Employee Retention Tax Credit Reinstatement Act

H.R. 1081, Charitable Giving Tax Deduction Act, In support of increasing the charitable giving deduction; S. 243/H.R. 2909, Legacy IRA Act, In support of incentivizing more charitable giving by seniors; S. 3625/H.R. 6161, Employee Retention Tax Credit Reinstatement Act, In support of maintaining and strengthening the Employee Retention Tax Credit; S. 3993/H.R 2953, SAFER Act/Savings Access for Escaping and Rebuilding Act of 2021, In support of strengthening the economic security of domestic and sexual assault survivors and their families; In support of a permanent expansion of and fully refundable child tax credit; In support of a permanent earned income tax credit.

Client expense: $44,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to hotel and tourism targeted taxes, including hotel booking taxes. Issues related to the Employee Retention Tax Credit Reinstatement Act (H.R. 6161/S.3625).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Employee Retention Tax Credit Reinstatement Act (H.R. 6161/S.3625).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136. Implementation of the Paycheck Protection Program Flexibility Act of 2020, Pub. L. No. 116-142. Implementation of the American Rescue Plan Act of 2021, Pub. L. No. 117-2. H.R. 1381/S. 480, Main Street Tax Certainty Act. S. 2387, Small Business Tax Fairness Act. Tax rates, including corporate, individual, small business, and proposed cap on 199A. NITT tax, estate tax, capital gains, and step-up basis. H.R. 4568, ENTREE Act. Net Investment Income Tax (NIIT). H.R. 6161/S. 3625, Employee Retention Tax Credit Reinstatement Act. Restaurant Revitalization Funds. Implementation of the Inflation Reduction Act of 2022, Pub. L. No 117-169, proposed cap on 199A. IRS tax enforcement. FICA tax trip credit. Business meals deduction. H.R. 4411 Upskill and Retraining Assistance Act.

Client expense: $780,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

universal giving response and recovery act (HR 1704/S 618) employee retention tax credit (HR 6161/S 3625)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Covid-related legislation including: Hospitality and Commerce Job Recovery Act (H.R. 1346/S. 477), Relief for Restaurants and other Hard Hit Small Businesses Act of 2022 (H.R. 3807), and Employee Retention Tax Credit Reinstatement Act (S, 3625/H.R. 6161)

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

529 Plans. Qualified Improvement Property. Pass-Through Rates. Temporary and targeted liability protections related to the COVID-19 pandemic. H.R. 1381/S. 480: the Main Street Tax Certainty Act of 2021. Treasury (Reg.) Title: Coronavirus State and Local Fiscal Recovery Funds (RIN 1505-AC77). Internal Revenue Code Section 1031. Stepped-up Basis. H.R. 6161: the ERTC Reinstatement Act. 3.8% Net Investment Income Tax. Inflation Reduction Act of 2022. H.R. 9092: the Family and Small Business Taxpayer Protection Act.

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

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

Government-mandated project labor agreements (PLAs) on federal and federally assisted construction projects. Executive Order 13202: Preservation of Open Competition and Government Neutrality Towards Government Contractors and Labor Relations on Federal and Federally Funded Construction Projects - February 17, 2001. The American Jobs Plan. Davis-Bacon Act. Executive Order 13502: Use of Project Labor Agreement for Federal Construction Projects - February 6, 2009. Proposal to expand Executive Order 13502: Use of Project Labor Agreements on Federal Construction Projects - February 6, 2009. H.R. 1284/S. 403: the Fair and Open Competition Act. H.R. 842/S. 420: the Protecting the Right to Organize Act. Apprenticeship Programs, generally. H.R. 447: the National Apprenticeship Act of 2021. H.R. 1180: Accurate Workplace Injury and Illness Records Restoration Act . Apprenticeship Requirements on Federal Contracts. Workforce development, generally. Fair Pay and Safe Workplaces/Blacklisting policies. Fair Labor Standards Act. H.R. 1275/S. 406: National Right-to-Work Act. H.R. 5339/ S. 905: the Freedom to Invest in Tomorrows Workforce Act. H.R. 2218/S. 805: the Davis-Bacon Repeal Act. S. 914: the Drinking Water and Wastewater Infrastructure Act of 2021. H.R. 3185/S.1636: Save Local Business Act. H.R.3897: H-2B Returning Worker Exception Act of 2021. National Labor Relations Act. OSHA Mandatory Penalties under Reconciliation. Labor Policies and Tax Hikes under Reconciliation. H.R. 5178: Truth in Employment Act. H.R. 6161: the ERTC Reinstatement Act. DOL-OSHA (Reg.) Title: Heat Injury and Illness Prevention in Outdoor and Indoor Work Setting (RIN 1218-AD39). S.J.Res.29: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Labor relating to "COVID-19 Vaccination and Testing; Emergency Temporary Standard." H.R. 6222: EVs for All Act. Executive Order 14063: Use of Project Labor Agreements for Federal Construction Projects. H.R. 4521: the America COMPETES Act of 2022 (Division J, Section 20302, Section 20204, Section 23911, Section 20304). S. 1260: United States Innovation and Competition Act of 2021 (Section 2506, Section 28). H.R. 963: the Forced Arbitration Injustice Repeal Act of 2022. DOLs forthcoming new proposed rule on the exemption of bona fide executive, administrative, and professional employees from the Fair Labor Standards Acts minimum wage and overtime requirements. S. 3768: Training Americas Workforce Act. DOL-WHD (Reg.) Title: Updating the Davis-Bacon and Related Acts Regulations (RIN: 1235-AA40). H.R. 7309: the Workforce Innovation and Opportunity Act of 2022. The Infrastructure Investment and Jobs Act (PL 117-58). H.R. 7194/S. 3889: the Employee Rights Act. H.R. 4288: the Workforce for an Expanding Economy Act. FAR Council (Reg.) Title: Federal Acquisition Regulation: Use of Project Labor Agreements for Federal Construction Projects (RIN: 9000-AO40). DOL-WHD Reg (Title): Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees (RIN 1235-AA20). DOL-WHD Reg (Title): Independent Contractor Status Under the Fair Labor Standards Act (RIN 1235-AA34). DOL-WHD Reg (Title): Employee or Independent Contractor Classification Under the Fair Labor Standards Act (RIN 1235-AA43). Inflation Reduction Act of 2022. 602 of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3212). NLRB (Title) Reg: Standard for Determining Joint Employer Status (RIN 3142-AA21). NLRB (Title) Reg: Standard for Determining Joint Employer Status (RIN 3142-AA13). West Coast port labor negotiations. Proposed Waiver of Buy America Requirements for De Minimis Costs, Small Grants, and Minor Components. Freight Rail strike. S.J. Res. 61: A joint resolution to provide for the resolution of issues in a railway labor-management dispute, and for other purposes. Supply and availability of transformers and other electrical components. NLRB interpretations that would protect harassing behavior in the workplace and create potential conflicts with federal, state, and local anti-discrimination laws. NLRB members recusal obligations. Efforts to overturn significant precedent at the NLRB, including the policies outlined in the General Counsels Cemex amicus brief and the Boards decisions in American Steel Construction and Thryv, Inc., as well as the Boards anticipated decisions in Ralphs Grocery, Stericycle, and The Atlanta Opera.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT)

Administrative and legislative monitoring and outreach related to COVID-19 relief. Legislative outreach on issues related to the implementation of H.R. 748, CARES Act (P.L. 116-136). H.R. 6161, Employee Retention Tax Credit Reinstatement Act. S. 3625, Employee Retention Tax Credit Reinstatement Act. H.R. 6833, Continuing Appropriations and Ukraine Supplemental Appropriations Act, 2023. H.R. 2617, Consolidated Appropriations Act, 2023 (P.L. 117-328).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Administrative and legislative monitoring and outreach related to COVID-19 relief. Legislative outreach on issues related to the implementation of H.R. 748, CARES Act (P.L. 116-136). H.R. 6161, Employee Retention Tax Credit Reinstatement Act. S. 3625, Employee Retention Tax Credit Reinstatement Act. H.R. 6833, Continuing Appropriations and Ukraine Supplemental Appropriations Act, 2023. H.R. 2617, Consolidated Appropriations Act, 2023 (P.L. 117-328).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The Employee Retention Tax Credit Reinstatement Act (H.R. 6161) Universal Giving Pandemic Response and Recovery Act (S. 618/H.R. 1704) WORK NOW Act (S. 740) To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions (H.R. 2909) Enhancing American Retirement Now Act (S. 4808), provisions related to the Legacy IRA Act Securing a Strong Retirement Act of 2022 (H.R. 2954), provisions related to the Legacy IRA Act

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

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

Biden Administration American Families Plan proposal. S. 2387, Small Business Tax Fairness Act. H.R. 6161, Employee Retention Tax Credit (ERTC) Reinstatement Act. H.R. 5920, Veteran Entrepreneurs Act of 2021.

Client expense: $290,000 · Firm income: Not reported

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

Support for expanding and extending charitable giving in the following bills: Employee Retention Tax Credit (ERTC) Reinstatement legislation - HR 6161/S. 3625 Universal Giving Pandemic Response and Recovery Act - HR 1704/S.618 Legacy IRA Act - HR. 2954/S.243 Performing Artist Tax Parity Act of 2021 (PATPA Act) - HR 4750/S.2872

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

House Bills H.R. 842, the Protecting the Right to Organize (PRO) Act of 2021 - oppose. H.R. 1381, the Main Street Tax Certainty Act - support. H.R. 3185, the Save Local Business Act - support. Sec. 804 of H.R. 4350, the National Defense Authorization Act for Fiscal Year 2023, Minimum Wage for Employees of Department of Defense Contractors - oppose. H.R. 6161, the Employee Retention Tax Credit Reinstatement Act. - support. H.R. 1284, the Fair and Open Competition Act - support. H.R. 5743, the Ensuring Workers Get PAID Act of 2021 - support. H.R. 3425, the Saving Gig Economy Taxpayers Act - support. H.R. 6913, the Stop the Nosy Obsession with Online Payments Act (SNOOP Act) of 2022 - support. H.R. 8152, the American Data Privacy and Protection Act - oppose. H.R. 7701, the Wage Theft Prevention and Recovery Act - oppose. H.R. 6833, the Affordable Insulin Now Act - express concern. H.R. 7505, the American Innovation and Choice Online Act of 2022 - support. H.R. 8874, the Credit Card Competition Act of 2022 - support. Schakowsky amendment #3 to H.R. 7900, the National Defense Authorization Act for Fiscal Year 2023 - oppose. H.R. 8594, the Restore Protections for Dialysis Patients Act (RPDPA) - oppose. H.R. 9092, the Family and Small Business Taxpayer Protection Act - support. Senate Bills S. 53, the Raise the Wage Act of 2021 - oppose. S. 480, the Main Street Tax Certainty Act - support. S. 420, the Protecting the Right to Organize (PRO) Act of 2021 - oppose. S. 1636, the Save Local Business Act - support. S. 2239, the Unnecessary Agency Regulations Reduction Act of 2021 - support. S. 403, the Fair and Open Competition Act - support. S. 3074, the Ensuring Workers Get PAID Act of 2021 - support. S. 3889, the Employee Rights Act - support S. 3625, the Employee Retention Tax Credit Reinstatement Act - support S. 3546, the Stop the Nosy Obsession with Online Payments Act (SNOOP Act) of 2022 - support. The Improving Needed Safeguards for Users of Lifesaving Insulin Now (INSULIN Act) - express concern. S. 2992, the American Innovation and Choice Online Act - support. S. 4293, the Pharmacy Benefit Manager Transparency Act of 2022 - support. ENABLERS Act amendment to National Defense Authorization Act - oppose. S. 4674, the Credit Card Competition Act of 2022 - support. S. 4750/H.R. 8594, the Restore Protections for Dialysis Patients Act (RPDPA) - oppose. Braun and Hassan Amendment - FDA User Fee Reauthorization - small business user fee waiver - support. Other Issues Transparency in operations of Pharmacy Benefit Managers (PBMs) - support. Revision of the Navigable Waters Protection Rule (NWPR) - oppose. Government-mandated Project Labor Agreements - oppose. Comments Department of Labor Wage and Hour Division Notice of Proposed Rulemaking titled Employee or Independent Contractor Classification Under the Fair Labor Standards Act, RIN1235-AA43, 87 Fed. Reg. 62218 (Oct 13, 2022) Comments on NLRB Notice of Proposed Rulemaking titled Standard for Determining Joint-Employer Status, RIN 3142-AA21, 87 Fed. Reg. 54641(Sept 7, 2022), 87 Fed. Reg. 63465 (Oct 19, 2022)

Client expense: $945,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA)

Tax incentives for charitable donations, including gifts of property. Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (S. 618/H.R. 1704; H.R. 1081) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (S. 243; and provisions in H.R. 2954, Securing a Strong Retirement Act of 2022), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities. Provisions to increase charitable giving and include nonprofits, including museums, in SBA and other loan and loan forgiveness programs. Extend the Employee Retention Tax Credit (ERTC) beyond 2021, modify nonprofit eligibility beyond the current gross receipts test, and oppose 4th quarter 2021 elimination in H.R. 3684. Support H.R. 6161/S. 3625 to provide for a reinstatement of the Employee Retention Tax Credit through 2021.

Client expense: $23,275 · Firm income: Not reported

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

Advocated for proposals to provide COVID relief for/support recovery of travel agencies and other hard-hit businesses, including the Employee Retention Tax Credit Restoration Act (S. 3625/H.R. 6161).

Client expense: $15,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES

Highway Trust Fund Solvency including federal user fees; Infrastructure Funding and Financing; Financial Accounting Standards Board issues; POC method of accounting; Energy Efficiency Tax Incentives, including Section 179D; Private Activity Bond Cap Increase for Qualified Highway and Freight Facilities; Private Activity Bond Cap Increase for Water and Sewage Facilities; Lookback Accounting; Estate Tax; Stepped-Up Basis and Realization of Capital Gains at Death; Pass-through Business Taxation; Section 199A Qualified Business Income Deduction; Cash Accounting; Net Operating Losses (NOLs); Excess Business Loss Limitation Rules (Section 461(l)); Municipal Bond Depreciation; Advanced Refunding of Municipal Bonds; Limitation on Net Interest Expense (Section 163(j)); Opportunity Zones; Foreign Investment in Real Property Tax Act; Work Opportunity Tax Credit (WOTC); New Markets Tax Credit (NMTC); Paid Leave Tax Credits; Employee Retention Tax Credit; Main Street Tax Certainty Act (H.R. 1381/S. 480); Death Tax Repeal Act (H.R. 1712/S. 617); Public Building Renewal Act (H.R. 1396); BUILD Act (H.R. 451); American Rescue Plan Act of 2021 (H.R. 1319); Sensible Taxation and Equity Promotion Act; S.1298 Clean Energy for America Act; H.R.5376 - Build Back Better Act; H.R.3684 (as amended)- Infrastructure Investment and Jobs Act; H.R.3684- INVEST in America Act; Tax incentives for the purchase of electric vehicles (30D), and commercial electric vehicles; Prevailing wage and apprenticeship requirements associated with tax incentives; Reporting of bank deposits to Internal Revenue Service; Mandatory funding for Internal Revenue Service; Employee Retention Tax Credit Reinstatement Act (H.R. 6161); S.3609 Gas Prices Relief Act of 2022; H.R. 6787 Gas Prices Relief Act of 2022; Net Investment Income Tax; H.R.5376, Inflation Reduction Act of 2022

Client expense: $261,261 · Firm income: Not reported

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

- S. 243 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R.2954: Securing a Strong Retirement Act of 2021, including Legacy IRA Act - S. 2872 / H.R. 4750: Performing Artist Tax Parity Act and Qualified Performing Artist Tax Deduction - H.R.6161 / S. 3625: To amend the Internal Revenue Code of 1986 to temporarily reinstate the employee retention credit for employers subject to closure due to COVID-19 - Infrastructure Legislation: Reinstatement and improvement of 4th Quarter Employee Retention Tax Credit - S.618 / HR.1704: Universal Giving Pandemic Response Act - Charitable giving: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving - Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1319, American Rescue Plan Act of 2021, To secure provider relief for assisted living and other senior congregate care communities; H.R.1799, PPP Extension Act of 2021, To extend the deadline for application of paycheck protection program loans for eligible senior living providers; H.R.842, Protecting the Right to Organize Act of 2021, To prevent legislation that would exacerbate workforce challenges among senior living providers; S.420, Protecting the Right to Organize Act of 2021, To prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.1848, Leading Infrastructure for Tomorrow's America Act, To advance measures that will target national investments in the infrastructure needs of long-term care facilities; H.R.331, the Nurses CARE Act, to extend temporary nurse aide authorizations and meet care needs of seniors; H.R.4131, the Better Care Betters Jobs Act, to support investments in long-term care services specifically for home and community based services; S.2210, the Better Care Betters Jobs Act, to support investments in long-term care services specifically for home and community based services; H.R.5376, the Build Back Better Act, to support investments in long-term care services and workforce development; H.R.5823, the Pandemic Risk Insurance Act, to provide federal reinsurance for pandemic related losses and ensure availability of coverage related to pandemics; H.R.5963, he Provider Relief Fund Improvement Act, to release all available provider relief funds to reimburse expenses and losses attributed to COVID-19; H.R.6161, the Employee Retention Tax Credit Reinstatement Act, to restore eligibility for senior living providers to claim the tax credit that was ended prematurely, and help with workforce challenges; H.R.6530, the SENIOR Act of 2022, to provide targeted financial relief for senior living providers and workforce development grants to address staffing shortages; S.2415, the Long-Term Care Affordability Act, to provide additional tax-preferred savings options for Americans to plan for their long-term care needs; H.R.7107, the Long-Term Care Affordability Act, to provide additional tax-preferred savings options for Americans to plan for their long-term care needs; S.3799, PREVENT Pandemics Act, to plan for and better prepare for future pandemics and the impact on senior living operators; S.3611, the Provider Relief Fund Improvement Act, to release all available provider relief funds to reimburse expenses and losses attributed to COVID-19; S.4169, the Expanding Veterans Options for Long Term Care Act, to establish a pilot program to allow Veterans to access assisted living care services; H.R.447, the National Apprenticeship Act of 2021, to provide the DOL's Office of Apprenticeships statutory authority to address workforce shortages; H.R.3807, The Restaurant Revitalization Fund Replenishment Act of 2021, to provide supplemental relief for certain businesses impacted by COVID-19; H.R.8750, the Expanding Veterans Options for Long Term Care Act, to establish a pilot program to allow Veterans to access assisted living care services; H.R.2617, Consolidated Appropriations Act, 2023, to provide workforce development programs, disaster relief funding, retirement savings, low-income seniors housing, dementia research, and telehealth programs.

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

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, White House Office

Support for strengthening and expanding the charitable tax deduction H.R. 1081. Temporary expansion of universal charitable giving incentive S. 618, H.R. 1704. Protecting the charitable deduction from other changes made in the tax code. Protection and expansion of the IRA charitable rollover provision. S. 243 H.R. 2954. Employee Retention Tax Credit Reinstatement Act H.R. 6161. S. 3625 Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Support for increasing the charitable mileage rate. H.R. 7432 H.R. 8265 S.4691

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

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

Hard-Hit Small Business Relief Fund Act (S.4471) Employee Retention Tax Credit Reinstatement Act (S.3625/H.R.6161)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

The PHIT Act (H.R. 3109; S. 844) to allow for physical activity expenses to be paid out of tax preferred health saving vehicles. Restoration of the ERTC for the 4th quarter of 2021 (HR 6161/S. 3625).

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Covid-related legislation including: additional Covid relief funding, Employee Retention Tax Credit Reinstatement Act (H.R. 6161, S. 3625), The Family Fun Act (H.R. 3392), Hospitality and Commerce Job Recovery Act, HR 1346/S. 477. Relief for Restaurants and other Hard Hit Small Businesses Act of 2022 (H.R.3807)

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

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

Issues related to S. 3625/H.R. 6161, the Employee Retention Tax Credit (ERTC) Reinstatement Act.

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

Issues related to the Employee Retention Tax Credit, including provisions in the Infrastructure Investment and Jobs Act (P.L. 117-58), Employee Retention Tax Credit Reinstatement Act (H.R. 6161/S.3625), and the Consolidated Appropriations Act of 2022 (P.L. 117-103).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Employee Retention Tax Credit H.R. 6161 Depreciation rules Interest deductibility Section 163(j) Tax Provisions of the Inflation Reduction Act relative to vehicle and equipment electrification

Client expense: $150,000 · Firm income: Not reported

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

1. S.2511 - Revitalizing Downtowns Act 2. S. 3625 / H.R. 6161 - Employee Retention Tax Credit Extension Act

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Last-in, First-out(LIFO) Inventory Accounting Method; General Federal tax policy; S.617 + HR.1712, Death Tax Repeal Act; S.480 + HR.1381, Main Street Tax Certainty Act of 2021; HR.5317, Commonsense Reporting Act; HR.6161, Employee Retention Tax Credit Reinstatement Act; HR.4768 (Taxing Big Oil Profiteers Act) specific provisions ending the use of LIFO method of accounting by large oil and gas trades or businesses; Section 199(A) Small Business Deduction;

Client expense: $156,166 · Firm income: Not reported

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

Supported passage of the Employee Retention Tax Credit Reinstatement Act (H.R. 6161/S.3625). Engaged on the process of ERTC payments. Encouraged a tax credit for upgrading to energy efficient R-290 equipment

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

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

H.R. 6161/S. 3625- All matters pertaining to the restoration of the 4th quarter 2021 Employee Retention Tax Credit

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Hard-Hit Small Business Relief Fund Act (S.4471) Employee Retention Tax Credit Reinstatement Act (S.3625/H.R.6161)

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

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

Employee Retention Tax Credit H.R. 6161 Depreciation rules Interest deductibility Section 163(j)

Client expense: $150,000 · Firm income: Not reported

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

Government-mandated project labor agreements (PLAs) on federal and federally assisted construction projects. Executive Order 13202: Preservation of Open Competition and Government Neutrality Towards Government Contractors and Labor Relations on Federal and Federally Funded Construction Projects - February 17, 2001. The American Jobs Plan. Davis-Bacon Act. Executive Order 13502: Use of Project Labor Agreement for Federal Construction Projects - February 6, 2009. Proposal to expand Executive Order 13502: Use of Project Labor Agreements on Federal Construction Projects - February 6, 2009. H.R. 1284/S. 403: the Fair and Open Competition Act. H.R. 842/S. 420: the Protecting the Right to Organize Act. Apprenticeship Programs, generally. H.R. 447: the National Apprenticeship Act of 2021. OSHA COVID-19 Emergency Temporary Standard, pursuant to Executive Order 13999, Protecting Worker Health and Safety. H.R. 1180: Accurate Workplace Injury and Illness Records Restoration Act . Apprenticeship Requirements on Federal Contracts. Workforce development, generally. Fair Pay and Safe Workplaces/Blacklisting policies. Fair Labor Standards Act. H.R. 1275/S. 406: National Right-to-Work Act. H.R. 5339/ S. 905: the Freedom to Invest in Tomorrows Workforce Act. H.R. 2218/S. 805: the Davis-Bacon Repeal Act. S. 914: the Drinking Water and Wastewater Infrastructure Act of 2021. H.R. 3185/S.1636: Save Local Business Act. DOL-OSHA (Reg.) Title: Occupational Exposure to COVID-19; Emergency Temporary Standard (RIN 1218-AD36). H.R.3897: H-2B Returning Worker Exception Act of 2021. National Labor Relations Act. OSHA Mandatory Penalties under Reconciliation. Labor Policies and Tax Hikes under Reconciliation. H.R. 5178: Truth in Employment Act. H.R. 6161: the ERTC Reinstatement Act. DOL-OSHA (Reg.) Title: Heat Injury and Illness Prevention in Outdoor and Indoor Work Setting (RIN 1218-AD39). COVID-19 Vaccination and Testing Emergency Temporary Standard, as required by President Bidens Path Out of the Pandemic COVID-19 Action Plan. DOL-OSHA (Reg.) Title: COVID-19 Vaccination and Testing; Emergency Temporary Standard (RIN 1218-AD42). S.J.Res.29: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Labor relating to "COVID-19 Vaccination and Testing; Emergency Temporary Standard." H.R. 6222: EVs for All Act. Executive Order 14063: Use of Project Labor Agreements for Federal Construction Projects. H.R. 4521: the America COMPETES Act of 2022 (Division J, Section 20302, Section 20204, Section 23911, Section 20304). S. 1260: United States Innovation and Competition Act of 2021 (Section 2506, Section 28). H.R. 963: the Forced Arbitration Injustice Repeal Act of 2022. DOLs forthcoming new proposed rule on the exemption of bona fide executive, administrative, and professional employees from the Fair Labor Standards Acts minimum wage and overtime requirements. S. 3768: Training Americas Workforce Act. DOL-WHD (Reg.) Title: Updating the Davis-Bacon and Related Acts Regulations (RIN: 1235-AA40). USDA (Reg) Title: Agriculture Acquisition Regulation (AGAR) (RIN 0599-AA28). H.R. 7701: the Wage Theft Prevention and Wage Recovery Act. H.R.7688: Consumer Fuel Price Gouging Prevention Act. H.R. 7309: the Workforce Innovation and Opportunity Act of 2022. The Infrastructure Investment and Jobs Act (PL 117-58). H.R. 7194/S. 3889: the Employee Rights Act. H.R. 4288: the Workforce for an Expanding Economy Act. DOL-OSHA (Reg) Title: Occupational Exposure to COVID-19 in Healthcare Settings; Notice of limited reopening of comment period (RIN 1218-AD36). FAR Council (Reg.) Title: Federal Acquisition Regulation: Use of Project Labor Agreements for Federal Construction Projects (RIN: 9000-AO40). DOL's forthcoming proposed rule on Employee or Independent Contractor Classification Under the Fair Labor Standards Act. DOL-WHD Reg (Title): Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees (RIN 1235-AA20). DOL-WHD Reg (Title): Independent Contractor Status Under the Fair Labor Standards Act (RIN 1235-AA34). NLRB interpretations that would protect harassing behavior in the workplace and create potential conflicts with federal, state, and local anti-discrimination laws. NLRB members recusal obligations. Efforts to overturn significant precedent at the NLRB. H.R. 7900: the National Defense Authorization Act of Fiscal Year 2023 (Amendments 2,3,4,13,237, 403,413,809,1083). En Bloc Amendment #4 to the Transportation HUD and Military Construction-Veterans Affairs appropriations in H.R. 8294. Inflation Reduction Act of 2022. 602 of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3212). H.R. 2193: the Asuncion Valdivia Heat Illness and Fatality Prevention Act of 2021 and the Amendment in the Nature of a Substitute to H.R. 2193. Workplace safety, generally. NLRB (Title) Reg: Standard for Determining Joint Employer Status (RIN 3142-AA21). NLRB (Title) Reg: Standard for Determining Joint Employer Status (RIN 3142-AA13). West Coast port labor negotiations.

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

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT)

529 Plans. Qualified Improvement Property. Pass-Through Rates. Temporary and targeted liability protections related to the COVID-19 pandemic. H.R. 1381/S. 480: the Main Street Tax Certainty Act of 2021. Treasury (Reg.) Title: Coronavirus State and Local Fiscal Recovery Funds (RIN 1505-AC77). Internal Revenue Code Section 1031. Stepped-up Basis. H.R. 6161: the ERTC Reinstatement Act. 3.8% Net Investment Income Tax. Inflation Reduction Act of 2022.

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

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

1. Partnership Tax Reform Legislation (Draft) 2. S. 3625 / H.R. 6161 - Employee Retention Tax Credit Extension Act

Client expense: $75,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136. Implementation of the Paycheck Protection Program Flexibility Act of 2020, Pub. L. No. 116-142. H.R. 793/S. 255, RESTAURANTS Act of 2021. Implementation of the American Rescue Plan Act of 2021, Pub. L. No. 117-2. S. 537, Healthy Workplaces Act. H.R. 1398/S. 122, Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act. H.R. 3807/S. 2091, Restaurant Revitalization Fund Replenishment Act of 2021. H.R. 1381/S. 480, Main Street Tax Certainty Act. S. 2387, Small Business Tax Fairness Act. Tax rates, including corporate, individual, small business, and proposed cap on 199A. Estate tax, capital gains, and step-up basis. H.R. 4568, ENTREE Act. Net Investment Income Tax (NIIT). H.R. 6161/S. 3625, Employee Retention Tax Credit Reinstatement Act. S. 2675, Continuing Emergency Support for Restaurants Act. Restaurant Revitalization Funds. H.R. 5376, Inflation Reduction Act of 2022, proposed cap on 199A. IRS tax enforcement. FICA tax trip credit. S. 3909, Military Spouse Hiring Act.

Client expense: $700,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 1081, Charitable Giving Tax Deduction Act, In support of increasing the charitable giving deduction; S. 243/H.R. 2909, Legacy IRA Act, In support of incentivizing more charitable giving by seniors; S. 3625/H.R. 6161, Employee Retention Tax Credit Reinstatement Act, In support of maintaining and strengthening the Employee Retention Tax Credit; S. 3993/H.R 2953, SAFER Act/Savings Access for Escaping and Rebuilding Act of 2021, In support of strengthening the economic security of domestic and sexual assault survivors and their families; In support of a permanent expansion of and fully refundable child tax credit; In support of a permanent earned income tax credit.

Client expense: $87,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Covid-related legislation including: Hospitality and Commerce Job Recovery Act (H.R. 1346/S. 477), Relief for Restaurants and other Hard Hit Small Businesses Act of 2022 (H.R. 3807), and Employee Retention Tax Credit Reinstatement Act (S, 3625/H.R. 6161)

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Supported passage of the Employee Retention Tax Credit Reinstatement Act (H.R. 6161/S.3625). Engaged on the process of ERTC payments. Encouraged a tax credit for upgrading to energy efficient R-290 equipment

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

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

The Employee Retention Tax Credit Reinstatement Act (H.R. 6161) Universal Giving Pandemic Response and Recovery Act (S. 618/H.R. 1704) WORK NOW Act (S. 740) To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions (H.R. 2909) Enhancing American Retirement Now Act (S. 4808), provisions related to the Legacy IRA Act Securing a Strong Retirement Act of 2022 (H.R. 2954), provisions related to the Legacy IRA Act

Client expense: $180,000 · Firm income: Not reported

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

House Bills H.R. 842, the Protecting the Right to Organize (PRO) Act of 2021 - oppose. H.R. 1712, the Death Tax Repeal Act - support. H.R. 1381, the Main Street Tax Certainty Act - support. H.R. 3185, the Save Local Business Act - support. Sec. 804 of H.R. 4350, the National Defense Authorization Act for Fiscal Year 2023, Minimum Wage for Employees of Department of Defense Contractors - oppose. H.R. 3725, the Relief and Equity for Small Businesses through Tax (REST) Act - support. H.R. 4558, the Tax Fairness for the Self-Employed Act - support. H.R. 5318, the Commonsense Reporting Act - support. H.R. 5376, the Build Back Better Act - oppose. H.R. 5723, the Social Security 2100: A Sacred Trust - oppose. H.R. 6161, the Employee Retention Tax Credit Reinstatement Act. - support. H.R. 1284, the Fair and Open Competition Act - support. H.R. 5743, the Ensuring Workers Get PAID Act of 2021 - support. H.R. 3425, the Saving Gig Economy Taxpayers Act- support. H.R. 6913, the Stop the Nosy Obsession with Online Payments Act (SNOOP Act) of 2022 - support. H.R. 6852, the Porch Pirates Act of 2022 - support. H.R. 8152, the American Data Privacy and Protection Act - oppose. H.R. 7701, the Wage Theft Prevention and Recovery Act - oppose. H.R. 4395, the Payment Choice Act of 2021 - oppose. H.R. 6833, the Affordable Insulin Now Act - express concern. H.R. 7505, the American Innovation and Choice Online Act of 2022 - support. H.R. 8874, the Credit Card Competition Act of 2022 - support. H.R. 2193, the Asuncion Valdivia Heat Illness and Fatality Prevention Act of 2022 - oppose. Schakowsky amendment #3 to H.R. 7900, the National Defense Authorization Act for Fiscal Year 2023 - oppose. Senate Bills S. 53, the Raise the Wage Act of 2021 - oppose. S. 617, the Death Tax Repeal Act of 2021 - support. S. 480, the Main Street Tax Certainty Act - support. S. 420, the Protecting the Right to Organize (PRO) Act of 2021 - oppose. S. 1636, the Save Local Business Act - support. S. 2239, the Unnecessary Agency Regulations Reduction Act of 2021 - support. S. 403, the Fair and Open Competition Act - support. S. 3074, the Ensuring Workers Get PAID Act of 2021 - support. S. 3889, the Employee Rights Act - support S. 3625, the Employee Retention Tax Credit Reinstatement Act - support S. 3546, the Stop the Nosy Obsession with Online Payments Act (SNOOP Act) of 2022 - support. The Improving Needed Safeguards for Users of Lifesaving Insulin Now (INSULIN Act) - express concern. S. 2992, the American Innovation and Choice Online Act - support. S. 4293, the Pharmacy Benefit Manager Transparency Act of 2022 - support. ENABLERS Act amendment to National Defense Authorization Act - oppose. S. 4674, the Credit Card Competition Act of 2022 - support H.R. 8152, the American Data Privacy and Protection Act - oppose H.R. 5376, the Inflation Reduction Act of 2022. - oppose. Crapo amendment to the Inflation Reduction Act of 2022 to protect small businesses from increased audits - support. Other Issues Transparency in operations of Pharmacy Benefit Managers (PBMs) - support. Revision of the Navigable Waters Protection Rule (NWPR) - oppose. Expansion of Net Investment Income Tax and Extension of Loss Limitation Rules - oppose. Increased competition and transparency for hospital and provider monopolies in healthcare - support. FDA User Fee Reauthorization - Braun Amendment - Small Business user fee waiver - support.

Client expense: $1,010,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA)

Supported passage of the Employee Retention Tax Credit Reinstatement Act (H.R. 6161/S.3625). Engaged on the process of ERTC payments.

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

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

Support for strengthening and expanding the charitable tax deduction H.R. 1081. Temporary expansion of universal charitable giving incentive S. 618, H.R. 1704. Protecting the charitable deduction from other changes made in the tax code. Protection and expansion of the IRA charitable rollover provision. S. 243 H.R. 2954. Employee Retention Tax Credit Reinstatement Act H.R. 6161. S. 3625 Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Support for allowing the IRS to make adjustments to volunteer mileage. H.R. 7432 H.R. 8265

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

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

H.R.1319, American Rescue Plan Act of 2021, To secure provider relief for assisted living and other senior congregate care communities; H.R.1799, PPP Extension Act of 2021, To extend the deadline for application of paycheck protection program loans for eligible senior living providers; H.R.842, Protecting the Right to Organize Act of 2021, To prevent legislation that would exacerbate workforce challenges among senior living providers; S.420, Protecting the Right to Organize Act of 2021, To prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.1848, Leading Infrastructure for Tomorrow's America Act, To advance measures that will target national investments in the infrastructure needs of long-term care facilities; H.R.331, the Nurses CARE Act, to extend temporary nurse aide authorizations and meet care needs of seniors; H.R.4131, the Better Care Betters Jobs Act, to support investments in long-term care services specifically for home and community based services; S.2210, the Better Care Betters Jobs Act, to support investments in long-term care services specifically for home and community based services; H.R.5376, the Build Back Better Act, to support investments in long-term care services and workforce development; H.R.5823, the Pandemic Risk Insurance Act, to provide federal reinsurance for pandemic related losses and ensure availability of coverage related to pandemics; H.R.5963, he Provider Relief Fund Improvement Act, to release all available provider relief funds to reimburse expenses and losses attributed to COVID-19; H.R.6161, the Employee Retention Tax Credit Reinstatement Act, to restore eligibility for senior living providers to claim the tax credit that was ended prematurely, and help with workforce challenges; H.R.6530, the SENIOR Act of 2022, to provide targeted financial relief for senior living providers and workforce development grants to address staffing shortages; S.2415, the Long-Term Care Affordability Act, to provide additional tax-preferred savings options for Americans to plan for their long-term care needs; H.R.7107, the Long-Term Care Affordability Act, to provide additional tax-preferred savings options for Americans to plan for their long-term care needs; S.3799, PREVENT Pandemics Act, to plan for and better prepare for future pandemics and the impact on senior living operators; S.3611, the Provider Relief Fund Improvement Act, to release all available provider relief funds to reimburse expenses and losses attributed to COVID-19; S.4169, the Expanding Veterans Options for Long Term Care Act, to establish a pilot program to allow Veterans to access assisted living care services; H.R.447, the National Apprenticeship Act of 2021, to provide the DOL's Office of Apprenticeships statutory authority to address workforce shortages; H.R.3807, The Restaurant Revitalization Fund Replenishment Act of 2021, to provide supplemental relief for certain businesses impacted by COVID-19; H.R.8750, the Expanding Veterans Options for Long Term Care Act, to establish a pilot program to allow Veterans to access assisted living care services.

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

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, White House Office