Preserving Family Farms Act of 2019

Estate tax - Supported efforts to reform and repeal estate taxes (H.R. 5259, H.R. 218, S. 215). NMPF has also supported legislation that will create and improve tax credits for investment in technology that turns organic matter into biogas energy and removes nutrient particles from manure, namely the Agriculture Environmental Stewardship Act of 2019 (H.R. 3744, S. 2542). Provisions of this bill have been incorporated into the GREEN Act draft measure. Supported efforts to ensure that farmers can continue to use cash accounting. Supported efforts to ensure that cooperatives could count non-patronage income in the calculation of the 199A deduction as implemented by the Treasury Department.

Client expense: $265,263 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

Michigan Farm Bureau supports S. 1149 and H.R. 216, the Main Street Tax Certainty Act to make deduction for small business income permanent (Sec. 199A). Failure to extend this provision will result in a tax increase for farmers and leave them without ways to deal with the cyclical and unpredictable nature of their businesses. 199A allows a small business that operates as a sole proprietorship, partnership or S -Corp to take a tax deduction of up to 20 percent of qualified business income. Farm Bureau supports H.R. 5259, the Preserving Family Farms Act to allow $11.4 million of farmland or ranchland to be valued at agricultural value rather than developed value under section 2032A Special Use Valuation. This is especially important at the time of the death of a family member. The Tax Cuts and Jobs Act doubled the estate tax level up to $11 million through 2025, but not permanently. Section 2032A special use valuation is one tool available to help family business owners manage their estate tax liability.

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), White House Office

House H.R. 2513, the Corporate Transparency Act of 2019 - oppose. H.R. 218, the Death Tax Repeal Act - support. H.R. 216, the Main Street Tax Certainty Act - support. H.R. 2474, the PRO Act - oppose. H.R. 1511, the Stop Underrides Act - oppose. H.R. 3773, the Safe Roads Act - oppose. H.R. 3781, the INSURANCE Act - oppose. H.R. 2782, the Employee Flexibility Act - support. H.R. 3614, the Restricting Credit Checks for Employment Decisions Act, as incorporated within H.R. 3621, the Comprehensive Credit Reporting Enhancement, Disclosure, Innovation, and Transparency Act of 2020 (Comprehensive CREDIT Act of 2020) - oppose. S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. H.R. 4070, the Commonsense Reporting Act - support. H.R. 5259, the Preserving Family Farms Act of 2019 - support. Amendment #194 to H.R. 2, the Moving Forward Act - support. H.R. 6776, the JOBS Credit Act of 2020 - support. H.R. 7010, the Paycheck Protection Program Flexibility Act of 2020 - support. H.R. 6800, the HEROES Act - oppose. H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act - support. H. Res. 1053, the Rule for H.R. 6395, the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 - oppose. H.R. 8038, the Pandemic Preparedness, Response, and Recovery Act of 2020 - support. H.R. 8265 - support. H.R. 7332, the Unfunded Mandates Accountability and Transparency Act. - support. H.R. 7922, the Pandemic Regulatory Cost Relief Act of 2020 - support. H.R. 7923, the Pandemic Recovery Enforcement Flexibility Act of 2020 - support. H.R. 7777, the Paycheck Protection Small Business Forgiveness Act - support. Senate S. 215, the Death Tax Repeal Act - support. S. 1120, the Small Business Regulatory Flexibility Improvements Act - support. S. 1149, the Main Street Tax Certainty Act - support. S. 1889, the True Incorporation Transparency for Law Enforcement (TITLE) Act - oppose. S. 2563, the ILLICIT CASH Act - oppose. S. 1978, the Corporate Transparency Act of 2019 - oppose. S. 665, the Stop Underrides Act - oppose. S. 2033, the Cullum Owings Large Truck Safe Operating Speed Act of 2019 - oppose. S. 1510, the Employee Flexibility Act - support. Confirmation of Jovita Carranza to serve as SBA Administrator - support. S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. Senators Sasse, Graham, Tim Scott, Rick Scott, Cruz Amendment to S. 3458, the CARES Act - support. Murray/Gillibrand amendment to H.R. 6201, the Families First Coronavirus Response Act - oppose. S. 2366, the Commonsense Reporting Act - support. S. 2757, the Harmless Error Lesser Penalty for Small Businesses Act, also known as the HELP for Small Businesses Act - support. S. 3833, the Paycheck Protection Program Extension Act - support. S. 3612, the Small Business Expense Protection Act of 2020 - support. Amendment SA 2508, Continuing the Paycheck Protection Program Act, which modifies S. 4321, the Continuing Small Business Recovery and Paycheck Protection Program Act - support. S. 4117, the Paycheck Protection Small Business Forgiveness Act - support. S. 178, the Delivering Immediate Relief to Americas Families, Schools, and Small Businesses Act - support. S. 4708, the Pandemic Preparedness, Response, and Recovery Act of 2020 - support. S. 4321, the Continuing Small Business Recovery and Paycheck Protection Program (CSBRPPP) Act - support. Title LIV of S. 4049, Establishing Beneficial Ownership Information Reporting Requirements - oppose. S. 4317, the SAFE TO WORK Act - support. Testimony Kelly Moore testified before the House Small Business Committee on Putting America Back to Work: The Role of Workforce Development and Small Business Rehiring. July 16, 2020. Comments Department of Labor Notice titled Request for Information; Paid Leave, RIN 1290-ZA03, 85 Fed. Reg. 43264 (July 16, 2020) Department of Treasury Financial Crimes Enforcement Network Notice titled Agency Information Collection Activities; proposed renewal; comment request; renewal without change of anti-money laundering programs for certain financial institutions, Docket No. FINCEN-2020-0009 and OMB Control Nos. 1506-0020, 1506-0030, and 1506-0035, 85 Fed. Reg. 49418 (August 13, 2020) SBA Notice titled Appeals of SBA Loan Review Decisions Under the Paycheck Protection Program, Docket No. SBA-2020-0042, 85 Fed. Reg. 52883 (August 27, 2020) SBA Notice of Interim Final Rule titled Business Loan Program Temporary Changes; Paycheck Protection Program - Treatment of Owners and Forgiveness of Certain Nonpayroll Costs, Docket No. SBA-2020-0044, 85 Fed. Reg. 52881 (August 27, 2020) Other Issues Main Street Lending Program Paycheck Protection Program Economic Injury Disaster Loans Paid Leave Mandates OSHA, Emergency Temporary Standard - oppose COVID-19 Pandemic liability protections

Title I Commodity Programs Biofuels Infrastructure Coexistence Issues Farm Bill Conservation Programs Food and Ag Budget AFRI Funding Agriculture Appropriations Bill USDA part 340 regulations FIFRA/Pesticide Registration Plant Incorporated Protectants Updates Research issues from USDA REE (Research Education and Economics) USDA and EPA regulation of biotechnology Herbicide Resistance Management PRIA: Pesticide Registration Improvement Act. USDA biotechnology labeling implementation The National Bioengineered Food Disclosure Act Requirement for USDA to issue report on available data sets regarding use and effects of conservation practices and summary of steps to provide such data to university researchers. Agriculture Disaster Aid Support Feed Emergency Enhancement During Disasters Act Support H.R 5259: Preserving Family Farms Act of 2019 Support Seeding Naval Resilience Act Support Reauthorization of Gran Standards Act Support tax code changes to protect farmers' use of cash method of accounting Support Coronavirus Assistance for agriculture Coronavirus Food Assistance Program Concerns with crop reports released by the National Agricultural Statistics Service Federal Crop Insurance: Development of new crop insurance products via 522/508 process Oppose cuts in 2021 President's Budget

Client expense: $80,000 · Firm income: Not reported

Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting Support Renewable Energy Tax Credits-wind, solar Biogas Short Line Railroad Maintenance Credit (S.407 and H.R.721: Building Rail Access for Customers and the Economy Act or BRACE Act) Support Like Kind Exchange (Section 1031) Support Reduced Capital Gains Taxes Support Estate Tax Repeal Reform, HR. 218, S 215, HR 5259 Marketplace Fairness Act (S976) and Remote Transactions Party Act (H.R.2193) Cost Recovery and Depreciation Issues Jobs and Premium Protection Act, H.R. 246 to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act Repeal Health Insurance Tax Extend Bonus Depreciation Taxes Paid by Cooperatives - HR 2147 and S1032 Unrelated Business Income Taxes Tax credits for Ag Students - HR 1770 Business Income Deduction (Sect 199) - HR 216-S1149 Craft Beverage Modernization Act S362 and HR1175 Taxation of Mutual Irrigation Companies - HR807 and S361 S.2542, Agriculture Environmental Stewardship Act of 2019 HR3744, Agriculture Environmental Stewardship Act of 2019 S.2289, Renewable Energy Extension Act of 2019 HR3961, Renewable Energy Extension Act of 2019 S.3548, CARES Act HR 6821/S 3612 Small Business Expense Protection Act Employee Retention Tax Credit -- HR 6776 Jobs Credit Act of 2020

Client expense: $860,701 · Firm income: Not reported

Estate tax - Supported efforts to reform and repeal estate taxes (H.R. 5259, H.R. 218, S. 215). NMPF has also supported legislation that will create and improve tax credits for investment in technology that turns organic matter into biogas energy and removes nutrient particles from manure, namely the Agriculture Environmental Stewardship Act of 2019 (H.R. 3744, S. 2542). Provisions of this bill have been incorporated into the GREEN Act draft measure. Supported efforts to ensure that farmers can continue to use cash accounting. Supported efforts to ensure that cooperatives could count non-patronage income in the calculation of the 199A deduction as implemented by the Treasury Department.

Client expense: $159,180 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

Title I Commodity Programs Biofuels Infrastructure Coexistence Issues Farm Bill Conservation Programs Food and Ag Budget AFRI Funding Agriculture Appropriations Bill USDA part 340 regulations FIFRA/Pesticide Registration Plant Incorporated Protectants Updates Research issues from USDA REE (Research Education and Economics) USDA and EPA regulation of biotechnology Herbicide Resistance Management PRIA: Pesticide Registration Improvement Act. USDA biotechnology labeling implementation The National Bioengineered Food Disclosure Act Requirement for USDA to issue report on available data sets regarding use and effects of conservation practices and summary of steps to provide such data to university researchers. Agriculture Disaster Aid Support Feed Emergency Enhancement During Disasters Act Support H.R 5259: Preserving Family Farms Act of 2019 Support Seeding Naval Resilience Act Support Reauthorization of Gran Standards Act Support tax code changes to protect farmers' use of cash method of accounting Support Coronavirus Assistance for agriculture Federal Crop Insurance: Development of new crop insurance conservation pilot program via 522/508 process Formation of House Crop Insurance Caucus Concerns regarding accuracy of June crop report released by the National Agricultural Statistics Service Oppose cuts in 2021 President's Budget

Client expense: $80,000 · Firm income: Not reported

Michigan Farm Bureau supports S. 1149 and H.R. 216, the Main Street Tax Certainty Act to make deduction for small business income permanent (Sec. 199A). Failure to extend this provision will result in a tax increase for farmers and leave them without ways to deal with the cyclical and unpredictable nature of their businesses. 199A allows a small business that operates as a sole proprietorship, partnership or S -Corp to take a tax deduction of up to 20 percent of qualified business income. Farm Bureau supports H.R. 5259, the Preserving Family Farms Act to allow $11.4 million of farmland or ranchland to be valued at agricultural value rather than developed value under section 2032A Special Use Valuation. This is especially important at the time of the death of a family member. The Tax Cuts and Jobs Act doubled the estate tax level up to $11 million through 2025, but not permanently. Section 2032A special use valuation is one tool available to help family business owners manage their estate tax liability.

Client expense: $60,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), White House Office

Title I Commodity Programs Biofuels Infrastructure Coexistence Issues Farm Bill Conservation Programs Food and Ag Budget AFRI Funding Agriculture Appropriations Bill USDA part 340 regulations FIFRA/Pesticide Registration Plant Incorporated Protectants Updates Research issues from USDA REE (Research Education and Economics) USDA and EPA regulation of biotechnology Herbicide Resistance Management PRIA: Pesticide Registration Improvement Act. USDA biotechnology labeling implementation The National Bioengineered Food Disclosure Act Requirement for USDA to issue report on available data sets regarding use and effects of conservation practices and summary of steps to provide such data to university researchers. Agriculture Disaster Aid Support Feed Emergency Enhancement During Disasters Act Support H.R 5259: Preserving Family Farms Act of 2019 Support Seeding Naval Resilience Act Support Reauthorization of Gran Standards Act Support tax code changes to protect farmers' use of cash method of accounting Support Coronavirus Assistance for agriculture Federal Crop Insurance: Development of new crop insurance conservation pilot program via 522/508 process Formation of House Crop Insurance Caucus Concerns regarding accuracy of June crop report released by the National Agricultural Statistics Service Oppose cuts in 2021 President's Budget

Client expense: $60,000 · Firm income: Not reported

Support for S. 215/H.R. 218, the Death Tax Repeal Act, to repeal estate taxes while continuing the stepped-up basis; H.R. 5259 - Preserving Family Farms Act of 2019, which would updates IRS Code Section 2032A Special Use Valuation, increasing the amount of farmland that can be protected from taxes after the death of a family member; H.R. 216/S. 1149 - Main Street Tax Certainty Act to make the Sect. 199A 20 percent business income deduction permanent. Support for extending temporary provisions included in the Tax Cuts and Jobs Act including: reduced pass-through rates and expanded tax brackets, the new 20 percent business income deduction, unlimited bonus depreciation, and increased alternative minimum tax. During the COVID-19 outbreak, advocacy related temporary and permanent changes to the tax code to help farmers during the crisis, including extension of the Net Operating Losses changes authorized by the Cares Act; H.R. 6776, the JOBS Credit Act of 2020, would provide expanded credit percentages for qualified wages, increases eligible wages, and allows employers to claim both the ERTC and use the PPP.

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

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE

House H.R. 2513, the Corporate Transparency Act of 2019 - oppose. H.R. 218, the Death Tax Repeal Act - support. H.R. 216, the Main Street Tax Certainty Act - support. H.R. 2474, the PRO Act - oppose. H.R. 1511, the Stop Underrides Act - oppose. H.R. 3773, the Safe Roads Act - oppose. H.R. 3781, the INSURANCE Act - oppose. H.R. 2782, the Employee Flexibility Act - support. H.R. 3614, the Restricting Credit Checks for Employment Decisions Act, as incorporated within H.R. 3621, the Comprehensive Credit Reporting Enhancement, Disclosure, Innovation, and Transparency Act of 2020 (Comprehensive CREDIT Act of 2020) - oppose. S. 3458, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. H.R. 6201, the Families First Coronavirus Response Act - oppose. H.R. 4070, the Commonsense Reporting Act - support. H.R. 5259, the Preserving Family Farms Act of 2019 - support. Amendment #194 to H.R. 2, the Moving Forward Act - support. H.R. 6776, the JOBS Credit Act of 2020 - support. H.R. 7010, the Paycheck Protection Program Flexibility Act of 2020 - support. H.R. 6800, the HEROES Act - oppose. H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act - support. Senate S. 215, the Death Tax Repeal Act - support. S. 1120, the Small Business Regulatory Flexibility Improvements Act - support. S. 1149, the Main Street Tax Certainty Act - support. S. 1889, the True Incorporation Transparency for Law Enforcement (TITLE) Act - oppose. S. 2563, the ILLICIT CASH Act - oppose. S. 1978, the Corporate Transparency Act of 2019 - oppose. S. 665, the Stop Underrides Act - oppose. S. 2033, the Cullum Owings Large Truck Safe Operating Speed Act of 2019 - oppose. S. 1510, the Employee Flexibility Act - support. Confirmation of Jovita Carranza to serve as SBA Administrator - support. S. 3458, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. Senators Sasse, Graham, Tim Scott, Rick Scott, Cruz Amendment to S. 3458, the CARES Act - support. Murray/Gillibrand amendment to H.R. 6201, the Families First Coronavirus Response Act - oppose. S. 2366, the Commonsense Reporting Act - support. S. 2757, the Harmless Error Lesser Penalty for Small Businesses Act, also known as the HELP for Small Businesses Act - support. S. 3833, the Paycheck Protection Program Extension Act - support. S. 3612, the Small Business Expense Protection Act of 2020 - support. Testimony Hearing entitled, Paycheck Protection Program: Loan Forgiveness and Other Challenges. House Committee on Small Business. June 17, 2020. Hearing entitled, Implementation of Title I of the CARES Act. Senate Committee on Small Business & Entrepreneurship. June 10, 2020. NFIB member Les Neilly testified on Unemployment Insurance During COVID-19: The CARES Act and the Role of Unemployment Insurance During the Pandemic. Senate Committee on Finance. June 9, 2020. Comments SBA Notices of Interim Final Rules: Business Loan Program Temporary Changes; Paycheck Protection Program, Dkt. SBA-2020-0015, 85 Fed. Reg. 20811 (April 15, 2020). Business Loan Program Temporary Changes; Paycheck Protection Program, Dkt. SBA-2020-0019, 85 Fed. Reg. 20817 (April 15, 2020). Business Loan Program Temporary Changes; Paycheck Protection Program-Additional Eligibility Criteria and Requirements for Certain Pledges of Loans, Dkt. SBA-2020-0020, 85 Fed. Reg. 21747 (April 20, 2020). SBA notice titled, Business Loan Program Temporary Changes; Paycheck Protection Program - Requirements - Promissory Notes, Authorizations, Affiliation, and Eligibility, Dkt. No. SBA-2020-0021, 85 Fed. Reg. 23450 (April 28, 2020). Department of Treasury notice titled, Small Business Administration Business Loan Program Temporary Changes; Paycheck Protection Program - Additional Criterion for Seasonal Employers, Dkt. No. TREAS-DO-2020-0009, 85 Fed. Reg. 23917 (April 30, 2020). SBA notice titled Business Loan Program Temporary Changes; Paycheck Protection Program - Requirements - Disbursements, Dkt. No. SBA-2020-0022, 85 Fed. Reg. 26321 (May 4, 2020). SBA notice titled Business Loan Program Temporary Changes; Paycheck Protection Program - Requirements - Disbursements, Dkt. No. SBA-2020-0023, 85 Fed. Reg. 26324 (May 4, 2020). SBA notice titled Program Temporary Changes; Paycheck Protection Program - Nondiscrimination and Additional Eligibility Criteria, Dkt. No. SBA-2020-0024, 85 Fed. Reg. 27287 (May 8, 2020). SBA Notices of Interim Final Rules titled Business Loan Program Temporary Changes; Paycheck Protection Program as follows: Requirements - Extension of Limited Safe Harbor With Respect to Certification Concerning Need for PPP Loan Request, Dkt. SBA-2020-0026, 85 Fed. Reg. 29845 (May 19, 2020); Loan Increases, Dkt. SBA-2020-2028, 85 Fed. Reg. 29842 (May 19, 2020); Second Extension of Limited Safe Harbor with Respect to Certification Concerning Need for PPP Loan and Lender Reporting, Dkt. SBA-2020-0031, 85 Fed. Reg. 31357 (May 26, 2020). SBA and Department of Treasury Notice of Interim Final Rule titled Business Loan Program Temporary Changes; Paycheck Protection Program-Requirements-Loan Forgiveness, Dkt. SBA-2020-0032 (SBA) and RIN 1505-AC69 (Treasury), 85 Fed. Reg. 33004 (June 1, 2020). SBA Notice of Interim Final Rule titled Business Loan Program Temporary Changes; Paycheck Protection Program-SBA Loan Review Procedures and Related Borrower and Lender Responsibilities, Dkt SBA-2020-0033, 85 Fed. Reg. 33010 (June 1, 2020). Other Issues Main Street Lending Program Paycheck Protection Program Economic Injury Disaster Loans Paid Leave Mandates OSHA, Emergency Temporary Standard - oppose COVID-19 Pandemic liability protections

Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting Support Renewable Energy Tax Credits-wind, solar Biogas Short Line Railroad Maintenance Credit (S.407 and H.R.721: Building Rail Access for Customers and the Economy Act or BRACE Act) Support Like Kind Exchange (Section 1031) Support Reduced Capital Gains Taxes Support Estate Tax Repeal Reform, HR. 218, S 215, HR 5259 Marketplace Fairness Act (S976) and Remote Transactions Party Act (H.R.2193) Cost Recovery and Depreciation Issues Jobs and Premium Protection Act, H.R. 246 to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act Repeal Health Insurance Tax Extend Bonus Depreciation Taxes Paid by Cooperatives - HR 2147 and S1032 Unrelated Business Income Taxes Tax credits for Ag Students - HR 1770 Business Income Deduction (Sect 199) - HR 216-S1149 Craft Beverage Modernization Act S362 and HR1175 Taxation of Mutual Irrigation Companies - HR807 and S361 S.2542, Agriculture Environmental Stewardship Act of 2019 HR3744, Agriculture Environmental Stewardship Act of 2019 S.2289, Renewable Energy Extension Act of 2019 HR3961, Renewable Energy Extension Act of 2019 S.3548, CARES Act HR 6821/S 3612 Small Business Expense Protection Act Employee Retention Tax Credit -- HR 6776 Jobs Credit Act of 2020

Client expense: $931,776 · Firm income: Not reported

Estate tax - Supported efforts to reform and repeal estate taxes (H.R. 5259, H.R. 218, S. 215). NMPF has also supported legislation that will create and improve tax credits for investment in technology that turns organic matter into biogas energy and removes nutrient particles from manure, namely the Agriculture Environmental Stewardship Act of 2019 (H.R. 3744, S. 2542). Provisions of this bill have been incorporated into the GREEN Act draft measure. Supported efforts to ensure that farmers can continue to use cash accounting. Supported efforts to ensure that cooperatives could count non-patronage income in the calculation of the 199A deduction as implemented by the Treasury Department.

Client expense: $120,267 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

House H.R. 2513, the Corporate Transparency Act of 2019 - oppose. H.R. 218, the Death Tax Repeal Act - support. H.R. 216, the Main Street Tax Certainty Act - support. H.R. 2474, the PRO Act - oppose. H.R. 1511, the Stop Underrides Act - oppose. H.R. 3773, the Safe Roads Act - oppose. H.R. 3781, the INSURANCE Act - oppose. H.R. 2782, the Employee Flexibility Act - support. H.R. 3614, the Restricting Credit Checks for Employment Decisions Act, as incorporated within H.R. 3621, the Comprehensive Credit Reporting Enhancement, Disclosure, Innovation, and Transparency Act of 2020 (Comprehensive CREDIT Act of 2020) - oppose. S. 3458, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. H.R. 6201, the Families First Coronavirus Response Act - oppose. H.R. 4070, the Commonsense Reporting Act - support. H.R. 5259, the Preserving Family Farms Act of 2019 - support. Senate S. 215, the Death Tax Repeal Act - support. S. 1120, the Small Business Regulatory Flexibility Improvements Act - support. S. 1149, the Main Street Tax Certainty Act - support. S. 1889, the True Incorporation Transparency for Law Enforcement (TITLE) Act - oppose. S. 2563, the ILLICIT CASH Act - oppose. S. 1978, the Corporate Transparency Act of 2019 - oppose. S. 665, the Stop Underrides Act - oppose. S. 2033, the Cullum Owings Large Truck Safe Operating Speed Act of 2019 - oppose. S. 1510, the Employee Flexibility Act - support. Confirmation of Jovita Carranza to serve as SBA Administrator - support. S. 3458, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. Senators Sasse, Graham, Tim Scott, Rick Scott, Cruz Amendment to S. 3458, the CARES Act - support. Senators Murray, Gillibrand Amendment to H.R. 6201, the Families First Coronavirus Response Act - oppose. S. 2366, the Commonsense Reporting Act - support. S. 2757, the Harmless Error Lesser Penalty for Small Businesses Act, also known as the HELP for Small Businesses Act - support. Testimony NFIBs Elizabeth Milito, Hearing on The Healthy Families Act (H.R. 1784): Examining a Plan to Secure Paid Leave for U.S. Workers, Committee on Education and Labors Subcommittee on Workforce Protections, March 11, 2020. Comments Comments in Response to Office of Management and Budget Notice titled, Improving and Reforming Regulatory Enforcement and Adjudication, Docket No. OMB-2019-0006, 85 Fed. Reg. 5483 (January 30, 2020). Other Issues Main Street Lending Paycheck Protection Program Economic Injury Disaster Loans Paid Leave Mandates

Michigan Farm Bureau supports S. 1149 and H.R. 216, the Main Street Tax Certainty Act to make deduction for small business income permanent (Sec. 199A). Failure to extend this provision will result in a tax increase for farmers and leave them without ways to deal with the cyclical and unpredictable nature of their businesses. 199A allows a small business that operates as a sole proprietorship, partnership or S -Corp to take a tax deduction of up to 20 percent of qualified business income. Farm Bureau supports H.R. 5259, the Preserving Family Farms Act to allow $11.4 million of farmland or ranchland to be valued at agricultural value rather than developed value under section 2032A Special Use Valuation. This is especially important at the time of the death of a family member. The Tax Cuts and Jobs Act doubled the estate tax level up to $11 million through 2025, but not permanently. Section 2032A special use valuation is one tool available to help family business owners manage their estate tax liability.

Client expense: $250,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE, White House Office

Support for S. 215/H.R. 218, the Death Tax Repeal Act, to repeal estate taxes while continuing the stepped-up basis; H.R. 5259 - Preserving Family Farms Act of 2019, which would updates IRS Code Section 2032A Special Use Valuation, increasing the amount of farmland that can be protected from taxes after the death of a family member; H.R. 3961 - Renewable Energy Extension Act of 2019, which would continue the Section 48 and Section 25D investment tax credits (ITC) for five years; and S. 2542/ H.R. 3744 - Agricultural Environmental Stewardship Act, incentivize the installation of biogas and nutrient recovery systems on farms; H.R. 216/S. 1149 - Main Street Tax Certainty Act to make the Sect. 199A 20 percent business income deduction permanent.as well as permanent extension of the agriculture-related tax provisions (including biodiesel and renewable biodiesel, second generation biodiesel and alternative refueling property, as well as short line rail maintenance) in the Tax Cut and Jobs Act. Support for extending temporary provisions included in the Tax Cuts and Jobs Act including: reduced pass-through rates and expanded tax brackets, the new 20 percent business income deduction, unlimited bonus depreciation, and increased alternative minimum tax. During the COVID-19 outbreak, advocacy related to the tax and business related provisions in the CARES Act, as well as suspension of the filing of business returns and the payment of all business taxes to the federal government during the outbreak, advocacy related to tax certainty and amendments to the tax code that are needed to help farmers financially during COVID-19.

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

Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting Support Renewable Energy Tax Credits-wind, solar Biogas Short Line Railroad Maintenance Credit (S.407 and H.R.721: Building Rail Access for Customers and the Economy Act or BRACE Act) Support Like Kind Exchange (Section 1031) Support Reduced Capital Gains Taxes Support Estate Tax Repeal Reform, HR. 218, S 215, HR 5259 Marketplace Fairness Act (S976) and Remote Transactions Party Act (H.R.2193) Cost Recovery and Depreciation Issues Jobs and Premium Protection Act, H.R. 246 to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act Repeal Health Insurance Tax Extend Bonus Depreciation Taxes Paid by Cooperatives - HR 2147 and S1032 Unrelated Business Income Taxes Tax credits for Ag Students - HR 1770 Business Income Deduction (Sect 199) - HR 216-S1149 Craft Beverage Modernization Act S362 and HR1175 Taxation of Mutual Irrigation Companies - HR807 and S361 S.2542, Agriculture Environmental Stewardship Act of 2019 HR3744, Agriculture Environmental Stewardship Act of 2019 S.2289, Renewable Energy Extension Act of 2019 HR3961, Renewable Energy Extension Act of 2019 S.3548, CARES Act

Client expense: $710,153 · Firm income: Not reported

Title I Commodity Programs Biofuels Infrastructure Coexistence Issues Farm Bill Conservation Programs Food and Ag Budget AFRI Funding Agriculture Appropriations Bill USDA part 340 regulations FIFRA/Pesticide Registration Plant Incorporated Protectants Updates Research issues from USDA REE (Research Education and Economics) USDA and EPA regulation of biotechnology Herbicide Resistance Management PRIA: Pesticide Registration Improvement Act. USDA biotechnology labeling implementation The National Bioengineered Food Disclosure Act Requirement for USDA to issue report on available data sets regarding use and effects of conservation practices and summary of steps to provide such data to university researchers. Agriculture Disaster Aid Support Feed Emergency Enhancement During Disasters Act Support H.R 5259: Preserving Family Farms Act of 2019 Support Seeding Naval Resilience Act Support Reauthorization of Gran Standards Act Support tax code changes to protect farmers' use of cash method of accounting Federal Crop Insurance: Development of new crop insurance conservation pilot program via S22/S08 process Formation of House Crop Insurance Caucus Concerns regarding accuracy of June crop report released by the National Agricultural Statistics Service Oppose cuts in 2021 President's Budget

Client expense: $60,000 · Firm income: Not reported

H.R. 5259, the Preserving Family Farms Act of 2019

Client expense: $87,303 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support tax fairness between co-ops and private grain companies; support HR 5259 (Preserving Family Farms Act)

Client expense: $70,295 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

Estate tax - Supported efforts to reform and repeal estate taxes (H.R. 5259, H.R. 218, S. 215). NMPF has also supported legislation that will create and improve tax credits for investment in technology that turns organic matter into biogas energy and removes nutrient particles from manure, namely the Agriculture Environmental Stewardship Act of 2019 (H.R. 3744, S. 2542). Provisions of this bill have been incorporated into the GREEN Act draft measure. Supported efforts to ensure that farmers can continue to use cash accounting. Supported efforts to ensure that cooperatives could count non-patronage income in the calculation of the 199A deduction as implemented by the Treasury Department.

Client expense: $210,839 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

NEFB supports H.R. 5259, the Preserving Family Farms Act of 2019, introduced by Rep. Jimmy Panetta (D-Calif.) and Jackie Walorski (R-Ind.) which would increase IRS Code Section 2032A Special Use Valuation from $1.6 million to $11.4 million.

Client expense: $60,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Worked with USDA/FSA on implementation of the WHIP+ disaster assistance program and provided recommendations on how to cover crop quality losses. Worked with RMA on the Hurricane Indemnity endorsement to crop insurance policies to cover hurricane related crop losses. Worked with USDA/AMS on cotton warehouse shipping provisions and enforcement of Cotton Storage Agreement requirements. Worked with USDA on necessary adjustments to the ELS Competitiveness Payment Program. Worked with USDA on annual cotton costs of marketing survey. Joined numerous other agricultural organizations on a letter to Reps. Panetta (D-CA) and Walorski (R-IN) to offer strong support for the Preserving Family Farms Act of 2019 (H.R. 5259). Continued to advocate for a reduction or full, permanent repeal of the estate tax. Filed comments on proposed changes to the Worker Protection Standards (WPS), specifically those affecting the Application Exclusion Zone or AEZ. Filed comments on an information request to the Office of Management and Budget for the need of phytosanitary certificates. Worked with EPA to approve Bt cotton label amendments to remove refuge requirements. Worked with Farmers for a Sustainable Future to address climate policies. Submitted comments on the NRCS interim rule regarding EQIP. Communicated industrys funding priorities to the Senate and House Appropriations Subcommittees. Joined other ag organizations on a letter to House and Senate Appropriations leadership urging full funding for MAP and FMD programs. Worked with EPA and USDA as they update the Coordinated Framework. Signed two letters to Congress and the Administration regarding key considerations as the federal government responds to COVID-19 pandemic. Worked with Congress on a broad-based relief and stimulus package (Phase 3) in response to COVID-19 pandemic Filed comments on a proposed update to the National Environmental Policy Act. Co-signed and sent a letter to USDA/AMS requesting assurances that the warehouses would be viewed as essential and open for business over any COVID-19 quarantine. Worked with USDA and other federal agencies to provide relief on H-2A visa processing to ensure guest workers can get to their agricultural employers in a timely manner. Multiple activities with agencies regulating transportation, particularly trucking sector, to provide relief on hours of service, weight limit exemptions, and CDL extensions and waivers. Worked with FDA to clarify that all gins are exempt from FSMA Animal Food Rules. Submitted comments on the NRCS interim rule regarding CSP. Submitted comments on EPAs Pesticide Registration Review: Proposed Interim Decisions for Several Pyrethroids. Submitted comments supporting the continuation of USDA-AMS activities and information collection for the U.S. cotton industry. Participated in meetings with the Administration regarding biogenic Co2

Estate tax - Supported efforts to reform and repeal estate taxes (H.R. 5259, H.R. 218, S. 215). NMPF has also supported legislation that will create and improve tax credits for investment in technology that turns organic matter into biogas energy and removes nutrient particles from manure, namely the Agriculture Environmental Stewardship Act of 2019 (H.R. 3744, S. 2542). Provisions of this bill have been incorporated into the GREEN Act draft measure. Supported efforts to ensure that farmers can continue to use cash accounting.

Client expense: $685,446 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Patent & Trademark Office (PTO), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

Title I Commodity Programs Biofuels Infrastructure Coexistence Issues Farm Bill Conservation Programs Food and Ag Budget AFRI Funding Agriculture Appropriations Bill USDA part 340 regulations FIFRA/Pesticide Registration Plant Incorporated Protectants Updates Research issues from USDA REE (Research Education and Economics) USDA and EPA regulation of biotechnology Herbicide Resistance Management PRIA: Pesticide Registration Improvement Act. USDA biotechnology labeling implementation The National Bioengineered Food Disclosure Act Requirement for USDA to issue report on available data sets regarding use and effects of conservation practices and summary of steps to provide such data to university researchers. Agriculture Disaster Aid Support Feed Emergency Enhancement During Disasters Act Support H.R 5259: Preserving Family Farms Act of 2019 Support Seeding Naval Resilience Act Support Reauthorization of Gran Standards Act Support tax code changes to protect farmers' use of cash method of accounting Federal Crop Insurance: Development of new crop insurance conservation pilot program via S22/S08 process Formation of House Crop Insurance Caucus Concerns regarding accuracy of June crop report released by the National Agricultural Statistics Service Oppose cuts in 2021 President's Budget

Client expense: $100,000 · Firm income: Not reported

Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting Support Renewable Energy Tax Credits-wind, solar Biogas Short Line Railroad Maintenance Credit (S.407 and H.R.721: Building Rail Access for Customers and the Economy Act or BRACE Act) Support Like Kind Exchange (Section 1031) Support Reduced Capital Gains Taxes Support Estate Tax Repeal Reform, HR. 218, S 215, HR 5259 Marketplace Fairness Act (S976) and Remote Transactions Party Act (H.R.2193) Cost Recovery and Depreciation Issues Jobs and Premium Protection Act, H.R. 246 to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act Repeal Health Insurance Tax Extend Bonus Depreciation Taxes Paid by Cooperatives - HR 2147 and S1032 Unrelated Business Income Taxes Tax credits for Ag Students - HR 1770 Business Income Deduction (Sect 199) - HR 216-S1149 Craft Beverage Modernization Act S362 and HR1175 Taxation of Mutual Irrigation Companies - HR807 and S361 S.2542, Agriculture Environmental Stewardship Act of 2019 HR3744, Agriculture Environmental Stewardship Act of 2019 S.2289, Renewable Energy Extension Act of 2019 HR3961, Renewable Energy Extension Act of 2019

Client expense: $769,460 · Firm income: Not reported

Estate tax - Supported efforts to reform and repeal estate taxes (H.R. 5259, H.R. 218, S. 215). NMPF has also supported legislation that will create and improve tax credits for investment in technology that turns organic matter into biogas energy and removes nutrient particles from manure, namely the Agriculture Environmental Stewardship Act of 2019 (H.R. 3744, S. 2542). Provisions of this bill have been incorporated into the GREEN Act draft measure. Supported efforts to ensure that farmers can continue to use cash accounting.

Client expense: $496,302 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Patent & Trademark Office (PTO), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

Support for S. 215, the Death Tax Repeal Act, to repeal estate taxes while continuing the stepped-up basis; H.R. 5259 - Preserving Family Farms Act of 2019, which would updates IRS Code Section 2032A Special Use Valuation, increasing the amount of farmland that can be protected from taxes after the death of a family member; H.R. 3961 - Renewable Energy Extension Act of 2019, which would continue the Section 48 and Section 25D investment tax credits (ITC) for five years; and S2542/ H.R. 3744 - Agricultural Environmental Stewardship Act, incentivize the installation of biogas and nutrient recovery systems on farms; as well as permanent extension of the agriculture-related tax provisions (including biodiesel and renewable biodiesel, second generation biodiesel and alternative refueling property, as well as short line rail maintenance) in the Tax Cut and Jobs Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office