Family Farm and Small Business Exemption Act

ASKED TO SUPPORT THE FOLLOWING: - S.1237/H.R.1250, the Family Farm and Small Business Exemption Act, which would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education. - S.4297/H.R.8147, the Repealing Big Brother Overreach Act, which would repeal the Corporate Transparency Act (CTA). - S.3625/H.R.5119, the Protect Small Business and Prevent Illicit Financial Activity Act, which would extend the deadline for companies to report certain beneficial ownership information to the Department of the Treasury's Financial Crimes Enforcement Network (FinCEN).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1237/H.R. 1250 - Family Farm Small Business Exemption Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann led an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations. Kansas Farm Bureau is monitoring the 40B rule, and the proposed 45Z rule, both pertaining to Sustainable Aviation Fuel (SAF). We support the 45Z rule being based off domestically produced feedstocks and expanding the tax credit to additional grain commodities other than the 40B allowed corn and soybean grains. Other issues we are monitoring include, Biodiesel Tax Credits Renewable Energy Tax Credits Cost Recovery and Depreciation Issues Extend Bonus Depreciation Business Income Deduction Corporate Tax Rate Like-Kind Exchanges (Section 1031) S. 1706, The Main Street Tax Certainty Act S. 1108, The Death Tax Repeal Act The American Families and Jobs Act (H.R. 3936, H.R. 3937, H.R. 3938) H.R. 7024 - The Tax Relief for American Families and Workers Act

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

HR 541: Beginning Agriculturist Lifetime Employment Act of 2023 (BALE Act of 2023) Agriculture Inclusiveness Agriculture Appropriations H.R. 4736 Investing in Rural America Act HR 3139/S2371, ACRE Act Climate/Food and Agriculture Climate Alliance (FACA) Farm Bill Renewable Energy Rural Business Investment Company (RBIC) Program Legislation S. 1756 / HR 4940 Fishing Industry Credit Enhancement Act Crop Insurance Rural Housing Issues Agriculture Exports S. 2890 / HR 5631 Producer and Agricultural Credit Enhancement Act HR 3904/S.2458 Crop Insurance for Future Farmers Act NASS Modernization Legislation HR 5877, USDA Express Loan Program Act HR 8467, The Farm, Food and National Security Act of 2024 S.3497, FARM Home Loans Act HR 6564, Farm Credit Adjustment Act Farmer Mac S.1237/H.R. 1250 - Family Farm and Small Business Exemption Act

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

Legislative Lobbying ReportJuly 1 - September 30, 2024 Senate S. 161 by KAINE (D-VA) Jumpstarting Our Businesses by Supporting Students (JOBS) Act S. 365 by DURBIN (D-IL) Dream Act of 2023 S. 528 by GRASSLEY (R-IA) Understanding the True Cost of College S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act S. 1041 by BROWN (D-OH) Restoring Overtime Pay Act of 2023 S. 1309 by SCHATZ (D-HI) Student Veterans Transparency and Protection Act of 2023 S. 1341 by REED (D-RI) the EDUCATORS act S. 1349 by CASSIDY (R-LA) College Transparency Act S. 1488 by GILLIBRAND the EATS Act S. 2750 by Hawley (R-MO) Dump Investments in Troublesome Communist Holdings (DITCH) Act S. 2901 by KLOBUCHER (D-MN) Stop Campus Hazing Act S. 3296 by HASSAN (D-NH) Upskilling and Retraining Assistance Act S. 3355 by SCOTT (R-FL) Changing our Learning, Loans, Endowments and Graduation Expectations Act S. 3362 by TILLIS (R-NC) DETERRENT Act S. 3465 by COTTON (R-AR) Woke Endowment Security Tax Act S. 3514 by Vance (R-OH) College Endowment Accountability Act S. J. Res. 22 by CASSIDY (R-LA) Congressional Review Act to disallow student loan forgiveness S. 4595 by HIRONO (D-HI) Pell Grant Preservation and Expansion Act S. 4565 by SHAHEEN (D-NH) Student Protection and Success Act S. 4942 by BALDWIN (D-WI) Departments of Labor-HHS-Education Appropriations Act of 2025 S. 5004 by WARREN (D-MA) Student Food Security Act House H. R. 309 by BONAMICI (D-OR) Opportunity to Address College Hunger Act H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H. R. 1157 by BARR (R-KY) Countering the PRC Malign Influence Fund Authorization Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H. R. 1398 by GOODEN (R-TX) Protect Americas Innovation and Economic Security from CCP Act H. R. 1516 Department of Homeland Security Restrictions on Confucius Institutes and Chinese Entities of Concern Act H. R. 1767 by RAMIREZ (D-IL) Student Veterans Benefit Restoration Act H.R. 2395 by TAKANO (D-CA) Restoring Overtime Pay Act of 2023 H.R. 2401 by BONAMICI (D-OR) RISE Act H.R. 2670 by ROGERS (R-AL) National Defense Authorization Act of 2024 H.R. 2957 by KRISHNAMOORTHI (D-IL) College Transparency Act H. R. 2992 by ADAMS (D-NC) the EDUCATORS Act H.R. 3000 by DOGGETT (D-TX) Tax-Free Pell Grant Act H. R. 3183 by GOMEZ (D-CA) the EATS Act H.R. 3453 by Van Duyne (R-TX) Higher Standards for Higher Education Act H.R. 3601 by CARTWRIGHT (D-PA) Student Veteran Work Study Modernization Act H.R. 3711 by MOLINARO (R-NY) Schools Not Shelters Act H.R. 3724 by OWENS (R-UT) End Woke Higher Education Act H.R. 3981 by MCGARVEY (D-KY) Isakson-Roe Education Oversight Expansion Act H.R. 4380 by MURPHY (R-NC) Protecting Endowments from our Adversaries Act H. R. 4366 by CARTER (R-TX) Consolidated Appropriations Act of 2024 H.R. 4405 by Cleaver (D-MO) Endowment Transparency Act H.R. 5109 by GALLAGHER (R-WI) DITCH Act H.R. 5489 by JOYCE (R-OH) Pell Plus Act of 2023 H.R. 5646 by McBATH (D-GA) Stop Campus Hazing Act H.R. 5914 by VAN ORDEN (R-WI) to improve the processes to approve programs of education for the purpose of educational assistance programs of the Department of Veterans Affairs H.R. 5933 by STEEL (R-CA) DETERRENT Act H.R. 5956 by KIGGANS (R-VA) Transparency for Student Veterans Act pf 2023 H.R. 6090 by LAWLER (R-NY) Antisemitism Awareness Act of 2023 H.R. 6165 by Owens (R-UT) Reporting on Investments in Foreign Adversaries Act (RIFA) H.R. 6401 by DAVIS (D-IL) Upskilling and Retraining Assistance Act H.R. 6402 by FEENSTRA (R-IA) Upward Mobility Act H.R. 6585 by STEFANIK (R-NY) Bipartisan Workforce Pell Act H. R. 6951 by FOXX (R-NC) College Cost Reduction Act H.R. 6620 by CRANE (R-AZ) No Taxpayer Funding for Ivy League Schools Act H.R. 7033 by Calvert (R-CA) Woke Endowment Security Tax Act H.R. 7367 by Burlison (R-MO) Overtime Pay Flexibility Act H.R. 7698 by KILMER (D-WA) and BARR (R-KY) the Building Civic Bridges Act H.R. 7863 by WILLIAMS (R-NY) Respecting the First Amendment on Campus Act H.R. 7686 by GARCIA (R-CA) To amend the Research and Development, Competition, and Innovation Act to clarify the definition of foreign country for purposes of malign foreign talent recruitment restriction H. R. 8807by POCAN (D-WI) Pell Grant Preservation and Expansion Act H.R.8534 BY GOOD (R-VA) Protecting Student Athletes Economic Freedom Act H.R.8648 by CHAVEZ-DEREMER (R-OR) Civil Rights Protection Act of 2024 H.R.8818 by McMORRIS RODGERS (R-WA) American Privacy Rights Act of 2024 H.R. 8913 by FERGUSON (R-GA) Protecting American Students Act H.R. 8914 by MALLIOTAKIS (R-NY-11) University Accountability Act H. R. 9029 by ADERHOLT (R-AL) Departments of Labor-HHS-Education Appropriations Act of 2025 H.R. 9331 by JOYCE (R-OH) Higher Education Accountability Act (HEAT) H. R. 9521 by HAYES (D-CT) Student Food Security Act H. J. Res. 45 by GOOD (R-VA) Congressional Review Act to disallow student loan forgiveness H.J.Res.165 - Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Education relating to "Nondiscrimination on the Basis of Sex in Education Programs or Activities Receiving Federal Financial Assistance" by Miller (R-IL) H. Res 798 by BURGESS (R-UT) condemning the support of Hamas, Hezbollah, and other terrorist organizations at institutions of higher education, which may lead to the creation of a hostile environment for Jewish students, faculty, and staff.

S.1237/H.R. 1250 - Family Farm Small Business Exemption Act

Client expense: $350,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal Student Loans, Federal Work Study, Pell Grant, TRIO H.R. 1250 FAFSA Exemption for Family Farms and Small Businesses /S.R.1237

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

ASKED TO SUPPORT THE FOLLOWING: - S.1237/H.R.1250, the Family Farm and Small Business Exemption Act, which would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education. - S.4297/H.R.8147, the Repealing Big Brother Overreach Act, which would repeal the Corporate Transparency Act (CTA). - S.3625/H.R.5119, the Protect Small Business and Prevent Illicit Financial Activity Act, which would extend the deadline for companies to report certain beneficial ownership information to the Department of the Treasury's Financial Crimes Enforcement Network (FinCEN).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann led an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations. Kansas Farm Bureau is monitoring the 40B rule, and the proposed 45Z rule, both pertaining to Sustainable Aviation Fuel. We support the 45Z rule being based off domestically produced feedstocks and expanding the tax credit to additional grain commodities other than the 40B allowed corn and soybean grains. Other issues we are monitoring include, Biodiesel Tax Credits Renewable Energy Tax Credits Cost Recovery and Depreciation Issues Extend Bonus Depreciation Business Income Deduction Corporate Tax Rate Like-Kind Exchanges (Section 1031) S. 1706, The Main Street Tax Certainty Act S. 1108, The Death Tax Repeal Act The American Families and Jobs Act (H.R. 3936, H.R. 3937, H.R. 3938) H.R. 7024 - The Tax Relief for American Families and Workers Act

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

Legislative Lobbying ReportApril 1 - June 30, 2024 Senate S. 365 by DURBIN (D-IL) Dream Act of 2023 S. 528 by GRASSLEY (R-IA) Understanding the True Cost of College S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act S. 1041 by BROWN (D-OH) Restoring Overtime Pay Act of 2023 S. 1309 by SCHATZ (D-HI) Student Veterans Transparency and Protection Act of 2023 S. 1341 by REED (D-RI) the EDUCATORS act S. 1349 by CASSIDY (R-LA) College Transparency Act S. 1488 by GILLIBRAND the EATS Act S. 2624 by BALDWIN (D-WI) Department of Labor-HHS-Education Appropriations Act for FY 2024K S. 2901 by KLOBUCHER (D-MN) Stop Campus Hazing Act S. 3296 by HASSAN (D-NH) Upskilling and Retraining Assistance Act S. 3355 by SCOTT (R-FL) Changing our Learning, Loans, Endowments and Graduation Expectations Act S. 3362 by TILLIS (R-NC) DETERRENT Act S. 3465 by COTTON (R-AR) Woke Endowment Security Tax Act S. 3514 by Vance (R-OH) College Endowment Accountability Act S. J. Res. 22 by CASSIDY (R-LA) Congressional Review Act to disallow student loan forgiveness S. ## by HIRONO (D-HI) Pell Grant Preservation and Expansion Act S.#### by SHAHEEN (D-NH) Student Protection and Success Act House H. R. 309 by BONAMICI (D-OR) Opportunity to Address College Hunger Act H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H. R. 1767 by RAMIREZ (D-IL) Student Veterans Benefit Restoration Act H.R. 2395 by TAKANO (D-CA) Restoring Overtime Pay Act of 2023 H.R. 2401 by BONAMICI (D-OR) RISE Act H.R. 2670 by ROGERS (R-AL) National Defense Authorization Act of 2024 H.R. 2957 by KRISHNAMOORTHI (D-IL) College Transparency Act H. R. 2992 by ADAMS (D-NC) the EDUCATORS Act H.R. 3000 by DOGGETT (D-TX) Tax-Free Pell Grant Act H. R. 3183 by GOMEZ (D-CA) the EATS Act H.R. 3601 by CARTWRIGHT (D-PA) Student Veteran Work Study Modernization Act H.R. 3711 by MOLINARO (R-NY) Schools Not Shelters Act H.R. 3724 by OWENS (R-UT) Accreditation for College Excellence Act of 2023 H.R. 3746 by McHENRY (R-NC) Fiscal Responsibility Act H.R. 3981 by MCGARVEY (D-KY) Isakson-Roe Education Oversight Expansion Act H.R. 4380 by MURPHY (R-NC) Protecting Endowments from our Adversaries Act H. R. 4366 by CARTER (R-TX) Consolidated Appropriations Act of 2024 H.R. 5109 by GALLAGHER (R-WI) DITCH Act H.R. 5489 by JOYCE (R-OH) Pell Plus Act of 2023 H.R. 5914 by VAN ORDEN (R-WI) to improve the processes to approve programs of education for the purpose of educational assistance programs of the Department of Veterans Affairs H.R. 5933 by STEEL (R-CA) DETERRENT Act H.R. 5956 by KIGGANS (R-VA) Transparency for Student Veterans Act pf 2023 H.R.6090 by LAWLER (R-NY) Antisemitism Awareness Act of 2023 H.R. 6401 by DAVIS (D-IL) Upskilling and Retraining Assistance Act H.R. 6402 by FEENSTRA (R-IA) Upward Mobility Act H.R. 6585 by STEFANIK (R-NY) Bipartisan Workforce Pell Act H. R. 6951 by FOXX (R-NC) College Cost Reduction Act H.R. 6620 by CRANE (R-AZ) No Taxpayer Funding for Ivy League Schools Act H.R. 7033 by Calvert (R-CA) Woke Endowment Security Tax Act H.R. 7367 by Burlison (R-MO) Overtime Pay Flexibility Act H.R. 7698 by KILMER (D-WA) and BARR (R-KY) the Building Civic Bridges Act H. R. ## by SCOTT (D-VA) Pell Grant Preservation Act H.R.8534 BY GOOD (R-VA) Protecting Student Athletes Economic Freedom Act H.R.8648 by CHAVEZ-DEREMER (R-OR) Civil Rights Protection Act of 2024 H.R.8818 by MCMORRIS RODGERS (R-WA) American Privacy Rights Act of 2024 H. J. Res. 45 by GOOD (R-VA) Congressional Review Act to disallow student loan forgiveness H.J.Res.165 - Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Education relating to "Nondiscrimination on the Basis of Sex in Education Programs or Activities Receiving Federal Financial Assistance" by Miller (R-IL) H. Res 798 by BURGESS (R-UT) condemning the support of Hamas, Hezbollah, and other terrorist organizations at institutions of higher education, which may lead to the creation of a hostile environment for Jewish students, faculty, and staff.

ASKED TO SUPPORT THE FOLLOWING: - S.1237/H.R.1250, the Family Farm and Small Business Exemption Act, which would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education. - S.4297/H.R.8147, the Repealing Big Brother Overreach Act, which would repeal the Corporate Transparency Act (CTA). - S.3625/H.R.5119, the Protect Small Business and Prevent Illicit Financial Activity Act, which would extend the deadline for companies to report certain beneficial ownership information to the Department of the Treasury's Financial Crimes Enforcement Network (FinCEN). OTHER: - Signed onto letter to Senator Tuberville and Representative Davidson endorsing S.4297/H.R.8147 (see above for description).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1237/H.R. 1250 - Family Farm Small Business Exemption Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal Student Loans, Federal Work Study, Pell Grant, TRIO H.R. 1250 FAFSA Exemption for Family Farms and Small Businesses /S.R.1237

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann lead an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations. Other issues we are monitoring include, Biodiesel Tax Credits Renewable Energy Tax Credits Cost Recovery and Depreciation Issues Extend Bonus Depreciation Business Income Deduction Corporate Tax Rate Like-Kind Exchanges (Section 1031) S. 1706, The Main Street Tax Certainty Act S. 1108, The Death Tax Repeal Act The American Families and Jobs Act (H.R. 3936, H.R. 3937, H.R. 3938) H.R. 7024 - The Tax Relief for American Families and Workers Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative Lobbying Report January 1 - March 31, 2024 Senate S. 365 by DURBIN (D-IL) Dream Act of 2023 S. 528 by GRASSLEY (R-IA) Understanding the True Cost of College S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act S. 1041 by BROWN (D-OH) Restoring Overtime Pay Act of 2023 S. 1309 by SCHATZ (D-HI) Student Veterans Transparency and Protection Act of 2023 S. 1341 by REED (D-RI) the EDUCATORS act S. 1349 by CASSIDY (R-LA) College Transparency Act S. 1488 by GILLIBRAND the EATS Act S. 2624 by BALDWIN (D-WI) Department of Labor-HHS-Education Appropriations Act for FY 2024K S. 2901 by KLOBUCHER (D-MN) Stop Campus Hazing Act S. 3296 by HASSAN (D-NH) Upskilling and Retraining Assistance Act S. 3355 by SCOTT (R-FL) Changing our Learning, Loans, Endowments and Graduation Expectations Act S. 3362 by TILLIS (R-NC) DETERRENT Act S. 3465 by COTTON (R-AR) Woke Endowment Security Tax Act S. 3514 by Vance (R-OH) College Endowment Accountability Act S. J. Res. 22 by CASSIDY (R-LA) Congressional Review Act to disallow student loan forgiveness House H. R. 309 by BONAMICI (D-OR) Opportunity to Address College Hunger Act H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H.R. 2395 by TAKANO (D-CA) Restoring Overtime Pay Act of 2023 H. R. 1767 by RAMIREZ (D-IL) Student Veterans Benefit Restoration Act H.R. 2401 by BONAMICI (D-OR) RISE Act H.R. 2670 by ROGERS (R-AL) National Defense Authorization Act of 2024 H.R. 2957 by KRISHNAMOORTHI (D-IL) College Transparency Act H. R. 2992 by ADAMS (D-NC) the EDUCATORS Act H. R. 3183 by GOMEZ (D-CA) the EATS Act H.R. 3000 by DOGGETT (D-TX) Tax-Free Pell Grant Act H.R. 3601 by CARTWRIGHT (D-PA) Student Veteran Work Study Modernization Act H.R. 3711 by MOLINARO (R-NY) Schools Not Shelters Act H. R. 3746 by McHENRY (R-NC) Fisal Responsibility Act H.R. 3981 by MCGARVEY (D-KY) Isakson-Roe Education Oversight Expansion Act H.R. 4380 by MURPHY (R-NC) Protecting Endowments from our Adversaries Act H. R. 4366 by CARTER (R-TX) Consolidated Appropriations Act of 2024 H.R. 5109 by GALLAGHER (R-WI) DITCH Act H.R. 5489 by JOYCE (R-OH) Pell Plus Act of 2023 H.R. 5914 by VAN ORDEN (R-WI) to improve the processes to approve programs of education for the purpose of educational assistance programs of the Department of Veterans Affairs H.R. 5933 by STEEL (R-CA) DETERRENT Act H.R. 5956 by KIGGANS (R-VA) Transparency for Student Veterans Act pf 2023 H.R. 6401 by DAVIS (D-IL) Upskilling and Retraining Assistance Act H.R. 6402 by FEENSTRA (R-IA) Upward Mobility Act H.R. 6585 by STEFANIK (R-NY) Bipartisan Workforce Pell Act H. R. 6951 by FOXX (R-NC) College Cost Reduction Act H.R. 6620 by CRANE (R-AZ) No Taxpayer Funding for Ivy League Schools Act H.R. 7033 by Calvert (R-CA) Woke Endowment Security Tax Act H.R. 7698 by KILMER (D-WA) and BARR (R-KY) the Building Civic Bridges Act H. J. Res. 45 by GOOD (R-VA) Congressional Review Act to disallow student loan forgiveness H. Res 798 by BURGESS (R-UT) condemning the support of Hamas, Hezbollah, and other terrorist organizations at institutions of higher education, which may lead to the creation of a hostile environment for Jewish students, faculty, and staff.

Federal Student Loans, Federal Work Study, Pell Grant, TRIO H.R. 1250 FAFSA Exemption for Family Farms and Small Businesses /S.R.1237

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

ASKED TO SUPPORT THE FOLLOWING: - S.1237/H.R.1250, the Family Farm and Small Business Exemption Act, which would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education. - S.3625/H.R.5119, the Protect Small Business and Prevent Illicit Financial Activity Act, which would extend the deadline for companies to report certain beneficial ownership information to the Department of the Treasury's Financial Crimes Enforcement Network (FinCEN). OTHER: - Signed onto letter to Senate Banking leadership asking to support S.3625, the Protect Small Business and Prevent Illicit Financial Activity Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann lead an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations. Other issues we are monitoring include, Biodiesel Tax Credits Renewable Energy Tax Credits Cost Recovery and Depreciation Issues Extend Bonus Depreciation Business Income Deduction Corporate Tax Rate Like-Kind Exchanges (Section 1031) S. 1706, The Main Street Tax Certainty Act S. 1108, The Death Tax Repeal Act The American Families and Jobs Act (H.R. 3936, H.R. 3937, H.R. 3938) H.R. 7024 - The Tax Relief for American Families and Workers Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1237/H.R. 1250 - Family Farm Small Business Exemption Act

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative Lobbying ReportOctober 1-December 31, 2023 Senate S. 365 by DURBIN (D-IL) Dream Act of 2023 S. 528 by GRASSLEY (R-IA) Understanding the True Cost of College S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act S. 1041 by BROWN (D-OH) Restoring Overtime Pay Act of 2023 S. 1341 by REED (D-RI) the EDUCATORS act S. 1349 by CASSIDY (R-LA) College Transparency Act S. 1488 by GILLIBRAND the EATS Act S. 2624 by BALDWIN (D-WI) Department of Labor-HHS-Education Appropriations Act for FY 2024K S. 2901 by KLOBUCHER (D-MN) Stop Campus Hazing Act S.3296 by HASSAN (D-NH) Upskilling and Retraining Assistance Act S. 3362 by TILLIS (R-NC) DETERRENT Act S. J. Res. 22 by CASSIDY (R-LA) Congressional Review Act to disallow student loan forgiveness House H. R. 309 by BONAMICI (D-OR) Opportunity to Address College Hunger Act H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H.R. 2395 by TAKANO (D-CA) Restoring Overtime Pay Act of 2023 H. R. 1767 by RAMIREZ (D-IL) Student Veterans Benefit Restoration Act H.R. 2401 by BONAMICI (D-OR) RISE Act H.R. 2670 by ROGERS (R-AL) National Defense Authorization Act of 2024 H.R. 2957 by KRISHNAMOORTHI (D-IL) College Transparency Act H. R. 2992 by ADAMS (D-NC) the EDUCATORS Act H. R. 3183 by GOMEZ (D-CA) the EATS Act H.R. 3000 by DOGGETT (D-TX) Tax-Free Pell Grant Act H.R. 3601 by CARTWRIGHT (D-PA) Student Veteran Work Study Modernization Act H.R. 3711 by MOLINARO (R-NY) Schools Not Shelters Act H. R. 3746 by McHENRY (R-NC) Fisal Responsibility Act H.R. 3981 by MCGARVEY (D-KY) Isakson-Roe Education Oversight Expansion Act H.R. 5109 by GALLAGHER (R-WI) DITCH Act H.R. 5489 by JOYCE (R-OH) Pell Plus Act of 2023 H.R. 5914 by VAN ORDEN (R-WI) to improve the processes to approve programs of education for the purpose of educational assistance programs of the Department of Veterans Affairs H.R. 5933 by STEEL (R-CA) DETERRENT Act H.R. 5956 by KIGGANS (R-VA) Transparency for Student Veterans Act pf 2023 H.R. 6401 by DAVIS (D-IL) Upskilling and Retraining Assistance Act H.R. 6402 by FEENSTRA (R-IA) Upward Mobility Act H.R. 6585 by STEFANIK (R-NY) Bipartisan Workforce Pell Act H. J. Res. 45 by GOOD (R-VA) Congressional Review Act to disallow student loan forgiveness H. Res 798 by BURGESS (R-UT) condemning the support of Hamas, Hezbollah, and other terrorist organizations at institutions of higher education, which may lead to the creation of a hostile environment for Jewish students, faculty, and staff.

Asked PA House and Senate Members to support and co-sponsor S.1237/H.R.1250, the Family Farm and Small Business Exemption Act by Senator Joni Ernst (R-IA) and Jon Tester (D-MT) and Representatives Tracey Mann (R-KS) and Jimmy Panetta (D-CA). The bill would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education. Asked PA House Members to support S.2623/H.R.4035, the Protecting Small Business Information Act by Senators Mike Rounds (R-SD) and Thomas Tillis (R-NC) and Representatives Patrick McHenry (R-NC) and Deborah Ross (D-NC). This bill would delay the Corporate Transparency Acts January 1, 2024, effective date.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann lead an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal Student Loans, Federal Work Study, Pell Grant, TRIO H.R. 1250 FAFSA Exemption for Family Farms and Small Businesses /S.R.1237

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Asked PA House and Senate Members to support and co-sponsor S.1237/H.R.1250, the Family Farm and Small Business Exemption Act by Senator Joni Ernst (R-IA) and Jon Tester (D-MT) and Representatives Tracey Mann (R-KS) and Jimmy Panetta (D-CA). The bill would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education. Asked PA House Members to support H.R.4035, the Protecting Small Business Information Act by Representative Patrick McHenry. This bill would delay the Corporate Transparency Acts January 1, 2024, effective date Signed onto letter supporting H.R.4035.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative Lobbying ReportJuly 1 - September 30, 2023 Senate S. 365 by DURBIN (D-IL) Dream Act of 2023 S. 528 by GRASSLEY (R-IA) Understanding the True Cost of College S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act S. 1041 by BROWN (D-OH) Restoring Overtime Pay Act of 2023 S. 1341 by REED (D-RI) the EDUCATORS act S. 1349 by CASSIDY (R-LA) College Transparency Act S. 1488 by GILLIBRAND the EATS Act S. 2624 by BALDWIN (D-WI) Department of Labor-HHS-Education Appropriations Act for FY 2024 S. J. Res. 22 by CASSIDY (R-LA) Congressional Review Act to disallow student loan forgiveness House H. R. 309 by BONAMICI (D-OR) Opportunity to Address College Hunger Act H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H.R. 2395 by TAKANO (D-CA) Restoring Overtime Pay Act of 2023 H. R. 1767 by RAMIREZ (D-IL) Student Veterans Benefit Restoration Act H.R. 2401 by BONAMICI (D-OR) RISE Act H.R. 2670 by ROGERS (R-AL) National Defense Authorization Act of 2024 H.R. 2957 by KRISHNAMOORTHI (D-IL) College Transparency Act H. R. 2992 by ADAMS (D-NC) the EDUCATORS Act H. R. 3183 by GOMEZ (D-CA) the EATS Act H.R. 3000 by DOGGETT (D-TX) Tax-Free Pell Grant Act H.R. 3711 by MOLINARO (R-NY) Schools Not Shelters Act H. R. 3746 by McHENRY (R-NC) Fisal Responsibility Act H.R. 3981 by MCGARVEY (D-KY) Isakson-Roe Education Oversight Expansion Act H.R. 5109 by GALLAGHER (R-WI) DITCH Act H.R. 5489 by JOYCE (R-OH) Pell Plus Act of 2023 H. J. Res. 45 by GOOD (R-VA) Congressional Review Act to disallow student loan forgiveness

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

Legislative Lobbying ReportJuly 1 - September 30, 2023 Senate S. 365 by DURBIN (D-IL) Dream Act of 2023 S. 528 by GRASSLEY (R-IA) Understanding the True Cost of College S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act S. 1041 by BROWN (D-OH) Restoring Overtime Pay Act of 2023 S. 1341 by REED (D-RI) the EDUCATORS act S. 1349 by CASSIDY (R-LA) College Transparency Act S. 1488 by GILLIBRAND the EATS Act S. 2624 by BALDWIN (D-WI) Department of Labor-HHS-Education Appropriations Act for FY 2024 S. J. Res. 22 by CASSIDY (R-LA) Congressional Review Act to disallow student loan forgiveness House H. R. 309 by BONAMICI (D-OR) Opportunity to Address College Hunger Act H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H.R. 2395 by TAKANO (D-CA) Restoring Overtime Pay Act of 2023 H. R. 1767 by RAMIREZ (D-IL) Student Veterans Benefit Restoration Act H.R. 2401 by BONAMICI (D-OR) RISE Act H.R. 2670 by ROGERS (R-AL) National Defense Authorization Act of 2024 H.R. 2957 by KRISHNAMOORTHI (D-IL) College Transparency Act H. R. 2992 by ADAMS (D-NC) the EDUCATORS Act H. R. 3183 by GOMEZ (D-CA) the EATS Act H.R. 3000 by DOGGETT (D-TX) Tax-Free Pell Grant Act H.R. 3711 by MOLINARO (R-NY) Schools Not Shelters Act H. R. 3746 by McHENRY (R-NC) Fisal Responsibility Act H.R. 3981 by MCGARVEY (D-KY) Isakson-Roe Education Oversight Expansion Act H.R. 5109 by GALLAGHER (R-WI) DITCH Act H.R. 5489 by JOYCE (R-OH) Pell Plus Act of 2023 H. J. Res. 45 by GOOD (R-VA) Congressional Review Act to disallow student loan forgiveness

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

Federal Student Loans, Federal Work Study, Pell Grant, TRIO H.R. 1250 FAFSA Exemption for Family Farms and Small Businesses /S.R.1237

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann lead an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative Lobbying Report April 1 - June 30, 2023 Senate S. 365 by DURBIN (D-IL) Dream Act of 2023 S. 528 by GRASSLEY (R-IA) Understanding the True Cost of College S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act S. 1041 by BROWN (D-OH) Restoring Overtime Pay Act of 2023 S. 1341 by REED (D-RI) the EDUCATORS act S. 1349 by CASSIDY (R-LA) College Transparency Act S. 1488 by GILLIBRAND the EATS Act S. J. Res. 22 by CASSIDY (R-LA) Congressional Review Act to disallow student loan forgiveness House H. R. 309 by BONAMICI (D-OR) Opportunity to Address College Hunger Act H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H.R. 2395 by TAKANO (D-CA) Restoring Overtime Pay Act of 2023 H. R. 1767 by RAMIREZ (D-IL) Student Veterans Benefit Restoration Act H.R. 2401 by BONAMICI (D-OR) RISE Act H.R. 2957 by KRISHNAMOORTHI (D-IL) College Transparency Act H. R. 2992 by ADAMS (D-NC) the EDUCATORS Act H. R. 3183 by GOMEZ (D-CA) the EATS Act H.R. 3000 by DOGGETT (D-TX) Tax-Free Pell Grant Act H.R. 3711 by MOLINARO (R-NY) Schools Not Shelters Act H. R. 3746 by McHENRY (R-NC) Fisal Responsibility Act H. J. Res. 45 by GOOD (R-VA) Congressional Review Act to disallow student loan forgiveness

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

Federal Student Loans, Federal Work Study, Pell Grant, TRIO H.R. 1250 FAFSA Exemption for Family Farms and Small Businesses S. 1250 Family Farm and Small Business Exemption Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Asked PA House and Senate Members to support and co-sponsor S.1237/H.R.1250, the Family Farm and Small Business Exemption Act by Senator Joni Ernst (R-IA) and Jon Tester (D-MT) and Representatives Tracey Mann (R-KS) and Jimmy Panetta (D-CA). The bill would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann lead an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative Lobbying ReportJanuary 1-March 31, 2023 Senate S. 365 by DURBIN (D-IL) Dream Act of 2023 S.1004 by BRAUN (R-IN) Student Loan Tax Elimination Act House H.R. 496 by STEFANIK (R-NY) Promoting Employment and Lifelong Learning Act H.R. 1250 by MANN (R-KS) Family Farm and Small Business Exemption Act H.R. 1311 by MCCLAIN (R-MI) College Cost Transparency and Student Protection Act H.R. 2401 by BONAMICI (D-OR) RISE Act

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

Government targets: Education, Dept of, Treasury, Dept of, Veterans Affairs, Dept of (VA)

Asked House Members to support and co-sponsor H.R.1250, the Family Farm and Small Business Exemption Act by Representatives Tracey Mann (R-KS) and Jimmy Panetta (D-CA). The bill would restore the exemptions family farm and small business assets from the FAFSA calculation process in higher education.

Client expense: $35,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal Student Loans, Federal Work Study, Pell Grant, TRIO Collegiate Athletics/Name, Image, Likeness (NIL) H.R. 1250 FAFSA Exemption for Family Farms and Small Businesses

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Congressman Mann lead an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislation providing student loan borrowers more information and transparency: S530 and HR1216 - Know before You Owe S528 and HR1198 - Understanding the True Price of College S531 and HR1214 - Net Price Calculator Improvement Act S469 and HR1125 - STUDENT Act - Student Transparency and Understanding Decisions in Education Net Terms HR1250 - Restore exemption for family farms and small business under HEA (FAFSA) HR496 - PELL Act - Promoting Employment and Life-long Learning

Client expense: Not reported · Firm income: $16,500

Government targets: HOUSE OF REPRESENTATIVES, SENATE