Restoring Investment in Improvements Act

H.R. 748/S. 3548 - Employee Retention Credit H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 H.R. 1869/S. 803 - Restoring Investment in Improvement Act H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020 S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 Digital Economy Directives proposed by OECD State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation International Taxation Regulations Pension Smoothing Foreign Taxation of Digital Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation State Payroll Tax Withholding

Client expense: $2,730,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system HR 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds Clarification of expensing provisions relating to electrical components H.R. 133 - Consolidated Appropriations Act - deduction of PPP expenses

Client expense: Not reported · Firm income: $6,000

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax H.R. 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds H.R. 133 - Consolidated Appropriations Act

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

Support HR 748 (CARES Act) - NOL carryback; AIP; Employee Retention Credit; Payroll tax deferral; Deferral of income tax payment and filing deadline. Efairness legislation, oppose HR1983; S.128, oppose imposition of Value Added Tax, National Retail Sales Tax (H.R. 25); Support Technical corrections to Tax Cuts and Jobs Act - QIP (support H.R. 1869 and S.803; HR 748) and NOL (H.R. 3587 and S.1996; HR 748). Oppose corporate tax rate increases.

Client expense: $1,845,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Maritime Administration (MARAD), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Postal Service (USPS), U.S. Trade Representative (USTR), White House Office

H.R. 748, CARES Act H.R. 6201, Families First Coronavirus Response Act H.R. 446, Veteran Entrepreneurs Act H.R. 1869, Restoring Investment in Improvements Act S. 803, Restoring Investment in Improvements Act Revenue Recognition Standards - FASB H.R. 7079, Clean Start: Back to Work Tax Credit Act H.R. 6776, the Jumpstarting Our Businesses Success Credit (JOBS Credit) Act of 2020 H.R. 7032 / S. 3779 Skills Renewal Act SBA and Treasury - Proposals for PPP Guidance and Technical Fixes

Client expense: $190,000 · Firm income: Not reported

Government targets: Federal Accounting Standards Advisory Board (FASAB), Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

H.R. 748, CARES Act H.R. 6201, Families First Coronavirus Response Act H.R. 446, Veteran Entrepreneurs Act H.R. 1869, Restoring Investment in Improvements Act S. 803, Restoring Investment in Improvements Act

Client expense: $156,610 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

General lobbying on the following issues: issues impacting corporate taxation and employer provided benefits; and issues related to international data taxation. Lobbying on the following bills: H.R. 133 - Consolidated Appropriations Act of 2021 (issues related to corporate taxation); H.R.957 - Tax Cuts and Jobs Middle Class Enhancement Act (all provisions related to Implementation of the Tax Cuts and Jobs Act including provisions related to GILTI); H.R. 1725, Digital Goods and Services Fairness Act of 2019 (all provisions); H.R. 1869/S. 803, Restoring Investment in Improvements Act, restores the fifteen year depreciation recovery period for Qualified Improvement Property (all provisions); S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 (all provisions); and S. 684/H.R. 748, Middle Class Health Benefits Tax Repeal Act of 2019 (all provisions).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: Digital Economy Directives proposed by OECD; State and local Taxation of Digital Good and Services; Corporate Interest Tax Deduction Regulations; Corporate Tax Rates; Dividend Taxation; Pension Smoothing; Foreign Taxation of Digital Services; State and Local Taxation of the Internet; Expensing (Bonus) Depreciation; Like Kind Exchanges of Spectrum; International Tax Regulations; and Term Asset Backed Security Loan Facility (TALF) Program. Lobbying on the following specific legislation: H.R. 748/S. 3548 - Employee Retention Credit; H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019; H.R. 1869/S. 803 - Restoring Investment in Improvement Act; H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019; H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020; H.R. 6802/S.3296 - Accelerate Long-Term Investment Growth Now (ALIGN) Act; H.R. 8056 - Remote Worker Relief Act of 2020; S.3995 - Remote and Mobile Worker Relief Act of 2020; and S. 4318 - American Workers, Families, and Employers Assistance Act.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work Opportunity Tax Credit (WOTC). Employee Retention Tax Credit (ERTC). Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136. Tax proposals on perishable food and lost inventory. Proposals to support critical infrastructure workers, including food and restaurant workers, and exempt them from certain taxes during COVID-19 pandemic. S. 4178, a bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes. S. 4014, Prioritized Paycheck Protection Program Act. Implementation of the Paycheck Protection Program Flexibility Act of 2020, Pub. L. No. 116-142. H.R. 7481/S. 3814, RESTART Act. H.R. 6821/S. 3612, Small Business Expense Protection Act of 2020. H.R. 6776, Jumpstarting Our Businesses Success Credit (JOBS Credit) Act of 2020. H.R. 7197/S. 4012, RESTAURANTS Act of 2020. H.R. 6841, Assistance and Gratitude for Coronavirus Heroes in Agribusiness who are Invaluable to the Nation (AG CHAIN) Act. H.R. 7079, Clean Start: Back to Work Tax Credit Act. S. 4117, Paycheck Protection Small Business Forgiveness Act. S. 4178, a bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes. S. 4167, Small Business Disaster Loan Enhancement Act of 2020. H.R. 1869/S. 803, Restoring Investment in Improvements Act. S. 4321, Continuing Small Business Recovery and Paycheck Protection Program Act. Senate Healthcare, Economic Assistance, Liability, and Schools Act (HEALS Act). H.R. 7615/S. 4214, Healthy Workplaces Tax Credit Act. S. 4319, Supporting Americas Restaurant Workers Act. S. 4775, Delivering Immediate Relief to America's Families, Schools and Small Businesses Act. S. 4807, Hospitality and Commerce Job Recovery Act of 2020. S. 5067, Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act.

Client expense: $600,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 748/S. 3548 - Employee Retention Credit H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 H.R. 1869/S. 803 - Restoring Investment in Improvement Act H.R. 4796/S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020 H.R. 6802/S. 3296 - Accelerate long-term Investment Growth Now Act (ALIGN Act) H.R. 8056 - Remote Worker Relief Act of 2020 S. 3995 - Remote and Mobile Worker Relief Act of 2020 S. 4318 - American Workers, Families, and Employers Assistance Act Digital Economy Directives proposed by OECD State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation Pension Smoothing Foreign Taxation of Digital Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation Like Kind Exchanges of Spectrum International Tax Regulations Term Asset Backed Security Loan Facility (TALF) Program

Client expense: $2,410,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

Support the Main Street Certainty Act (HR 216 / S. 1149) Support the "Restoring Investment in Improvements Act" (HR 1869 / S.803). COVID-19 related tax relief for agribusinesses.

Client expense: $210,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, Small Business Administration (SBA), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Issues impacting corporate taxation and employer provided benefits, issues related to international data taxation S 604, Mobile Workforce State Income Tax Simplification Act of 2019, all provisions HR 1725, Digital Goods and Services Fairness Act of 2019, all provisions Implementation of the Tax Cuts and Jobs Act including provisions related to GILTI HR 1869/S 803, Restoring Investment in Improvements Act, restores the fifteen year depreciation recovery period for Qualified Improvement Property, all provisions S 684/HR 748, Middle Class Health Benefits Tax Repeal Act of 2019 HR 133, Consolidated Appropriations Act, 2021, issues related to corporate taxation

Client expense: $2,630,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, SENATE, Treasury, Dept of, White House Office

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1865 - Further Consolidated Appropriations Act, 2020 HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR2894 - Save the State and Local Tax Deduction for Middle Class Families Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act HR5377 - Restoring Tax Fairness for States and Localities Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR133 - Consolidated Appropriations Act, 2021 HR1865 - Further Consolidated Appropriations Act, 2020 HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR133 - Consolidated Appropriations Act, 2021 HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Employee Retention Tax Credit HR133 - Consolidated Appropriations Act, 2021 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. HR2593 - To require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems S2984 - Multifamily Depreciation Parity Act of 2019 Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. 529 Account Use for Professional Certifications HR5339 - Freedom To Invest in Tomorrow's Workforce Act Section 1031 Like-Kind Exchanges HR2309 - Real Estate Exchange Fairness Act COVID-19 Relief HR133 - Consolidated Appropriations Act, 2021 HR748 - CARES Act HR6201 - Families First Coronavirus Response Act HR6776 - JOBS Credit Act of 2020 HR6800 - HEROES Act S__ - HEALS Act Communications with Congress regarding tax deductibility for certain business expenses paid for with PPP loans, support for tax extenders and the 179D Energy Efficient Commercial Buildings Deduction, and COVID-19 priorities. Communications with the Internal Revenue Service (IRS) regarding the tax deductibility of certain business expenses paid for with PPP loans and COVID-19 relief priorities. Communications with the Department of Labor (DOL) regarding the overtime rule, independent contractor status/proposals. Communications with the White House regarding the Qualified Opportunity Zones.

Client expense: $25,150,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

Issues related to EB-5 Regional Center program; H.R. 2210, Invest in America Act; S.803 and H.R. 1869, Restoring Investments in Improvements Act; issues related to opportunity zones; issues related to Workforce Opportunity Tax Credits; issues related to Employee Retention Tax Credits; S.3548/H.R.746, the CARES Act; H.R. 6800, the HEROES Act; issues concerning Congressional Response to COVID-19; issues related to H.R. 7079, Clean Start: Back to Work Tax Credit; issues related to S. 4178, tax credit for workplace safety expenses; issues related to tax credits for capital expenditures related to reopening; H.R. 6776, JOBS Credit Act of 2020; H.R. 133, Consolidated Appropriations Act 2021.

Client expense: $690,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Treasury, Dept of, White House Office

Monitor legislative activity related to the Restoring Investment in Improvements Act, H.R. 1869. H.R. 3301, The Taxpayer Certainty and Disaster Relief Act, issues related to The Work Opportunity Tax Credit; Issues related to the repeal of the Cadillac Tax in the Affordable Care Act; S.3548 CARES Act SNAP provisions and issues related to tax; S.329 - Linear Generator Parity Act

Client expense: $370,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1869 S. 803

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

"Carried Interest Fairness Act" H.R. 1735, S.781 Energy efficiency and clean energy tax incentives Like-Kind Exchanges (Sec.1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA Reform implementing regulations and FIRPTA repeal (Invest in America Act) H.R.2210 Tax technical corrections IRS Notice 2007-55 Tax reform implementation, including sections 163(j), 199A, cost recovery rules, and Opportunity Zones Qualified improvements property and "Restoring Investments in Improvements Act" S. 803, H.R. 1869 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation (S. 1344, H.R. 2593) Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit (S. 1703, H.R. 3077) Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) CARES Act and CARES Act Implementation Disaster tax relief & tax deadline extensions REIT rules Cancellation of Indebtedness income NOL interaction with GILTI REMIC Rules "H.R. 8805 Retail Revitalization Act"

Client expense: Not reported · Firm income: $30,000

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), Treasury, Dept of

Issues related to implementation of Tax Cuts and Jobs Act of 2017 Public Law 115-97; H.R. 1869/S. 803, Restoring Investments in Improvements Act; Issues related to slot tax threshold; Issues concerning congressional response to COVID-19, CARES Act - S 3548 / HR 748 (Public Law 116-136), H.R. 6800, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, Health, Economic Assistance, Liability Protection, and Schools (HEALS) Act; PL 116-159 - Continuing Appropriations; H.R. 133 - FY2021 Omnibus and COVID Relief and Response Act (PL 116-260)

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Support Incentivizing Fairness in Subcontracting Act - H.R. 227 Support embedding energy efficiency in infrastructure investments Support extending Section 179D deduction for energy efficient commercial buildings Support requiring the application of the latest building codes, standards in infrastructure investments Support The Streamlining Energy Efficiency for Schools Act - S. 253, H.R. 762 Support The Smart Manufacturing Leadership Act of 2019, S. 715 Support Restoring Investments in Improvements Act of 2019 - S. 803, H.R.1869 Oppose funding cuts for Physical Infrastructure and Resilience Program at National Institutes of Standards and Technology Support the Rehabilitation of Historic Schools Act - H.R. 158 Support Energy Storage Tax Incentive and Deployment Act - S. 1142 Support Support for Veterans in Effective Apprenticeships Act of 2019 - S. 706 Support exempting certain contracts from periodic inflation adjustments to an acquisition-related dollar threshold - H.R. 224 Support the Middle Class Health Benefits Tax Repeal Act of 2019 - H.R. 748 Support for increasing the section 48 investment tax credit (ITC) for combined heat and power (CHP) from 10 to 20 percent, and incorporating waste heat to power (WHP) into the ITC. Support Jordan Cove Energy Project and Pacific Connector Gas Pipeline Oppose allowing Industry-Recognized Apprenticeship Program (IRAP) into the construction industry Support the American Energy Efficiency Act - S. 2288 Support the Investing in America: Rebuilding America's Airport Infrastructure Act - H.R. 3791 Support Composite Plans option for multiemployer pension plans Support for phasing down of hydroflurocarbons (HFCs) Support for strengthening the Fair Labor Standards Act Support Home Energy Savings Act - S. 2588/H.R. 4506 Support New Home Energy Efficiency Act - S. 2595 / H.R. 4646 Support common sense changes to federal procurement statutes and regulations Support retroactive extension of tax extenders at least through 2020 Support The Rehabilitation of Historic Schools Act - H.R. 158 Support for The Terrorism Risk Insurance Act - H.R. 4634 Support for Restoring Investments in Improvements Act of 2019 - H.R. 1869 Support for extension of Section 179D deduction for energy efficient commercial buildings Support the Energy Savings Through Public-Private Partnerships Act - S. 1706, H.R. 3079 Support the "Stop Unfair Bid Shopping Act of 2019" (SUBS Act) - H.R. 5544 Support extension of Section 179D deduction for energy efficient commercial buildings - H.R. 1865 Support the Construction Consensus Procurement Act - H.R. 5644, S. 1434 Support The Energy Savings and Industrial Competitiveness Act of 2020 - H.R. 3962, S. 2137 Expedited Delivery of Airport Infrastructure Act of 2020 - H.R. 5912 Support skilled building trades segment of construction industry in Families First Coronavirus Response Act - H.R. 6201 Support recognizing construction activities as essential service during pandemic Support recognizing all 501(c) organizations within "non-profit organization" for SBA loan eligibility in Coronavirus stimulus package - H.R. 6697 Support continuing the recommended funding of the CHP TAPs and supporting technical activity at $12,000,000 for the 2021 fiscal year Support inclusion of federal program to subsidize COBRA continuation of coverage for workers who lose health care coverage due to loss of a job or reduction in hours Support emergency action and guidance re: acceptance of electronic bonds, including use of electronic signatures, electronic seals, electronic powers of attorney accompanying federal contracts. Restore economic activity and rebuild energy efficiency industries suffering from massive layoffs and curtailed investment. Support the Small Business Payment for Performance Act of 2019 - H.R. 2344 Support using public-private partnerships to spur investment to upgrade public facilities to improve their safety, energy efficiency, resilience, flexibility. Support recognizing all 501(c) organizations within "non-profit organization" for SBA loan eligibility in Coronavirus stimulus package - H.R. 6697 Support The Paycheck Protection Program (PPP) Flexibility Act - H.R. 6886 Support Small Business Paycheck Protection Reform Bills - S.3833, S. 3612, H.R. 7010 Support improving, expanding current Section 25C tax credit for homeowner energy efficiency programs. Support The Great American Outdoors Act - S. 3422 Support The Clean Start: Back to Work Tax Credit Act - H.R. 7079 Support The Moving Forward Act - H.R. 2 Support inclusion of an extension and expansion of Section 179D energy efficient commercial buildings deduction pas part of the GREEN Act - H.R. 7330 Support The Financing our Energy Future Act - S. 1841 Support The Open Back Better Act of 2020 - S. 4060 Support Clean Energy in COVID-19 Economic Recovery Support Reform Bills Allowing Deductible Expenses Related to Paycheck Protection Program Loans - S. 3833, S. 3612 Support extending expiring tax provisions (179D Tax Extenders) Support The National Apprenticeship Act of 2020 - H.R. 8294 Support Small Business Paycheck Protection Program Reform Bills - S. 3833, S. 3612 Support The Clean Start: Back to Work Tax Credit Act - H.R. 7079 Support The National Apprenticeship Act of 2020 - H.R. 8294 Support technical correction addressing tax treatment of PPP loan forgiveness Support Small Business Expense Protection Act - H.R. 6821, S. 3612 Support The American Nuclear Infrastructure Act of 2020 - S. 4897 Support providing assistance to at-risk multiemployer pension plans in upcoming COVID relief packages

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support embedding energy efficiency in infrastructure investments Support Restoring Investments in Improvements Act of 2019 - S. 803, H.R.1869 Support the Rehabilitation of Historic Schools Act - H.R. 158 Support Energy Storage Tax Incentive and Deployment Act - S. 1142 Support the Middle Class Health Benefits Tax Repeal Act of 2019 - H.R. 748 Support for increasing the section 48 investment tax credit (ITC) for combined heat and power (CHP) from 10 to 20 percent, and incorporating waste heat to power (WHP) into the ITC. Support Home Energy Savings Act - S. 2588/H.R. 4506 Support New Home Energy Efficiency Act - S. 2595 / H.R. 4646 Support retroactive extension of tax extenders at least through 2020 Support The Rehabilitation of Historic Schools Act - H.R. 158 Support for Restoring Investments in Improvements Act of 2019 - H.R. 1869 Support for extension of Section 179D deduction for energy efficient commercial buildings Support extension of Section 179D deduction for energy efficient commercial buildings - H.R. 1865 Support skilled building trades segment of construction industry in Families First Coronavirus Response Act - H.R. 6201 Restore economic activity and rebuild energy efficiency industries suffering from massive layoffs and curtailed investment. Support emergency action and guidance re: acceptance of electronic bonds, including use of electronic signatures, electronic seals, electronic powers of attorney accompanying federal contracts. Support recognizing all 501(c) organizations within "non-profit organization" for SBA loan eligibility in Coronavirus stimulus package - H.R. 6697 Support improving, expanding current Section 25C tax credit for homeowner energy efficiency programs. Support The Great American Outdoors Act - S. 3422 Support The Clean Start: Back to Work Tax Credit Act - H.R. 7079 Support inclusion of an extension and expansion of Section 179D energy efficient commercial buildings deduction pas part of the GREEN Act - H.R. 7330 Support Clean Energy in COVID-19 Economic Recovery Support Small Business Paycheck Protection Reform Bills - S. 3833, S. 3612 Support Reform Bills Allowing Deductible Expenses Related to Paycheck Protection Program Loans - S. 3833, S. 3612 Support extending expiring tax provisions (179D Tax Extenders) Support Small Business Paycheck Protection Program Reform Bills - S. 3833, S. 3612 Support The Clean Start: Back to Work Tax Credit Act - H.R. 7079 Support technical correction addressing tax treatment of PPP loan forgiveness Support Small Business Expense Protection Act - H.R. 6821, S. 3612

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support Incentivizing Fairness in Subcontracting Act - H.R. 227 Support embedding energy efficiency in infrastructure investments Support extending Section 179D deduction for energy efficient commercial buildings Support requiring the application of the latest building codes, standards in infrastructure investments Support The Streamlining Energy Efficiency for Schools Act" - S. 253, H.R. 762 Support The Smart Manufacturing Leadership Act of 2019, S. 715 Support Restoring Investments in Improvements Act of 2019 - S. 803, H.R.1869 Oppose funding cuts for Physical Infrastructure and Resilience Program at National Institutes of Standards and Technology Support the Rehabilitation of Historic Schools Act - H.R. 158 Support Energy Storage Tax Incentive and Deployment Act - S. 1142 Support for Veterans in Effective Apprenticeships Act of 2019 - S. 706 Support exempting certain contracts from periodic inflation adjustments to an acquisition-related dollar threshold - H.R. 224 Support the Small Business Payment for Performance Act of 2019 - H.R. 2344 Support the Middle Class Health Benefits Tax Repeal Act of 2019 - H.R. 748 Support for increasing the section 48 investment tax credit (ITC) for combined heat and power (CHP) from 10 to 20 percent, and incorporating waste heat to power (WHP) into the ITC. Support Jordan Cove Energy Project and Pacific Connector Gas Pipeline Oppose allowing Industry-Recognized Apprenticeship Program (IRAP) into the construction industry Support the Investing in America: Rebuilding America's Airport Infrastructure Act - H.R. 3791 Support Composite Plans option for multiemployer pension plans Support for phasing down of hydroflurocarbons (HFCs) Support for strengthening the Fair Labor Standards Act Support Home Energy Savings Act - S. 2588/H.R. 4506 Support New Home Energy Efficiency Act - S. 2595 / H.R. 4646 Support common sense changes to federal procurement statutes and regulations Support retroactive extension of tax extenders at least through 2020 Support The Rehabilitation of Historic Schools Act - H.R. 158 Support for The Terrorism Risk Insurance Act - H.R. 4634 Support for Restoring Investments in Improvements Act of 2019 - H.R. 1869 Support for extension of Section 179D deduction for energy efficient commercial buildings Support the Energy Savings Through Public-Private Partnerships Act - S. 1706, H.R. 3079 Support the "Stop Unfair Bid Shopping Act of 2019" (SUBS Act) - H.R. 5544 Support extension of Section 179D deduction for energy efficient commercial buildings - H.R. 1865 Support the Construction Consensus Procurement Act - H.R. 5644, S. 1434 Support The Energy Savings and Industrial Competitiveness Act of 2020 - H.R. 3962, S. 2137 Expedited Delivery of Airport Infrastructure Act of 2020 - H.R. 5912 Support skilled building trades segment of construction industry in Families First Coronavirus Response Act - H.R. 6201 Support recognizing construction activities as essential service during pandemic Support continuing the recommended funding of the CHP TAPs and supporting technical activity at $12,000,000 for the 2021 fiscal year Support inclusion of federal program to subsidize COBRA continuation of coverage for workers who lose health care coverage due to loss of a job or reduction in hours Support emergency action and guidance re: acceptance of electronic bonds, including use of electronic signatures, electronic seals, electronic powers of attorney accompanying federal contracts. Restore economic activity and rebuild energy efficiency industries suffering from massive layoffs and curtailed investment. Support the Small Business Payment for Performance Act of 2019 - H.R. 2344 Support using public-private partnerships to spur investment to upgrade public facilities to improve their safety, energy efficiency, resilience, flexibility. Support recognizing all 501(c) organizations within "non-profit organization" for SBA loan eligibility in Coronavirus stimulus package - H.R. 6697 Support The Paycheck Protection Program (PPP) Flexibility Act - H.R. 6886 Support Small Business Paycheck Protection Reform Bills - S.3833, S. 3612, H.R. 7010 Support improving, expanding current Section 25C tax credit for homeowner energy efficiency programs. Support The Great American Outdoors Act - S. 3422 Support The Clean Start: Back to Work Tax Credit Act - H.R. 7079 Support The Moving Forward Act - H.R. 2 Support inclusion of an extension and expansion of Section 179D energy efficient commercial buildings deduction as part of the GREEN Act - H.R. 7330 Support The Financing our Energy Future Act - S. 1841 Support The Open Back Better Act of 2020 - S. 4060 Support Clean Energy in COVID-19 Economic Recovery Support Reform Bills Allowing Deductible Expenses Related to Paycheck Protection Program Loans - S.3833, S. 3612 Support extending expiring tax provisions (179D Tax Extenders) Support Small Business Paycheck Protection Program Reform Bills - S. 3833, S. 3612 Support The Clean Start: Back to Work Tax Credit Act - H.R. 7079 Support technical correction addressing tax treatment of PPP loan forgiveness Support Small Business Expense Protection Act - H.R. 6821, S. 3612 Support The American Nuclear Infrastructure Act of 2020 - S. 4897 Support providing assistance to at-risk multiemployer pension plans in upcoming COVID relief packages

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support Incentivizing Fairness in Subcontracting Act - H.R. 227 Support embedding energy efficiency in infrastructure investments Support extending Section 179D deduction for energy efficient commercial buildings Support requiring the application of the latest building codes, standards in infrastructure investments Support The Streamlining Energy Efficiency for Schools Act" - S. 253, H.R. 762 Support The Smart Manufacturing Leadership Act of 2019, S. 715 Support Restoring Investments in Improvements Act of 2019 - S. 803, H.R.1869 Oppose funding cuts for Physical Infrastructure and Resilience Program at National Institutes of Standards and Technology Support the Rehabilitation of Historic Schools Act - H.R. 158 Support Energy Storage Tax Incentive and Deployment Act - S. 1142 Support the Small Business Payment for Performance Act of 2019 - H.R. 2344 Support The Energy Savings Through Public-Private Partnerships Act - S. 1706, H.R. 3079 Support for increasing the section 48 investment tax credit (ITC) for combined heat and power (CHP) from 10 to 20 percent, and incorporating waste heat to power (WHP) into the ITC. Support Jordan Cove Energy Project and Pacific Connector Gas Pipeline Support the American Energy Efficiency Act - S. 2288 Support Home Energy Savings Act - S. 2588/H.R. 4506 Support New Home Energy Efficiency Act - S. 2595 / H.R. 4646 Support The Rehabilitation of Historic Schools Act - H.R. 158 Support for Restoring Investments in Improvements Act of 2019 - H.R. 1869 Support for extension of Section 179D deduction for energy efficient commercial buildings Support the Energy Savings Through Public-Private Partnerships Act - H.R. 3079 Support extension of Section 179D deduction for energy efficient commercial buildings - H.R. 1865 Support The Energy Savings and Industrial Competitiveness Act of 2020 - H.R. 3962, S. 2137 Support recognizing construction activities as essential service during pandemic Support continuing the recommended funding of the CHP TAPs and supporting technical activity at $12,000,000 for the 2021 fiscal year Restore economic activity and rebuild energy efficiency industries suffering from massive layoffs and curtailed investment. Support using public-private partnerships to spur investment to upgrade public facilities to improve their safety, energy efficiency, resilience, flexibility. Support improving, expanding current Section 25C tax credit for homeowner energy efficiency programs. Support inclusion of an extension and expansion of Section 179D energy efficient commercial buildings deduction pas part of the GREEN Act - H.R. 7330 Support The Financing Our Energy Future Act - S. 1841 Support The Great American Outdoors Act - H.R. 1957 Support The Open Back Better Act of 2020 - S. 4060 Support Clean Energy in COVID-19 Economic Recovery Support extending expiring tax provisions (179D Tax Extenders) Support The American Nuclear Infrastructure Act of 2020 - S. 4897

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support Incentivizing Fairness in Subcontracting Act - H.R. 227 Support embedding energy efficiency in infrastructure investments Support extending Section 179D deduction for energy efficient commercial buildings Support requiring the application of the latest building codes, standards in infrastructure investments Support The Streamlining Energy Efficiency for Schools Act" - S. 253, H.R. 762 Support The Smart Manufacturing Leadership Act of 2019, S. 715 Support Restoring Investments in Improvements Act of 2019 - S. 803, H.R.1869 Oppose funding cuts for Physical Infrastructure and Resilience Program at National Institutes of Standards and Technology Support the Rehabilitation of Historic Schools Act - H.R. 158 Support Energy Storage Tax Incentive and Deployment Act - S. 1142 Support the Small Business Payment for Performance Act of 2019 - H.R. 2344 Support The Energy Savings Through Public-Private Partnerships Act - S. 1706, H.R. 3079 Support for increasing the section 48 investment tax credit (ITC) for combined heat and power (CHP) from 10 to 20 percent, and incorporating waste heat to power (WHP) into the ITC. Support Jordan Cove Energy Project and Pacific Connector Gas Pipeline Support the American Energy Efficiency Act - S. 2288 Support for phasing down of hydroflurocarbons (HFCs) Support Home Energy Savings Act - S. 2588/H.R. 4506 Support New Home Energy Efficiency Act - S. 2595 / H.R. 4646 Support The Rehabilitation of Historic Schools Act - H.R. 158 Support for Restoring Investments in Improvements Act of 2019 - H.R. 1869 Support for extension of Section 179D deduction for energy efficient commercial buildings Support the Energy Savings Through Public-Private Partnerships Act - H.R. 3079 Support extension of Section 179D deduction for energy efficient commercial buildings - H.R. 1865 Support The Energy Savings and Industrial Competitiveness Act of 2020 - H.R. 3962, S. 2137 Oppose cuts in funding for NIST Physical Infrastructure and Resilience Program Support continuing the recommended funding of the CHP TAPs and supporting technical activity at $12,000,000 for the 2021 fiscal year Restore economic activity and rebuild energy efficiency industries suffering from massive layoffs and curtailed investment. Support using public-private partnerships to spur investment to upgrade public facilities to improve their safety, energy efficiency, resilience, flexibility. Support improving, expanding current Section 25C tax credit for homeowner energy efficiency programs. Support inclusion of an extension and expansion of Section 179D energy efficient commercial buildings deduction as part of the GREEN Act - H.R. 7330 Support The Financing Our Energy Future Act - S. 1841 Support The Great American Outdoors Act - H.R. 1957 Support The Open Back Better Act of 2020 - S. 4060 Support Clean Energy in COVID-19 Economic Recovery Support extending expiring tax provisions (179D Tax Extenders) Support The American Nuclear Infrastructure Act of 2020 - S. 4897

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

"Carried Interest Fairness Act" H.R. 1735, S.781 Energy efficiency and clean energy tax incentives (HR 8930) Like-Kind Exchanges (Sec.1031) Completed contract method of accounting and condominium construction (Section 460(e) FIRPTA Reform implementing regulations and FIRPTA repeal (Invest in America Act) H.R.2210 Tax technical corrections IRS Notice 2007-55 Tax reform implementation, including sections 163(j), 199A, cost recovery rules, and Opportunity Zones Qualified improvements property and "Restoring Investments in Improvements Act" S. 803, H.R. 1869 Cost recovery, residential rental property Tax guidance related to transition away from LIBOR as a reference rate Opportunity Zone reporting legislation (S. 1344, H.R. 2593) and Opportunity Zone reform Indexing capital gains for inflation Capital gains mark-to-market Low-income housing tax credit (S. 1703, H.R. 3077) Contributions in Aid of Construction (Sec. 118) Partnership tax forms (1065 and Schedule K-1) CARES Act and CARES Act Implementation Disaster tax relief & tax deadline extensions REIT rules, including investments in related parties (HR 8805) Cancellation of Indebtedness income (section 108) NOL interaction with GILTI REMIC Rules Lease modifications (section 475) Unpaid rent and section 166 Safe and healthy workplace tax credit Deductibility of business expenses paid with Paycheck Protection Program loans CREATE Jobs Act (S. 4376) HEROES Act and HEALS Act Stimulus

Client expense: $962,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

H.R.8265 -To amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program, and for other purposes. H.R.8087 - To amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program, and for other purposes. S.4213 -Financial Relief Noting the Large Impact Of Our Nation's Essential Employees (FRNT LINE) Act H.R.7707 - PLUS Act of 2020 S.3548 Coronavirus Aid, Relief, and Economic Security Act (CARES Act) Coronavirus related tax credits H.R. 1869 & S. 803 Restoring Investments in Improvements Act Tax Reform

Client expense: $212,180 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Motor Carrier Safety Administration, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Transportation, Dept of (DOT)

Issues related to the Implementation of PL 115-97 Tax extenders. H.R. 6074, the Coronavirus Preparedness and Response Supplemental Appropriations Act - Public Law No: 116-123 H.R. 6201, the Families First Coronavirus Response Act - Public Law No: 116-127 H.R. 748, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - Public Law No: 116-136 H.R. 1869, S. 803 - Restoring Investments in Improvements Act Economic Incentives Relative to COVID H.R. 600 - Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act Health, Economic Assistance, Liability Protection and Schools (HEALS) Act Delivering Immediate Relief to America's Families, Schools and Small Business Act (Senate Amendment No. 2652 to the House Amendment S. 178)

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to implementation of Tax Cuts and Jobs Act of 2017 Public Law 115-97; H.R. 1869/S. 803, Restoring Investments in Improvements Act; Issues related to slot tax threshold; Issues concerning congressional response to COVID-19, CARES Act - S 3548/HR 748 (Public Law 116-136), H.R. 6800, The Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, Health Economic Assistance, Liability Protection, and Schools (HEALS) Act; PL 116-18589 - Continuing Appropriations; H.R. 133 - FY 2021 Omnibus and COVID relief and Response Act

Client expense: $50,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Discuss impact of tax reform on furniture retailers. Support national online sales tax solution. Support H.R. 1869 and S. 803, The Restoring Investment in Improvements Act. Monitor implementation of the CARES Act

Client expense: Not reported · Firm income: $10,000

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

General lobbying on the following issues: issues impacting corporate taxation and employer provided benefits; and issues related to international data taxation. Lobbying on the following bills: H.R.957 - Tax Cuts and Jobs Middle Class Enhancement Act (all provisions related to Implementation of the Tax Cuts and Jobs Act including provisions related to GILTI); H.R. 1725, Digital Goods and Services Fairness Act of 2019 (all provisions); H.R. 1869/S. 803, Restoring Investment in Improvements Act, restores the fifteen year depreciation recovery period for Qualified Improvement Property (all provisions); S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 (all provisions); S. 684/H.R. 748, Middle Class Health Benefits Tax Repeal Act of 2019 (all provisions); S.3296/H.R.6802 - Align Act (all provisions); and S. 3995 - Remote and Mobile Worker Relief Act of 2020 (all provisions).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: Digital Economy Directives proposed by OECD; State and local Taxation of Digital Good and Services; Corporate Interest Tax Deduction Regulations; Corporate Tax Rates; Dividend Taxation; Pension Smoothing; Foreign Taxation of Digital Services; State and Local Taxation of the Internet; Expensing (Bonus) Depreciation; Like Kind Exchanges; International Tax Regulations; and Term Asset Backed Security Loan Facility (TALF) Program. Lobbying on the following specific legislation: H.R. 748/S. 3548 - Employee Retention Credit; H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019; H.R. 1869/S. 803 - Restoring Investment in Improvement Act; H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019; H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020; H.R. 6802/S.3296 - Accelerate Long-Term Investment Growth Now (ALIGN) Act; H.R. 8056 - Remote Worker Relief Act of 2020; S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019; S.3995 - Remote and Mobile Worker Relief Act of 2020; and S. 4318 - American Workers, Families, and Employers Assistance Act.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system HR 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds Clarification of expensing provisions relating to electrical components

Client expense: Not reported · Firm income: $6,000

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax H.R. 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system HR 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds

Client expense: Not reported · Firm income: $6,000

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax H.R. 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system

Client expense: Not reported · Firm income: $6,000

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1869 S. 803

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Trade Representative (USTR), White House Office

Support the Main Street Certainty Act (HR 216 / S. 1149) Support the "Restoring Investment in Improvements Act" (HR 1869 / S.803). COVID-19 related tax relief for agribusinesses.

Client expense: $210,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), Federal Motor Carrier Safety Administration, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, Small Business Administration (SBA), Surface Transportation Board (STB), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Monitor legislative activity related to the Restoring Investment in Improvements Act, H.R. 1869. H.R. 3301, The Taxpayer Certainty and Disaster Relief Act, issues related to The Work Opportunity Tax Credit; Issues related to the repeal of the Cadillac Tax in the Affordable Care Act; S.3548 CARES Act SNAP provisions and issues related to tax

Client expense: $130,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 1241, the Volunteer Responder Incentive Protection Act. All issues related to the legislation. H.R. 1869/S. 803, the Restoring Investments in Improvements Act. Issues related to restoring tax incentives for investments in fire protection systems. H.R.4685, High Rise Fire Sprinkler Incentive Act of 2019. All issues related to the legislation.

Client expense: $20,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), SENATE, White House Office

Tax Reform HR188 - SALT Deductibility Act HR216 - Main Street Tax Certainty Act HR257 - SALT Fairness Act of 2019 HR515 - State And Local Tax Deduction Fairness Act of 2019 HR1142 - SALT Act HR1757 - To amend the Internal Revenue Code of 1986 to increase the limitation on the amount individuals can deduct for certain State and local taxes. HR1865 - Further Consolidated Appropriations Act, 2020 HR1869 - Restoring Investment in Improvements Act HR2624 - SALT Relief and Marriage Penalty Elimination Act of 2019 HR2894 - Save the State and Local Tax Deduction for Middle Class Families Act of 2019 HR4274 - Cutting Local Taxes by Reinstating SALT Act HR5377 - Restoring Tax Fairness for States and Localities Act S437 - SALT Act S803 - Restoring Investment in Improvements Act S1149 - A bill to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income. New Energy Efficient Home Credit Letter to House Ways & Means in support of renewing the New Energy Efficient Home Credit Mortgage Debt Relief HR285 - Mortgage Debt Tax Forgiveness Act of 2018 HR1977 - Mortgage Forgiveness Tax Relief Act of 2019 Letter to full House in support of extending the exclusion for cancellation of mortgage debt on a principal residence Communications with Senate Finance Committee Taskforce on Mortgage Debt Forgiveness. Communications with the House and Senate regarding the Mortgage Debt Forgiveness exclusion. Carried Interest HR1735 - Carried Interest Fairness Act of 2019 S781 - Carried Interest Fairness Act of 2019 Tax Extenders HR1865 - Further Consolidated Appropriations Act, 2020 HR3301 - Taxpayer Certainty and Disaster Tax Relief Act of 2019 S617 - Tax Extender and Disaster Relief Act of 2019 Communications with the House and Senate on tax extenders and expiring tax provisions. Exclusion for Employer-Paid Student Debt HR1043 - Employer Participation in Repayment Act S460 - Employer Participation in Repayment Act of 2019 FIRPTA Repeal HR2210 - Invest in America Act Low Income Housing Tax Credit HR3077 - Affordable Housing Credit Improvement Act of 2019 S1703 - Affordable Housing Credit Improvement Act of 2019 Tax credit for refurbishing homes in troubled neighborhoods HR3316 - Neighborhood Home Investment Act Qualified Opportunity Zones S1344 - A bill to require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. HR2593 - To require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes. Discussions with the House and Senate regarding the Qualified Opportunity Zone program rulemaking. Alternative Depreciation Systems S2984 - Multifamily Depreciation Parity Act of 2019 Communications with the Senate Finance Committee and the House Ways & Means Committee regarding alternative depreciation systems. 529 Account Use for Professional Certifications HR5339 - Freedom To Invest in Tomorrow's Workforce Act Section 1031 Like-Kind Exchanges HR2309 - Real Estate Exchange Fairness Act COVID-19 Relief HR748 - CARES Act HR6201 - Families First Coronavirus Response Act HR6776 - JOBS Credit Act of 2020 HR6800 - HEROES Act S__ - HEALS Act Communications with Congress regarding tax deductibility for certain business expenses paid for with PPP loans and priorities for the next COVID-19 relief bill.

Client expense: $33,420,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Federal Emergency Management Agency (FEMA), Federal Housing Finance Agency (FHFA), Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Natl Economic Council (NEC), SENATE, Small Business Administration (SBA), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

Issues impacting corporate taxation and employer provided benefits, issues related to international data taxation S 604, Mobile Workforce State Income Tax Simplification Act of 2019, all provisions HR 1725, Digital Goods and Services Fairness Act of 2019, all provisions Implementation of the Tax Cuts and Jobs Act including provisions related to GILTI HR 1869/S 803, Restoring Investment in Improvements Act, restores the fifteen year depreciation recovery period for Qualified Improvement Property, all provisions S 684/HR 748, Middle Class Health Benefits Tax Repeal Act of 2019 S 3995, Remote and Mobile Worker Relief Act of 2020, all provisions S 3296/HR 6802, Align Act, all provisions

Client expense: $2,530,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, SENATE, Treasury, Dept of, White House Office

Issues related to implementation of Tax Cuts and Jobs Act of 2017 Public Law 115-97; H.R. 1869/S. 803, Restoring Investments in Improvements Act; Issues related to slot tax threshold; Issues concerning congressional response to COVID-19, CARES Act - S 3548 / HR 748 (Public Law 116-136), H.R. 6800, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, Health, Economic Assistance, Liability Protection, and Schools (HEALS) Act

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 748/S. 3548 - Employee Retention Credit H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 H.R. 1869/S. 803 - Restoring Investment in Improvement Act H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020 H.R. 6802/S. 3296 - Accelerate long-term Investment Growth Now Act (ALIGN Act) H.R. 8056 - Remote Worker Relief Act of 2020 S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 S. 3995 - Remote and Mobile Worker Relief Act of 2020 S. 4318 - American Workers, Families, and Employers Assistance Act Digital Economy Directives proposed by OECD State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation Pension Smoothing Foreign Taxation of Digital Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation Like Kind Exchanges of Spectrum International Tax Regulations Term Asset Backed Security Loan Facility (TALF) Program

Client expense: $2,240,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), SENATE, Treasury, Dept of, White House Office

Work Opportunity Tax Credit (WOTC). Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136. Tax proposals on perishable food and lost inventory. Proposals to support critical infrastructure workers, including food and restaurant workers, and exempt them from certain taxes during COVID-19 pandemic. S. 4178, a bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes. S. 4014, Prioritized Paycheck Protection Program Act. H.R. 7010, Paycheck Protection Program Flexibility Act of 2020. H.R. 7481/S. 3814, RESTART Act. H.R. 6821/S. 3612, Small Business Expense Protection Act of 2020. H.R. 6776, Jumpstarting Our Businesses Success Credit (JOBS Credit) Act of 2020. H.R. 7197/S. 4012, RESTAURANTS Act of 2020. H.R. 6841, Assistance and Gratitude for Coronavirus Heroes in Agribusiness who are Invaluable to the Nation (AG CHAIN) Act. H.R. 7079, Clean Start: Back to Work Tax Credit Act. S. 4117, Paycheck Protection Small Business Forgiveness Act. S. 4178, a bill to provide for a credit against employment taxes for certain workplace safety expenses, and for other purposes. S. 4167, Small Business Disaster Loan Enhancement Act of 2020. H.R. 1869/S. 803, Restoring Investment in Improvements Act. S. 4321, Continuing Small Business Recovery and Paycheck Protection Program Act. Senate Healthcare, Economic Assistance, Liability, and Schools Act (HEALS Act). H.R. 7615/S. 4214, Healthy Workplaces Tax Credit Act.

Client expense: $610,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of