Veterinary Medicine Loan Repayment Program Enhancement Act

Public Service Loan Forgiveness Program HR4674, The College Affordability Act HR5654, The Higher Education Mental Health Act of 2021 HR2447/S1163, the Veterinary Medicine Loan Repayment Program Enhancement Act Secure 2.0 Act of 2022 (student loan provisions)

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES

Public Service Loan Forgiveness Program HR4674, The College Affordability Act HR5654, The Higher Education Mental Health Act of 2021 HR2447/S1163, the Veterinary Medicine Loan Repayment Program Enhancement Act

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES

FY 2023 Commerce, Justice, Science appropriations bill; funding for NASA, NOAA research programs, funding and issues related to the National Science Foundation; The America COMPETES Act (H.R. 4521); United States Innovation and Competition Act of 2021 (S. 1260); Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act (H.R. 2447 & S. 2215); The Higher Education Mental Health Act of 2021 (H.R. 5654 and S. 3048); Student Assisted Vaccination Effort (SAVE) Act (H.R. 5699 & S. 2114), issues related to helium; issues related to quantum information science; P.L. 117-167, CHIPS and Science Act; H.R. 5376, the Inflation Reduction Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Supported efforts to repeal certain provisions of the Affordable Care Act: Health Insurance Tax, Cadillac Tax, small group expansion requirement, and Medical Device Tax. Supported efforts to expand health savings accounts (HSA) and flexible spending accounts (FSA) benefits; supported the Commonsense Reporting Act of 2017 (S 1908 / HR 3919); supported the Bipartisan HSA Improvement Act of 2018 (HR 5138); supported developing legislation to establish federal chemical labeling standards. Supported Save American Workers HR 3798; STARS Act HR 3956; Cadillac Tax Repeal (HR 748, S. 684); Health Insurance Tax Repeal (HR 2447, S. 80); Health Insurance Tax Delay (HR 1398, S. 172); Commonsense Reporting Act of 2019 (S. 2366/H.R. 4070); and Employee Flexibility Act (HR 2782, S. 1510). Lobbied in support of the No Surprises Act. Also lobbied Departments of HHS, Treasury and Labor in defense of regulations promulgated for same.

Client expense: $67,586 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Ag Appropriations; NIFA Programs; AFRI, Smith-Lever Funds, Hatch Act Funds, McIntire-Stennis Cooperative Forestry, Agriculture Research Service; National Animal Health Laboratory Network (NAHLN); Animal Disease Preparedness and diagnostics, APHIS; Agriculture Advanced Research and Development Authority (AgARDA) Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act, H.R. 2447 & S. 2215 Veterinary Services Grant Program Agricultural Genomes to Phenomes Initiative Precision agriculture Bioproducts/Biomanufacturing/Biochar Research and Development Agriculture Advanced Research and Development Authority Antimicrobial Resistance Research and Education Prairie Strips and Agriculture Conservation Agriculture Research Infrastructure Cooperative Extension Agriculture Research Facilities Act Farm Bill Cybersecurity for Smart Agriculture

Client expense: $40,000 · Firm income: Not reported

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

S.Con.Res.14 - A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2022 and setting forth the appropriate budgetary levels for fiscal years 2023 through 2031 H.R. 2447/S. 2215 Veterinary Medicine Loan Repayment Program Enhancement Act

Client expense: Not reported · Firm income: $300,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FY 2023 Commerce, Justice, Science appropriations bill; funding for NASA, NOAA research programs, funding and issues related to the National Science Foundation; The America COMPETES Act (H.R. 4521); United States Innovation and Competition Act of 2021 (S. 1260); Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act (H.R. 2447 & S. 2215); The Higher Education Mental Health Act of 2021 (H.R. 5654 and S. 3048); Student Assisted Vaccination Effort (SAVE) Act (H.R. 5699 & S. 2114), issues related to helium

Client expense: $90,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Ag Appropriations; NIFA Programs; AFRI, Smith-Lever Funds, Hatch Act Funds, McIntire-Stennis Cooperative Forestry, Agriculture Research Service; National Animal Health Laboratory Network (NAHLN); Animal Disease Preparedness and diagnostics, APHIS; Agriculture Advanced Research and Development Authority (AgARDA) Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act, H.R. 2447 & S. 2215 Veterinary Services Grant Program Agricultural Genomes to Phenomes Initiative Precision agriculture Bioproducts/Biomanufacturing/Biochar Research and Development Agriculture Advanced Research and Development Authority Antimicrobial Resistance Research and Education Prairie Strips and Agriculture Conservation Agriculture Research Infrastructure Cooperative Extension Agriculture Research Facilities Act Farm Bill Cybersecurity for Smart Agriculture Sophia Magill Haley Moon

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

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

Supported efforts to repeal certain provisions of the Affordable Care Act: Health Insurance Tax, Cadillac Tax, small group expansion requirement, and Medical Device Tax. Supported efforts to expand health savings accounts (HSA) and flexible spending accounts (FSA) benefits; supported the Commonsense Reporting Act of 2017 (S 1908 / HR 3919); supported the Bipartisan HSA Improvement Act of 2018 (HR 5138); supported developing legislation to establish federal chemical labeling standards. Supported Save American Workers HR 3798; STARS Act HR 3956; Cadillac Tax Repeal (HR 748, S. 684); Health Insurance Tax Repeal (HR 2447, S. 80); Health Insurance Tax Delay (HR 1398, S. 172); Commonsense Reporting Act of 2019 (S. 2366/H.R. 4070); and Employee Flexibility Act (HR 2782, S. 1510). Lobbied in support of the No Surprises Act. Also lobbied Departments of HHS, Treasury and Labor in defense of regulations promulgated for same.

Client expense: $187,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.Con.Res.14 - A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2022 and setting forth the appropriate budgetary levels for fiscal years 2023 through 2031 S. 2215/H.R. 2447 Veterinary Medicine Loan Repayment Program Enhancement Act, all Provisions

Client expense: Not reported · Firm income: $260,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Public Service Loan Forgiveness Program HR4674, The College Affordability Act HR5654, The Higher Education Mental Health Act of 2021 HR2447/S1163, the Veterinary Medicine Loan Repayment Program Enhancement Act

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES

Ag Appropriations; NIFA Programs; AFRI, Smith-Lever Funds, Hatch Act Funds, McIntire-Stennis Cooperative Forestry, Agriculture Research Service; National Animal Health Laboratory Network (NAHLN); Animal Disease Preparedness and diagnostics, APHIS; Agriculture Advanced Research and Development Authority (AgARDA) Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act, H.R. 2447 & S. 2215 Agricultural Genomes to Phenomes Initiative Precision agriculture Bioproducts/Biomanufacturing Research and Development Agriculture Advanced Research and Development Authority Antimicrobial Resistance Research and Education Prairie Strips and Agriculture Conservation Agriculture Research Infrastructure Cooperative Extension Agriculture Research Facilities Act Farm Bill Cybersecurity for Smart Agriculture

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

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

H.R. 5654 and S. 3048, the Higher Education Mental Health Act of 2021: all provisions H.R. 2447 & S. 2215, Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act: all provisions general issues related to increased federal investment in STEM education at NSF and ED - IES; all provisions S.839 & H.Amdt. 169 to H.R.4521: College Transparency Act; all provisions "S. 1453 & S. 1260 Division F - Other Matters Title I - Competitiveness and Security for Education and Medical Research": Advancing International and Foreign Language Education Act; all provisions & Division F; Title I of USICA Act of 2021. H.R.5509 - Student Veteran COVID-19 Protection Act of 2021: Provisions related to technical corrections on the "rounding out rule" changes recently put into place by the VA [Sec. 3]; extends COVID-19 provisions for student veterans through June 1, 2022 [Sec. 4-5] and a pay-for on the COVID-19 extensions [Sec. 6]. S.385, Full-Service Community School Expansion Act of 2021: all provisions

Client expense: $90,000 · Firm income: Not reported

FY 2023 Commerce, Justice, Science appropriations bill; funding for NASA, NOAA research programs, funding and issues related to the National Science Foundation; The America COMPETES Act (H.R. 4521); United States Innovation and Competition Act of 2021 (S. 1260); Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act (H.R. 2447 & S. 2215); The Higher Education Mental Health Act of 2021 (H.R. 5654 and S. 3048); Student Assisted Vaccination Effort (SAVE) Act (H.R. 5699 & S. 2114)

Client expense: $90,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5654, S. 3048, Higher Education Mental Health Act of 2021, all provisions. H.R. 2447, S. 2215, Veterinary Medicine Loan Repayment Program (VMLRP) Enhancement Act, all provisions. Issues pertaining to civics education and engagement.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Public Service Loan Forgiveness Program HR4674, The College Affordability Act HR5654, The Higher Education Mental Health Act of 2021 HR2447/S1163, the Veterinary Medicine Loan Repayment Program Enhancement Act

Client expense: $70,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES

Issues related to private student lending, including post-secondary education and private student lending: -HR 2447 Amends Internal Revenue Code - excludes taxing assistance to veterinary student loan repayment or forgiveness programs -S 449/ HR 1285 Dental Loan Repayment Assistance Act -HR 891 Students and Families Empowerment Act of 2021 -HR 2090 Improve Student Loan Disclosures -HR 1143 LOAN Act (forgiving federal and private student loan debt in bankruptcy proceedings -HR 6316 - Emergency Assistance for Student Borrowers Act -HR 4350 National Defense Authorization Act - Amendment #734 (Ruled in Order; not offered on floor) -HR 1023 Justice for Student Borrowers

Client expense: $640,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for S. 617 and H.R. 1712, the Death Tax Repeal Act, which would permanently repeal the Federal Estate Tax; H.R. 1381 and S. 480, the Main Street Tax Certainty Act, which would make the 199A business tax deduction permanent; H.R. 2370, the Preserving Family Farms Act of 2021, which would update IRS Code Section 2032A Special Use Valuation to allow more farmland to be valued at its agricultural value rather than its inflated development value for estate tax purposes; H.R. 2558 and S. 1166, the Accelerate Long-term Investment Growth Now Act (ALIGN Act), which would make full and immediate expensing provisions permanent; H.R. 2447, the Veterinary Medicine Loan Repayment Program Enhancement Act, which would reduce taxes for veterinary students who agree to serve in an underserved rural areas. Opposition to legislation and proposals (such as reconciliation proposals) that would repeal stepped-up basis, increase capital gains taxes, and/or impose capital gains tax at death, including H.R. 2286 (no title) which would amend the Internal Revenue Code of 1986 to treat property transferred by gift or at death as sold for fair market value, and for other purposes. General support for tax measures to help agriculture including, securing permanent estate tax and capital gains tax law that allows family-owned farms to transfer from one generation to another; making low-income tax rates and business deductions permanent to permit farmers to keep more of their earnings and invest in their businesses; locking in tax code provisions allowing farm operations to match expenses with income, helping manage the seasonal and cyclical nature of their businesses, valuation discounts; Section 1031 - like-kind exchanges; low corporate tax rates; and tax incentives for renewable energy resources.

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

H.R. 2447/S. 2215 Veterinary Medicine Loan Repayment Program Enhancement Act

Client expense: Not reported · Firm income: $320,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Supported efforts to repeal certain provisions of the Affordable Care Act: Health Insurance Tax, Cadillac Tax, small group expansion requirement, and Medical Device Tax. Supported efforts to expand health savings accounts (HSA) and flexible spending accounts (FSA) benefits; supported the Commonsense Reporting Act of 2017 (S 1908 / HR 3919); supported the Bipartisan HSA Improvement Act of 2018 (HR 5138); supported developing legislation to establish federal chemical labeling standards. Supported Save American Workers HR 3798; STARS Act HR 3956; Cadillac Tax Repeal (HR 748, S. 684); Health Insurance Tax Repeal (HR 2447, S. 80); Health Insurance Tax Delay (HR 1398, S. 172); Commonsense Reporting Act of 2019 (S. 2366/H.R. 4070); and Employee Flexibility Act (HR 2782, S. 1510).

Client expense: $138,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Supported efforts to repeal certain provisions of the Affordable Care Act: Health Insurance Tax, Cadillac Tax, small group expansion requirement, and Medical Device Tax. Supported efforts to expand health savings accounts (HSA) and flexible spending accounts (FSA) benefits; supported the Commonsense Reporting Act of 2017 (S 1908 / HR 3919); supported the Bipartisan HSA Improvement Act of 2018 (HR 5138); supported developing legislation to establish federal chemical labeling standards. Supported Save American Workers HR 3798; STARS Act HR 3956; Cadillac Tax Repeal (HR 748, S. 684); Health Insurance Tax Repeal (HR 2447, S. 80); Health Insurance Tax Delay (HR 1398, S. 172); Commonsense Reporting Act of 2019 (S. 2366/H.R. 4070); and Employee Flexibility Act (HR 2782, S. 1510).

Client expense: $112,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Highway Administration (FHA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Issues related to private student lending, including post-secondary education and private student lending: -HR 2447 Amends Internal Revenue Code - excludes taxing assistance to veterinary student loan repayment or forgiveness programs -S 449/ HR 1285 Dental Loan Repayment Assistance Act -HR 891 Students and Families Empowerment Act of 2021 -HR 2090 Improve Student Loan Disclosures -HR 1143 LOAN Act (forgiving federal and private student loan debt in bankruptcy proceedings -HR 6316 - Emergency Assistance for Student Borrowers Act -HR 4350 National Defense Authorization Act - Amendment #734 (Ruled in Order; not offered on floor) -HR 1023 Justice for Student Borrowers

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

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of

Support for S. 617 and H.R. 1712, the Death Tax Repeal Act, which would permanently repeal the Federal Estate Tax; H.R. 1381 and S. 480, the Main Street Tax Certainty Act, which would make the 199A business tax deduction permanent; H.R. 2370, the Preserving Family Farms Act of 2021, which would update IRS Code Section 2032A Special Use Valuation to allow more farmland to be valued at its agricultural value rather than its inflated development value for estate tax purposes; H.R. 2558 and S. 1166, the Accelerate Long-term Investment Growth Now Act (ALIGN Act), which would make full and immediate expensing provisions permanent; H.R. 2447, the Veterinary Medicine Loan Repayment Program Enhancement Act, which would reduce taxes for veterinary students who agree to serve in an underserved rural areas. Opposition to legislation and proposals (such as reconciliation proposals) that would repeal stepped-up basis, increase capital gains taxes, and/or impose capital gains tax at death, including H.R. 2286 (no title) which would amend the Internal Revenue Code of 1986 to treat property transferred by gift or at death as sold for fair market value, and for other purposes. General support for tax measures to help agriculture including, securing permanent estate tax and capital gains tax law that allows family-owned farms to transfer from one generation to another; making low-income tax rates and business deductions permanent to permit farmers to keep more of their earnings and invest in their businesses; locking in tax code provisions allowing farm operations to match expenses with income, helping manage the seasonal and cyclical nature of their businesses, valuation discounts; Section 1031 - like-kind exchanges; low corporate tax rates; and tax incentives for renewable energy resources.

Client expense: Not reported · Firm income: Not reported

H.R. 2447/S.2215 Veterinary Medicine Loan Repayment Program Enhancement Act;

Client expense: Not reported · Firm income: $300,000

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Supported efforts to repeal certain provisions of the Affordable Care Act: Health Insurance Tax, Cadillac Tax, small group expansion requirement, and Medical Device Tax. Supported efforts to expand health savings accounts (HSA) and flexible spending accounts (FSA) benefits; supported the Commonsense Reporting Act of 2017 (S 1908 / HR 3919); supported the Bipartisan HSA Improvement Act of 2018 (HR 5138); supported developing legislation to establish federal chemical labeling standards. Supported Save American Workers HR 3798; STARS Act HR 3956; Cadillac Tax Repeal (HR 748, S. 684); Health Insurance Tax Repeal (HR 2447, S. 80); Health Insurance Tax Delay (HR 1398, S. 172); Commonsense Reporting Act of 2019 (S. 2366/H.R. 4070); and Employee Flexibility Act (HR 2782, S. 1510).

Client expense: $112,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Highway Administration (FHA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Issues related to private student lending, including post-secondary education and private student lending: -HR 2447 Amends Internal Revenue Code - excludes taxing assistance to veterinary student loan repayment or forgiveness programs -S 449/ HR 1285 Dental Loan Repayment Assistance Act -HR 891 Students and Families Empowerment Act of 2021 -HR 2090 Improve Student Loan Disclosures -HR 1143 LOAN Act (forgiving federal and private student loan debt in bankruptcy proceedings -HR 6316 - Emergency Assistance for Student Borrowers Act -HR 4350 National Defense Authorization Act - Amendment #734 (Ruled in Order; not offered on floor) -HR 1023 Justice for Student Borrowers

Client expense: $400,000 · Firm income: Not reported

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of

H.R. 2447/S.2215 Veterinary Medicine Loan Repayment Program Enhancement Act;

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

Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Support for S. 617 and H.R. 1712, the Death Tax Repeal Act, which would permanently repeal the Federal Estate Tax; H.R. 1381 and S. 480, the Main Street Tax Certainty Act, which would make the 199A business tax deduction permanent; H.R. 2370, the Preserving Family Farms Act of 2021, which would update IRS Code Section 2032A Special Use Valuation to allow more farmland to be valued at its agricultural value rather than its inflated development value for estate tax purposes; H.R. 2558 and S. 1166, the Accelerate Long-term Investment Growth Now Act (ALIGN Act), which would make full and immediate expensing provisions permanent; H.R. 2447, the Veterinary Medicine Loan Repayment Program Enhancement Act, which would reduce taxes for veterinary students who agree to serve in an underserved rural areas. Opposition to legislation and proposals (such as reconciliation proposals) that would repeal stepped-up basis, increase capital gains taxes, and/or impose capital gains tax at death, including H.R. 2286 (no title) which would amend the Internal Revenue Code of 1986 to treat property transferred by gift or at death as sold for fair market value, and for other purposes. General support for tax measures to help agriculture including, securing permanent estate tax and capital gains tax law that allows family-owned farms to transfer from one generation to another; making low-income tax rates and business deductions permanent to permit farmers to keep more of their earnings and invest in their businesses; locking in tax code provisions allowing farm operations to match expenses with income, helping manage the seasonal and cyclical nature of their businesses, valuation discounts; Section 1031 - like-kind exchanges; low corporate tax rates; and tax incentives for renewable energy resources.

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

Issues related to private student lending, including post-secondary education and private student lending: -HR 2447 Amends Internal Revenue Code - excludes taxing assistance to veterinary student loan repayment or forgiveness programs -S 449/ HR 1285 Dental Loan Repayment Assistance Act -HR 891 Students and Families Empowerment Act of 2021 -HR 2090 Improve Student Loan Disclosures -HR 1143 LOAN Act (forgiving federal and private student loan debt in bankruptcy proceedings -HR 6316 - Emergency Assistance for Student Borrowers Act -National Defense Authorization Act - (any private lending amendments no bills introduced to date) -HR 1023 Justice for Student Borrowers

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

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of

Supported efforts to repeal certain provisions of the Affordable Care Act: Health Insurance Tax, Cadillac Tax, small group expansion requirement, and Medical Device Tax. Supported efforts to expand health savings accounts (HSA) and flexible spending accounts (FSA) benefits; supported the Commonsense Reporting Act of 2017 (S 1908 / HR 3919); supported the Bipartisan HSA Improvement Act of 2018 (HR 5138); supported developing legislation to establish federal chemical labeling standards. Supported Save American Workers HR 3798; STARS Act HR 3956; Cadillac Tax Repeal (HR 748, S. 684); Health Insurance Tax Repeal (HR 2447, S. 80); Health Insurance Tax Delay (HR 1398, S. 172); Commonsense Reporting Act of 2019 (S. 2366/H.R. 4070); and Employee Flexibility Act (HR 2782, S. 1510).

Client expense: $260,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Highway Administration (FHA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Support for S. 617 and H.R. 1712, the Death Tax Repeal Act, which would permanently repeal the Federal Estate Tax; H.R. 1381 and S. 480, the Main Street Tax Certainty Act, which would make the 199A business tax deduction permanent; H.R. 2370, the Preserving Family Farms Act of 2021, which would update IRS Code Section 2032A Special Use Valuation to allow more farmland to be valued at its agricultural value rather than its inflated development value for estate tax purposes; H.R. 2558 and S. 1166, the Accelerate Long-term Investment Growth Now Act (ALIGN Act), which would make full and immediate expensing provisions permanent; H.R. 2447, the Veterinary Medicine Loan Repayment Program Enhancement Act, which would reduce taxes for veterinary students who agree to serve in an underserved rural areas. Opposition to legislation and proposals that would repeal stepped-up basis, increase capital gains taxes, and/or impose capital gains tax at death, including H.R. 2286 (no title) which would amend the Internal Revenue Code of 1986 to treat property transferred by gift or at death as sold for fair market value, and for other purposes. General support for tax measures to help agriculture including, securing permanent estate tax and capital gains tax law that allows family-owned farms to transfer from one generation to another; making low-income tax rates and business deductions permanent to permit farmers to keep more of their earnings and invest in their businesses; locking in tax code provisions allowing farm operations to match expenses with income, helping manage the seasonal and cyclical nature of their businesses, valuation discounts;Section 1031 - like-kind exchanges; low corporate tax rates; and tax incentives for renewable energy resources.

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

H.R. 2447/S.2215 Veterinary Medicine Loan Repayment Program Enhancement Act;

Client expense: Not reported · Firm income: $220,000

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Supported efforts to repeal certain provisions of the Affordable Care Act: Health Insurance Tax, Cadillac Tax, small group expansion requirement, and Medical Device Tax. Supported efforts to expand health savings accounts (HSA) and flexible spending accounts (FSA) benefits; supported the Commonsense Reporting Act of 2017 (S 1908 / HR 3919); supported the Bipartisan HSA Improvement Act of 2018 (HR 5138); supported developing legislation to establish federal chemical labeling standards. Supported Save American Workers HR 3798; STARS Act HR 3956; Cadillac Tax Repeal (HR 748, S. 684); Health Insurance Tax Repeal (HR 2447, S. 80); Health Insurance Tax Delay (HR 1398, S. 172); Commonsense Reporting Act of 2019 (S. 2366/H.R. 4070); and Employee Flexibility Act (HR 2782, S. 1510).

Client expense: $88,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Highway Administration (FHA), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), Natl Highway Traffic Safety Administration (NHTSA), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR)

Issues related to private student lending, including post-secondary education and private student lending: -HR 2447 Amends Internal Revenue Code - excludes taxing assistance to veterinary student loan repayment or forgiveness programs -S 449/ HR 1285 Dental Loan Repayment Assistance Act -HR 891 Students and Families Empowerment Act of 2021 -HR 2090 Improve Student Loan Disclosures -HR 1143 LOAN Act (forgiving federal and private student loan debt in bankruptcy proceedings -HR 6316 - Emergency Assistance for Student Borrowers Act -National Defense Authorization Act - (any private lending amendments no bills introduced to date) -HR 1023 Justice for Student Borrowers

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

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of