The Bottom Line Costs of: X 1 BK X 10 BKs

NLRB Regulations (persuader rule)

$417 $4,170

Min. Wage Increase $44,460 $444,600

Affordable Care Act $37,860 $378,600

Renewable Fuel Standards $18,190 $181,900

Paid Sick Leave $11,312 $113,120

Menu Board Labeling $1,100 $11,000

I-9 Reporting Penalties $1,100 $11,000

Fair Pay Act - Per Lawsuit $300,000 $3 Million

Min. Estimated Costs: $414,439 $4,144,390

DO THE MATH! How Legislation Can HURT Your Bottom Line

DO THE MATH!How Legislation Can HELP Your Bottom Line

The Bottom Line Costs of: X 1 BK X 10 BKs

WOTC Tax Credit $2,400 $24,000

15 Year Building Depreciation

$9,897 $98,970

Employer Mandate Repeal $37,860 $378,600

Expiration of ethanol Subsidies

$18,190 $181,900

Elimination of I-9 penalties $1,100 $11,000

179 Expensing Extension $375,000 $375,000

Min. Estimated Savings: $444,447.00 $1,069,470.00

** From November 2012-October 2013, the average net profit per BURGER KING® Restaurant was $77,000. This is a 42% decrease in average net profits in 2007 (as represented by those restaurants submitting data the P&L benchmark report by Restaurant Services Inc.)

SourcesNLRB Regulations (persuader/advice rule) = www.Manhattan-institute.org• The Manhattan Institute postulates that familiarization costs for an

enterprise with 5 or more employees spending up to four hours at $104.33 per hour will total approximately $417 in paperwork burdens per establishment.

Min. Wage Increase = Based on 10 minimum wage workers, employed an average of 30 hours per week. Based on 2013 Harkin/DeLauro bill which would raise minimum wage from $7.25 to $10.10/hour by 2015. (10 employees x 30 hours per week x 52 weeks = 15,600 hours x $2.85/hour increase = $44,460)

Affordable Care Act/Employer Mandate Repeal = assuming compliance w/15 employees participating, ave. salary $10/hr, policy premium $4,500

Renewable Fuel Standards/Expiration of Ethanol Subsidies = NCCR, PriceWaterhouseCoopers study, http://www.nccr.net/flipbook/index.html#/0

.

Sources Paid Sick Leave = RollCall, Authored by Rep. DeLauro, Harkin• Proposals by Rep. DeLauro and Sen. Harkin would allow 1 hour of paid sick

leave for every 30 hours worked. This could potentially equate to 56 hours, or 7 days of paid sick leave per year. At a wage of $10.10 per hour with 20 employees, this could cost each restaurant $11,312 per year

Menu Board Labeling – Department of HHS Notice of Proposed Rulemaking March 2011 estimate per establishment. www.fda.gov/.../Food/IngredientsPackagingLabeling/UCM249276.pdf

I-9 Penalties – Based on maximum penalties for 3 offenses per year for failing to comply with Form I-9 requirements.

http://www.uscis.gov/portal/site/uscis/menuitem.eb1d4c2a3e5b9ac89243c6a7543f6d1a/?vgnextoid=92082d73a2d38210VgnVCM100000082ca60aRCRD&vgnextchannel=92082d73a2d38210VgnVCM100000082ca60aRCRD

Fair Pay Act - Per Lawsuit = The CPA Journal; Average Cost to Settle a Discrimination Lawsuit; http://nysscpa.org/printversions/cpaj/2005/405/p12.htm

Sources

Building Depreciation - information provided by Polaris Government Relations Group

WOTC Tax Credit –allows businesses to claim a work opportunity tax credit equal to 40 percent of the first $6,000 of wages paid to new hires of one of eight targeted groups. See American Tax Payer Relief Act of 2012

179 Expensing – Businesses can currently write-off up to $500,000 of qualified capital expenditures. This was increased from $125,000 prior to the initial stimulus act in 2007. With the increased caps extended, business owners can expense an additional $375,000 per year. http://www.section179.org/