Accelerate Long-term Investment Growth Now Act

General lobbying on the following issues: 100% expensing tax credit; state and local broadband tax legislation; extension of 100% expensing [bonus] depreciation; corporate income tax rates; dividend taxation; OECD tax proposals; book minimum tax treatment of spectrum; mobile workforce state income legislation; expensing of research and experimentation costs; book minimum tax treatment of depreciation; and interest tax deduction limitation under section 163(j) of the I.R.C. Lobbying on the following specific legislation: S. 341/H.R. 889 - Broadband Grant Tax Treatment Act; S. 749/H.R. 1304 - American Innovation and R&D competitiveness Act of 2021; S. 866/H.R. 2673 - American Innovation and Jobs Act (Spectrum and BEAD Program issues); S. 1117/H.R. 2406 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1123 - Understanding Cybersecurity of Mobile Networks Act; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); and Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not yet introduced). H.R. 2788/S. 1232 - American Investment in Manufacturing (AIM) Act; and H.R. 3938 - Build It In America Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Main Street Tax Certainty Act - support policy - Preserving 199A deduction S. 1108, the Death Tax Repeal Act - support bill - Issues related to the estate tax H.R. 2558, the Accelerate Long-term Investment Growth Now Act - support bill S. 1166, the ALIGN Act

Client expense: Not reported · Firm income: $22,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: 100% expensing tax credit; state and local broadband tax legislation; extension of 100% expensing of capital investment; bonus depreciation expensing; corporate income tax rates; dividend taxation; foreign taxation of digital service; OECD tax proposals; like-kind exchanges of spectrum; book minimum tax treatment of spectrum, pensions and depreciation; digital economy directives proposed by OECD; mobile workforce state income legislation; remote worker state payroll tax legislation; expensing of research and experimentation costs; international tax changes to GILTI; and interest tax deduction limitation under section 163(j) of the I.R.C. Lobbying on the following specific legislation: S. 341/H.R. 889 - Broadband Grant Tax Treatment Act; S. 749/H.R. 1304 - American Innovation and R&D competitiveness Act of 2021; S. 866 - American Innovation and Jobs Act (Spectrum and BEAD Program issues); S. 1117/H.R. 2406 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1123 - Understanding Cybersecurity of Mobile Networks Act H.R. 1304/S. 749 - American Innovation and R&D Competitiveness Act of 2021; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); and Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 515, Protecting American Savers and Retirees Act H.R. 889, Broadband Grant Tax Treatment Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act S. 26, Stop the Nosy Obsession with Online Payments (SNOOP) Act of 2023 S. 413, Stock Buyback Accountability Act of 2023 S. 866, American Innovation and Jobs Act Potential legislation similar to H.R. 2558, Accelerate Long-term Investment Growth Now Act (117th Congress) Potential legislation titled Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act Potential legislation titled International Competition for American Jobs Act Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; OECD/G20 Inclusive Framework on BEPS Pillars One and Two work opportunity tax credit; Canadian proposal to enact a retroactive Digital Services Tax (DST); Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital; Extraterritorial Application of Sec. 49 German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the Excise tax on repurchase of corporate stock and corporate alternative minimum tax; Treasury Department/IRS guidance related to the foreign tax credit (T.D. 9959), including the new arms length requirement proposal to repeal section 852(b)(6) of the Internal Revenue Code; Financial Accounting Standards Board (FASB) proposal to require greater income tax disclosures

Client expense: $18,660,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 515, Protecting American Savers and Retirees Act H.R. 889, Broadband Grant Tax Treatment Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act S. 26, Stop the Nosy Obsession with Online Payments (SNOOP) Act of 2023 S. 413, Stock Buyback Accountability Act of 2023 S. 866, American Innovation and Jobs Act Potential legislation similar to H.R. 2558, Accelerate Long-term Investment Growth Now Act (117th Congress) Potential legislation titled Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act Potential legislation titled International Competition for American Jobs Act Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canadian proposal to enact a retroactive Digital Services Tax (DST); Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital; Extraterritorial Application of Sec. 49 German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the Excise tax on repurchase of corporate stock and corporate alternative minimum tax; proposal to repeal section 852(b)(6) of the Internal Revenue Code; Financial Accounting Standards Board (FASB) proposal to require greater income tax disclosures

Client expense: $18,660,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

Main Street Tax Certainty Act - support bill - Preserving 199A deduction S. 1108, the Death Tax Repeal Act - support bill - Issues related to the estate tax H.R. 2558, the Accelerate Long-term Investment Growth Now Act - support bill S. 1166, the ALIGN Act

Client expense: Not reported · Firm income: $22,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1274 - Remote and Mobile Worker Relief Act of 2021 HR 5376 - Build Back Better Act HR 2558 & S.1166 - ALIGN Act Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) OECD Tax Proposals Expensing of Research and Experimentation Costs HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 Corporate Tax Rate Dividend Taxation Expensing [Bonus] Depreciation Like Kind Exchanges of Spectrum Book Minimum Tax Treatment on Spectrum Book Minimum Tax Treatment of Pensions Digital Economy Directives proposed by the OECD State and local Taxation of Digital Goods and Services State and local Taxation of the Internet Mobile Workforce State Income Legislation Remote Worker State Payroll Withholding Tax Legislation Foreign Taxation of Digital Service

Client expense: $2,997,000 · Firm income: Not reported

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

- American Innovation and R&D Competitiveness Act (H.R. 1304) Support bill which eliminates the 5-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing. - American Innovation and Jobs Act (S. 749) - Support bill which revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. It also allows the amortization over a period of at least 60 months of certain other types of research and experimental expenditures not treated as expenses. It also increases the maximum amount eligible for the tax credit for new and small businesses. - Death Tax Repeal Act (H.R. 1712/S.617)-support legislation to permanently repeal the estate tax. - Main Street Tax Certainty Act of 2021 (H.R. 1381/S. 480) - make the 20 percent pass-through small business tax deduction permanent. This deduction is set to expire after December 31, 2025. - Accelerate Long-Term Investment Growth Now (ALIGN) Act (HR2558/S.1166) - Make full expensing provisions permanent, which allows businesses to immediately deduct the cost of new capital equipment purchases in the year they are purchased.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1274 - Remote and Mobile Worker Relief Act of 2021 HR 5376 - Build Back Better Act HR 2558 & S.1166 - ALIGN Act Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) OECD Tax Proposals Expensing of Research and Experimentation Costs HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 Corporate Tax Rate Dividend Taxation Expensing [Bonus] Depreciation Like Kind Exchanges of Spectrum Book Minimum Tax Treatment on Spectrum Book Minimum Tax Treatment of Pensions Digital Economy Directives proposed by the OECD State and local Taxation of Digital Goods and Services State and local Taxation of the Internet Mobile Workforce State Income Legislation Remote Worker State Payroll Withholding Tax Legislation Foreign Taxation of Digital Service

Client expense: $2,970,000 · Firm income: Not reported

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

General lobbying on the following issues: corporate income tax rates; dividend taxation; expensing (bonus) depreciation; like-kind spectrum exchanges; book minimum tax treatment of pensions, depreciation, and spectrum; digital economy directives proposed by the OECD; state and local taxation of digital goods and services; state and local taxation of the Internet; mobile workforce state income taxation; remote worker state payroll withholding taxation; foreign taxation of digital services; international tax changes to GILTI; OECD tax proposals; interest tax deduction limitation under sec.163 of the I.R.C.; extending expiring tax benefits; and expensing and research, development and experimentation costs. Lobbying on the following specific legislation: Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not yet introduced); H.R. 1304/S. 749 - American Innovation and R&D Competitiveness Act of 2021; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); H.R. 4346 - Supreme Court Security Funding Act of 2022, AKA CHIPS Act of 2022; H.R. 5371/S.1077 - Permanently Preserving Americas Investment in Manufacturing Act, making permanent the allowance for depreciation, amortization or depletion for purposes of determining the income limitation on the tax deduction for business interest; H.R. 5376 - Build Back Better Act; H.R. 8913 - TCIA Permanency Act, making permanent the provisions affecting individual and business taxpayers enacted in 2017 by the Tax Cuts and Jobs Act, which are scheduled to expire at the end of 2025; H.R. 9449/S. 5021 - Broadband Grant Tax Treatment Act, to exclude certain broadband grants from gross income; and S. 1274 - Remote and Mobile Worker Relief Act of 2021.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

-S.1274 - Remote and Mobile Worker Relief Act of 2021 -HR 5376 - Build Back Better Act -HR 2558 & S.1166 - ALIGN Act -HR 4346 - Supreme Court Security Funding Act of 2022, AKA CHIPS Act of 2022 -HR 9449 & S 5021 - Broadband Grant Tax Treatment Act: A bill to exclude certain broadband grants from gross income -HR 5371 & S 1077 - Permanently Preserving America's Investment in Manufacturing Act: Makes permanent the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the tax deduction for business interest. -HR 8913 - The TCJA Permanency Act: makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. -HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 -Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) -OECD Tax Proposals -Expensing of Research and Experimentation Costs -Corporate Income Tax Rates -Dividend Taxation -Expensing [Bonus] Depreciation -Like Kind Exchanges of Spectrum -Book Minimum Tax Treatment on Spectrum -Book Minimum Tax Treatment of Pensions -Book Minimum Tax Treatment of Depreciation -Digital Economy Directives proposed by the OECD -State and local Taxation of Digital Goods and Services -State and local Taxation of the Internet -Mobile Workforce State Income Legislation -Remote Worker State Payroll Withholding Tax Legislation - Foreign Taxation of Digital Service -International Tax changes to GILTI -Interest Tax Deduction Limitation under 163(j) of the I.R.C. -Extending Expiring Tax Benefits -Tax issues related to expensing and research and development expensing

Client expense: $3,040,000 · Firm income: Not reported

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

H.R. 1712-S.617 To Amend the Internal Revenue Code of 1986 to repeal the estate tax H.R. 2370, Preserving Family Farms Act of 2021 H.R.1381/.480 Main Street Tax Certainty Act Sec. 1031 Like Kind Exchange S. 1249, PPP Flexibility for Farmers, Ranchers, and the Self-Employed Act H.R. 2370, Special Use Valuation S. 1166/H.R. 2558, Accelerate Long-term Investment Growth Now Act H.R. 4522, The Water and Agriculture Tax Reform H.R.5376 - Build Back Better Act

Client expense: $133,402 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: corporate taxation and employer-provided benefits; international taxation; capital gains and dividend taxation; and implementation of the COVID relief packages and the Infrastructure Investment and Jobs Act. Lobbying on the following specific bills: S. 749 - American Innovation and Jobs Act, all provisions; S. 1077/H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act, all provisions; S. 1166/H.R. 2558 - ALIGN Act, all provisions; S. 5021/H.R. 9449 - Broadband Grant Tax Treatment Act, all provisions; H.R. 1304 - American Innovation and R&D Competitiveness Act, all provisions; and H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act, all provisions; and H.R. 9030 - To repeal the corporate alternative minimum tax, all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The association monitors and reacts to policy concepts that may impact the ability of its members to function in an operationally sound manner as well as measures that may affect the ultimate transfer of such businesses. During the reporting period, the association focused on the following: S. 1077 - Permanently Preserving Americas Investment in Manufacturing Act - all sections. S. 1166 - Accelerate Long-Term Investment Growth Now Act - all sections. S. 4689 - ACCESS Rural America Act - all sections. S. 5021 - Broadband Grant Tax Treatment Act - all sections. H.R. 2558 - Accelerate Long-Term Investment Growth Now Act - all sections. H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act- all sections. H.R. 9445 - ACCESS Rural America Act - all sections. H.R. 9449 - Broadband Grant Tax Treatment Act - all sections. Legislative and regulatory issues related to Sarbanes-Oxley Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Any and all legislation relating to corporate taxes in general and full expensing of personal property in particular, including but not limited to H.R. 2558 and S. 1166. Any and all legislation related to federal tax credits for purchase of commercial alternative fuel vehicles, including but not limited to H.R. 5376.

Client expense: $42,500 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2558/S. 1166, Accelerate Long-term Investment Growth Now (ALIGN) Act S. 749, American Innovation and Jobs Act Inflation Reduction Act of 2022 (P.L. 117-169) U.S. Treasury Department regulations T.D. 9599 published December 28, 2021 addressing various aspects of the U.S. foreign tax credit (FTC) regime

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

Issues related to corporate and international tax, including depreciation and tax code sections 951A, 163(j), and 59A. Issues related to full expensing, S. 1166 and H.R. 2558.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Any and all legislation relating to corporate taxes in general and full expensing of personal property in particular, including but not limited to H.R. 2558 and S. 1166. Any and all legislation related to federal tax credits for purchase of commercial alternative fuel vehicles, including but not limited to H.R. 5376.

Client expense: Not reported · Firm income: $42,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Advocated for passage of the Accelerate Long-Term Investment Growth Now (Align) Act (S. 1166/HR 2558) to make permanent 100 percent bonus depreciation for new and used equipment purchases. Supported H.R. 1381 and S. 480, the Main Street Certainty Act of 2021, to make permanent the section 199-A 20-percent deduction for qualified business income. Supported H.R. 1712/S. 617, the Death Tax Repeal Act, to permanently repeal the estate tax. Supported S.1077 - Permanently Preserving Americas Investment in Manufacturing Act to prevent the business interest deduction cap from changing from 30 percent of EBITDA.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: corporate taxation and employer-provided benefits; international taxation; capital gains and dividend taxation; and implementation of the COVID relief packages and the Infrastructure Investment and Jobs Act. Lobbying on the following specific bills: S. 749 - American Innovation and Jobs Act, all provisions; S. 1077/H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act, all provisions; S. 1166/H.R. 2558 - ALIGN Act, all provisions; S. 5021 - Broadband Grant Tax Treatment Act, all provisions; H.R. 1304 - American Innovation and R&D Competitiveness Act, all provisions; and H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act, all provisions; H.R. 5376 - Build Back Better Act, all tax provisions; and H.R. 9030 - To repeal the corporate alternative minimum tax, all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: corporate income tax rates; dividend taxation; expensing (bonus) depreciation; like-kind spectrum exchanges; book minimum tax treatment of pensions and spectrum; digital economy directives proposed by the OECD; state and local taxation of digital goods and services; state and local taxation of the Internet; mobile workforce state income taxation; remote worker state payroll withholding taxation; foreign taxation of digital services; international tax changes to GILTI; tax extenders; and spectrum tax. Lobbying on the following specific legislation: Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not yet introduced); H.R. 1304/S. 749 - American Innovation and R&D Competitiveness Act of 2021; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); H.R. 5376 - Build Back Better Act; and S. 1274 - Remote and Mobile Worker Relief Act of 2021.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Tax Cuts and Jobs Act (Pub. Law 115-97); Implementing Regulations - GILTI, 163(j). Tax Extenders, General Business Taxes. Permanently Preserving America's Investment in Manufacturing Act (H.R.5371) and (S.1077). Build Back Better Act (H.R.5376); General business tax. Infrastructure Investment and Jobs Act (PL 117-58); Impletation and general tax issues. American Innovation and R&D Competitiveness Act of 2021 (H.R.1304) American Innovation and Jobs Act(S.749) The Permanently Preserving Americas Investment in Manufacturing Act (H.R.5371) and (S.1077) Accelerate Long Term Investment Growth Now Act (H.R.2558) and (S.1166) Global tax activities and discussions on Pillar One and Pillar Two at OECD.

Client expense: $1,230,000 · Firm income: Not reported

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

-S.1274 - Remote and Mobile Worker Relief Act of 2021 -HR 5376 - Build Back Better Act -HR 2558 & S.1166 - ALIGN Act -HR 4346 - Supreme Court Security Funding Act of 2022, AKA CHIPS Act of 2022 -S 5021 - A bill to exclude certain broadband grants from gross income -Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) -OECD Tax Proposals -Expensing of Research and Experimentation Costs -HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 -Corporate Income Tax Rates -Dividend Taxation -Expensing [Bonus] Depreciation -Like Kind Exchanges of Spectrum -Book Minimum Tax Treatment on Spectrum -Book Minimum Tax Treatment of Pensions -Digital Economy Directives proposed by the OECD -State and local Taxation of Digital Goods and Services -State and local Taxation of the Internet -Mobile Workforce State Income Legislation -Remote Worker State Payroll Withholding Tax Legislation - Foreign Taxation of Digital Service -International Tax changes to GILTI -Tax Extenders -Spectrum Tax

Client expense: $2,830,000 · Firm income: Not reported

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

H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 2558/S. 1166, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 5376, Inflation Reduction Act H.R. 5423/S. 2140, Solar Energy Manufacturing for America Act S. 749, American Innovation and Jobs Act U.S. Treasury Department regulations T.D. 9599 published December 28, 2021 addressing various aspects of the U.S. foreign tax credit (FTC) regime

Client expense: $280,000 · Firm income: Not reported

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

H.R. 1712-S.617 To Amend the Internal Revenue Code of 1986 to repeal the estate tax H.R. 2370, Preserving Family Farms Act of 2021 H.R.1381/.480 Main Street Tax Certainty Act Sec. 1031 Like Kind Exchange S. 1249, PPP Flexibility for Farmers, Ranchers, and the Self-Employed Act H.R. 2370, Special Use Valuation S. 1166/H.R. 2558, Accelerate Long-term Investment Growth Now Act H.R. 4522, The Water and Agriculture Tax Reform H.R.5376 - Build Back Better Act

Client expense: $49,352 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2558 "ALIGN Act," all provisions. HR 5376 "Inflation Reduction Act of 2022," all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Any and all legislation relating to corporate taxes in general and full expensing of personal property in particular, including but not limited to H.R. 2558 and S. 1166. Any and all legislation related to federal tax credits for purchase of commercial alternative fuel vehicles, including but not limited to H.R. 5376.

Client expense: $37,500 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate and international tax, including depreciation and tax code sections 951A, 163(j), and 59A. Issues related to full expensing, S. 1166 and H.R. 2558. Issues related toH.R.5376 - Build Back Better Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Advocated for passage of the Accelerate Long-Term Investment Growth Now (Align) Act (S. 1166/HR 2558) to make permanent 100 percent bonus depreciation for new and used equipment purchases. Supported H.R. 1381 and S. 480, the Main Street Certainty Act of 2021, to make permanent the section 199-A 20-percent deduction for qualified business income. Supported H.R. 1712/S. 617, the Death Tax Repeal Act, to permanently repeal the estate tax. Supported S.1077 - Permanently Preserving Americas Investment in Manufacturing Act to prevent the business interest deduction cap from changing from 30 percent of EBITDA. Opposed the Gas Prices Relief Act of 2022 (S. 3609/HR 6787). Opposed efforts to expand the Net Investment Income Tax that would disproportionately penalize family-owned companies. Opposed the Inflation Reduction Acts (HR 5376) tax provisions, including the book minimum tax.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Any and all legislation relating to corporate taxes in general and full expensing of personal property in particular, including but not limited to H.R. 2558 and S. 1166. Any and all legislation related to federal tax credits for purchase of commercial alternative fuel vehicles, including but not limited to H.R. 5376.

Client expense: Not reported · Firm income: $37,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1712-S.617 To Amend the Internal Revenue Code of 1986 to repeal the estate tax H.R. 2370, Preserving Family Farms Act of 2021 H.R.1381/.480 Main Street Tax Certainty Act Sec. 1031 Like Kind Exchange S. 1249, PPP Flexibility for Farmers, Ranchers, and the Self-Employed Act H.R. 2370, Special Use Valuation S. 1166/H.R. 2558, Accelerate Long-term Investment Growth Now Act H.R. 4522, The Water and Agriculture Tax Reform H.R.5376 - Build Back Better Act

Client expense: $146,254 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: corporate taxation and employer-provided benefits; international taxation; capital gains and dividend taxation; and implementation of the COVID relief packages and the Infrastructure Investment and Jobs Act. Lobbying on the following specific bills: S. 749 - American Innovation and Jobs Act, all provisions; S. 1077/H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act, all provisions; S. 1166/H.R. 2558 - ALIGN Act, all provisions; H.R. 1304 - American Innovation and R&D Competitiveness Act, all provisions; and H.R. 5376 - Build Back Better Act, all tax provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: corporate income tax rates; dividend taxation; expensing (bonus) depreciation; like kind exchanges of spectrum; book minimum tax treatment of pensions and spectrum; digital economy directives proposed by the OECD; state and local taxation of digital goods and services; state and local taxation of the Internet; mobile workforce state income taxation; remote worker state payroll withholding taxation; foreign taxation of digital services; international tax changes to GILTI; expensing of research and experimentation costs; and remote sales tax. Lobbying on the following specific legislation: Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not yet introduced); H.R. 1304/S. 749 - American Innovation and R&D Competitiveness Act of 2021; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); H.R. 5376 - Build Back Better Act; and S. 1274 - Remote and Mobile Worker Relief Act of 2021.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2558 "ALIGN Act," all provisions.

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES

-S.1274 - Remote and Mobile Worker Relief Act of 2021 -HR 5376 - Build Back Better Act -HR 2558 & S.1166 - ALIGN Act -Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) -Issues re Remote Sales Tax -OECD Tax Proposals -Expensing of Research and Experimentation Costs -HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 -Corporate Income Tax Rates -Dividend Taxation -Expensing [Bonus] Depreciation -Like Kind Exchanges of Spectrum -Book Minimum Tax Treatment on Spectrum -Book Minimum Tax Treatment of Pensions -Digital Economy Directives proposed by the OECD -State and local Taxation of Digital Goods and Services -State and local Taxation of the Internet -Mobile Workforce State Income Legislation -Remote Worker State Payroll Withholding Tax Legislation - Foreign Taxation of Digital Service -International Tax changes to GILTI

Client expense: $2,920,000 · Firm income: Not reported

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

Issues related to corporate and international tax, including depreciation and tax code sections 951A, 163(j), and 59A. Issues related to full expensing, S. 1166 and H.R. 2558. Issues related toH.R.5376 - Build Back Better Act, including sec. 138101.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Any and all legislation relating to corporate taxes in general and full expensing of personal property in particular, including but not limited to H.R. 2558 and S. 1166. Any and all legislation related to federal tax credits for purchase of commercial alternative fuel vehicles, including but not limited to H.R. 5376.

Client expense: $37,500 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Tax Cuts and Jobs Act (Pub. Law 115-97); Implementing Regulations - GILTI, 163(j). Tax Extenders, General Business Taxes. Permanently Preserving America's Investment in Manufacturing Act (H.R.5371) and (S.1077). Build Back Better Act (H.R.5376); General business tax. Infrastructure Investment and Jobs Act (PL 117-58); Implementation. American Innovation and R&D Competitiveness Act of 2021 (H.R.1304) American Innovation and Jobs Act(S.749) The Permanently Preserving Americas Investment in Manufacturing Act (H.R.5371) and (S.1077) Accelerate Long Term Investment Growth Now Act (H.R.2558) and (S.1166)

Client expense: $1,120,000 · Firm income: Not reported

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

Advocated for passage of the Accelerate Long-Term Investment Growth Now (Align) Act (S. 1166/HR 2558) to make permanent 100 percent bonus depreciation for new and used equipment purchases. Supported H.R. 1381 and S. 480, the Main Street Certainty Act of 2021, to make permanent the section 199-A 20-percent deduction for qualified business income. Supported H.R. 1712/S. 617, the Death Tax Repeal Act, to permanently repeal the estate tax. Supported S.1077 - Permanently Preserving Americas Investment in Manufacturing Act to prevent the business interest deduction cap from changing from 30 percent of EBITDA. Opposed the Gas Prices Relief Act of 2022 (S. 3609/HR 6787).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The association monitors and reacts to policy concepts that may impact the ability of its members to function in an operationally sound manner as well as measures that may affect the ultimate transfer of such businesses. During the reporting period, the association focused on the following: S. 1077 - Permanently Preserving Americas Investment in Manufacturing Act - all sections. S. 1166 - Accelerate Long-term Investment Growth Now (ALIGN) Act - all sections. H.R. 2558 - Accelerate Long-term Investment Growth Now (ALIGN) Act - all sections. H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act - all sections. Legislative and regulatory issues related to Sarbanes-Oxley Act. Legislative and regulatory issues related to Sec. 118 of the IRC.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2558 "ALIGN Act," all provisions.

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES

Any and all legislation relating to corporate taxes in general and full expensing of personal property in particular, including but not limited to H.R. 2558 and S. 1166. Any and all legislation related to federal tax credits for purchase of commercial alternative fuel vehicles, including but not limited to H.R. 5376.

Client expense: Not reported · Firm income: $37,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: expensing of research and experimentation costs; digital economy directives proposed by OECD; state and local taxation of digital goods and services; state and local taxation of the Internet; mobile workforce state income taxation; remote worker state payroll withholding tax; expensing (bonus) depreciation; corporate tax rate; dividend taxation; foreign taxation of digital services; like-kind exchanges of spectrum; and book minimum tax treatment of pensions and spectrum. Lobbying on the following specific legislation: Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not yet introduced); H.R. 1304/S. 749 - American Innovation and R&D Competitiveness Act of 2021; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); H.R. 5376 - Build Back Better Act; and S. 1274 - Remote and Mobile Worker Relief Act of 2021.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: corporate taxation and employer-provided benefits; international taxation; capital gains and dividend taxation; and implementation of the COVID relief packages. Lobbying on the following specific bills: S. 749 - American Innovation and Jobs Act, all provisions; S. 1077/H.R. 5371 - Permanently Preserving Americas Investment in Manufacturing Act, all provisions; S. 1166/H.R. 2558 - ALIGN Act, all provisions; H.R. 1304 - American Innovation and R&D Competitiveness Act, all provisions; and H.R. 5376 - Build Back Better Act, all tax provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE