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Filing Relief for Natural Disasters Act
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 10,564 other HR bills in the 118th — cohort avg 68d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2024 · fourth_quarter · Taxation/Internal Revenue Code
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $1,300,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2024 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to the extension of the Tax Cut and Jobs Act of 2017. H.R.7024 - Tax Relief for American Families and Workers Act. Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2024 · third_quarter · Taxation/Internal Revenue Code
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.
Client expense: $1,300,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2024 · second_quarter · Taxation/Internal Revenue Code
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues, including the centralized partnership audit regime; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit, and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.
Client expense: $1,330,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2024 · first_quarter · Taxation/Internal Revenue Code
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024; 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit, and executive compensation; Exempt organization issues, including donor-advised funds; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.
Client expense: $1,350,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
2023 · fourth_quarter · Taxation/Internal Revenue Code
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), and the Casualty Loss Deduction Restoration Act (H.R. 4539), and the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, and the employee retention credit; Exempt organization issues; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, and OECD Pillar One issues; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.
2023 · third_quarter · Taxation/Internal Revenue Code
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), and the Casualty Loss Deduction Restoration Act (H.R. 4539); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, and the employee retention credit; Exempt organization issues; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.
2023 · second_quarter · Labor Issues/Antitrust/Workplace
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cut and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815) and the Casualty Loss Deduction Restoration Act; 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS operational plan, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700, S. 443), and automatic change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations; Employee benefits tax issues, including implementation of SECURE 2.0, remote work environment, and the employee retention credit; Exempt organization issues; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting; Taxpayer digital privacy issues; Taxpayer privacy.
2023 · second_quarter · Taxation/Internal Revenue Code
General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cut and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815) and the Casualty Loss Deduction Restoration Act; 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS operational plan, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700, S. 443), and automatic change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations; Employee benefits tax issues, including implementation of SECURE 2.0, remote work environment, and the employee retention credit; Exempt organization issues; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting; Taxpayer digital privacy issues; Taxpayer privacy.
| Democratic |
| CO |
| Judy Chu | Democratic | CA |
| Madeleine Dean | Democratic | PA |
Client expense: $1,270,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
Client expense: $1,200,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
Client expense: $1,330,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Client expense: $1,330,000 · Firm income: Not reported
Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of