Supply Chain Disruptions Relief Act

Repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 1440/S. 694, "The Modern, Clean, and Safe Trucks Act") Relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (H.R. 700/S. 443, "The Supply Chain Disruptions Relief Act") Preserve the ongoing availability of LIFO Repeal the estate and generation-skipping transfer taxes, and for other purposes (S.1108, "The Death Tax Repeal Act of 2023") Make permanent the deduction for qualified business income (H.R.4721/S.1706, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and tax credits for electric commercial vehicles Business tax measures, bonus depreciation and interest deductibility (H.R. 7024, "Tax Relief for American Families and Workers Act of 2024") Legislative proposals regarding Section 199A deduction, estate tax, business interest deduction limit, bonus depreciation and maintaining corporate rate and full deductibility of advertising.

Client expense: $1,231,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of

Tax reforms; LIFO recapture: S.443/H.R.700

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Legislative proposals to repeal and replace the federal excise tax on heavy duty trucks Legislative proposals providing tax liability relief (H.R. 700, S. 443)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Supply chain issues as it relates to LIFO recapture: H.R.700 - Supply Chain Disruptions Relief Act; S.443 - Supply Chain Disruptions Relief Act. Rule proposal by the FTC requiring expanded disclosure and consent on finance and insurance products - FTC Matter No. P204800, Motor Vehicle Dealers Trade Regulation Rule. Those FTC issues as it relates to the Financial Services and General Government Appropriations of FY 2024: H.R. 4664 - FY 2024 Financial Services and General Government; Senate legislation realted to FY 2024 Financial Services and General Government. FTC Redo Act - H.R. 7101, Federal Trade Commission Review of Expensive and Detrimental Overregulation Act; S. 3014, Federal Trade Commission Review of Expensive and Detrimental Overregulation Act, Right to Repair legislation: H.R. 906 - Right to Equitable and Professional Auto Industry Repair Act or the REPAIR Act. Legislation as it pertains to the Environmental Protection Agency and its governance of tailpipe emissions: S. 3094 -A bill to prohibit the Administrator of the Environmental Protection Agency from finalizing, implementing, or enforcing a proposed rule with respect to emissions from vehicles, and for other purposes; H.R.1435 - Preserving Choice in Vehicle Purchases Act;S.2090 - Preserving Choice in Vehicle Purchases Act of 2023; H.R. 4468, the Choice in Automobile Retail Sales (CARS) Act; S. 3094, the Choice in Automobile Retail Sales (CARS) Act; H.R. 4821 - Department of the Interior, Environment, and Related Agencies Appropriations Act, FY24. CARS Act: H.R. 2948, the Carrying Automobiles Responsibly and Safely Act. Arbitrtion as it relates to automobile sales contracts.

Client expense: $360,000 · Firm income: Not reported

Repeal of the estate tax - S. 1108, the Death Tax Repeal Act of 2023; H.R. 7035, The Death Tax Repeal Act of 2024. Tax incentives as they relate to the auto industry and specifically the purchase of electric vehicles/clean vehicles as legislated in the Inflation Reduction Act. Supply chain issues as it relates to LIFO recapture: Supply Chain Disruptions Relief Act - H.R. 700; Supply Chain Disruptions Relief Act - S. 443.

Client expense: $360,000 · Firm income: Not reported

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

Repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 1440/S. 694, "The Modern, Clean, and Safe Trucks Act") Relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (H.R. 700/S. 443, "The Supply Chain Disruptions Relief Act") Preserve the ongoing availability of LIFO Repeal the estate and generation-skipping transfer taxes, and for other purposes (S.1108, "The Death Tax Repeal Act of 2023") Make permanent the deduction for qualified business income (H.R.4721/S.1706, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and establishing new tax credits for electric commercial vehicles Business tax measures, bonus depreciation and interest deductibility (H.R. 7024, "Tax Relief for American Families and Workers Act of 2024")

Client expense: $1,649,000 · Firm income: Not reported

Legislative proposals to repeal and replace the federal excise tax on heavy duty trucks Legislative proposals providing tax liability relief (H.R. 700, S. 443)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal excise tax on heavy duty trucks, ways and means tax teams, supply chain disruption relief act (S.443, H.R. 700), lifo, Section 199A, estate tax, bonus depreciation

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 443 and H.R. 700, the Supply Chain Disruptions Relief Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

Tax reforms; LIFO recapture: S.443/H.R.700

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Repeal of the estate tax - S. 1108, the Death Tax Repeal Act of 2023; H.R. 7035, The Death Tax Repeal Act of 2024. Tax incentives as they relate to the auto industry and specifically the purchase of electric vehicles/clean vehicles as legislated in the Inflation Reduction Act. Supply chain issues as it relates to LIFO recapture: Supply Chain Disruptions Relief Act - H.R. 700; Supply Chain Disruptions Relief Act - S. 443.

Client expense: $305,000 · Firm income: Not reported

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

Supply chain issues as it relates to LIFO recapture: H.R.700 - Supply Chain Disruptions Relief Act; S.443 - Supply Chain Disruptions Relief Act. Rule proposal by the FTC requiring expanded disclosure and consent on finance and insurance products - FTC Matter No. P204800, Motor Vehicle Dealers Trade Regulation Rule. Those FTC issues as it relates to the Financial Services and General Government Appropriations of FY 2024: H.R. 4664 - FY 2024 Financial Services and General Government; Senate legislation realted to FY 2024 Financial Services and General Government. FTC Redo Act - H.R. 7101, Federal Trade Commission Review of Expensive and Detrimental Overregulation Act; S. 3014, Federal Trade Commission Review of Expensive and Detrimental Overregulation Act, Right to Repair legislation: H.R. 906 - Right to Equitable and Professional Auto Industry Repair Act or the REPAIR Act. Legislation as it pertains to the Environmental Protection Agency and its governance of tailpipe emissions: S. 3094 -A bill to prohibit the Administrator of the Environmental Protection Agency from finalizing, implementing, or enforcing a proposed rule with respect to emissions from vehicles, and for other purposes; H.R.1435 - Preserving Choice in Vehicle Purchases Act;S.2090 - Preserving Choice in Vehicle Purchases Act of 2023; H.R. 4468, the Choice in Automobile Retail Sales (CARS) Act; S. 3094, the Choice in Automobile Retail Sales (CARS) Act; H.R. 4821 - Department of the Interior, Environment, and Related Agencies Appropriations Act, FY24. CARS Act: H.R. 2948, the Carrying Automobiles Responsibly and Safely Act. Arbitrtion as it relates to automobile sales contracts.

Client expense: $305,000 · Firm income: Not reported

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

Repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 1440/S. 694, "The Modern, Clean, and Safe Trucks Act") Relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (H.R. 700/S. 443, "The Supply Chain Disruptions Relief Act") Repeal the estate and generation-skipping transfer taxes, and for other purposes (S.1108, "The Death Tax Repeal Act of 2023") Make permanent the deduction for qualified business income (H.R.4721/S.1706, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and establishing new tax credits for electric commercial vehicles Business tax measures, bonus depreciation and interest deductibility (H.R. 7024, "Tax Relief for American Families and Workers Act of 2024")

Client expense: $1,168,000 · Firm income: Not reported

Tax reforms; LIFO recapture: S.443/H.R.700

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 443 and H.R. 700, the Supply Chain Disruptions Relief Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals to repeal and replace the federal excise tax on heavy duty trucks Legislative proposals providing tax liability relief (H.R. 700, S. 443)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues, including the centralized partnership audit regime; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit, and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

Supply chain issues as it relates to LIFO recapture: H.R.700 - Supply Chain Disruptions Relief Act; S.443 - Supply Chain Disruptions Relief Act. Rule proposal by the FTC requiring expanded disclosure and consent on finance and insurance products - FTC Matter No. P204800, Motor Vehicle Dealers Trade Regulation Rule. Those FTC issues as it relates to the Financial Services and General Government Appropriations of FY 2024: H.R. 4664 - FY 2024 Financial Services and General Government. FTC Redo Act - H.R. 7101, Federal Trade Commission Review of Expensive and Detrimental Overregulation Act; S. 3014, Federal Trade Commission Review of Expensive and Detrimental Overregulation Act, Right to Repair legislation: H.R. 906 - Right to Equitable and Professional Auto Industry Repair Act or the REPAIR Act. Legislation as it pertains to the Environmental Protection Agency and its governance of tailpipe emissions: S. 3094 -A bill to prohibit the Administrator of the Environmental Protection Agency from finalizing, implementing, or enforcing a proposed rule with respect to emissions from vehicles, and for other purposes; H.R.1435 - Preserving Choice in Vehicle Purchases Act;S.2090 - Preserving Choice in Vehicle Purchases Act of 2023; H.R. 4468, the Choice in Automobile Retail Sales (CARS) Act; S. 3094, the Choice in Automobile Retail Sales (CARS) Act; H.R. 4821 - Department of the Interior, Environment, and Related Agencies Appropriations Act, FY24. CARS Act: H.R. 2948, the Carrying Automobiles Responsibly and Safely Act. Arbitrtion as it relates to automobile sales contracts.

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

Repeal of the estate tax - S. 1108, the Death Tax Repeal Act of 2023; No House bill number, The Death Tax Repeal Act of 2024. Tax incentives as they relate to the auto industry and specifically the purchase of electric vehicles/clean vehicles as legislated in the Inflation Reduction Act. Supply chain issues as it relates to LIFO recapture: Supply Chain Disruptions Relief Act - H.R. 700; Supply Chain Disruptions Relief Act - S. 443.

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

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

Repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 1440/S. 694, "The Modern, Clean, and Safe Trucks Act") Relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (H.R. 700/S. 443, "The Supply Chain Disruptions Relief Act") Repeal the estate and generation-skipping transfer taxes, and for other purposes (S.1108, "The Death Tax Repeal Act of 2023") Make permanent the deduction for qualified business income (H.R.4721/S.1706, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and establishing new tax credits for electric commercial vehicles Proposals, legislation and regulation affecting electric vehicle charging programs Business tax measures, bonus depreciation and interest deductibility (H.R. 7024, "Tax Relief for American Families and Workers Act of 2024")

Client expense: $1,441,000 · Firm income: Not reported

Tax reforms; LIFO recapture: S.443/H.R.700

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 443 and H.R. 700, the Supply Chain Disruptions Relief Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative proposals to repeal and replace the federal excise tax on heavy duty trucks Legislative proposals providing tax liability relief (H.R. 700, S. 443)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024; 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit, and executive compensation; Exempt organization issues, including donor-advised funds; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

Legislative proposals to repeal and replace the federal excise tax on heavy duty trucks Legislative proposals providing tax liability relief (H.R. 700, S. 443)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax reforms; LIFO recapture: S.443/H.R.700

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

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: $126,007 · Firm income: Not reported

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

Legislative proposals to repeal and replace the federal excise tax on heavy duty trucks Legislative proposals providing tax liability relief (H.R. 700, S. 443)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Repeal of the estate tax - S. 1108, the Death Tax Repeal Act of 2023; No House bill number, The Death Tax Repeal Act of 2024. Tax incentives as they relate to the auto industry and specifically the purchase of electric vehicles/clean vehicles as legislated in the Inflation Reduction Act. Supply chain issues as it relates to LIFO recapture: Supply Chain Disruptions Relief Act - H.R. 700; Supply Chain Disruptions Relief Act - S. 443.

Client expense: $365,000 · Firm income: Not reported

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

Supply chain issues as it relates to LIFO recapture: H.R.700 - Supply Chain Disruptions Relief Act; S.443 - Supply Chain Disruptions Relief Act. Rule proposal by the FTC requiring expanded disclosure and consent on finance and insurance products - FTC Matter No. P204800, Motor Vehicle Dealers Trade Regulation Rule. Those FTC issues as it relates to the Financial Services and General Government Appropriations of FY 2024: H.R. 4664 - FY 2024 Financial Services and General Government. Right to Repair legislation: H.R. 906 - Right to Equitable and Professional Auto Industry Repair Act or the REPAIR Act. Legislation as it pertains to the Environmental Protection Agency and its governance of tailpipe emissions: S. 3094 -A bill to prohibit the Administrator of the Environmental Protection Agency from finalizing, implementing, or enforcing a proposed rule with respect to emissions from vehicles, and for other purposes; H.R.1435 - Preserving Choice in Vehicle Purchases Act;S.2090 - Preserving Choice in Vehicle Purchases Act of 2023; H.R. 4468, the Choice in Automobile Retail Sales (CARS) Act; S. 3094, the Choice in Automobile Retail Sales (CARS) Act; H.R. 4821 - Department of the Interior, Environment, and Related Agencies Appropriations Act, FY24. Arbitrtion as it relates to automobile sales contracts.

Client expense: $365,000 · Firm income: Not reported

Supply chain issues as it relates to LIFO recapture: H.R.700 - Supply Chain Disruptions Relief Act; S.443 - Supply Chain Disruptions Relief Act. Rule proposal by the FTC requiring expanded disclosure and consent on finance and insurance products - FTC Matter No. P204800, Motor Vehicle Dealers Trade Regulation Rule. Those FTC issues as it relates to the Financial Services and General Government Appropriations of FY 2024: H.R. 4664 - FY 2024 Financial Services and General Government. Right to Repair legislation: H.R. 906 - Right to Equitable and Professional Auto Industry Repair Act or the REPAIR Act. Legislation as it pertains to the Environmental Protection Agency and its governance of tailpipe emissions: S. 3094 -A bill to prohibit the Administrator of the Environmental Protection Agency from finalizing, implementing, or enforcing a proposed rule with respect to emissions from vehicles, and for other purposes; H.R.1435 - Preserving Choice in Vehicle Purchases Act;S.2090 - Preserving Choice in Vehicle Purchases Act of 2023; H.R. 4468, the Choice in Automobile Retail Sales (CARS) Act; S. 3094, the Choice in Automobile Retail Sales (CARS) Act; H.R. 4821 - Department of the Interior, Environment, and Related Agencies Appropriations Act, FY24. Arbitrtion as it relates to automobile sales contracts.

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

Repeal of the estate tax - S. 1108, the Death Tax Repeal Act of 2023; No House bill number, The Death Tax Repeal Act of 2024. Tax incentives as they relate to the auto industry and specifically the purchase of electric vehicles/clean vehicles as legislated in the Inflation Reduction Act. Supply chain issues as it relates to LIFO recapture: Supply Chain Disruptions Relief Act - H.R. 700; Supply Chain Disruptions Relief Act - S. 443.

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

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

Supply chain issues as it relates to LIFO recapture: H.R.700 - Supply Chain Disruptions Relief Act; S.443 - Supply Chain Disruptions Relief Act. Rule proposal by the FTC requiring expanded disclosure and consent on finance and insurance products - FTC Matter No. P204800, Motor Vehicle Dealers Trade Regulation Rule. Those FTC issues as it relates to the Financial Services and General Government Appropriations of FY 2024: H.R. 4664 - FY 2024 Financial Services and General Government. Right to Repair legislation: H.R. 906 - Right to Equitable and Professional Auto Industry Repair Act or the REPAIR Act. Legislation as it pertains to the Environmental Protection Agency and its governance of tailpipe emissions: S. 3094 -A bill to prohibit the Administrator of the Environmental Protection Agency from finalizing, implementing, or enforcing a proposed rule with respect to emissions from vehicles, and for other purposes; H.R.1435 - Preserving Choice in Vehicle Purchases Act;S.2090 - Preserving Choice in Vehicle Purchases Act of 2023; H.R. 4468, the Choice in Automobile Retail Sales (CARS) Act; S. 3094, the Choice in Automobile Retail Sales (CARS) Act; H.R. 4821 - Department of the Interior, Environment, and Related Agencies Appropriations Act, FY24

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

Repeal of the estate tax - S. 1108, the Death Tax Repeal Act of 2023; No House bill number, The Death Tax Repeal Act of 2024. Tax incentives as they relate to the auto industry and specifically the purchase of electric vehicles/clean vehicles as legislated in the Inflation Reduction Act. Supply chain issues as it relates to LIFO recapture: Supply Chain Disruptions Relief Act - H.R. 700; Supply Chain Disruptions Relief Act - S. 443.

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

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

Repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 1440/S. 694, "The Modern, Clean, and Safe Trucks Act") Relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (H.R. 700/S. 443, "The Supply Chain Disruptions Relief Act") Repeal the estate and generation-skipping transfer taxes, and for other purposes (S.1108, "The Death Tax Repeal Act of 2023") Make permanent the deduction for qualified business income (H.R.4721/S.1706, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and establishing new tax credits for electric commercial vehicles Proposals, legislation and regulation affecting electric vehicle charging programs Business tax measures, bonus depreciation and interest deductibility

Client expense: $2,094,000 · Firm income: Not reported

Legislative proposals to repeal and replace the federal excise tax on heavy duty trucks Legislative proposals providing tax liability relief (H.R. 700, S. 443)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 443 and H.R. 700, the Supply Chain Disruptions Relief Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), and the Casualty Loss Deduction Restoration Act (H.R. 4539), and the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, and the employee retention credit; Exempt organization issues; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, and OECD Pillar One issues; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

Tax reforms; LIFO recapture: S.443/H.R.700

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

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; Last-in, First-out (LIFO) Inventory Accounting Method; Issues related to 199A deduction; General Federal tax policy

Client expense: $64,788 · Firm income: Not reported

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

Repeal of the estate tax - S. 1108, the Death Tax Repeal Act of 2023. Tax incentives as they relate to the auto industry and specifically the purchase of electric vehicles/clean vehicles as legislated in the Inflation Reduction Act. Supply chain issues as it relates to LIFO recapture: Supply Chain Disruptions Relief Act - H.R. 700; Supply Chain Disruptions Relief Act - S. 443.

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

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