5/21. The Senate Homeland Security and Government Affairs Committee's (SHSGAC) Subcommittee on Investigations, chaired by Sen. Carl Levin (D-MI), held a hearing titled "Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.)". (Parentheses in original.)

Sen. Levin (at left) harangued and harassed Apple, and its CEO, Tim Cook. However, neither Sen. Levin, nor anyone else at this hearing alleged that Apple has violated any tax or other laws of the U.S. or any other nation.

In contrast, Sen. Rand Paul (R-KY), a member of the Subcommittee, apologized to Apple at the hearing for the conduct of the Subcommittee and the Senate.

The SHSGAC does not have jurisdiction over the Internal Revenue Code (IRC) or Internal Revenue Service (IRS). The Senate Finance Committee (SFC) does. Moreover, neither Sen. Levin nor Sen. Paul are SFC members.

Nevertheless, this and similar hearings serve several purposes. First, they add rhetorical support to the defenders of the current level of federal spending. That is, this type of hearing bolsters those who argue that the government does not need to reduce spending, because greedy corporations are the problem. This type of hearing also provides politicians the argument that they are not over taxing ordinary citizens; rather, they are forced to tax citizens to make up for tax dodging multinational companies. Moreover, for some Senators demagoguery about the evils of free markets, profit seeking companies and low taxes is an end in itself.

Also, this particular hearing, on this date, served to divert attention from misconduct by the IRS in targeting tea party groups, to alleged corporate avoidance of the IRS.

Finally, unintended consequences of this type of hearing may include disincenting foreign multinational companies from investing in the U.S., and further incenting U.S. companies to move their investments, operations, jobs and profits abroad.

Sen. Levin wrote in his opening statement that "Apple effectively shifts billions of dollars in profits offshore, profits that under one section of the tax code should nonetheless be subject to U.S. taxes, but through a complex process avoids those taxes."

He argued that companies like Apple are contributing to "worrisome federal deficit" through the "use and abuse of loopholes that so riddle our tax code that the average U.S. corporation pays an effective tax rate of 15 percent, less than half the statutory rate of 35 percent".

He also asserted that practices that shift profits offshore to jurisdictions with lower corporate tax rates "deepen the federal deficit and increase the tax burden on American families".

Sen. Levin continued that "Apple Inc. has created three offshore corporations, entities that receive tens of billions of dollars in income ... ghost companies" that only pay taxes in Ireland, if at all, and not much there.

Sen. Levin said to Tim Cook that Apple has monies "stashed away in these three Irish companies". He asked, "will you bring them home"?

Cook said that "I have no current plan to bring them back at the current tax rate".

Cook said in his opening statement that "We pay all the taxes we owe -- every single dollar. We not only comply with the laws, but we comply with the spirit of the laws. We don't depend on tax gimmicks. ... We don't stash money on some Caribbean island."

He also addressed two practices that the IRS witness, Samuel Maruca, identified in his prepared testimony as problems with some other companies. Cook said that "We don't move intellectual property offshore and use it to sell products back into the U.S. to avoid U.S. taxes", and "We don't borrow money from our foreign subsidiaries to fund our U.S. business in order to skirt the repatriation tax."

However, Sen. Levin asserted that "Sending valuable intellectual property rights offshore together with the profits that follow those rights is at the heart of Apple's tax-avoidance strategy."

Apple's Cook wrote in his prepared testimony that "Apple safeguards the capital entrusted to it by its shareholders with prudent management that reflects the Company’s extensive international operations. Apple complies fully with both the laws and spirit of the laws. And Apple pays all its required taxes, both in this country and abroad."

Apple "supports comprehensive tax reform as a necessary step to promote growth and enable American multinational companies to remain competitive with their foreign counterparts in both domestic and international markets."

Mark Mazur (Assistant Secretary for Tax Policy at the Department of the Treasury) wrote in his prepared testimony that for globalized development by numerous subsidiaries spread across many countries of products such as software, it is not easy to determine "where the income from this product is earned". He also explained the U.S. laws and regulations that enable U.S. multinationals such as Apple to legally shift profits to other countries.

He also acknowledged that the U.S. corporate income tax rate of 35% is "now among the highest in the developed world" and has therefore created an "economic incentive for the shifting of profits".

Mazur also stated that "the statutory corporate income tax rate may also affect the decision to invest in one country rather than another, especially where the investments are independent and highly profitable."

He also wrote that "Estimates of the potential revenue loss to the U.S. government from profit shifting cover a wide range, from $10 - $20 billion to well over $80 billion per year."

Finally, he reviewed the laws and rules that enable this shifting, efforts by the Obama administration to limit this shifting, and some further proposals under consideration.

Richard Harvey (Villanova University law school) explained in his prepared testimony how Apple allocates income to its tax haven subsidiary in Ireland, and how this is allowed by U.S. laws and regulations. He also suggested numerous changes that the U.S. might make to make such strategies more difficult, and increase corporate taxes paid to the U.S. by multinational companies such as Apple.

5/21. Sen. Rand Paul (R-KY), a member of the Senate Homeland Security and Government Affairs Committee (SHSGAC) defended Apple, and vilified the U.S. tax system, at the hearing on May 21, 2013.

He said, "If the outcome of this committee's hearing is ``Evil Apple. Let's go get them. Let's go get companies like this and let's raise their taxes.´´ Guess what? Their corporate headquarters may no longer be in Cupertino they may be in Dublin with all their employees." (See, transcript.)

Sen. Paul continued that "They are the type of company, high-tech companies, that can relocate around the world. They aren't dependent upon large manufacturing forces. So if you want to chase them out, bring them here and vilify them. It's exactly the wrong thing to do. We should be giving them an award today. We should be congratulating them on being a great American company and hiring people and not vilifying them for obeying the law."

"No one is accusing them of breaking the law. They're doing what their shareholder's ask which is to maximize profit", said Sen. Paul.

Sen. Paul also wrote in a piece published in Rare on May 21, 2013 that "I think the federal government owes an apology to Apple. Instead of Apple, Congress should be on trial for having the crummiest tax code imaginable; for having a byzantine tax code that runs into the tens of thousands of pages; for creating a tax code that simply doesn't compete with the rest of the world."

He continued in his piece for Rare that "The Senate subcommittee admitted that Apple had not broken any laws. Yet, they are forced into a public trial at the whims of politicians, when in fact, Congress should be on trial for chasing the profits of great American companies overseas."

Sen. Paul also stated at the hearing that "I am offended by an IRS that bullies tea parties".

5/9. Sen. Rand Paul (R-KY) introduced S 911 [LOC | WW], the "Emergency Transportation Safety Fund Act", a bill that would amend the Internal Revenue Code (IRC) to incent repatriation of profits earned by foreign subsidiaries of U.S. companies, and use some of the tax revenues collected by such repatriation for the interstate highway system, roads and bridges, and other transportation emergency priorities.

This bill would amend 26 U.S.C. § 965, titled the "Temporary dividends received deduction", which currently provides for a 85% deduction for certain "cash dividends" received by a "United States shareholder" from "controlled foreign corporations". However, Section 965, which was enacted as part of the 2004 "America Jobs Creation Act" or "AJCA", provided only a limited one time provision, to be exercised by 2006. Hence, until this section is amended, it provides no repatriation deduction.

Sen. Paul's (at right) bill would amend Section 965 by allowing it to be exercised in "any taxable year".

This bill would do nothing to otherwise reform the underlying corporate tax system in the U.S., such as by lowering the tax rate to a level competitive with other nations, or by shifting to territorial, or source based, tax.

Other proposals would allow repatriation at a low effective tax rate, but only for a short period of time, sometimes referred to as a "holiday". See for example, HR 1834 [LOC | WW], "The Freedom to Invest Act", from the 112th Congress.

That bill had 110 sponsors in the House, but was not passed by the House. See also, Subtitle E of HR 3400 [LOC | WW], the "Jobs Through Growth Act", and Section 253 of HR 6474 [LOC | WW], the "Implementation of Simpson-Bowles Spending Reductions Act of 2012 ", neither which was not passed by the House either. For more on the "Freedom to Invest Act", see story titled "Rep. Brady Introduces Repatriation Holiday Bill" in TLJ Daily E-Mail Alert No. 2,240, May 13, 2011.

For the Senate in the 112th Congress, see S 1671 [LOC | WW], the "Foreign Earnings Reinvestment Act".

Sen. Paul's bill would also change the 85% deduction to 85.7%. The significance of this is that it would produce an effective tax rate on repatriated income of just about 5%, which is round figure. That is, (1.00 - .857) x .35 = .05005.

The U.S. corporate tax system is old and outdated. Also, it imposes the comparatively high rate of 35% for net income over $10 Million. It is often criticized for making U.S. less competitive internationally, and incenting companies to locate subsidiaries outside the U.S.

Under the current IRC, U.S. companies are taxed on a worldwide basis, but allowed foreign tax credits. Also, U.S. companies can defer the tax on profits earned by foreign subsidiaries until dividends are paid to the U.S. parent company. Sen. Paul's bill would allow U.S. companies to receive dividends from their foreign subsidiaries, and receive an 85.7% deduction in tax, providing for an effective tax rate of 5%.

The argument of supporters is that it would incent companies with foreign subsidiaries to send money to the U.S., that money would be invested in the U.S., that investment would boost economic activity and employment in the U.S., and the U.S. government would collect additional tax revenues.

However, a report [95 pages in PDF] issued by Sen. Carl Levin (D-MI) on October 11, 2011, argued that the repatriation holiday created by the 2004 AJCA did not have the desired effect upon jobs and investment.

For more detailed discussions of the relevant current U.S. tax provisions, see May 21, 2013 prepared testimony [14 pages in PDF] of Stephen Shay (Harvard law school).

Sen. Paul stated at the hearing on Apple's tax practices on May 2, 2013 that "There are 70 votes right now in the Senate for having a 5 percent repatriation tax." (See, transcript.)

The bill was referred to the Senate Finance Committee (SFC). Sen. Rand is not a member.

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The House will meet at 10:00 AM for morning hour, and at 12:00 NOON for legislative business. The House will consider several non-technology related items under suspension of the rules. See, Rep. Cantor's schedule.

The Senate will meet at 10:00 AM. It is scheduled to resume consideration of S 954 [LOC | WW], the "Agriculture Reform, Food, and Jobs Act of 2013".

8:00 - 10:00 AM. Broadband Census News LLC will host a panel discussion titled "Gigabit Nation: What Have We Learned About Ultra-High Speed Broadband?". The speakers will be Sheldon Grizzle (Gigtank), Kevin McElearney (Comcast Cable), David Sandel (Sandel & Associates), William Wallace (US Ignite), Scott Wallsten (Technology Policy Institute), and Drew Clark (Broadband Census News LLC). Breakfast will be served. This event is open to the public. The price to attend is $47.12. See, notice and registration page. This event is also sponsored by Comcast NBCUniversal, Google, and US Telecom. Location: Clyde's of Gallery Place, 707 7th St., NW.

9:00 AM - 12:30 PM. The Center for Strategic and International Studies (CSIS) will host an event titled "Threat and Response: Combating Advanced Attacks and Cyber-Espionage". The speakers will be David DeWalt (Ch/CEO of FireEye), Ashar Aziz (FireEye), Shane McGee (General Counsel of Mandiant), James Mulvenon (Defense Group, Inc.), Shawn Henry (CrowdStrike), James Lewis (CSIS), Bruce McConnell (Deputy Under Secretary for Cybersecurity, National Protection and Programs Directorate, DHS), John Nagengast (AT&T), John Gilligan (The Gilligan Group), and Robert Lentz (Cyber Security Strategies). See, notice. Location: CSIS, B1 Conference Center, 1800 K St., NW.

9:30 AM. The Senate Homeland Security and Government Affairs Committee's (SHSGAC) Subcommittee on Investigations will hold a hearing titled "Offshore Profit Shifting and the U.S. Tax Code -- Part 2 (Apple Inc.)". Location: Room 106, Dirksen Buildling.

10:00 AM. The House Commerce Committee (HCC) will hold a hearing titled "Cyber Threats and Security Solutions". The witnesses will be Patrick Gallagher (Director of the National Institute of Standards and Technology), Dave McCurdy (American Gas Association), Mike McConnell (Booz Allen Hamilton), James Woolsey, Michael Papay (Northrop Grumman Information Systems), Phyllis Schneck (McAfee), Charles Blauner (Citigroup), Duane Highley (Arkansas Electric Cooperative Corporation), and Robert Mayer (US Telecom Association). See, notice. Location: Room 2123, Rayburn Building.

10:00 AM. The House Science Committee's (HSC) Subcommittee on Research and Subcommittee on Technology will hold a joint hearing titled "The Current and Future Applications of Biometric Technologies". The witnesses will be Charles Romine (National Institute of Standards and Technology), John Mears (International Biometrics and Identification Association), and Stephanie Schuckers (Center for Identification Technology Research). See, notice. Location: Room 2318, Rayburn Building.

10:00 AM. The Senate Finance Committee (SFC) will hold a hearing related to IRS misconduct in targeting tea party groups. See, notice. Location: Room 215, Dirksen Building.

10:00 AM - 3:30 PM. The New America Foundation (NAF) will host an event titled "The Next Generation University". Live webcast. See, notice. Location: NAF, Suite 400, 1899 L St., NW.

2:00 PM. The House Commerce Committee's (HCC) Subcommittee on Communications and Technology (SCT) will hold a hearing titled "Cybersecurity: An Examination of the Communications Supply Chain". The witnesses will be Jennifer Bisceglie (Interos Solutions), Robert Dix (Juniper Networks), Mark Goldstein (Government Accountability Office), John Lindquist (Electronic Warfare Associates), David Rothenstein (Ciena), Stewart Baker (Steptoe & Johnson), and Dean Garfield (Information Technology Industry Council). See, notice. Location: Room 2123, Rayburn Building.

2:30 PM. The Senate Intelligence Committee (SIC) will hold a closed hearing on undisclosed matters. See, notice. Location: Room 219, Hart Building.

Deadline to submit comments to the Copyright Office (CO) in response to its notice of inquiry (NOI) regarding potential improvements and technical enhancements to the information technology platforms that support its registration and recordation functions. See, notice in the Federal Register, Vol. 78, No. 56, March 22, 2013, at Pages 17722-17724, and story titled "Copyright Office Issues Notice of Inquiry on Improving Its IT" in TLJ Daily E-Mail Alert No. 2,540, March 25, 2013.

The House will meet at 10:00 AM for morning hour, and at 12:00 NOON for legislative business. The House will consider several non-technology related items. See, Rep. Cantor's schedule.

8:30 AM - 1:00 PM. The Center for Strategic and International Studies (CSIS) will host an event titled "U.S.-China Economic Relations in the Next Decade". See, notice. Location: CSIS, B1 Conference Center, 1800 K St., NW.

10:00 AM. The House Science Committee's (HSC) Subcommittee on Energy will hold a hearing titled "America's Next Generation Supercomputer: The Exascale Challenge". The witnesses will be Roscoe Giles (Chairman of the DOE's Advanced Scientific Computing Advisory Committee), Rick Stevens (DOE's Argonne National Laboratory), Dona Crawford (DOE's Lawrence Livermore National Laboratory), and Daniel Reed (University of Iowa). See, notice. Location: Room 2318, Rayburn Building.

10:00 AM. The Senate Finance Committee (SFC) will hold a hearing on S 662 [LOC | WW], the "Trade Facilitation and Trade Enforcement Reauthorization Act of 2013". The witnesses will be __. See, notice. Location: Room 215, Dirksen Building.

10:30 PM. The House Intelligence Committee (HIC) will hold a closed hearing on undisclosed matters. See, notice. Location: Room HVC-304, Capitol Visitor Center.

12:00 NOON - 1:30 PM. The Information Technology and Innovation Foundation (ITIF) will host a panel discussion titled "Surveillance Cameras: Helpful or Harmful?". The speakers will be Daniel Castro (ITIF), Paul Rosenzweig (Heritage Foundation), Jay Stanley (ACLU), Julian Sanchez (Cato) and Carrie Johnson (NPR). See, notice. Location: ITIF/ITIC, Suite 610A, 1101 K St., NW.

12:00 NOON - 1:15 PM. The American Bar Association's (ABA) Section of Antitrust Law will host an on site and teleconferenced panel discussion titled "Identifying Antitrust Issues in IP Matters". The speakers will be Al Pfeiffer (Latham & Watkins), Shylah Alfonso (Perkins Coie), Logan Breed (Hogan Lovells), Avery Gardiner (Verizon Communications), and Henry Su (FTC Bureau of Competition). Free. No CLE credits. See, notice. Location: Hogan Lovells, 555 13th St., NW.

MOVED TO MAY 23. 12:30 PM. The Senate Judiciary Committee (SJC) will hold a hearing titled "Nominations". See, notice. The SJC will provide a live and archived webcast. Location: Room 226, Dirksen Building.

9:40 to 11:50 AM. The Department of Homeland Security's (DHS) National Security Telecommunications Advisory Committee (NSTAC) will hold a closed meeting. See, notice in the Federal Register, Vol. 78, No. 93, May 14, 2013, at Pages 28237-28238. Location: Eisenhower Executive Office Building.

12:40 - 4:00 PM. The Department of Homeland Security's (DHS) National Security Telecommunications Advisory Committee (NSTAC) will hold a meeting. See, notice in the Federal Register, Vol. 78, No. 93, May 14, 2013, at Pages 28237-28238. Location: participants will meet in the Eisenhower Executive Office Building; public access is by webcast only.

1:00 PM. The House Intelligence Committee (HIC) will hold a closed hearing on undisclosed matters. See, notice. Location: Room HVC-304, Capitol Visitor Center.

2:00 PM. The House Judiciary Committee (HJC) will hold a hearing titled "S. 744 and the Immigration Reform and Control Act of 1986: Lessons Learned or Mistakes Repeated?". See, S 744 [LOC | WW]. The witnesses will be Julie Wood, Arnoldo Torres, Chris Crane and David Aguilar. See also, HJC notice. Location: Room 2141, Rayburn Building.

2:30 PM. The Senate Commerce Committee (SCC) will hold a hearing on the nomination of Anthony Foxx to be Secretary of Transportation. See, SCC notice. Location: Room 253, Russell Building.

4:00 PM. The House Commerce Committee's (HCC) Subcommittee on Commerce, Manufacturing and Trade will meet to mark up HR 2052 [LOC | WW] | PDF], the "Global Investment in American Jobs Act of 2013", a bill that would require that the Department of Commerce (DOC) to "conduct an interagency review of the global competitiveness of the United States in attracting foreign direct investment". See, notice. Location: Room 2123, Rayburn Building.

5:00 PM. The Senate Homeland Security and Governmental Affairs Committee (SHSGAC) will hold an executive business meeting. The agenda includes consideration of the nomination of Brian Deese to be Deputy Director of the Executive Office of the President's (EOP) Office of Management and Budget (OMB). See, notice. Location: Room 342, Dirksen Building.

Extended deadline to submit initial comments to the Federal Communications Commission (FCC) in response to its Notice of Proposed Rulemaking (NPRM) regarding elevating the allocation status of Earth Stations Aboard Aircraft (ESAA) in the 14.0-14.5 GHz band from secondary to primary and whether giving ESAA licensees primary status in the 14.0-14.5 GHz band would require a change to the technical rules. The FCC adopted this NPRM on December 20, 2012, and released it on December 28, 2012. It is FCC 12-161 in IB Docket No. 12-376. See, original notice in the Federal Register, Vol. 78, No. 46, March 8, 2013, at Pages 14952-14957. See also, second notice in the FR, Vol. 78, No. 61, March 29, 2013, at Page 19172.

The House will meet at 9:00 AM for legislative business. See, Rep. Cantor's schedule.

The Senate will meet at 9:30 AM. It is scheduled to resume consideration of S 954 [LOC | WW], the "Agriculture Reform, Food, and Jobs Act of 2013".

Supreme Court conference day. See, Supreme Court calendar.

8:30 AM. The House Intelligence Committee (HIC) will hold a closed hearing on undisclosed matters. See, notice. Location: Room HVC-304, Capitol Visitor Center.

9:00 - 11:00 AM. The Center for Strategic and International Studies (CSIS) will host an event titled "The Geopolitics of Internet Governance". The speakers will include Phil Verveer, Veni Markovski (ICANN VP for Russia, CIS and Eastern Europe), Sally Wentworth (Strategic Public Policy), Bill Smith (PayPal), Laura DeNardis (American University), David Vyorst (Relay Station Social Media), and James Lewis (CSIS). Registration required. Reporters are excluded. See, notice. Location: CSIS, B1 Conference Center, 1800 K St., NW.

RESCHEDULED FROM MAY 22. 10:30 AM. The Senate Judiciary Committee (SJC) will hold a hearing on the nominations of Tony West (to be Associate Attorney General), Vernon Broderick (USDC/SDNY) and Valerie Caproni (USDC/SDNY). See, notice. See also, stories titled "Tony West Named Acting Associate Attorney General" in TLJ Daily E-Mail Alert No. 2,348, March 7, 2012, "Obama Nominates Tony West to be Associate Attorney General" in TLJ Daily E-Mail Alert No. 2,454, September 22, 2012, and "Tony West Nomination for Associate AG Delayed in Senate" in TLJ Daily E-Mail Alert No. 2,477, November 28, 2012. And see, story titled "Obama Nominates Caproni to District Court" in TLJ Daily E-Mail Alert No. 2,474, November 19, 2012. The SJC will provide a live and archived webcast. Location: Room 226, Dirksen Building.

11:00 AM. The Senate Commerce Committee (SCC) will hold a hearing on the nomination of Penny Pritzger to be Secretary of Commerce. See, SCC notice and story titled "President Obama Picks Democratic Fund Raiser for Secretary of Commerce" in TLJ Daily E-Mail Alert No. 2,557, May 6, 2013. Location: Room 253, Russell Building.

1:00 - 5:00 PM. The Department of Commerce's (DOC) National Telecommunications and Information Administration (NTIA) will hold another in its series of meetings regarding mobile application transparency. See, notice in the Federal Register, Vol. 78, No. 62, April 1, 2013, at Pages 19461-19462. Location: American Institute of Architects, 1735 New York Ave., NW.

1:00 PM. The US Telecom will host part two of a two part webcast seminar titled "VoLTE: Technology and Challenges". The price is $149. See, notice.

2:30 PM. The Senate Intelligence Committee (SIC) will hold a closed hearing on undisclosed matters. See, notice. Location: Room 219, Hart Building.

Deadline to submit initial comments to the Federal Communications Commission (FCC) in response to its Public Notice (PN) [17 pages in PDF] regarding its e-rate tax and subsidy program for schools and libraries. The FCC released this PN on April 9, 2013. It is DA 13-592 in CC Docket No. 02-6 and GN Docket No. 09-51. See, notice in the Federal Register, Vol. 78, No. 78, April 23, 2013, at Pages 23877-23882.

Rep. Cantor's schedule states that "no votes are expected" in the House.

Deadline to submit initial comments to the Federal Communications Commission (FCC) in response to its Notice of Proposed Rulemaking (NPRM) [47 pages in PDF] regarding implementation of the 2012 spectrum act's provisions regarding deployment of a nationwide public safety broadband network in the 700 MHz band under a nationwide license issued to the FirstNet. See, HR 3630 [LOC | WW], the "Middle Class Tax Relief and Job Creation Act of 2012", Public Law No. 112-96. The FCC adopted this item on March 7, 2013, and released the text on March 8. It is FCC 13-31 in PS Docket Nos. 12-94 and 06-229, and WT Docket No. 06-150. See, notice in the Federal Register, Vol. 78, No. 79, April 24, 2013, at Pages 24138-24147.

The House will not meet the week of May 27 through May 31. See, House calendar for the 113th Congress, 1st Session.

The Senate will not meet the week of May 27 through May 31. See, Senate calendar for the 113th Congress, 1st Session.

Memorial Day. This is a federal holiday. See, OPM list of 2013 federal holidays.

9:00 - 10:30 AM. The Information Technology and Innovation Foundation (ITIF) will host a discussion of the book [Amazon] titled "Masters of Nothing: How the Crash Will Happen Again Unless We Understand Human Nature". The speakers will be the authors, Matthew Hancock (UK Member of Parliament) and Nadhim Zahawi (UK Member of Parliament), and Joe Kennedy and Robert Atkinson (ITIF), Free. Open to the public. See, notice. Location: ITIF/ITIC, Suite 610A, 1101 K St., NW.

9:30 AM - 4:00 PM. Georgetown University will host a closed event titled "Cyber Threat Intelligence Exchange Project Meeting". See, notice. Location: Georgetown University, Bunn Center, 7th Floor Executive Conference Room, 37th and O Streets, NW.

12:15 - 1:45 PM. The New America Foundation (NAF) will host a panel discussion titled "Online Radicalization: Myths and Realities". The speakers will be Peter Bergen (NAF), Mohamed Elibiary (Lone Star Intelligence), Peter Neumann (International Centre for the Study of Radicalisation), Imam Suhaib Webb (Islamic Society of Boston Cultural Center), Rabia Chaudry (NAF), Rashad Hussein (U.S. Special Envoy to the Organization of Islamic Cooperation), and Haris Tarin (Muslim Public Affairs Council). Free. Open to the public. See, notice. Location: NAF, Suite 400, 1899 L St., NW.

1:00 -2:30 PM. The American Bar Association (ABA) will host a webcast and teleconferenced panel discussion titled "Crowdfunding 2.0: The JOBS Act Game Changer". The speakers will be Brian Meece (RocketHub), Dan Sartorius, and Kirk Schroder (Schroder Fidlow). Prices vary. CLE credits. See, notice.

Deadline for laboratory accreditation bodies to submit responses to the Department of Homeland Security's (DHS) Request for Expressions of Interest (REI) regarding providing accreditation services for laboratories participating in the Project 25 (P25) Compliance Assessment Program (P25 CAP), which pertains to enabling interoperability among digital two way land mobile radio communications products created by and for public safety professionals. See, notice in the Federal Register, Vol. 78, No. 80, April 25, 2013, at Pages 24428-24429.

Deadline to submit reply comments to the Federal Communications Commission's (FCC) Wireline Competition Bureau (WCB) in response to its Public Notice (PN) regarding rural call completion. This PN is DA 13-780 in WC Docket No. 13-39. The FCC released it on April 18, 2013. See also, notice in the Federal Register, Vol. 78, No. 88, May 7, 2013, at Pages 26572-26573.