When issues become hot topics for legislation or oversight by members of Congress, campaign contributions tend to flow to Capitol Hill.  

Early filings of January financial activity by companies and organizations with political action committees (PACs) show that American Crystal Sugar Company PAC and Comcast Corporation/NBCUniversal PAC-Federal were in the top group of contributors. Campaign finance reports are due to be filed by close of business Thursday.  

The American Crystal Sugar Company PAC  reported  contributing $262,000 to federal candidates and committees during January, the largest monthly amount the PAC gave out this cycle. They had $705,894 left at the end of January. The Farm bill, which did not cut back sugar subsidies, passed the House in January, and the Senate on February 4th. The PAC had receipts of $1,375,155 so far this cycle. In 2013, the PAC gave out $1.3 million in contributions.  

Comcast Corporation & NBCUniversal PAC-Federal reported
 contributing $165,500 to federal candidates and committees during January, leaving $937,550 cash on hand at the end of the month. In 2013, the PAC had receipts of $2,081,657 and gave out $1.4 million in contributions. The Time Warner Cable Inc. Federal PAC  gave out $33,500 to federal candidates and committees during January, leaving $69,083 cash on hand at the end of January. The proposed $45 billion Comcast Time Warner Cable merger was announced in mid- February. The House and Senate Judiciary Committees will hold hearings on the matter.  

Two accounting firms also moved significant amounts to Capitol Hill while they are lobbying on changes to how law firms and professional service firms report and pay their taxes. PricewaterhouseCoopers PAC I  gave $160,500 to federal candidates and committees during January. The PAC had receipts of $1,357,700 in January. This included $1,345,500 in itemized contributions from 2,009 employees. The Institute of Certified Public Accountants PAC  gave $143,720 to federal candidates and committees, leaving $933,378 cash on hand at the end of January.  

Other PACs contributing include CULAC, the PAC of the Credit Union National Association , which gave $214,000; the National Beer Wholesalers Association PAC giving $140,000;the National Cable and Telecommunications Association PAC giving $125,000; Home Depot Inc. PAC giving $120,000; Verizon Communications Inc/Verizon Wireless Good Government Club giving $116,500; the Build PAC of the National Association of Home Builders giving $116,000; Altria Group Inc. giving $115,000; the Boeing Company PAC giving $108,000; and United Parcel Service Inc. PAC giving $100,900.