SALT Deductibility Act

Issues related to LIFO accounting. H.R. 7035, S. 1108- Death Tax Repeal Act. Issues related to permanent estate tax relief. S. 1706, H.R. 4721-Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. H.R. 2406/S. 1117 Accelerating Long-term Investment Growth Now Act H.R.2555 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. H. Res. 237; Issues related to the ability to use stepped-up basis. H.R.4073, S. 1781-to amend the Harmonized Tariff Schedule of the United States to provide a uniform 8-digit subheading number for all whiskies. Issues related to the tax differentiation between beer, wine and liquor. H.R. 6833-the Improve and Enhance the Work Opportunity Tax Credit Act. H.R. 7024, The Tax Relief for American Workers and Families Act; Sec. 202. Extension of allowance for depreciation, amortization, or depletion in determining the limitation on business interest. Sec. 203. Extension of 100 percent bonus depreciation; Sec. 204. Increase in limitations on expensing of depreciable business assets. H.R. 7577, The Creating Hospitality Economic Enhancement for Restaurants and Servers (CHEERS) Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 357, HR 884- International tax incentives for outsourcing and rates; No Tax Breaks for Outsourcing Act S 1178, HR 2676- Estate Tax; For the 99.5% Act S 3367, HR 6498- Billionaires Tax S 4017, HR 7749- Ultra-Millionaire Tax Act (Wealth Surtax) Millionaires Surtax Act S 638- Disclosure of Tax Havens and Offshoring Act S 1990, HR 4119- Tax on Wall Street Speculation Act S 2491, HR 4870- Wall Street Tax Act S 1174, HR 4535- Medicare and Social Security Fair Share Tax S 738, HR 4963- Individual tax deduction for union dues; Tax Fairness for Workers Act S 737, HR 5456- No Tax Breaks for Union Busting Act S 3176, HR 6191- Curtailing Executive Overcompensation (CEO) Act General- Tax Extenders, R & D Tax Credit, EITC, CTC Opportunity Zone Reform Act S 393, HR 1046- Social Security Expansion Act HR 7024- Tax Relief for American Families and Workers Act of 2024 S 4098, HR 7933- Corporate Tax Dodging Prevention Act HR 3390, HR 680 and others- SALT; SALT Marriage Penalty Elimination Act HR 1326- SALT; Supporting Americans with Lower Taxes Act HR 2555- SALT; Security Access to Lower Taxes by Ensuring Deductibility Act Carried Interest Fairness Act Employer Sponsored Insurance Health Tax Exclusion

Client expense: $720,000 · Firm income: Not reported

H.R. 2555, SALT Deductibility Act H.R. 3098, SALT Fairness and Deficit Reduction Act H.R. 4963/S. 738, Tax Fairness for Workers Act H.R. 957, Public Safety Retirees Healthcare Protection Act of 2023 H.R. 7024, Tax Relief for American Families and Workers Act of 2024

Client expense: $163,011 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to LIFO accounting. S. 1108- Death Tax Repeal Act of 2023. Issues related to permanent estate tax relief. S. 1706, H.R. 4721-Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. H.R. 2406/S. 1117 Accelerating Long-term Investment Growth Now Act H.R.2555 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. H. Res. 237; Issues related to the ability to use stepped-up basis. H.R.4073, S. 1781-to amend the Harmonized Tariff Schedule of the United States to provide a uniform 8-digit subheading number for all whiskies. Issues related to the tax differentiation between beer, wine and liquor. H.R. 6833-the Improve and Enhance the Work Opportunity Tax Credit Act. H.R. 7024, The Tax Relief for American Workers and Families Act; Sec. 203. Extension of 100 percent bonus depreciation; Sec. 204. Increase in limitations on expensing of depreciable business assets. H.R. 7577, The Creating Hospitality Economic Enhancement for Restaurants and Servers (CHEERS) Act.

Client expense: $590,000 · Firm income: Not reported

S 357, HR 884- International tax incentives for outsourcing and rates, No Tax Breaks for Outsourcing Act S 1178, HR 2676, Estate Tax, For the 99.5% Act S 3367- Billionaires Minimum Income Tax HR 6498- Billionaire Income Tax S 4017, HR 7749- Ultra-Millionaire Tax Act (Wealth Surtax) Millionaires Surtax Act S 638- Disclosure of Tax Havens and Offshoring Act S 1990, HR 4119- Tax on Wall Street Speculation Act S 2491, HR 4870- Wall Street Tax Act S 1174, HR 4535- Medicare and Social Security Fair Share Tax S 738, HR 4963- Individual tax deduction for union dues, Tax Fairness for Workers Act S 737, HR 5456- No Tax Breaks for Union Busting Act S 3176, HR 6191- Curtailing Executive Overcompensation (CEO) Act Tax Extenders, R & D Tax Credit, EITC, CTC Opportunity Zone Reform Act S 393, HR 1046- Social Security Expansion Act HR 7024- Tax Relief for American Families and Workers Act of 2024 S 4098, HR 7933- Corporate Tax Dodging Prevention Act HR 339, HR 7160- SALT, SALT Marriage Penalty Elimination Act HR 680- SALT, Tax Relief for Middle Class Families Act HR 1326- SALT, Supporting Americans with Lower Taxes Act HR 2555- SALT, Securing Access to Lower Taxes by Ensuring Deductibility S 1446- Nurse Corps Tax Parity Act of 2023 HR 3355- Substance Use Disorder Treatment and Recovery Loan Repayment Program Reauthorization Act of 2023 (STAR LRP) Carried Interest Fairness Act Employer Sponsored Insurance Health Tax Exclusion HR 8915- Education and Workforce Freedom Act

Client expense: $680,000 · Firm income: Not reported

H.R. 2555, SALT Deductibility Act H.R. 3098, SALT Fairness and Deficit Reduction Act S. 738, Tax Fairness for Workers Act H.R. 957, Public Safety Retirees Healthcare Protection Act of 2023 H.R. 7024, Tax Relief for American Families and Workers Act of 2024

Client expense: $163,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 357, HR 884- International tax incentives for outsourcing and rates; No Tax Breaks for Outsourcing Act S 1178, HR 2676- Estate Tax; For the 99.5% Act S 3367- Billionaires Minimum Income Tax HR 6498- Billionaire Income Tax S 4017, HR 7749- Ultra-Millionaire Tax Act (Wealth Surtax) Millionaires Surtax Act S 638- Disclosure of Tax Havens and Offshoring Act S 1990, HR 4119- Tax on Wall Street Speculation Act S 2491, HR 4870- Wall Street Tax Act S 1174, HR 4535- Medicare and Social Security Fair Share Tax S 738, HR 4963- Individual tax deduction for union dues; Tax Fairness for Workers Act S 737, HR 5456- No Tax Breaks for Union Busting Act S 3176, HR 6191- Curtailing Executive Overcompensation (CEO) Act Tax Extenders, R & D Tax Credit, EITC, CTC Opportunity Zone Reform Act S 393, HR 1046- Social Security Expansion Act HR 7024- Tax Relief for American Families and Workers Act of 2024 HR 339, HR 7160- SALT; SALT Marriage Penalty Elimination Act HR 680- SALT; Tax Relief for Middle Class Families Act HR 1326- SALT; Supporting Americans with Lower Taxes Act HR 2555- SALT; Securing Access to Lower Taxes by Ensuring Deductibility H Res 994- SALT S 1446- Nurse Corps Tax Parity Act of 2023 HR 3355- Substance Use Disorder Treatment and Recovery Loan Repayment Program Reauthorization Act of 2023 (STAR LRP)

Client expense: $690,000 · Firm income: Not reported

H.R. 2555, SALT Deductibility Act H.R. 3098, SALT Fairness and Deficit Reduction Act S. 738, Tax Fairness for Workers Act H.R. 957, Public Safety Retirees Healthcare Protection Act of 2023 H.R. 7024, Tax Relief for American Families and Workers Act of 2024

Client expense: $160,569 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to LIFO accounting. S. 1108- Death Tax Repeal Act of 2023. Issues related to permanent estate tax relief. S. 1706, H.R. 4721-Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. H.R. 2406/S. 1117 Accelerating Long-term Investment Growth Now Act H.R.2555 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. H. Res. 237; Issues related to the ability to use stepped-up basis. H.R.4073, S. 1781-to amend the Harmonized Tariff Schedule of the United States to provide a uniform 8-digit subheading number for all whiskies. Issues related to the tax differentiation between beer, wine and liquor. H.R. 6833-the Improve and Enhance the Work Opportunity Tax Credit Act. H.R. 7024, The Tax Relief for American Workers and Families Act; Sec. 203. Extension of 100 percent bonus depreciation; Sec. 204. Increase in limitations on expensing of depreciable business assets. H.R. 7577, The Creating Hospitality Economic Enhancement for Restaurants and Servers (CHEERS) Act.

Client expense: $330,000 · Firm income: Not reported

H.R. 2555, SALT Deductibility Act H.R. 3098, SALT Fairness and Deficit Reduction Act S. 738, Tax Fairness for Workers Act H.R. 957, Public Safety Retirees Healthcare Protection Act of 2023 Legislation to restore the state and local tax deduction Draft legislation to establish a tax credit for retired public safety officers to purchase health insurance

Client expense: $174,777 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to LIFO accounting. S. 1108- Death Tax Repeal Act of 2023. Issues related to permanent estate tax relief. S. 1706, H.R. 4721-Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. H.R. 2406/S. 1117 Accelerating Long-term Investment Growth Now Act H.R.2555 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. H. Res. 237; Issues related to the ability to use stepped-up basis. H.R.4073, S. 1781-to amend the Harmonized Tariff Schedule of the United States to provide a uniform 8-digit subheading number for all whiskies. Issues related to the tax differentiation between beer, wine and liquor. H.R. 3938-Build It in America Act; Sec. 103: Extends 100-percent bonus depreciation for qualified property placed in service after December 31, 2022, and before January 1, 2026, while retaining 20-percent bonus depreciation for property placed in service after December 31, 2025. H.R. 6833-the Improve and Enhance the Work Opportunity Tax Credit Act.

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

S 357, HR 884- International tax incentives for outsourcing and rages; No Tax Breaks for Outsourcing Act S 1178, HR 2676- Estate Tax; For the 99.5% Act HR 6498- Billionaire Minimum Income Tax Act S 3367- Billionaires Income Tax Act Wealth Surtax; Ultra-Millionaire Tax Act Millionaires Surtax Act S 638- Disclosure of Tax Havens and Offshoring Act S 1990, HR 4119- Tax on Wall Street Speculation Act S 2491, HR 4870- Wall Street Tax Act S 1174- Medicare and Social Security Fair Share Tax S 738, HR 4963- Individual tax deduction for union dues; Tax Fairness for Workers Act S 737, HR 5456- No Tax Breaks for Union Busting Act Curtailing Executive Overcompensation (CEO) Act Tax Extenders, R & D Tax Credit, EITC, CTC Opportunity Zone Reform Act S 393, HR 1046- Social Security Expansion Act HR 339- SALT: SALT Marriage Penalty Elimination Act HR 680, HR 1326, HR 2555- SALT: Tax Relief for Middle Class Families Act HR 1326- SALT: Supporting Americans with Lower Taxes Act HR 2555- SALT: Securing Access to Lower Taxes by Ensuring Deductibility Act HR 3936- Tax Cuts for Working Families Act HR 3937- Small Business Jobs Act HR 3938- Build it in America Act S 1446- Nurse Corps Tax Parity Act of 2023 HR 3355- Substance Use Disorder Treatment and Recovery Loan Repayment Program Reauthorization Act of 2023 (STAR LRP)

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

Issues related to LIFO accounting. S. 1108- Death Tax Repeal Act of 2023. Issues related to permanent estate tax relief. S. 1706, H.R. 4721-Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. H.R. 2406/S. 1117 Accelerating Long-term Investment Growth Now Act H.R.2555 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. H. Res. 237; Issues related to the ability to use stepped-up basis. H.R.4073, S. 1781-to amend the Harmonized Tariff Schedule of the United States to provide a uniform 8-digit subheading number for all whiskies. Issues related to the tax differentiation between beer, wine and liquor. H.R. 3938-Build It in America Act; Sec. 103: Extends 100-percent bonus depreciation for qualified property placed in service after December 31, 2022, and before January 1, 2026, while retaining 20-percent bonus depreciation for property placed in service after December 31, 2025.

Client expense: $240,000 · Firm income: Not reported

Billionaire Minimum Income Tax Wealth Surtax, Ultra-Millionaire Tax Act Millionaires Surtax Act S 1174- Medicare and Social Security Fair Share Tax S 738, HR 4963- Individual tax deduction for union dues, Tax Fairness for Workers Act S 737- No Tax Breaks for Union Busting Act General- Tax Extenders, R & D Tax Credit, EITC, CTC S 393, HR 1046- Social Security Expansion Act HR 339, HR 680, HR 1326, HR 255- State and Local Tax Deduction (SALT) SALT Marriage Penalty Elimination Act HR 680, SALT, Tax Relief for Middle Class Families Act HR 1326- SALT- Supporting Americans with Lower Taxes Act HR 2555- SALT- Securing Access to Lower Taxes by Ensuring Deductibility Act HR 3936- Tax Cuts for Working Families Act S 1446- Nurse Corps Tax Parity Act of 2023 S 357, HR 884- International tax incentives for outsourcing and rates, No Tax Breaks for Outsourcing Act S 1178, HR 2676- Estate Tax, For the 99.5% Act S 638- Disclosure of Tax Havens and Offshoring Act S 1990, HR 4119- Tax on Wall Street Speculation Act S 2491, HR 4870- Wall Street Tax Act Curtailing Executive Overcompensation (CEO) Act Opportunity Zone Reform Act HR 3937- Small Business Jobs Act HR 3938- Build it in America Act HR 3355- Substance Use Disorder Treatment and Recovery Loan Repayment Program Reauthorization Act of 2023 (STAR LRP)

Client expense: $630,000 · Firm income: Not reported

Issues related to LIFO accounting. S. 1108- Death Tax Repeal Act of 2023. Issues related to permanent estate tax relief. S. 1706-Main Street Tax Certainty Act Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. H.R. 2406/S. 1117 Accelerating Long-term Investment Growth Now Act H.R.2555 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. H. Res. 237; Issues related to the ability to use stepped-up basis. H.R.4073, S. 1781-to amend the Harmonized Tariff Schedule of the United States to provide a uniform 8-digit subheading number for all whiskies. Issues related to the tax differentiation between beer, wine and liquor. H.R. 3938-Build It in America Act; Sec. 103: Extends 100-percent bonus depreciation for qualified property placed in service after December 31, 2022, and before January 1, 2026, while retaining 20-percent bonus depreciation for property placed in service after December 31, 2025.

Client expense: $500,000 · Firm income: Not reported

S 1446- Nurse Corps Tax Parity Act of 2023 S 357, HR 884- International tax incentives for outsourcing and rates; No Tax Breaks for Outsourcing Act S 1178, HR 2676- Estate Taxes; For the 99.5% Act Billionaire Minimum Income Tax Wealth Surtax; Ultra-Millionaire Tax Act Millionaires Surtax Act Carried Interest Fairness Act Taxing Big Oil Profiteers Act; Big Oil Windfall Profits Tax Act S 638- Disclosure of Tax Havens and Offshoring Act S 1990, HR 4119- Tax on Wall Street Speculation Act S 1174- Medicare and Social Security Fair Share Tax S 738- Individual tax deduction for union dues; Tax Fairness for Workers Act S 737- No Tax Breaks for Union Busting Act Tax Extenders, R & D Tax Credit, EITC, CTC Opportunity Zone Reform Act S 393, HR 1046- Social Security Expansion Act HR 339- SALT; SALT Marriage Penalty Elimination Act HR 680- SALT; Tax Relief for Middle Class Families Act HR 1326- SALT; Supporting Americans with Lower Taxes Act HR 2555- SALT; Securing Access to Lower Taxes by Ensuring Deductibility Act HR 3936- Tax Cuts for Working Families Act HR 3973- Small Business Jobs Act HR 3938- Build it in America Act HR 3355- Substance Use Disorder Treatment and Recovery Loan Repayment Program Reauthorization Act of 2023 (STAR LRP)

Client expense: $550,000 · Firm income: Not reported

Issues related to LIFO accounting. S. 1108- Death Tax Repeal Act of 2023. Issues related to permanent estate tax relief. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. H.R. 2406/S. 1117 Accelerating Long-term Investment Growth Now Act H.R.2555 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. H. Res. 237; Issues related to the ability to use stepped-up basis. Issues related to the tax differentiation between beer, wine and liquor.

Client expense: $270,000 · Firm income: Not reported

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