Improving Child Care for Working Families Act of 2021

Monitor the following: Public Law 117-103, Consolidated Appropriations Act, FY2022, Telehealth related issues H.R.2121/S.897, Improving Child Care for Working Families Act of 2021, Health Savings Account and Flexible Spending Account H.R.725, Personalized Care Act of 2021, Health Savings Account and Flexible Spending Account

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

Health Savings Accounts (HSAs); Flexible Spending Accounts (FSAs); transit benefits; Dependent Care FSAs (DCFSAs); Cobra subsides; H.R. 384 - Bicycle Commuter Act of 2021; H.R. 848 - GREEN Act of 2021; H.R. 373 - Protecting Individuals and Families Act; Access to health savings accounts for seniors, veterans in Tricare and those in the Indian Health Service program. H.R. 5376 - Build Back Better Act. H.R. 2121/S. 897 - Improving Child Care for Working Families Act.

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

Health Savings Accounts (HSAs); Flexible Spending Accounts (FSAs); transit benefits; Dependent Care FSAs (DCFSAs); Cobra subsides; H.R. 384 - Bicycle Commuter Act of 2021; H.R. 848 - GREEN Act of 2021; H.R. 373 - Protecting Individuals and Families Act; Access to health savings accounts for seniors, veterans in Tricare and those in the Indian Health Service program. H.R. 5376 - Build Back Better Act. H.R. 2121/S. 897 - Improving Child Care for Working Families Act.

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

Monitor the following: Public Law 117-103, Consolidated Appropriations Act, FY2022, Telehealth related issues H.R.2121/S.897, Improving Child Care for Working Families Act of 2021, Health Savings Account and Flexible Spending Account H.R.725, Personalized Care Act of 2021, Health Savings Account and Flexible Spending Account

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

Health Savings Accounts (HSAs); Flexible Spending Accounts (FSAs); transit benefits; Dependent Care FSAs (DCFSAs); Cobra subsides; H.R. 384 - Bicycle Commuter Act of 2021; H.R. 848 - GREEN Act of 2021; H.R. 373 - Protecting Individuals and Families Act; Access to health savings accounts for seniors, veterans in Tricare and those in the Indian Health Service program. H.R. 5376 - Build Back Better Act. H.R. 2121/S. 897 - Improving Child Care for Working Families Act.

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

Public Law 117-103, Consolidated Appropriations Act, FY2022, Telehealth related issues Health Savings Account and Flexible Spending Account as follows: H.R.2121/S.897, Improving Child Care for Working Families Act of 2021 H.R.725, Personalized Care Act of 2021

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

Government targets: SENATE

Child and Dependent Care Tax Credit Child Tax Credit Employer-Provided Child Care Credit Early Care and Learning Facilities Early Head Start/ Child Care Partnerships CCDBG Funding Child care workforce Child care funding Child Care Stabilization Fund grant program Child Care Small Businesses - Community Navigator Program Tribal Child Care TANF Family Leave Tax Credit under the Tax Cuts and Jobs Act H.R. 1911, Child Care is Infrastructure Act H.R. 447, National Apprenticeship Act S. 1587/H.R. 3155, Small Business Child Care Investment Act S. 248, FAMILY Act S. 1716, Strong Families Act S. 1360/ H.R. 2817, Child Care for Working Families Act S. 897/ H.R. 2121, Improving Child Care for Working Families Act H.R.3564, CHILD Care Act Building Economy for Families Act S. 1842, Building Child Care for a Better Future Act S. 1398, Universal Child Care and Early Learning Act H.R. 5254, Supporting Early-Childhood Educators through Deductions

Client expense: $620,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employee Retention Tax Credit S. 170, H.R. 8842, S. 4751Charitable Conservation Easement Program Integrity Act Proposed changes to the U.S. corporate tax rate Proposed corporate minimum tax on "book income" Proposed changes to U.S. taxation of foreign profits earned by U.S.-based businesses Global tax agreement (Pillar One and Pillar Two) Proposed changes to capital gains taxes Proposals to increase the IRS budget and increase audits/enforcement The state and local tax (SALT) deduction Full and immediate expensing for the cost of structures Proposed changes to the Section 163(j) business interest deductions Conservation easement tax deduction (IRC Section 170(h)) Expansion of the Child Tax Credit Expansion of the Earned Income Tax Credit Expansion of the Child and Dependent Care Tax Credit S. 749American Innovation and Jobs Act H.R. 1304American Innovation and R&D Competitiveness Act of 2021 H.R. 3151, S. 928Taxpayer First Act ARP provision barring states from certain tax changes S. 743, H.R. 2189State Fiscal Flexibility Act of 2021 S. 730, H.R. 2002Let States Cut Taxes Act H.R. 2165To limit the authority of a State or other related taxing jurisdiction to impose a tax on a resident who has relocated permanent residence to another State or its related taxing jurisdiction. H.R. 2121, S. 897Improving Child Care for Working Families Act of 2021 S 617Death Tax Repeal Act HR 1352Water Affordability, Transparency, Equity and Reliability H.R. 2558, S. 1166ALIGN Act S. 1077, H.R. 5371Permanently Preserving Americas Investment in Manufacturing Act Wealth tax proposals Limiting the electric vehicle tax credit Proposals to increase taxes on investment income Proposals to repeal stepped-up basis Proposals to increase individual income tax rates Reforming the tax treatment of carried interest S. 1656Small Business Taxpayer Bill of Rights Act of 2021 S. 1777Don't Weaponize the IRS Act S. 1598Carried Interest Fairness Act of 2021 S.1288/H.R. 2730College for All Act Proposals for a financial transaction tax Develop Safe Harbor Guidance on Section 170(h) partnership deductions S. 1314Tobacco Tax Equity Act of 2021 S. 2721, H.R. 5206Tax Gap and IRS Enforcement Reform Act H.R. 3265Middle Class Savings Act Privacy of taxpayer information Proposals to retroactively increase taxes Proposals to increase bank reporting requirements to IRS S. 2936A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit H.R. 5586, S. 3056Prohibiting IRS Financial Surveillance Act Efforts to repeal and prohibit digital services taxes (DSTs) Stock buyback tax proposal in the Build Back Better Act Tax provisions expiring at the end of 2021 ("tax extenders") H.R. 5649Bring Entrepreneurial Advancements To Consumers Here In North America Act Taxation of U.S. residents living abroad H.R. 1396, S.1299public buildings renewal act Proposals to alter valuation of grantor trusts for estate tax purposes HR 4585, S 3191Everyday Philanthropist Act

Employee Retention Tax Credit S. 170, H.R. 8842, S. 4751Charitable Conservation Easement Program Integrity Act Proposed changes to the U.S. corporate tax rate Proposed corporate minimum tax on "book income" Proposed changes to U.S. taxation of foreign profits earned by U.S.-based businesses Global tax agreement (Pillar One and Pillar Two) Proposed changes to capital gains taxes Proposals to increase the IRS budget and increase audits/enforcement The state and local tax (SALT) deduction Full and immediate expensing for the cost of structures Proposed changes to the Section 163(j) business interest deductions Conservation easement tax deduction (IRC Section 170(h)) Expansion of the Child Tax Credit Expansion of the Child and Dependent Care Tax Credit S. 749American Innovation and Jobs Act H.R. 1304American Innovation and R&D Competitiveness Act of 2021 H.R. 3151, S. 928Taxpayer First Act H.R. 1396Public Buildings Renewal Act of 2021 ARP provision barring states from certain tax changes S. 743, H.R. 2189State Fiscal Flexibility Act of 2021 S. 730, H.R. 2002Let States Cut Taxes Act H.R. 2165To limit the authority of a State or other related taxing jurisdiction to impose a tax on a resident who has relocated permanent residence to another State or its related taxing jurisdiction. H.R. 2121, S. 897Improving Child Care for Working Families Act of 2021 S 617Death Tax Repeal Act HR 1352Water Affordability, Transparency, Equity and Reliability H.R. 2558, S. 1166ALIGN Act S. 1077, H.R. 5371Permanently Preserving Americas Investment in Manufacturing Act Wealth tax proposals Limiting the electric vehicle tax credit Proposals to increase taxes on investment income Proposals to repeal stepped-up basis Proposals to increase individual income tax rates Reforming the tax treatment of carried interest S. 1656Small Business Taxpayer Bill of Rights Act of 2021 Deduction for business meals and entertainment S. 1777Don't Weaponize the IRS Act Leaks of private tax information S. 1598Carried Interest Fairness Act of 2021 S.1288/H.R. 2730College for All Act Proposals for a financial transaction tax Develop Safe Harbor Guidance on Section 170(h) partnership deductions S. 1314Tobacco Tax Equity Act of 2021 S. 2721, H.R. 5206Tax Gap and IRS Enforcement Reform Act H.R. 3265Middle Class Savings Act Privacy of taxpayer information Proposals to retroactively increase taxes Proposals to increase bank reporting requirements to IRS

Child and Dependent Care Tax Credit Child Tax Credit Employer-Provided Child Care Credit Early Care and Learning Facilities Early Head Start/ Child Care Partnerships CCDBG Funding Child care workforce Child care funding Child Care Stabilization Fund grant program Child Care Small Businesses - Community Navigator Program Tribal Child Care TANF Family Leave Tax Credit under the Tax Cuts and Jobs Act H.R. 1911, Child Care is Infrastructure Act H.R. 447, National Apprenticeship Act S. 1587/H.R. 3155, Small Business Child Care Investment Act S. 248, FAMILY Act S. 1716, Strong Families Act S. 1360/ H.R. 2817, Child Care for Working Families Act S. 897/ H.R. 2121, Improving Child Care for Working Families Act H.R.3564, CHILD Care Act Building Economy for Families Act S. 1842, Building Child Care for a Better Future Act S. 1398, Universal Child Care and Early Learning Act H.R. 5254, Supporting Early-Childhood Educators through Deductions

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Corporate tax rate 941 Electronic Filing Tax administration and benefits policy Employee Retention Tax Credit (ERTC) H.R.1319 - American Rescue Plan Act of 2021 Dependent Care FSA cap H.R. 384 - Bicycle Commuter Act of 2021 H.R. 2121 / S. 897 - Improving Child Care for Working Families Act of 2021

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of

Health Savings Accounts (HSAs), Flexible Savings Accounts (FSAs), and Health Reimbursement Arrangements (HRAs), Dependent Care FSAs, and COBRA H.R. 384 - Bicycle Commuter Act of 2021 H.R. 2121 / S. 897 - Improving Child Care for Working Families Act of 2021

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of

Child and Dependent Care Tax Credit Child Tax Credit Earned Income Tax Credit Employer-Provided Child Care Credit Early Care and Learning Facilities Early Head Start/ Child Care Partnerships CCDBG Funding Child care workforce Child care funding Child Care Stabilization Fund grant program Child Care Small Businesses - Community Navigator Program Tribal Child Care TANF Family Leave Tax Credit under the Tax Cuts and Jobs Act H.R. 1911, Child Care is Infrastructure Act H.R. 447, National Apprenticeship Act S. 1587/H.R. 3155, Small Business Child Care Investment Act S. 248, FAMILY Act S. 1716, Strong Families Act S. 182/ H.R. 702, Early Educator Apprenticeships Act S. 133/H.R. 540, Child Care Workforce and Facilities Act Protecting Worker Paychecks and Family Choice Act S. 1360/ H.R. 2817, Child Care for Working Families Act S. 897/ H.R. 2121, Improving Child Care for Working Families Act H.R.3564, CHILD Care Act H.R. 3545, Family Child Care Networks Act Building Economy for Families Act S. 1842, Building Child Care for a Better Future Act S. 1398, Universal Child Care and Early Learning Act

Client expense: $660,000 · Firm income: Not reported

Delaying estimated tax payments Employee Retention Tax Credit S. 170, H.R. 8842, S. 4751Charitable Conservation Easement Program Integrity Act Proposed changes to the U.S. corporate tax rate Proposed corporate minimum tax on "book income" Proposed changes to U.S. taxation of foreign profits earned by U.S.-based businesses Proposed changes to capital gains taxes Proposals to increase the IRS budget and increase audits/enforcement The state and local tax (SALT) deduction Proposals to apply an offshoring surtax to U.S. businesses Full and immediate expensing for the cost of structures Proposed changes to the Section 163(j) business interest deductions Conservation easement tax deduction (IRC Section 170(h)) Expansion of the Child Tax Credit Expansion of the Child and Dependent Care Tax Credit S. 749American Innovation and Jobs Act H.R. 1304American Innovation and R&D Competitiveness Act of 2021 H.R. 3151, S. 928Taxpayer First Act H.R. 1396Public Buildings Renewal Act of 2021 ARP provision barring states from certain tax changes S. 743, H.R. 2189State Fiscal Flexibility Act of 2021 S. 730, H.R. 2002Let States Cut Taxes Act H.R. 2165To limit the authority of a State or other related taxing jurisdiction to impose a tax on a resident who has relocated permanent residence to another State or its related taxing jurisdiction. H.R. 2121, S. 897Improving Child Care for Working Families Act of 2021 S 617Death Tax Repeal Act HR 1352Water Affordability, Transparency, Equity and Reliability Flexibility for transit fringe benefits H.R. 2558, S. 1166ALIGN Act S. 1077Permanently Preserving Americas Investment in Manufacturing Act Wealth tax proposals Limiting the electric vehicle tax credit Proposals to increase taxes on investment income Proposals to repeal stepped-up basis Proposals to increase individual income tax rates Reforming the tax treatment of carried interest S. 1656Small Business Taxpayer Bill of Rights Act of 2021 Deduction for business meals and entertainment S. 1777Don't Weaponize the IRS Act Leaks of private tax information S. 1598Carried Interest Fairness Act of 2021 S.1288/H.R. 2730College for All Act Proposals for a financial transaction tax Charitable Conservation Easement Program Integrity Act (Draft) STEP Act (stepped-up basis repeal) Develop Safe Harbor Guidance on Section 170(h) partnership deductions Water Affordability, Transparency, Equity and Reliability S. 1314Tobacco Tax Equity Act of 2021

Health Savings Accounts (HSAs), Flexible Savings Accounts (FSAs), and Health Reimbursement Arrangements (HRAs), Dependent Care FSAs, and COBRA H.R. 384 - Bicycle Commuter Act of 2021 H.R. 1520 - To direct the Secretary of Veterans Affairs to establish a pilot program to provide veteran health savings accounts to allow veterans to receive primary care furnished under non-Department direct primary care service arrangements, and for other purposes. H.R. 2121 / S. 897 - Improving Child Care for Working Families Act of 2021

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of

Corporate tax rate Tax administration and benefits policy Employee Retention Tax Credit (ERTC) H.R.1319 - American Rescue Plan Act of 2021 Dependent Care FSA cap H.R. 384 - Bicycle Commuter Act of 2021 H.R. 1520 - To direct the Secretary of Veterans Affairs to establish a pilot program to provide veteran health savings accounts to allow veterans to receive primary care furnished under non-Department direct primary care service arrangements, and for other purposes. H.R. 2121 / S. 897 - Improving Child Care for Working Families Act of 2021

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of

Delaying estimated tax payments S. 3296ALIGN Act H.R. 6802ALIGN Act Employee Retention Tax Credit H.R. 6676Jumpstarting Our Businesses Success Credit Act of 2020 S. 3972COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020 H.R. 6958COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020 S. 170, H.R. 8842, S. 4751Charitable Conservation Easement Program Integrity Act H.R. 6690BEAT China Act H.R. 1251, S. 932Public Buildings Renewal Act H.R. 4549American Innovation and Competitiveness Act H.R. 7997COVID-19 Health and Dependent Care Flexible Spending Account Distribution Act S. 4497Stop PPE Taxes Act H.R. 7008Family Savings Flexibility Act S. 3995Remote and Mobile Worker Relief Act H.R. 4002Everyday Philanthropist Act H.R. 11Commitment to American GROWTH Act CFC Look-Through Rule Dependent Care FSA (DCFSA) expense flexibility H.R. 8614Home Educators are Teachers Act S.362/H.R. 1175Craft Beverage Modernization and Tax Reform Act H.R. 1068Carried Interest Fairness Act of 2021 Proposed changes to the U.S. corporate tax rate Proposed changes to U.S. taxation of foreign profits earned by U.S.-based businesses Proposed changes to capital gains taxes The state and local tax (SALT) deduction Proposals to apply an offshoring surtax to U.S. businesses Full and immediate expensing for the cost of structures Proposed changes to the Section 163(j) business interest deductions Conservation easement tax deduction (IRC Section 170(h)) Expansion of the Child Tax Credit Expansion of the Child and Dependent Care Tax Credit S. 749American Innovation and Jobs Act H.R. 1304American Innovation and R&D Competitiveness Act of 2021 H.R. 3151, S. 928Taxpayer First Act H.R. 1396Public Buildings Renewal Act of 2021 H.R. 833Family Savings for Kids and Seniors Act ARP provision barring states from certain tax changes S. 743, H.R. 2189State Fiscal Flexibility Act of 2021 S. 730, H.R. 2002Let States Cut Taxes Act H.R. 2165To limit the authority of a State or other related taxing jurisdiction to impose a tax on a resident who has relocated permanent residence to another State or its related taxing jurisdiction. H.R. 2121, S. 897Improving Child Care for Working Families Act of 2021 S 617Death Tax Repeal Act HR 1352Water Affordability, Transparency, Equity and Reliability

Child and Dependent Care Tax Credit Child Tax Credit Earned Income Tax Credit Early Care and Learning Facilities Early Head Start/ Child Care Partnerships CCDBG Funding Child care workforce Child care funding TANF Child Care Stabilization Fund grant program Child Care Small Businesses - Community Navigator Program Tribal Child Care S. 2683 Child Care Protection Improvement Act H.R. 447, National Apprenticeship Act H.R. 540/S. 133, Child Care Workforce and Facilities Act Family Leave Tax Credit under the Tax Cuts and Jobs Act H.R. 1319, American Rescue Plan Act of 2021 S. 186, Early Educator Apprenticeships Act H.R. 1488, Child Care Workforce and Facilities Act S. 897/H.R. 2121 Improving Child Care for Working Families Act H.R. 1911 Child Care is Infrastructure Act Small Business Child Care Investment Act H.R. 833, Family Savings for Kids and Seniors Act S.4688, Rebuilding a Better Child Care Infrastructure Act S. 1716, Strong Families Act S.463, FAMILY Act Families First Coronavirus Response Act (FFCRA)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Health Savings Accounts (HSAs); Flexible Spending Accounts (HSAs); transit benefits; Dependent Care FSAs (DCFSAs); Cobra subsides; PL 117-2 (American Rescue Plan); HR 384 (Bicycle Commuter Act of 2021); HR 848 (GREEN Act of 2021); HR 373 (Protecting Individuals and Families Act); access to health savings accounts for seniors, veterans in Tricare and those in the Indian Health Service program; HR 2121 (Improving Child Care for Working Families Act of 2021).

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

Tax administration and benefits policy Employee Retention Tax Credit, (ERTC) H.R. 1319 American Rescue Plan Act of 2021 H.R. 373 To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits H.R. 384 Bicycle Commuter Act of 2021 H.R. 1520 To direct the Secretary of Veterans Affairs to establish a pilot program to provide veteran health savings accounts to allow veterans to receive primary care furnished under non-department direct primary care service arrangements, and for other purposes H.R. 2121 Improving Child Care of Working Families Act of 2021

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

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

Health Savings Accounts (HSAs), Flexible Savings Accounts (FSAs), and Health Reimbursement Arrangements (HRAs), Dependent Care FSAs, and COBRA H.R. 1319 American Rescue Plan Act of 2021 H.R. 373 To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits H.R. 384 Bicycle Commuter Act of 2021 H.R. 1520 To direct the Secretary of Veterans Affairs to establish a pilot program to provide health savings accounts to allow veterans to receive primary care furnished under non-department direct primary care service arrangements, and for other purposes H.R. 2121 Improving Child Care for Working Families Act of 2021

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

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

Tax administration and benefits policy Employee Retention Tax Credit, (ERTC) H.R. 1319 American Rescue Plan Act of 2021 H.R. 373 To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits H.R. 384 Bicycle Commuter Act of 2021 H.R. 1520 To direct the Secretary of Veterans Affairs to establish a pilot program to provide veteran health savings accounts to allow veterans to receive primary care furnished under non-department direct primary care service arrangements, and for other purposes H.R. 2121 Improving Child Care of Working Families Act of 2021

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

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