Tax Cuts for Working Families Act

H.R.419Revitalizing Downtowns Act H.R. 1321 More Homes on the Market Act H.R. 3238 Affordable Housing Credit Improvement Act of 2023 H.R. 3335 IRS eIVES Modernization and Anti-Fraud Act H.R. 3936 Tax Cuts for Working Families Act H.R. 3937 Small Business Jobs Act H.R. 3938 Build It in America Act H.R. 3940 Neighborhood Homes Investment Act H.R. 4721 Main Street Tax Certainty Act H.R. 6686 Workforce Housing Tax Credit Act S. 1557Affordable Housing Credit Improvement Act of 2023 S. 1706Main Street Tax Certainty Act S. 1805Affordable Housing Bond Enhancement Act S. 1938Middle Class Mortgage Insurance Premium Act of 2023 S. 657NeighborhoodHomesInvestmentAct S. 680DASH Act S. 3436Workforce Housing Tax Credit Act H.R. 7024 Tax Relief for American Families and Workers Act of 2024 S. 3940First-Time Homebuyer Tax Credit Act of 2024 H.R. 8127 Heirs Estate Inheritance Resolution and Succession (HEIRS) Act of 2024 First Time Homeowner Savings Plan Act Housing tax credit issues

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

31 U.S.C. 5336 - Filed in the 116th Congress as H.R.2513/S.1978 Corporate Transparency Act of 2019. To ensure that persons who form corporations or limited liability companies in the United States disclose the beneficial owners of those corporations or limited liability companies, in order to prevent wrongdoers from exploiting United States corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving United States corporations and limited liability companies, and for other purposes; H.R.20/S.567 Richard L. Trumka Protecting the Right to Organize Act of 2023. To amend the National Labor Relations Act, the Labor Management Relations Act, 1947, and the Labor-Management Reporting and Disclosure Act of 1959, and for other purposes; S.866 American Innovation and Jobs Act. To amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities; H.R.1332 Thirty-Two Hour Workweek Act. To amend the Fair Labor Standards Act of 1938 to reduce the standard workweek from 40 hours per week to 32 hours per week, and for other purposes; H.R.4721/S.1706 Main Street Tax Certainty Act. To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income; H.R.3799 CHOICE Arrangement Act/Association Health Plans Act. To amend the Internal Revenue Code of 1986 to provide for health reimbursement arrangements integrated with individual health insurance coverage; H.R.3938 Build It in America Act. To amend the Internal Revenue Code of 1986 to encourage economic growth; H.R.3937 Small Business Jobs Act. To amend the Internal Revenue Code of 1986 to promote the establishment and growth of small businesses; H.R.3936 Tax Cuts for Working Families Act. To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025; H.R.3881/S.1838 Credit Card Competition Act. To amend the Electronic Fund Transfer Act to require the Board of Governors of the Federal Reserve system to prescribe regulations relating to network competition in credit card transactions, and for other purposes; H.R. 4035/S.2623 Protecting Small Business Information Act of 2023. To require the Secretary of the Treasury to harmonize the effective dates of all rules required under the Corporate Transparency Act, and for other purposes; S.1411 Prove It Act of 2023. To amend title 5, United States Code, to require greater transparency for Federal regulatory decisions that impact small businesses, and for other purposes; H.R.7198 Prove It Act of 2024. To amend title 5, United States Code, to require greater transparency for Federal regulatory decisions that impact small businesses, and for other purposes; S.1896 SCORE Act of 2023. To reauthorize the SCORE program, and for other purposes. H.R.2744 Freedom from Government Competition Act of 2023. To require that the Federal Government procure from the private sector the goods and services necessary for the operations and management of certain Government agencies, and for other purposes. H.R.4666 To require the Inspector General of the Small Business Administration to submit a quarterly report on fraud relating to certain COVID-19 loans. H.R.4667 Returning Erroneous COVID Loans Addressing Illegal and Misappropriated Taxpayer Funds (RECLAIM Taxpayer Funds) Act. To require the Administrator of the Small Business Administration to issue guidance and rules for lenders and the Small Business Administration on handling amounts of Paycheck Protection Loans returned by borrowers, and for other purposes. H.R.4668 Providing Opportunities to Show Transparency via Information Technology (POST IT) Act of 2023. To amend the Small Business Act to require the Small Business and Agriculture Regulatory Enforcement Ombudsman to publish guidance documents for certain rules, and for other purposes. H.R.4670 Small Business Contracting Transparency Act of 2023. To amend the Small Business Act to require reporting on additional information with respect to small business concerns owned and controlled by women, qualified HUBZone small business concerns, and small business concerns owned and controlled by veterans, and for other purposes. H.R.5427 To prohibit individuals convicted of defrauding the Government from receiving any assistance from the Small Business Administration, and for other purposes. H.R.4480 Successful Entrepreneurship for Reservists and Veterans (SERV) Act. To require the Administrator of the Small Business Administration to report on the veterans interagency task force, to require the Comptroller General of the United States to report on access to credit for small business concerns owned and controlled by covered individuals, and for other purposes. S.3528 Supporting Disabled Entrepreneurs Act. To amend the Small Business Act to establish the position of Coordinator for Disabled Small Business Concerns within the Office of Diversity, Inclusion and Civil Rights of the Small Business Administration, and for other purposes. H.R.5119/S.3625 Protect Small Businesses and Prevent Illicit Financial Activity Act of 2024. To amend title 31, United States Code, to provide small businesses with additional time to file beneficial ownership information, and for other purposes. H.R.7024 Tax Relief for American Families and Workers Act of 2024. To make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes. H.R.7668 ADA 30 Days to Comply Act. To amend the Americans with Disabilities Act of 1990 to provide for a remediation period before the commencement of a civil action. H.R.7473 Funding Small Businesses During Shutdown Act. To ensure continued appropriations for certain Small Business Administration programs during a Government shutdown in fiscal year 2024, and for other purposes. H.R.7963 Small Business Red Tape Relief Act of 2024. To amend title 31, United States Code, to require FinCEN to submit to Congress a quarterly report on certain beneficial ownership data. H.R.2590/S.4493 Unlocking Capital for Small Businesses Act of 2024. To amend the Securities Exchange Act of 1934 to create a safe harbor for finders and private placement brokers, and for other purposes. H.R.4764 Coordinated Support for Rural Small Businesses Act. To amend the Small Business Act to enhance the Office of Rural Affairs, and for other purposes. H.R.8132 Balancing Incentives Act of 2024. To amend title 35, United States Code, require a patent owner to consent to the filing of a petition for inter partes review or post-grant review, and for other purposes. H.R.8134 Restoring Americas Leadership in Innovation Act of 2024. To promote the leadership of the United States in global innovation by establishing a robust patent system that restores and protects the right of inventors to own and enforce private property rights in inventions and discoveries, and for other purposes. H.R.8147/S.4297 Repealing Big Brother Overreach Act. To repeal the Corporate Transparency Act. H.R.9278 To amend section 5336 of title 31, United States Code, to provide existing small businesses with an additional year to file beneficial ownership information, and for other purposes. H.R.8033 Regulatory Transparency for Small Businesses Act. To amend title 5, United States Code, to clarify the information required to be included in a certification by an agency that a rule will not have a significant economic impact on a substantial number of small entities. H.R.9031 Assurance for Small Business Act of 2024. To require Federal agency heads to submit a report on the implementation of the Regulatory Flexibility Act, and for other purposes. H.R.9032 Enhanced Regulatory Flexibility Assessment Act. To amend chapter 6 of title 5, United States Code (commonly known as the Regulatory Flexibility Act), to ensure complete analysis of potential impacts on small entities of rules, and for other purposes. H.R.9030 Regulatory Agenda Clarity Act. To amend chapter 6 of title 5, United States Code (commonly known as the Regulatory Flexibility Act), to ensure complete disclosure of an agencys annual regulatory agenda. H.R.9085 Regulatory Review Improvement Act of 2024. To amend title 5, United States Code, to make certain modifications to how agencies conduct periodic reviews of agency rules, and for other purposes. H.R.9033 Let American Businesses be On Record Act of 2024. To amend title 5, United States Code, to apply regulatory flexibility analysis requirements for the Department of Labor. S.5063 Helping Small Businesses To Hedge Risk and Insure against Volatile Expenses Act. To require the Administrator of the Small Business Administration to establish a program to allow small business concerns to purchase certain commodities futures, and for other purposes. H.R.8639/S.4260 Warehouse Worker Protection Act. To establish protections for warehouse workers, and for other purposes. H.R. 10445 Further Continuing Appropriations and Disaster Relief Supplemental Appropriations Act of 2025. Making further continuing appropriations for the fiscal year ending September 30, 2025, and for other purposes. H.R. 10515 American Relief Act of 2025. Making further continuing appropriations for the fiscal year ending September 30, 2025, and for other purposes. H.R. 10545 American Relief Act of 2025. Making further continuing appropriations for the fiscal year ending September 30, 2025, and for other purposes. S.4880 Child Care Workforce Act. To implement or strengthen programs that increase the supply of quality child care services by enhancing the wages of child care workers, and for other purposes. S.4874 Child Care Availability and Affordability Act. To amend the Internal Revenue Code of 1986 to expand the employer-provided child care credit and the dependent care assistance exclusion. H.R. 9595 Federal Improvement in Technology (FIT) Procurement Act. To improve Federal technology procurement, and for other purposes. In addition to contacts associated with the legislation described above: Implementation of the Corporate Transparency Act Small business tax relief Small Business Administration staffing Small Business Administration lending requirements and rules Consumer Financial Protection Bureau lending requirements Federal regulatory reform Federal privacy issues State privacy issues Independent contractor rules Joint employer rules Overtime/White-Collar Exemption rules Noncompete provisions Government funding and shutdown concerns Healthcare and paid leave issues White House Conference on Small Business Yellow Pages Test and government competition with the private sector Commodities markets and small business commodity risks Adherence to and improvement of the Regulatory Flexibility Act (RFA) Adherence to and improvement of the Small Business Regulatory Enforcement Fairness Act (SBREFA) Reauthorization of the Workforce Innovation and Opportunity Act (WIOA) Artificial Intelligence Implementation & Impacts Reducing Monopolistic Business Practices Preparation for the National Defense Authorization Act (NDAA) for Fiscal Year 2025 Preparation for Tax Cuts and Jobs Act provision expirations in 2025 Export and import concerns for small companies Streamlining federal resources and support for access to international markets Accessibility of Federal Awards for small businesses Supply chain stability DOL-OSHA Proposed Rule on Heat Injury and Illness Prevention in Outdoor and Indoor Work Settings SBA Proposed Rule on Increasing Small Business Participation on Multiple Award Contracts DoD-Defense Acquisition Regulations System Proposed Rule on Assessing Contractor Implementation of Cybersecurity Requirements

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

Government targets: Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA)

Signed a coalition letter in support of the Business Burden Reduction Act introduced by Rep. Byron Donalds (R-Fla.) to amend the Internal Revenue Code to reduce the current corporate income tax rate from 21 percent to 15 percent. Support legislation S.866 - American Innovation and Jobs Act that will amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities. Signed a letter supporting the American Families and Jobs Act which included Tax Cuts for Working Families Act (H.R. 3936), Small Business Jobs Act (H.R. 3937)and Build It in America Act (H.R. 3938). Signed a coalition letter urging the Biden-Harris Health and Human Services Department to refuse to engage with WHO Pandemic Treaty negotiations and to withdraw from the World Health Organization. Signed a coalition letter in support of the Tax Relief for American Families and Workers Act of 2024 (TRAFWA). Signed a coalition letter to the U.S. Senate to act on the Tax Relief for American Families and Workers Act. Signed a coalition lettter to end the practice of taxing inflation in capital gains tax calculations.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office

Business Interest Deduction. Employee Retention Tax Credit. Foreign Tax Credits. Foreign-Derived Intangible Income (FDII). Full Expensing. GILTI (Global Intangible Low-Taxed Income). Interest Deductibility (163(j) EBITDA Limitation). Interest Deductibility (163(n) Leverage Test). Interest Deductibility (163(o) Carry forward Limits). R&D Amortization. R&D Tax Credit. Sec.473 LIFO Relief. Workforce Development Tax Incentives. Implementation of Section 45W credit for qualified commercial clean vehicles added to the Internal Revenue Code added by Section 13403 of the Inflation Reduction Act (IRA) - H.R.5376 Inflation Reduction Act (IRA) Section 13403/ IRS Notice 2022-46/ IRS Notice 2022-56. H.R.338/S.1108 - Death Tax Repeal Act of 2023. H.R.3936 - Tax Cuts for Working Families Act. H.R.3938 - Build It in America Act. H.R.2673 - American Innovation and R&D Competitiveness Act of 2023. H.R.7024 - Tax Relief for American Families and Workers Act of 2024. S.866 - American Innovation and Jobs Act.

Client expense: $560,000 · Firm income: Not reported

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

Issues related to Inflation Reduction Act tax credits and guidance, transmission tax incentives. H.R. 812, the Inflation Reduction Act (repeal); H.R.3936, the Tax Cuts for Working Families (partial IRA repeal); H.R.3938, the Build It in America Act (partial IRA repeal); H.R. 3746, the Fiscal Responsibility Act; S.1793, the Grid Resiliency Tax Credit Act.

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

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

Death Tax Repeal Act S.1108. Main Street Tax Certainty Act. Preserving Family Farms Act S.1706. Stepped-up basis. Like-kind exchanges. Estate tax issues. Capital Gains rates. General small business tax issues. Beginning Agriculturalist Lifetime Employment (BALE) Act HR 541. Tax Cuts for Working Families Act (H.R. 3936. Small Business Jobs Act (H.R. 3937). Tax Cuts & Jobs Act. Exemption of Excise Tax for Non-Highway Feed Delivery Trucks.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Death Tax Repeal Act S.1108 Main Street Tax Certainty Act Preserving Family Farms Act S.1706 Stepped-up basis Like-kind exchanges Estate tax issues Capital Gains rates General small business tax issues - Beginning Agriculturalist Lifetime Employment (BALE) Act HR 541 - Tax Cuts for Working Families Act (H.R. 3936 - Small Business Jobs Act (H.R. 3937) - Basel III Endgame - Corporate Transparency Act 2017 TCJA Reauthorization

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Capital gains tax policy, including carried interest; Qualified Small Business Stock; Stock options; Partnership tax policy; Tax assets issues including net operating loss carryforwards and R&D credit; American Innovation & Jobs Act S.866; American Innovation Act H.R.368; Climate and energy tax issues, including production and investment tax credits and Section 45Q; Implementation of the Inflation Reduction Act (H.R.5376) Public Law No. 117-169; Tax Cuts for Working Families Act H.R.3936; Small Business Jobs Act H.R.3937; Build It in America Act H.R.3938.

Client expense: $883,496 · Firm income: Not reported

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

S.443/H.R.700, Supply Chains Disruption Act; S.1108, Death Tax Repeal; S.1706/HR.4721, Main Street Tax Certainty Act; H.R.23, Family and Small Business Taxpayer Protection Act; H.R.338, Permanently Repeal the Estate Tax Act of 2023; H.R.3936, Tax Cuts for Working Families Act; H.R.3937, Small Business Jobs Act; H.R.3938, Build It In America Act; H.R. 6833, Improve and Enhance the Work Opportunity Tax Credit Act; H.R.7024, Tax Relief for American Families and Workers Act of 2024; H.R.7035, Death Tax Repeal Act; Last-in, First-out (LIFO) Inventory Accounting Method; Issues related to 199A deduction; General Federal tax policy

Client expense: $410,000 · Firm income: Not reported

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

PL 115-97 Tax Cuts and Jobs Act - amendments to the IRC and other changes PL 117-169 Inflation Reduction Act - amendments to the IRC and other changes HR 25 Fair Tax Act - imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income taxes S 234 New Markets Tax Credit Extension Act - makes the new markets tax credit permanent S 866 American Innovation and Jobs Act - enhance tax benefits for research activities HR 2811 Limit, Save, and Grow Act of 2023 - bill increases the federal debt limit and decreases spending HR 2673/S 866American Innovation and R&D Competitiveness Act of 2023 -- eliminates the five-year amortization requirement for research and experimental expenditures HR 3936 Tax Cuts for Working Families Act -- rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction HR 3937 Small Business Jobs Act -- to promote the establishment and growth of small businesses HR 3938 Build It In America Act --amend the Internal Revenue Code of 1986 to encourage economic growth HR 5707 Secure Family Futures Act of 2023--to apply ordinary tax treatment to certain investments S.470 Secure Family Futures Act of 2024--to apply ordinary tax treatment to certain investments

Client expense: $580,000 · Firm income: Not reported

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

H.R. 5803/S. 1793, the Grid Resiliency Tax Credit Act; H.R. 3746, the Fiscal Responsibility Act; H.R.5376, Inflation Reduction Act of 2022; H.R. 3936, Tax Cuts for Working Families Act; H.R. 3938, Build It in America Act; Hydropower tax credits generally; Inflation Reduction Act Implementation generally; H.J. Res. 39/S. J. Res. 15, the solar tariff Congressional Review Act (CRA); S. 2994, Maintaining and Enhancing Hydroelectricity and River Restoration Act; Resiliency issues generally; Transmission and distribution issues generally; S. 1793, Grid Resiliency Tax Credit; H.R. 7024, the Tax Relief for American Families and Workers Act; Inflation Reduction Act Implementation including Corporate Alternative Minimum Tax, Section 45V Clean Hydrogen Production Tax Credit implementation, Section 48 Investment Tax Credit implementation; Distribution transformer issues generally; Tax Cut and Jobs Act issues generally;

Client expense: $210,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Renewable Energy Tax Credits Capital Gains Taxes + Stepped-up Basis Estate Tax Repeal Reform Cost Recovery and Depreciation Issues Extend Bonus Depreciation Business Income Deduction Corporate Tax Rate Forest Reforestation Tax Credit 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 Clean Fuel Production Tax Credit Sustainable Aviation Fuel Tax Credit

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

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

Oppose capital gains tax increases and elimination of the stepped up basis provision in the administration's FY24 budget proposal; Supported extension of Section 199A Small Business Deduction; Supported S. 1706 - Main Street Tax Certainty Act - to make the Section 199A 20 percent business income deduction permanent; Supported H.R. 4721 - Main Street Tax Certainty Act - to make the Section 199A 20 percent business income deduction permanent; Supported S. 1117 - ALIGN Act - to make full and immediate expensing permanent; Supported H.R. 2406 - ALIGN Act - to make full and immediate expensing permanent; Supported S. 1108 - Death Tax Repeal Act of 2023 - to repeal the estate tax; Supported H.R. 4937 - The Preserving Family Farms Act of 2023, to allow more farmland or ranchland to be valued at agricultural value rather than development value under Sec. 2032A Special Use Valuation; Supported H.R. 3936 - The Tax Cuts for Working Families Act; Supported H.R. 3937 - The Small Business Jobs Act; Supported H.R. 3938 - The Build It in America Act; Supported H.R. 7024 - Tax Reform for American Families and Workers Act; Discussed the potential of extending and restricting the 45z sustainable aviation fuel tax credit;

Client expense: $26,000 · Firm income: Not reported

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1. H.R. 34, Assuring Medicares Promise Act of 2023, entire bill 2. S. 1174, Medicare and Social Security Fair Share Act, entire bill 3. Proposals to disallow deductions for expenditures regarding collective bargaining organizing 4. H.R. 3936, Tax Cuts for Working Families Act, entire bill 5. H.R. 3937, Small Business Jobs Act, entire bill 6. H.R. 3938, Build It in America Act, entire bill 7. H.R. 6498, Billionaire Minimum Income Tax Act, entire bill 8. S. 3367, Billionaire Income Tax Act, entire bill 9. S. 2741,Surviving Widow(er) Income Fair Treatment Act of 2023 or SWIFT Act, entire bill 10. H.R. 6858, Social Security Overpayment Relief Act, entire bill 11. Proposals to extend the Tax Cuts and Jobs Act of 2017

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

1. H.R. 34, Assuring Medicares Promise Act of 2023, entire bill 2. S. 1174, Medicare and Social Security Fair Share Act, entire bill 3. Proposals to disallow deductions for expenditures regarding collective bargaining organizing 4. H.R. 3936, Tax Cuts for Working Families Act, entire bill 5. H.R. 3937, Small Business Jobs Act, entire bill 6. H.R. 3938, Build It in America Act, entire bill 7. H.R. 6498, Billionaire Minimum Income Tax Act, entire bill 8. S. 3367, Billionaire Income Tax Act, entire bill 9. S. 2741,Surviving Widow(er) Income Fair Treatment Act of 2023 or SWIFT Act, entire bill 10. H.R. 6858, Social Security Overpayment Relief Act, entire bill 11. Proposals to extend the Tax Cuts and Jobs Act of 2017

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Capital gains tax policy, including carried interest; Qualified Small Business Stock; Stock options; Partnership tax policy; Tax assets issues including net operating loss carryforwards and R&D credit; American Innovation & Jobs Act S.866; American Innovation Act H.R.368; Climate and energy tax issues, including production and investment tax credits and Section 45Q; Implementation of the Inflation Reduction Act (H.R.5376) Public Law No. 117-169; Tax Cuts for Working Families Act H.R.3936; Small Business Jobs Act H.R.3937; Build It in America Act H.R.3938.

Client expense: $613,172 · Firm income: Not reported

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

H.R. 419 Revitalizing Downtowns Act H.R. 1321 More Homes on the Market Act H.R. 3238 Affordable Housing Credit Improvement Act of 2023 H.R. 3335 IRS eIVES Modernization and Anti-Fraud Act H.R. 3936 Tax Cuts for Working Families Act H.R. 3937 Small Business Jobs Act H.R. 3938 Build It in America Act H.R. 3940 Neighborhood Homes Investment Act H.R. 4721 Main Street Tax Certainty Act H.R. 6686 Workforce Housing Tax Credit Act S. 1557 Affordable Housing Credit Improvement Act of 2023 S. 1706 Main Street Tax Certainty Act S. 1805 Affordable Housing Bond Enhancement Act S. 1938 Middle Class Mortgage Insurance Premium Act of 2023 S. 657 NeighborhoodHomesInvestmentAct S. 680 DASH Act S. 3436 Workforce Housing Tax Credit Act H.R. 7024 The Tax Relief for American Families and Workers Act of 2024 S. 3940The First-Time Homebuyer Tax Credit Act of 2024 H.R. 8127 Heirs Estate Inheritance Resolution and Succession (HEIRS) Act of 2024 First Time Homeowner Savings Plan Act Housing tax credit issues

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Comprehensive tax reform implementation, generally Inflation Reduction Act implementation, generally Alternative fuel tax incentives generally H.R.3746, the Fiscal Responsibility Act H.R.3936, Tax Cuts for Working Families Act

Client expense: $2,330,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Death Tax Repeal Act S.1108 Main Street Tax Certainty Act Preserving Family Farms Act S.1706 Stepped-up basis Like-kind exchanges Estate tax issues Capital Gains rates General small business tax issues - Beginning Agriculturalist Lifetime Employment (BALE) Act HR 541 - Tax Cuts for Working Families Act (H.R. 3936 - Small Business Jobs Act (H.R. 3937) - Basel III Endgame - Corporate Transparency Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

31 U.S.C. 5336 - Filed in the 116th Congress as H.R.2513/S.1978 Corporate Transparency Act of 2019. To ensure that persons who form corporations or limited liability companies in the United States disclose the beneficial owners of those corporations or limited liability companies, in order to prevent wrongdoers from exploiting United States corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving United States corporations and limited liability companies, and for other purposes; H.R.20/S.567 Richard L. Trumka Protecting the Right to Organize Act of 2023. To amend the National Labor Relations Act, the Labor Management Relations Act, 1947, and the Labor-Management Reporting and Disclosure Act of 1959, and for other purposes; S.866 American Innovation and Jobs Act. To amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities; H.R.1332 Thirty-Two Hour Workweek Act. To amend the Fair Labor Standards Act of 1938 to reduce the standard workweek from 40 hours per week to 32 hours per week, and for other purposes; H.R.4721/S.1706 Main Street Tax Certainty Act. To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income; H.R.3799 CHOICE Arrangement Act/Association Health Plans Act. To amend the Internal Revenue Code of 1986 to provide for health reimbursement arrangements integrated with individual health insurance coverage; H.R.3938 Build It in America Act. To amend the Internal Revenue Code of 1986 to encourage economic growth; H.R.3937 Small Business Jobs Act. To amend the Internal Revenue Code of 1986 to promote the establishment and growth of small businesses; H.R.3936 Tax Cuts for Working Families Act. To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025; H.R.3881/S.1838 Credit Card Competition Act. To amend the Electronic Fund Transfer Act to require the Board of Governors of the Federal Reserve system to prescribe regulations relating to network competition in credit card transactions, and for other purposes; H.R. 4035/S.2623 Protecting Small Business Information Act of 2023. To require the Secretary of the Treasury to harmonize the effective dates of all rules required under the Corporate Transparency Act, and for other purposes; S.1411 Prove It Act of 2023. To amend title 5, United States Code, to require greater transparency for Federal regulatory decisions that impact small businesses, and for other purposes; H.R.7198 Prove It Act of 2024. To amend title 5, United States Code, to require greater transparency for Federal regulatory decisions that impact small businesses, and for other purposes; S.1896 SCORE Act of 2023. To reauthorize the SCORE program, and for other purposes. H.R.2744 Freedom from Government Competition Act of 2023. To require that the Federal Government procure from the private sector the goods and services necessary for the operations and management of certain Government agencies, and for other purposes. H.R.4666 To require the Inspector General of the Small Business Administration to submit a quarterly report on fraud relating to certain COVID-19 loans. H.R.4667 Returning Erroneous COVID Loans Addressing Illegal and Misappropriated Taxpayer Funds (RECLAIM Taxpayer Funds) Act. To require the Administrator of the Small Business Administration to issue guidance and rules for lenders and the Small Business Administration on handling amounts of Paycheck Protection Loans returned by borrowers, and for other purposes. H.R.4668 Providing Opportunities to Show Transparency via Information Technology (POST IT) Act of 2023. To amend the Small Business Act to require the Small Business and Agriculture Regulatory Enforcement Ombudsman to publish guidance documents for certain rules, and for other purposes. H.R.4670 Small Business Contracting Transparency Act of 2023. To amend the Small Business Act to require reporting on additional information with respect to small business concerns owned and controlled by women, qualified HUBZone small business concerns, and small business concerns owned and controlled by veterans, and for other purposes. H.R.5427 To prohibit individuals convicted of defrauding the Government from receiving any assistance from the Small Business Administration, and for other purposes. H.R.4480 Successful Entrepreneurship for Reservists and Veterans (SERV) Act. To require the Administrator of the Small Business Administration to report on the veterans interagency task force, to require the Comptroller General of the United States to report on access to credit for small business concerns owned and controlled by covered individuals, and for other purposes. S.3528 Supporting Disabled Entrepreneurs Act. To amend the Small Business Act to establish the position of Coordinator for Disabled Small Business Concerns within the Office of Diversity, Inclusion and Civil Rights of the Small Business Administration, and for other purposes. H.R.5119/S.3625 Protect Small Businesses and Prevent Illicit Financial Activity Act of 2024. To amend title 31, United States Code, to provide small businesses with additional time to file beneficial ownership information, and for other purposes. H.R.7024 Tax Relief for American Families and Workers Act of 2024. To make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes. H.R.7668 ADA 30 Days to Comply Act. To amend the Americans with Disabilities Act of 1990 to provide for a remediation period before the commencement of a civil action. H.R.7473 Funding Small Businesses During Shutdown Act. To ensure continued appropriations for certain Small Business Administration programs during a Government shutdown in fiscal year 2024, and for other purposes. H.R.7963 Small Business Red Tape Relief Act of 2024. To amend title 31, United States Code, to require FinCEN to submit to Congress a quarterly report on certain beneficial ownership data. H.R.2590/S.4493 Unlocking Capital for Small Businesses Act of 2024. To amend the Securities Exchange Act of 1934 to create a safe harbor for finders and private placement brokers, and for other purposes. H.R.4764 Coordinated Support for Rural Small Businesses Act. To amend the Small Business Act to enhance the Office of Rural Affairs, and for other purposes. H.R.8132 Balancing Incentives Act of 2024. To amend title 35, United States Code, require a patent owner to consent to the filing of a petition for inter partes review or post-grant review, and for other purposes. H.R.8134 Restoring Americas Leadership in Innovation Act of 2024. To promote the leadership of the United States in global innovation by establishing a robust patent system that restores and protects the right of inventors to own and enforce private property rights in inventions and discoveries, and for other purposes. H.R.8147/S.4297 Repealing Big Brother Overreach Act. To repeal the Corporate Transparency Act. H.R.9278 To amend section 5336 of title 31, United States Code, to provide existing small businesses with an additional year to file beneficial ownership information, and for other purposes. H.R.8033 Regulatory Transparency for Small Businesses Act. To amend title 5, United States Code, to clarify the information required to be included in a certification by an agency that a rule will not have a significant economic impact on a substantial number of small entities. H.R.9031 Assurance for Small Business Act of 2024. To require Federal agency heads to submit a report on the implementation of the Regulatory Flexibility Act, and for other purposes. H.R.9032 Enhanced Regulatory Flexibility Assessment Act. To amend chapter 6 of title 5, United States Code (commonly known as the Regulatory Flexibility Act), to ensure complete analysis of potential impacts on small entities of rules, and for other purposes. H.R.9030 Regulatory Agenda Clarity Act. To amend chapter 6 of title 5, United States Code (commonly known as the Regulatory Flexibility Act), to ensure complete disclosure of an agencys annual regulatory agenda. H.R.9085 Regulatory Review Improvement Act of 2024. To amend title 5, United States Code, to make certain modifications to how agencies conduct periodic reviews of agency rules, and for other purposes. H.R.9033 Let American Businesses be On Record Act of 2024. To amend title 5, United States Code, to apply regulatory flexibility analysis requirements for the Department of Labor. S.5063 Helping Small Businesses To Hedge Risk and Insure against Volatile Expenses Act. To require the Administrator of the Small Business Administration to establish a program to allow small business concerns to purchase certain commodities futures, and for other purposes. H.R.8639/S.4260 Warehouse Worker Protection Act. To establish protections for warehouse workers, and for other purposes. In addition to contacts associated with the legislation described above: Implementation of the Corporate Transparency Act Small business tax relief Small Business Administration staffing Small Business Administration lending requirements and rules Consumer Financial Protection Bureau lending requirements Federal regulatory reform Federal privacy issues State privacy issues Independent contractor rules Joint employer rules Overtime/White-Collar Exemption rules Noncompete provisions Government funding and shutdown concerns Healthcare and paid leave issues White House Conference on Small Business Yellow Pages Test and government competition with the private sector Commodities markets and small business commodity risks Adherence to and improvement of the Regulatory Flexibility Act (RFA) Adherence to and improvement of the Small Business Regulatory Enforcement Fairness Act (SBREFA) Reauthorization of the Workforce Innovation and Opportunity Act (WIOA) Artificial Intelligence Implementation & Impacts Reducing Monopolistic Business Practices Preparation for the National Defense Authorization Act (NDAA) for Fiscal Year 2025 Preparation for Tax Cuts and Jobs Act provision expirations in 2025 Export and import concerns for small companies Streamlining federal resources and support for access to international markets Accessibility of Federal Awards for small businesses Supply chain stability

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

Government targets: Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA)

H.R. 3746, the Fiscal Responsibility Act; H.R. 3936, Tax Cuts for Working Families Act; H.R. 3938, Build it in America Act; H.R. 4151, To amend the Internal Revenue Code of 1986 to require certain contract terms in contracts relating to wind turbines on land not owned by the taxpayer as a requirement in order to claim the credit relating to electricity produced from certain renewable resources; H.R. 5803, the Grid Resiliency Tax Credit Act; H.R. 7024, the Tax Relief for American Families and Workers Act; S. 1793, Grid Resiliency Tax Credit Act; S. 2994, Maintaining and Enhancing Hydroelectricity and River Restoration Act; H.J. Res. 39/S. J. Res. 15, the solar tariff Congressional Review Act (CRA); Resiliency issues generally; Transmission and distribution issues generally; Inflation Reduction Act Implementation.

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

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

Oppose capital gains tax increases and elimination of the stepped up basis provision in the administration's FY24 budget proposal; Supported extension of Section 199A Small Business Deduction; Supported S. 1706 - Main Street Tax Certainty Act - to make the Section 199A 20 percent business income deduction permanent; Supported H.R. 4721 - Main Street Tax Certainty Act - to make the Section 199A 20 percent business income deduction permanent; Supported S. 1117 - ALIGN Act - to make full and immediate expensing permanent; Supported H.R. 2406 - ALIGN Act - to make full and immediate expensing permanent; Supported S. 1108 - Death Tax Repeal Act of 2023 - to repeal the estate tax; Supported H.R. 4937 - The Preserving Family Farms Act of 2023, to allow more farmland or ranchland to be valued at agricultural value rather than development value under Sec. 2032A Special Use Valuation; Supported H.R. 3936 - The Tax Cuts for Working Families Act; Supported H.R. 3937 - The Small Business Jobs Act; Supported H.R. 3938 - The Build It in America Act; Supported H.R. 7024 - Tax Reform for American Families and Workers Act; Discussed the potential of extending and restricting the 45z sustainable aviation fuel tax credit;

Client expense: $25,000 · Firm income: Not reported

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

Death Tax Repeal Act S.1108. Main Street Tax Certainty Act. Preserving Family Farms Act S.1706. Stepped-up basis. Like-kind exchanges. Estate tax issues. Capital Gains rates. General small business tax issues. Beginning Agriculturalist Lifetime Employment (BALE) Act HR 541. Tax Cuts for Working Families Act (H.R. 3936. Small Business Jobs Act (H.R. 3937). Tax Cuts & Jobs Act. Exemption of Excise Tax for Non-Highway Feed Delivery Trucks.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Business Interest Deduction. Employee Retention Tax Credit. Foreign Tax Credits. Foreign-Derived Intangible Income (FDII). Full Expensing. GILTI (Global Intangible Low-Taxed Income). Interest Deductibility (163(j) EBITDA Limitation). Interest Deductibility (163(n) Leverage Test). Interest Deductibility (163(o) Carry forward Limits). R&D Amortization. R&D Tax Credit. Sec.473 LIFO Relief. Workforce Development Tax Incentives. Implementation of Section 45W credit for qualified commercial clean vehicles added to the Internal Revenue Code added by Section 13403 of the Inflation Reduction Act (IRA) - H.R.5376 Inflation Reduction Act (IRA) Section 13403/ IRS Notice 2022-46/ IRS Notice 2022-56. H.R.338/S.1108 - Death Tax Repeal Act of 2023. H.R.3936 - Tax Cuts for Working Families Act. H.R.3938 - Build It in America Act. H.R.2673 - American Innovation and R&D Competitiveness Act of 2023. H.R.7024 - Tax Relief for American Families and Workers Act of 2024. S.866 - American Innovation and Jobs Act.

Client expense: $640,000 · Firm income: Not reported

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

Issues related to Inflation Reduction Act tax credits and guidance, transmission tax incentives. H.R. 812, the Inflation Reduction Act (repeal); H.R.3936, the Tax Cuts for Working Families (partial IRA repeal); H.R.3938, the Build It in America Act (partial IRA repeal); H.R. 3746, the Fiscal Responsibility Act; S.1793, the Grid Resiliency Tax Credit Act.

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

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

H.R. 5803/S. 1793, the Grid Resiliency Tax Credit Act; H.R. 3746, the Fiscal Responsibility Act; H.R.5376, Inflation Reduction Act of 2022; H.R. 3936, Tax Cuts for Working Families Act; H.R. 3938, Build It in America Act; Hydropower tax credits generally; Inflation Reduction Act Implementation generally; H.J. Res. 39/S. J. Res. 15, the solar tariff Congressional Review Act (CRA); S. 2994, Maintaining and Enhancing Hydroelectricity and River Restoration Act; Resiliency issues generally; Transmission and distribution issues generally; S. 1793, Grid Resiliency Tax Credit; H.R. 7024, the Tax Relief for American Families and Workers Act; Inflation Reduction Act Implementation including Corporate Alternative Minimum Tax, Section 45V Clean Hydrogen Production Tax Credit implementation, Section 48 Investment Tax Credit implementation;

Client expense: $160,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

PL 115-97 Tax Cuts and Jobs Act - amendments to the IRC and other changes PL 117-169 Inflation Reduction Act - amendments to the IRC and other changes HR 25 Fair Tax Act - imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income taxes S 234 New Markets Tax Credit Extension Act - makes the new markets tax credit permanent S 866 American Innovation and Jobs Act - enhance tax benefits for research activities HR 2811 Limit, Save, and Grow Act of 2023 - bill increases the federal debt limit and decreases spending HR 2673/S 866American Innovation and R&D Competitiveness Act of 2023 -- eliminates the five-year amortization requirement for research and experimental expenditures HR 3936 Tax Cuts for Working Families Act -- rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction HR 3937 Small Business Jobs Act -- to promote the establishment and growth of small businesses HR 3938 Build It In America Act --amend the Internal Revenue Code of 1986 to encourage economic growth HR 5707 Secure Family Futures Act of 2023--to apply ordinary tax treatment to certain investments S.470 Secure Family Futures Act of 2024--to apply ordinary tax treatment to certain investments

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

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

S.443/H.R.700, Supply Chains Disruption Act; S.1108, Death Tax Repeal; S.1706/HR.4721, Main Street Tax Certainty Act; H.R.23, Family and Small Business Taxpayer Protection Act; H.R.338, Permanently Repeal the Estate Tax Act of 2023; H.R.3936, Tax Cuts for Working Families Act; H.R.3937, Small Business Jobs Act; H.R.3938, Build It In America Act; H.R.7024, Tax Relief for American Families and Workers Act of 2024; H.R.7035, Death Tax Repeal Act Last-in, First-out (LIFO) Inventory Accounting Method; Issues related to 199A deduction; General Federal tax policy

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

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

Signed a coalition letter in support of the Business Burden Reduction Act introduced by Rep. Byron Donalds (R-Fla.) to amend the Internal Revenue Code to reduce the current corporate income tax rate from 21 percent to 15 percent. Support legislation S.866 - American Innovation and Jobs Act that will amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities. Signed a letter supporting the American Families and Jobs Act which included Tax Cuts for Working Families Act (H.R. 3936), Small Business Jobs Act (H.R. 3937)and Build It in America Act (H.R. 3938). Signed a coalition letter urging the Biden-Harris Health and Human Services Department to refuse to engage with WHO Pandemic Treaty negotiations and to withdraw from the World Health Organization. Signed a coalition letter in support of the Tax Relief for American Families and Workers Act of 2024 (TRAFWA). Signed a coalition letter to the U.S. Senate to act on the Tax Relief for American Families and Workers Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office

Renewable Energy Tax Credits Capital Gains Taxes + Stepped-up Basis Estate Tax Repeal Reform Cost Recovery and Depreciation Issues Extend Bonus Depreciation Business Income Deduction Corporate Tax Rate Forest Reforestation Tax Credit 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 Clean Fuel Production Tax Credit Sustainable Aviation Fuel Tax Credit

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

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Business Interest Deduction. Employee Retention Tax Credit. Foreign Tax Credits. Foreign-Derived Intangible Income (FDII). Full Expensing. GILTI (Global Intangible Low-Taxed Income). Interest Deductibility (163(j) EBITDA Limitation). Interest Deductibility (163(n) Leverage Test). Interest Deductibility (163(o) Carry forward Limits). R&D Amortization. R&D Tax Credit. Sec.473 LIFO Relief. Workforce Development Tax Incentives. Implementation of Section 45W credit for qualified commercial clean vehicles added to the Internal Revenue Code added by Section 13403 of the Inflation Reduction Act (IRA) - H.R.5376 Inflation Reduction Act (IRA) Section 13403/ IRS Notice 2022-46/ IRS Notice 2022-56. H.R.338/S.1108 - Death Tax Repeal Act of 2023. H.R.3936 - Tax Cuts for Working Families Act. H.R.3938 - Build It in America Act. H.R.2673 - American Innovation and R&D Competitiveness Act of 2023. H.R.7024 - Tax Relief for American Families and Workers Act of 2024. S.866 - American Innovation and Jobs Act.

Client expense: $810,000 · Firm income: Not reported

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

Comprehensive tax reform implementation, generally Inflation Reduction Act implementation, generally Alternative fuel tax incentives generally H.R.3746, the Fiscal Responsibility Act H.R.3936, Tax Cuts for Working Families Act

Client expense: $2,420,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.443/HR.700, Supply Chains Disruption Act; S.1108, Death Tax Repeal; S.1706/HR.4721, Main Street Tax Certainty Act; HR.23, Family and Small Business Taxpayer Protection Act; HR.338, Permanently Repeal the Estate Tax Act of 2023; HR.3936, Tax Cuts for Working Families Act; HR.3937, Small Business Jobs Act; HR.3938, Build It In America Act; HR.7024, Tax Relief for American Families and Workers Act of 2024; HR.7035, Death Tax Repeal Act Last-in, First-out (LIFO) Inventory Accounting Method; Issues related to 199A deduction; General Federal tax policy

Client expense: $101,954 · Firm income: Not reported

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

S.443/HR.700, Supply Chains Disruption Act; S.1108, Death Tax Repeal; S.1706/HR.4721, Main Street Tax Certainty Act; HR.23, Family and Small Business Taxpayer Protection Act; HR.338, Permanently Repeal the Estate Tax Act of 2023; HR.3936, Tax Cuts for Working Families Act; HR.3937, Small Business Jobs Act; HR.3938, Build It In America Act; HR.7024, Tax Relief for American Families and Workers Act of 2024; HR.7035, Death Tax Repeal Act Last-in, First-out (LIFO) Inventory Accounting Method; Issues related to 199A deduction; General Federal tax policy

Client expense: $101,954 · Firm income: Not reported

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

Capital gains tax policy, including carried interest; Qualified Small Business Stock; Stock options; Partnership tax policy; Tax assets issues including net operating loss carryforwards and R&D credit; American Innovation & Jobs Act S.866; American Innovation Act H.R.368; Climate and energy tax issues, including production and investment tax credits and Section 45Q; Implementation of the Inflation Reduction Act (H.R.5376) Public Law No. 117-169; Tax Cuts for Working Families Act H.R.3936; Small Business Jobs Act H.R.3937; Build It in America Act H.R.3938.

Client expense: $801,475 · Firm income: Not reported

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

31 U.S.C. 5336 - Filed in the 116th Congress as H.R.2513/S.1978 Corporate Transparency Act of 2019. To ensure that persons who form corporations or limited liability companies in the United States disclose the beneficial owners of those corporations or limited liability companies, in order to prevent wrongdoers from exploiting United States corporations and limited liability companies for criminal gain, to assist law enforcement in detecting, preventing, and punishing terrorism, money laundering, and other misconduct involving United States corporations and limited liability companies, and for other purposes; H.R.20/S.567 Richard L. Trumka Protecting the Right to Organize Act of 2023. To amend the National Labor Relations Act, the Labor Management Relations Act, 1947, and the Labor-Management Reporting and Disclosure Act of 1959, and for other purposes; S.866 American Innovation and Jobs Act. To amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities; H.R.1332 Thirty-Two Hour Workweek Act. To amend the Fair Labor Standards Act of 1938 to reduce the standard workweek from 40 hours per week to 32 hours per week, and for other purposes; H.R.4721/S.1706 Main Street Tax Certainty Act. To amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income; H.R.3799 CHOICE Arrangement Act/Association Health Plans Act. To amend the Internal Revenue Code of 1986 to provide for health reimbursement arrangements integrated with individual health insurance coverage; H.R.3938 Build It in America Act. To amend the Internal Revenue Code of 1986 to encourage economic growth; H.R.3937 Small Business Jobs Act. To amend the Internal Revenue Code of 1986 to promote the establishment and growth of small businesses; H.R.3936 Tax Cuts for Working Families Act. To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025; H.R.3881/S.1838 Credit Card Competition Act. To amend the Electronic Fund Transfer Act to require the Board of Governors of the Federal Reserve system to prescribe regulations relating to network competition in credit card transactions, and for other purposes; H.R. 4035/S.2623 Protecting Small Business Information Act of 2023. To require the Secretary of the Treasury to harmonize the effective dates of all rules required under the Corporate Transparency Act, and for other purposes; S.1411 Prove It Act of 2023. To amend title 5, United States Code, to require greater transparency for Federal regulatory decisions that impact small businesses, and for other purposes; H.R.7198 Prove It Act of 2024. To amend title 5, United States Code, to require greater transparency for Federal regulatory decisions that impact small businesses, and for other purposes; S.1896 SCORE Act of 2023. To reauthorize the SCORE program, and for other purposes. H.R.2744 Freedom from Government Competition Act of 2023. To require that the Federal Government procure from the private sector the goods and services necessary for the operations and management of certain Government agencies, and for other purposes. H.R.4666 To require the Inspector General of the Small Business Administration to submit a quarterly report on fraud relating to certain COVID-19 loans. H.R.4667 Returning Erroneous COVID Loans Addressing Illegal and Misappropriated Taxpayer Funds (RECLAIM Taxpayer Funds) Act. To require the Administrator of the Small Business Administration to issue guidance and rules for lenders and the Small Business Administration on handling amounts of Paycheck Protection Loans returned by borrowers, and for other purposes. H.R.4668 Providing Opportunities to Show Transparency via Information Technology (POST IT) Act of 2023. To amend the Small Business Act to require the Small Business and Agriculture Regulatory Enforcement Ombudsman to publish guidance documents for certain rules, and for other purposes. H.R.4670 Small Business Contracting Transparency Act of 2023. To amend the Small Business Act to require reporting on additional information with respect to small business concerns owned and controlled by women, qualified HUBZone small business concerns, and small business concerns owned and controlled by veterans, and for other purposes. H.R.5427 To prohibit individuals convicted of defrauding the Government from receiving any assistance from the Small Business Administration, and for other purposes. H.R.4480 Successful Entrepreneurship for Reservists and Veterans (SERV) Act. To require the Administrator of the Small Business Administration to report on the veterans interagency task force, to require the Comptroller General of the United States to report on access to credit for small business concerns owned and controlled by covered individuals, and for other purposes. S.3528 Supporting Disabled Entrepreneurs Act. To amend the Small Business Act to establish the position of Coordinator for Disabled Small Business Concerns within the Office of Diversity, Inclusion and Civil Rights of the Small Business Administration, and for other purposes. H.R.5119/S.3625 Protect Small Businesses and Prevent Illicit Financial Activity Act of 2024. To amend title 31, United States Code, to provide small businesses with additional time to file beneficial ownership information, and for other purposes. H.R.7024 Tax Relief for American Families and Workers Act of 2024. To make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes. H.R.7668 ADA 30 Days to Comply Act. To amend the Americans with Disabilities Act of 1990 to provide for a remediation period before the commencement of a civil action. H.R.7473 Funding Small Businesses During Shutdown Act. To ensure continued appropriations for certain Small Business Administration programs during a Government shutdown in fiscal year 2024, and for other purposes. H.R.7963 Small Business Red Tape Relief Act of 2024. To amend title 31, United States Code, to require FinCEN to submit to Congress a quarterly report on certain beneficial ownership data. In addition to contacts associated with the legislation described above: Implementation of the Corporate Transparency Act Small business tax relief Small Business Administration staffing Small Business Administration lending requirements and rules Consumer Financial Protection Bureau lending requirements Federal regulatory reform Federal privacy issues State privacy issues Independent contractor rules Joint employer rules Overtime/White-Collar Exemption rules Noncompete provisions Government funding and shutdown concerns Healthcare and paid leave issues White House Conference on Small Business Yellow Pages Test and government competition with the private sector Commodities markets and small business commodity risks Adherence to and improvement of the Regulatory Flexibility Act (RFA) Adherence to and improvement of the Small Business Regulatory Enforcement Fairness Act (SBREFA) Reauthorization of the Workforce Innovation and Opportunity Act (WIOA) Artificial Intelligence Implementation & Impacts Reducing Monopolistic Business Practices Preparation for the National Defense Authorization Act (NDAA) for Fiscal Year 2025

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

Government targets: Consumer Financial Protection Bureau (CFPB), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), SENATE, Small Business Administration (SBA)

H.R. 419 Revitalizing Downtowns Act H.R. 1321 More Homes on the Market Act H.R. 3238 Affordable Housing Credit Improvement Act of 2023 H.R. 3335 IRS eIVES Modernization and Anti-Fraud Act H.R. 3936 Tax Cuts for Working Families Act H.R. 3937 Small Business Jobs Act H.R. 3938 Build It in America Act H.R. 3940 Neighborhood Homes Investment Act H.R. 4721 Main Street Tax Certainty Act H.R. 6686 Workforce Housing Tax Credit Act S. 1557 Affordable Housing Credit Improvement Act of 2023 S. 1706 Main Street Tax Certainty Act S. 1805 Affordable Housing Bond Enhancement Act S. 1938 Middle Class Mortgage Insurance Premium Act of 2023 S. 657 NeighborhoodHomesInvestmentAct S. 680 DASH Act S. 3436 Workforce Housing Tax Credit Act H.R. 7024 The Tax Relief for American Families and Workers Act of 2024 S. 3940The First-Time Homebuyer Tax Credit Act of 2024 H.R. 8127 Heirs Estate Inheritance Resolution and Succession (HEIRS) Act of 2024 Housing tax credit issues

Client expense: $900,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of H.R. 5376, the Inflation Reduction Act H.R. 3936, American Families and Jobs Act Transmission and distribution issues generally Clean energy tax credits generally

Client expense: $260,000 · Firm income: Not reported

Government targets: Energy, Dept of, Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 5803/S. 1793, the Grid Resiliency Tax Credit Act; H.R. 3746, the Fiscal Responsibility Act; H.R.5376, Inflation Reduction Act of 2022; H.R. 3936, Tax Cuts for Working Families Act; H.R. 3938, Build It in America Act; Hydropower tax credits generally; Inflation Reduction Act Implementation; H.J. Res. 39/S. J. Res. 15, the solar tariff Congressional Review Act (CRA); Resiliency issues generally; Transmission and distribution issues generally; S. 1793, Grid Resiliency Tax Credit; H.R. 7024, the Tax Relief for American Families and Workers Act; Inflation Reduction Act Implementation including Corporate Alternative Minimum Tax, Section 45V Clean Hydrogen Production Tax Credit implementation, and Section 48 Investment Tax Credit implementation

Client expense: $220,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3746, the Fiscal Responsibility Act; H.R. 3936, Tax Cuts for Working Families Act; H.R. 3938, Build it in America Act; H.R. 4151, To amend the Internal Revenue Code of 1986 to require certain contract terms in contracts relating to wind turbines on land not owned by the taxpayer as a requirement in order to claim the credit relating to electricity produced from certain renewable resources; H.R. 5376, Inflation Reduction Act of 2022; H.R. 5803, the Grid Resiliency Tax Credit Act; H.R. 7024, the Tax Relief for American Families and Workers Act; S. 1793, Grid Resiliency Tax Credit Act; S. 2994, Maintaining and Enhancing Hydroelectricity and River Restoration Act; H.J. Res. 39/S. J. Res. 15, the solar tariff Congressional Review Act (CRA); Resiliency issues generally; Transmission and distribution issues generally; Inflation Reduction Act Implementation.

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

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

1. H.R. 34, Assuring Medicares Promise Act of 2023, entire bill 2. S. 1174, Medicare and Social Security Fair Share Act, entire bill 3. Proposals to disallow deductions for expenditures regarding collective bargaining organizing 4. H.R. 3936, Tax Cuts for Working Families Act, entire bill 5. H.R. 3937, Small Business Jobs Act, entire bill 6. H.R. 3938, Build It in America Act, entire bill 7. H.R. 6498, Billionaire Minimum Income Tax Act, entire bill 8. S. 3367, Billionaire Income Tax Act, entire bill 9. S. 2741,Surviving Widow(er) Income Fair Treatment Act of 2023 or SWIFT Act, entire bill 10. H.R. 6858, Social Security Overpayment Relief Act, entire bill 11. Proposals to extend the Tax Cuts and Jobs Act of 2017

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Business Interest Deduction. Employee Retention Tax Credit. Foreign Tax Credits. Foreign-Derived Intangible Income (FDII). Full Expensing. GILTI (Global Intangible Low-Taxed Income). Interest Deductibility (163(j) EBITDA Limitation). Interest Deductibility (163(n) Leverage Test). Interest Deductibility (163(o) Carry forward Limits). R&D Amortization. R&D Tax Credit. Sec.473 LIFO Relief. Workforce Development Tax Incentives. Implementation of Section 45W credit for qualified commercial clean vehicles added to the Internal Revenue Code added by Section 13403 of the Inflation Reduction Act (IRA) - H.R.5376 Inflation Reduction Act (IRA) Section 13403/ IRS Notice 2022-46/ IRS Notice 2022-56. H.R.338/S.1108 - Death Tax Repeal Act of 2023. H.R.3936 - Tax Cuts for Working Families Act. H.R.3938 - Build It in America Act. H.R.2673 - American Innovation and R&D Competitiveness Act of 2023. H.R.7024 - Tax Relief for American Families and Workers Act of 2024. S.866 - American Innovation and Jobs Act.

Client expense: $510,000 · Firm income: Not reported

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

Support legislation S.866 - American Innovation and Jobs Act that will amend the Internal Revenue Code of 1986 to enhance tax benefits for research activities. Signed a letter supporting the American Families and Jobs Act which included Tax Cuts for Working Families Act (H.R. 3936), Small Business Jobs Act (H.R. 3937)and Build It in America Act (H.R. 3938). Signed a coalition letter urging the Biden-Harris Health and Human Services Department to refuse to engage with WHO Pandemic Treaty negotiations and to withdraw from the World Health Organization. Signed a coalition letter in support of the Tax Relief for American Families and Workers Act of 2024 (TRAFWA). Signed a coalition letter to the U.S. Senate to act on the Tax Relief for American Families and Workers Act.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office