Child Care Investment Act of 2023

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024 H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). H.R.4571 - Child Care Investment Act of 2023. H.R.7360 - Promoting Affordable Childcare for Everyone Act or the PACE Act. S.4874 - Child Care Availability and Affordability Act. H.R.8540 - Child Care for American Families Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax incentives to support affordability of and access to child care for families, including the Child Care Investment Act (H.R. 4571), Promoting Affordable Childcare for Everyone (PACE) Act (H.R. 7360), Child Care for American Families Act (H.R. 8540/S. 5254), and the Child Care Availability and Affordability Act (S. 4874).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024 H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.

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

Lobbied for The Child Care Investment Act (H.R. 4571) to expand DCAP, CDCTC, and the employer provided child care credit.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues affecting child care Child Care Investment Act of 2023, H.R. 4571 PACE Act H.R. 7360

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 793/S. 161, Jumpstart Our Businesses by Supporting Students (JOBS) Act of 2023 H.R. 2957/S. 1349, College Transparency Act H.R. 4571, Child Care Investment Act of 2023 H.R. 6585, Bipartisan Workforce Pell Act H.R. 6655, A Stronger Workforce for America Act H.R. 6951, College Cost Reduction Act H.R. 9029, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2025 S. 3877, Lifelong Learning Act Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); implementation of the Carl D. Perkins Career and Technical Education Act (P.L. 115-224); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the Every Student Succeeds Act (P.L. 114-95); reauthorization of the Education Sciences Reform Act (P.L. 107-279); student data privacy in K-12 and higher education; general education and workforce preparation; childcare and early education; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F)

Client expense: $14,750,000 · Firm income: Not reported

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406/S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767/S. 1243, Small Business Investment Act of 2023 H.R. 2788/S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210/S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R. 5779, Fiscal Commission Act of 2023 H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 H.R. 7470, Secure U.S. Leadership in Space Act of 2024 H.R. 8184, Growing and Preserving Innovation in America Act of 2024 H.R.8540, Child Care for American Families Act S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H.Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Proposed Rule, Internal Revenue Service; Section 45X Advanced Manufacturing Production Credit (88 Fed. Reg. 86,844-86,868, December 15, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock; 26 CFR Parts 1 and 58, (89 Fed. Reg. 25,980-26,067, April 12, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, (88 Fed. Reg. 59,576-59,659, August 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, August 30, 2023) (as corrected by 88 Fed. Reg. 73,807, October 27, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property, (88 Fed. Reg. 89,220-89,255, December 26, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, (89 Fed. Reg. 64,750-64,778, August 7, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canadian proposal to enact a retroactive Digital Services Tax (DST); Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; Extraterritorial Application of Sec. 49 of the German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the excise tax on repurchase of corporate stock and corporate alternative minimum tax (AMT); implementation of the Inflation Reduction Act, (P.L. 117-169), including tax and energy security provisions; IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); UK Carbon Border Adjustment Mechanism (CBAM) Consultation; expiration of provisions from the 2017 Tax Cuts and Jobs Act; proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; SECURE 2.0 Act Student Loan and Emergency Savings Guidance; extending the temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, Pub. L. No. 115-97; Treasury regulations and other guidance related to the foreign tax credit; improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One; proposed Article xx to U.N. Model Tax Convention on Dealing with Cross-Border Business Services; recommendations for Items to be Included on the Department of the Treasury and Internal Revenue Services 2024-2025 Priority Guidance Plan (I.R.S. Notice 2024-28, 2024-13 I.R.B. 720); Turkeys new tax reform legislation

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). H.R.4571 - Child Care Investment Act of 2023. H.R.7360 - Promoting Affordable Childcare for Everyone Act or the PACE Act. S.4874 - Child Care Availability and Affordability Act. H.R.8540 - Child Care for American Families Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax incentives to support affordability of and access to child care for families, including the Child Care Investment Act (H.R. 4571) and the Child Care Availability and Affordability Act (S. 4874).

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

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024 H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.

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

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

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024 H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.

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

Lobbied for The Child Care Investment Act (H.R. 4571) to expand DCAP, CDCTC, and the employer provided child care credit.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues affecting child care Child Care Investment Act of 2023, H.R. 4571 PACE Act H.R. 7360

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 793/S. 161, Jumpstart Our Businesses by Supporting Students (JOBS) Act of 2023 H.R. 2957/S. 1349, College Transparency Act H.R. 4571, Child Care Investment Act of 2023 H.R. 6585, Bipartisan Workforce Pell Act H.R. 6655, A Stronger Workforce for America Act H.R. 6951, College Cost Reduction Act S. 3877, Lifelong Learning Act Draft legislation titled Fiscal Year 2025 Labor, Health and Human Services, Education, and Related Agencies Appropriations Act Proposed rule, Department of Labor, Employment and Training Administration, National Apprenticeship System Enhancements, (89 Fed. Reg. 3,118-3,298, January 17, 2024) Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); implementation of the Carl D. Perkins Career and Technical Education Act (P.L. 115-224); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the Every Student Succeeds Act (P.L. 114-95); reauthorization of the Education Sciences Reform Act (P.L. 107-279); student data privacy in K-12 and higher education; general education and workforce preparation; childcare and early education; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); Internal Revenue Code and the expansion of the employer-provided childcare credit and dependent care assistance programs

Client expense: $13,930,000 · Firm income: Not reported

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406/S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767/S. 1243, Small Business Investment Act of 2023 H.R. 2788/S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210/S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R. 5779, Fiscal Commission Act of 2023 H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 H.R. 7470, Secure U.S. Leadership in Space Act of 2024 H.R. 8184, Growing and Preserving Innovation in America Act of 2024 S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H.Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Proposed Rule, Internal Revenue Service; Section 45X Advanced Manufacturing Production Credit (88 Fed. Reg. 86,844-86,868, December 15, 2023) Proposed Rule, Internal Revenue Service (IRS), Treasury; Superfund Chemical Taxes (88 Fed. Reg. 18,446-18,471, March 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock; 26 CFR Parts 1 and 58 (89 Fed. Reg. 25,980-26,067, April 12, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (88 Fed. Reg. 59,576-59,659, August 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, August 30, 2023) (as corrected by 88 Fed. Reg. 73,807, Oct. 27, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (88 Fed. Reg. 89,220-89,255, December 26, 2023) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canadian proposal to enact a retroactive Digital Services Tax (DST); Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; Extraterritorial Application of Sec. 49 of the German Income Tax Act; the Government of Canadas revised legislative proposal for a unilateral, discriminatory digital services tax (DST) with retroactive effect (Bill C-59, Fall Economic Statement Implementation Act, 2023); potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the excise tax on repurchase of corporate stock and corporate alternative minimum tax (AMT); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement recommendations for Items to be Included on the 2024-2025 Priority Guidance Plan (Notice 2024-28); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); UK Carbon Border Adjustment Mechanism (CBAM) Consultation; expiration of provisions from the 2017 Tax Cuts and Jobs Act; proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; SECURE 2.0 Act Student Loan and Emergency Savings Guidance; temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, Pub. L. No. 115-97; Treasury regulations and other guidance related to the foreign tax credit; U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One; proposed Article xx to U.N. Model Tax Convention on Dealing with Cross-Border Business Services; recommendations for Items to be Included on the Department of the Treasury and Internal Revenue Services 2024-2025 Priority Guidance Plan (I.R.S. Notice 2024-28, 2024-13 I.R.B. 720)

H.R.4293 - American Farmers Feed the World Act of 2023 H.R.7024 - Tax Relief for American Families and Workers Act of 2024 H.R.7360 - Promoting Affordable Childcare for Everyone Act H.R.4571 - Child Care Investment Act of 2023 H.R.7710/S.3994 - Locally Led Development and Humanitarian Response Act S.2438 - Department of State, Foreign Operations, and Related Programs Appropriations Act, 2024, issues related to the Adolescent Girl Strategy S.3535 - Keeping Girls in School Act Communications with House of Representatives and Senate Staff around Farm Bill advocacy Issues related to: foreign assistance, child protection, food security, rural development, international development, global women's issues, international conflict and civilian harm mitigation

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

Government targets: Agriculture, Dept of (USDA), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Security Council (NSC), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS)

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). H.R.4571 - Child Care Investment Act of 2023. H.R.7360 - Promoting Affordable Childcare for Everyone Act or the PACE Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax incentives to support affordability of and access to child care for families, including the Child Care Investment Act (H.R. 4571).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024 H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided childcare credit.

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

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024 H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.

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

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). H.R.4571 - Child Care Investment Act of 2023. H.R.7360 - Promoting Affordable Childcare for Everyone Act or the PACE Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 793/S. 161, Jumpstart Our Businesses by Supporting Students (JOBS) Act of 2023 H.R. 2957/S. 1349, College Transparency Act H.R. 4571, Child Care Investment Act of 2023 H.R. 6585, Bipartisan Workforce Pell Act H.R. 6655, A Stronger Workforce for America Act H.R. 6951, College Cost Reduction Act S. 3877, Lifelong Learning Act Proposed rule, Department of Labor, Employment and Training Administration, National Apprenticeship System Enhancements, (89 Fed. Reg. 3,118-3,298, January 17, 2024) Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); implementation of the Carl D. Perkins Career and Technical Education Act (P.L. 115-224); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the Every Student Succeeds Act (P.L. 114-95); reauthorization of the Education Sciences Reform Act (P.L. 107-279); student data privacy in K-12 and higher education; general education and workforce preparation; childcare and early education; potential Future of Assessment Task Force; universal pre-K; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F)

Client expense: $23,370,000 · Firm income: Not reported

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406 / S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767 / S. 1243, Small Business Investment Act of 2023 H.R. 2788 / S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210 / S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R. 5779, Fiscal Commission Act of 2023 H.R.5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H. Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Proposed Rule, Internal Revenue Service; Section 45X Advanced Manufacturing Production Credit (88 Fed. Reg. 86,844-86,868, December 15, 2023) Proposed Rule, Internal Revenue Service, Treasury Department; Advanced Manufacturing Investment Credit (88 Fed. Reg. 17,451-17,466, March 23, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, (88 Fed. Reg. 59,576-59,659, Aug. 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, Aug. 30, 2023) (as corrected by 88 Fed. Reg. 73,807, Oct. 27, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property, REG-117631-23, (88 Fed. Reg. 89,220-89,255, Dec. 26, 2023) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; U.S. Chile Income Tax Treaty, Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital; Extraterritorial Application of Sec. 49 of the German Income Tax Act; the Government of Canadas revised legislative proposal for a unilateral, discriminatory digital services tax (DST) with retroactive effect (Bill C-59, Fall Economic Statement Implementation Act, 2023); potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the excise tax on repurchase of corporate stock and corporate alternative minimum tax (AMT); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; recommendations for Items to be Included on the 2023-2024 Priority Guidance Plan (Notice 2023-36); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; SECURE 2.0 Act Student Loan and Emergency Savings Guidance; Treasury regulations and other guidance related to the foreign tax credit; U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One

Lobbied for The Child Care Investment Act (H.R. 4571) to expand DCAP, CDCTC, and the employer provided child care credit.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues affecting child care Child Care Investment Act of 2023, H.R. 4571 PACE Act H.R. 7360

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024

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

Tax incentives to support affordability of and access to child care for families, including the Child Care Investment Act (H.R. 4571).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wagers for teachers H.R.4571 - Child Care Investment Act of 2023 H.R. 7360 - PACE Act H.R. 7252 / S.3657 - Child and Dependent Care Tax Credit Enhancement Act of 2024

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax issues affecting child care Child Care Investment Act of 2023, H.R. 4571

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). H.R.4571 - Child Care Investment Act of 2023.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 793/S. 161, Jumpstart Our Businesses by Supporting Students (JOBS) Act of 2023 H.R. 2957/S. 1349, College Transparency Act H.R. 4571, Child Care Investment Act of 2023 H.R. 6585, Bipartisan Workforce Pell Act H.R. 6655, A Stronger Workforce for America Act Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); implementation of the Carl D. Perkins Career and Technical Education Act (P.L. 115-224); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the Every Student Succeeds Act (P.L. 114-95); reauthorization of the Education Sciences Reform Act (P.L. 107-279); student data privacy in K-12 and higher education; general education and workforce preparation; childcare and early education; potential Future of Assessment Task Force; universal pre-K; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); childcare requirements in the Department of Commerces Notice of Public Rights for CHIPS for America incentives program

Client expense: $19,080,000 · Firm income: Not reported

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406 / S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767 / S. 1243, Small Business Investment Act of 2023 H.R. 2788 / S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210 / S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R.5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H. Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Proposed Rule, Internal Revenue Service, Treasury Department; Advanced Manufacturing Investment Credit (88 Fed. Reg. 17,451-17,466, March 23, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, (88 Fed. Reg. 59,576-59,659, Aug. 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, Aug. 30, 2023)(as corrected by 88 Fed. Reg. 73,807, Oct. 27, 2023) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canadian proposal to enact a retroactive Digital Services Tax (DST); U.S. Chile Tax Treaty, Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital; Extraterritorial Application of Sec. 49 German Income Tax Act; the Government of Canadas revised legislative proposal for a unilateral, discriminatory digital services tax (DST) with retroactive effect (Bill C-59, Fall Economic Statement Implementation Act, 2023); potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the excise tax on repurchase of corporate stock and corporate alternative minimum tax; repurchase of corporate stock and corporate alternative minimum tax; IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; recommendations for Items to be Included on the 2023-2024 Priority Guidance Plan (Notice 2023-36); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; Financial Accounting Standards Board (FASB) proposal to require greater income tax disclosures; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; IRS. Notice 2023-36, 2023-21 I.R.B. 855 (Public Recommendations Invited on Items to be Included on the 2023-2024 Priority Guidance Plan); Treasury regulations and other guidance related to the foreign tax credit; undue compliance burden (filing requirements) facing certain claimants of the employee retention credit; Financial Accounting Standards Board (FASB) Exposure Draft of Proposed Accounting Standards Update, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; improvements to the Child and Dependent Care Tax Credit, Dependent Care Assistance Program, and Employer Provided Child Care Tax Credit; Additional Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code, I.R.S. Notice 2023-64, 2023-40 I.R.B. 974 (Oct. 2, 2023); OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One

Tax incentives to support access to child care for families, including the Child Care Investment Act (H.R. 4571).

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

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

H.R. 496, Promoting Employment and Lifelong Learning Act H.R. 793/S. 161, Jumpstart Our Businesses by Supporting Students (JOBS) Act of 2023 H.R. 2957/S. 1349, College Transparency Act H.R. 4571, Child Care Investment Act of 2023 Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); implementation of the Carl D. Perkins Career and Technical Education Act (P.L. 115-224); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the Every Student Succeeds Act (P.L. 114-95); reauthorization of the Education Sciences Reform Act (P.L. 107-279); student data privacy in K-12 and higher education; general education and workforce preparation; childcare and early education; potential Future of Assessment Task Force; universal pre-K; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); workforce Pell grants; childcare requirements in the Department of Commerces Notice of Public Rights for CHIPS for America incentives program

Client expense: $13,590,000 · Firm income: Not reported

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406 / S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767 / S. 1243, Small Business Investment Act of 2023 H.R. 2788 / S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210 / S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H. Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Draft legislation titled United States-Taiwan Expedited Double-Tax Relief Act Proposed Rule, Internal Revenue Service, Treasury Department; Advanced Manufacturing Investment Credit (88 Fed. Reg. 17,451-17,466, March 23, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018, Aug. 30, 2023) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; The Government of Canadas revised legislative proposal for a unilateral, discriminatory digital services tax (DST) with retroactive effect; Canadian proposal to enact a retroactive Digital Services Tax (DST); U.S. Chile Tax Treaty, Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital; Extraterritorial Application of Sec. 49 German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the Excise tax on repurchase of corporate stock and corporate alternative minimum tax; IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; recommendations for Items to be Included on the 2023-2024 Priority Guidance Plan (Notice 2023-36); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; Financial Accounting Standards Board (FASB) proposal to require greater income tax disclosures; proposed Accounting Standards Update, Income Taxes (Topic 740); I.R.S. Notice 2023-36, 2023-21 I.R.B. 855 (Public Recommendations Invited on Items to be Included on the 2023-2024 Priority Guidance Plan); Treasury regulations and other guidance related to the foreign tax credit; undue compliance burden (filing requirements) facing certain claimants of the employee retention credit; Financial Accounting Standards Board (FASB) Exposure Draft of Proposed Accounting Standards Update, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; Additional Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code, I.R.S. Notice 2023-64, 2023-40 I.R.B.; improvements to the Child and Dependent Care Tax Credit, Dependent Care Assistance Program, and Employer Provided Child Care Tax Credit

Tax issues affecting child care Child Care Investment Act of 2023, H.R. 4571

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). H.R.4571 - Child Care Investment Act of 2023.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax incentives to support access to child care for families and child care centers, including the Child Care Investment Act (H.R. 4571).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE