpayers Protection Alliance

OMB-American Oversight-000006

OMB-17-0310-A-000006