Retail Revitalization Act of 2020

H.R. 133. The Consolidated Appropriations Act of 2021. A bill providing appropriations for the federal government and provide fiscal relief for the COVID-19 pandemic. Lobbied for the inclusion of Davis Bacon coverage on clean energy tax credits and energy related provisions of the bill as well as apprenticeship training language, fiscal relief for multi-state transportation entities, pension relief and multiemployer related changes to the paid sick leave tax credit. H.R. 8406. HEROES 2.0. A bill providing appropriations and other public policy to address the COVID-19 pandemic. Lobbied on the inclusion of multiemployer pension relief, eligibility of 501(c)(5)s for PPP loans, COBRA subsidies, Port Authority of NY and NJ funding and prevailing wage coverage.. H.R. 8805. Retail Revitalization Act of 2020. This bill modifies rules related to rents received by real estate investment trusts (REITs) from related parties. It increases the permissible stock ownership and constructive stock ownership percentage in a REIT to 50% and modifies rules for taxable REIT subsidiaries. Bill in full. H.R. 6764. Put Our Neighbors to Work Act. A bill to amend title 10, United States Code, to improve congressional oversight and public transparency of military construction contract awards, and for other purposes. Bill in full. S. 4049. The National Defense Authorization Act FY 21. Lobbied against Industry Recognized Apprenticeship Programs being applicable to the construction industry, for the inclusion of local hire preference language and prevailing wage language. H.R. 6395. The National Defense Authorization Act FY 21. Lobbied against Industry Recognized Apprenticeship Programs being applicable to the construction industry and for the inclusion of local hire preference language and prevailing wage language. H.R. 2. INVEST in America Act. A bill to authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes. Lobbied on the inclusion of Davis Bacon coverage and corrosion prevention standards for bridges. H.R. 2. Moving Forward Act. A $1.5 trillion bill that will rebuild American infrastructure; roads, bridges, and transit systems, but also our schools, housing, broadband access. Lobbied for inclusion of labor standards, especially prevailing wage. H.R. 266. The Paycheck Protection Program and Health Care Enhancement Act. Lobbied for inclusion of prevailing wage. HR 6800. HEROES Act. A bill providing appropriations and other public policy to address the COVID-19 pandemic. Lobbied on the inclusion of multiemployer pension relief, eligibility of 501(c)(5)s for PPP loans, COBRA subsidies, a front-line workers relief fund, OSHA emergency temporary standard, unemployment insurance, Port Authority of NY and NJ funding, infrastructure funding, prevailing wage coverage, restoration of American manufacturing, and state and local government funding. H.R. 6559. The COVID-19 Every Worker Protection Act of 2019. A bill to require OSHA to issue an Emergency Temporary Standard, based on CDC guidance, to protect all workers from exposure to COVID-19 in the workplace. Bill in full. H.R. 6514. The Worker Health Coverage Protection Act. A bill to provide premium assistance for COBRA continuation coverage and furloughed continuation coverage for individuals and their families during the COVID-19 emergency period and 180-days thereafter, and for other purposes. Bill in full. H.R. 748. The CARES Act. A bill providing appropriations and other public policy to address the COVID-19 pandemic. Lobbied on the inclusion of multiemployer pension relief, eligibility of 501(c)(5)s for PPP loans, COBRA subsidies, FMLA, paid sick leave, unemployment insurance and prevailing wage coverage. H.R. 2210. The Invest in America Act. A bill to repeal the Foreign Investment in Real Property Tax Act (FIRPTA). Bill in full. H.R. 6422. National Infrastructure Bank Act of 2020. A bill to facilitate efficient investments and financing of infrastructure projects and new job creation through the establishment of a National Infrastructure Bank, and for other purposes. Bill in full. S Res 693. Transform Heal and Renew by Investing in a Vibrant Economy resolution. A resolution recognizing the duty of the Federal Government to implement an agenda to Transform, Heal, and Renew by Investing in a Vibrant Economy. Lobbied for inclusion of labor language.

Client expense: $170,000 · Firm income: Not reported

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

FIRPTA: Modification of the Foreign Investment in Real Property Tax Act (FIRPTA) IRC Section 179D: Commercial Building Modernization Act REIT Tax Modernization Built-In Gains Energy Efficient Qualified Improvement Property (E-QIP) CARES Act (H.R. 748, S.3548) RESTART Act (H.R. 7481, S.3814) HEROES Act (H.R. 6800) Paycheck Security Act (S.3793) Infrastructure Proposals Retail Revitalization Act of 2020 (HR 8805) Like Kind Exchanges

Client expense: $920,000 · Firm income: Not reported

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

Monitor tax reform efforts; monitor tax proposals in COVID-19 legislation, including H.R. 6800, the HEROES Act, H.R. 925, the Heroes Act (revised), and the implementation of the CARES Act (P.L. 116-136); support H.R. 8805, the Retail Revitalization Act of 2020.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

REIT tax issues related to COVID. H.R. 8805 - Retail Revitalization Act of 2020.

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

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

S. 2942/H.R.7283 to provide that certain contributions by government entities are treated as contributions to capital - ALL S. 3814/H.R. 7481 RESTART ACT - ALL H.R. 7079 Clean Start Back to Work Act - ALL H.R. 6799 Keeping the Lights On Act - ALL H.R. 6800 HEROES Act, Division B Revenue Provisions, Title II - Additional Relief for Worker: Section 20211 Improvements to Employee Retention Credit; Section 20231 Payroll tax deferral for recipients of certain loan forgiveness; and Section 20235 Clarification of treatment of expenses paid or incurred with proceeds from certain loans and grants. Title III - Net operating Losses: Section 20302: Certain taxpayers allowed carryback of net operating losses arising in 2019 and 2020. S. 3612/H.R. 6821 Small Business Expense Protection Act - ALL Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill Cancellation of Indebtedness income- no bill H.R. 8805 Retail Revitalization Act of 2020 - ALL H.R. 8930 Energy Efficient Qualified Improvement Property Act of 2020 (E-QUIP Act) - ALL

Client expense: $450,000 · Firm income: Not reported

H.R. 8805, Retail Revitalization Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

"H.R. 8805 Retail Revitalization Act"

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

"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

Foreign Investment Real Property Act (FIRPTA), H.R. 2210, The Invest in America Act, Real Estate/REIT Issues, Infrastructure and Renewable Energy Issues H.R. 8805, Retail Revitalization Act

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

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

H.R. 133. The Consolidated Appropriations Act of 2021. A bill providing appropriations for the federal government and provide fiscal relief for the COVID-19 pandemic. Lobbied for the inclusion of Davis Bacon coverage on clean energy tax credits and energy related provisions of the bill as well as apprenticeship training language, fiscal relief for multi-state transportation entities, pension relief and multiemployer related changes to the paid sick leave tax credit. H.R. 8406. HEROES 2.0. A bill providing appropriations and other public policy to address the COVID-19 pandemic. Lobbied on the inclusion of multiemployer pension relief, eligibility of 501(c)(5)s for PPP loans, COBRA subsidies, Port Authority of NY and NJ funding and prevailing wage coverage.. H.R. 8805. Retail Revitalization Act of 2020. This bill modifies rules related to rents received by real estate investment trusts (REITs) from related parties. It increases the permissible stock ownership and constructive stock ownership percentage in a REIT to 50% and modifies rules for taxable REIT subsidiaries. Bill in full. H.R. 6764. Put Our Neighbors to Work Act. A bill to amend title 10, United States Code, to improve congressional oversight and public transparency of military construction contract awards, and for other purposes. Bill in full. S. 4049. The National Defense Authorization Act FY 21. Lobbied against Industry Recognized Apprenticeship Programs being applicable to the construction industry, for the inclusion of local hire preference language and prevailing wage language. H.R. 6395. The National Defense Authorization Act FY 21. Lobbied against Industry Recognized Apprenticeship Programs being applicable to the construction industry and for the inclusion of local hire preference language and prevailing wage language. H.R. 2. INVEST in America Act. A bill to authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes. Lobbied on the inclusion of Davis Bacon coverage and corrosion prevention standards for bridges. H.R. 2. Moving Forward Act. A $1.5 trillion bill that will rebuild American infrastructure; roads, bridges, and transit systems, but also our schools, housing, broadband access. Lobbied for inclusion of labor standards, especially prevailing wage. H.R. 266. The Paycheck Protection Program and Health Care Enhancement Act. Lobbied for inclusion of prevailing wage. HR 6800. HEROES Act. A bill providing appropriations and other public policy to address the COVID-19 pandemic. Lobbied on the inclusion of multiemployer pension relief, eligibility of 501(c)(5)s for PPP loans, COBRA subsidies, a front-line workers relief fund, OSHA emergency temporary standard, unemployment insurance, Port Authority of NY and NJ funding, infrastructure funding, prevailing wage coverage, restoration of American manufacturing, and state and local government funding. H.R. 6559. The COVID-19 Every Worker Protection Act of 2019. A bill to require OSHA to issue an Emergency Temporary Standard, based on CDC guidance, to protect all workers from exposure to COVID-19 in the workplace. Bill in full. H.R. 6514. The Worker Health Coverage Protection Act. A bill to provide premium assistance for COBRA continuation coverage and furloughed continuation coverage for individuals and their families during the COVID-19 emergency period and 180-days thereafter, and for other purposes. Bill in full. H.R. 748. The CARES Act. A bill providing appropriations and other public policy to address the COVID-19 pandemic. Lobbied on the inclusion of multiemployer pension relief, eligibility of 501(c)(5)s for PPP loans, COBRA subsidies, FMLA, paid sick leave, unemployment insurance and prevailing wage coverage. H.R. 2210. The Invest in America Act. A bill to repeal the Foreign Investment in Real Property Tax Act (FIRPTA). Bill in full. H.R. 6422. National Infrastructure Bank Act of 2020. A bill to facilitate efficient investments and financing of infrastructure projects and new job creation through the establishment of a National Infrastructure Bank, and for other purposes. Bill in full. S Res 693. Transform Heal and Renew by Investing in a Vibrant Economy resolution. A resolution recognizing the duty of the Federal Government to implement an agenda to Transform, Heal, and Renew by Investing in a Vibrant Economy. Lobbied for inclusion of labor language.