Death Tax Repeal Act

In support of the Improve and Enhance the Work Opportunity Tax Credit Act (S.5370, H.R. 6833), which increases credit to reflect inflation and encourages worker retention. In support of the Main Street Certainty Act (S.1706, H.R. 4721) which makes the IRS Section 199A small-business deduction for certain qualified business income (QBI) permanent for partnerships LLC's and other non-corporate businesses. In support of the Death Tax Repeal Act (S. 1108, H.R. 7035) which permanently repeals a law which imposes a tax on the transfer of property, land and other assets from a deceased family member to heirs of family farms and small businesses. In support of the ALIGN Act (S.1117, H.R. 2406), which would make permanent full and immediate expensing for American investments in machinery and equipment. In support of the American Investment in Manufacturing (AIM) Act (S.1232, H.R. 2788), which re-instates the standard for business interest deductions.

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General small business issues; women-owned small business issues; Support of H.R. 358, the Small Business Regulatory Flexibility Improvements Act (SBRFIA); Support of Section 199A, the 20% Small Business Deduction and the Main Street Tax Certainty Act; Support of H.R. 7035, the Death Tax Repeal Act; Repeal the Corporate Transparency Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

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

Client expense: $470,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1440/S.694 - the Modern, Clean and Safe Trucks Act; H.R.1477/S.722 - Freedom to Invest in Tomorrows Workforce Act; H.R.2450 - the Strengthening Supply Chains through Truck Driver Incentives Act; H.R. 4721/ S. 1706 - Main Street Tax Certainty Act; H.R. 7024 - Tax Relief for American Families and Workers Act; H.R. 8578 - Retreaded Truck Tire Jobs, Supply Chain Security and Sustainability Act; H.R. 8915, the Education and Workforce Freedom Act; and S. 1108 / H.R. 7035 - Death Tax Repeal Act; . Tax issues relating to Motor Carrier Tax, Highway Reauthorization, Highway Funding, Fuel Tax, Independent Contractors, Tolling, Heavy Vehicle Use Tax, Federal Highway Trust Fund, Alternative Fuel Tax Credit and the Biodiesel Tax Credit, and the Moving Expense Tax Deduction

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Tax rates, including corporate, individual, small business, and proposed cap on 199A. Net Investment Income Tax (NIIT), estate tax, capital gains, and step-up basis. IRS tax enforcement, and ERTC refund improvements. FICA tax tip credit. Bonus depreciation. Business meals deduction. HIRE Act. H.R. 2788/S. 1232, AIM Act. Service Industry Tip Compliance Agreement program. S. 1706, Main Street Tax Certainty Act. H.R. 4756, Community News and Small Business Support Act. Estate tax repeal proposals. H.R. 7024, Tax Relief for American Families and Workers Act of 2024. H.R. 6833, Improve and Enhance the Work Opportunity Tax Credit Act. H.R. 5689, EITC Age Parity Act of 2023. Service Industry Tip Compliance Agreement (SITCA) program. H.R. 7577, Creating Hospitality Economic Enhancement for Restaurant and Servers. S. 3680, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 8941/S. 4621, No Tax on Tips Act. H.R. 7035/S. 1108, Death Tax Repeal Act.

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

American Family Act HR 3899; S.1992 - Child tax credits Social Security 2100 Act H.R. 4583; S. 2280 - Social Security Solvency No Tax Breaks for Outsourcing Act H.R. 774; S.357 - Making changes to various tax provisions that encourage offshoring of jobs No Tax Breaks for Union Busting Act H.R. 5456; S. 737 - Making changes to the tax code to disincentivize writing off expenses related to union busting taxes Billionaire Minimum Income Tax Act H.R. 6498 - Create new taxes billionaires Assuring Medicares Promise Act H.R. 34 - New taxes and changes to ensure Medicare solvency Social Security Expansion Act H.R. 1046; S. 393 - Expand social security benefits For the 99.5 Percent Act H.R. 2676; S. 1178 - Increase tax rates on decedent estates, gifts, and generation skipping transfers Ultra-Millionaire Tax Act H.R. 7749 - New taxes on ultrawealthy individuals Wall Street Tax Act H.R. 4870 - Create a 0.1% excise tax on certain financial transactions such as the purchase of stocks, bonds, and derivative Oligarch Act H.R. 4919 - Create a tax on the net value of all taxable assets of a taxpayer as of the last day of any calendar year Stop Subsidizing Multimillion Dollar Corporate Bonus Act H.R. 324; S. 3155 - Extend the $1 million limit on the deductibility of executive compensation to all employees of publicly traded corporations End Tax Breaks for Dark Money Act H.R. 7244; S. 3743 - Extends the capital gains tax on transfers of appreciated property to certain tax-exempt social organizations (e.g., civics leagues, agricultural organizations, or business leagues) End Polluter Welfare Act H.R. 9839 - Eliminates certain tax breaks and incentives for oil and gas companies Tax on Wall Street Speculation Act H.R. 4119; S. 1990 - Create an excise tax on the transfer of ownership in certain securities (covered transactions), including any share of stock in a corporation; any partnership or beneficial interest in a partnership or trust; any note, bond, debenture, or other evidence of indebtedness (excluding tax-exempt municipal bonds); and derivative financial instruments or digital assets End Oil & Gas Tax Subsidies Act H.R. 1483 - Limit or repeal certain fossil fuel oil and gas subsidies for oil companies. Tax Excessive CEO Pay Act H.R. 7041; S. 3620 - Increase the corporate income tax rate based on the ratio of compensation of principal executive officers or other highest compensated employees to median worker compensation Curtailing Executive Overcompensation Act H.R. 6191; S. 3176 - Create an excise tax on employers (i.e., business entities) that have at least a 50 to 1 disparity between the wages (including bonuses, stock awards and options) of chief executive officers and the wages paid to their workers. Applicable to employers that have not less than $100 million in annual gross receipts and $10 million in payroll over a 3 year period and limit such tax to 1% of an employer's gross receipts. Stop Corporate Inversions Act H.R. 8268 ; S. 4275 - Makes changes to corporate taxes to disincentivize offshoring CEO Accountability & Responsibility Act H.R. 1284 - Increases the corporate income tax rate for publicly traded corporations that pay their chief executive officers or highest paid employees more than 100 times the median compensation of all their U.S. employees or that increase the number of contracted or foreign employees. Ending Wall Street Tax Giveaway Act; H.R. 2686 - Modify the tax treatment of carried interest Medicare & Social Security Fair Share Act H.R. 4535 ; S. 1174 - Increase funding for the Social Security and Medicare trust funds by extending the payroll tax on wages, self-employment income, and investment income to taxpayers with earnings exceeding $400,000. Corporate Tax Dodging Prevention Act H.R. 7933; S. 4098 - Makes changes to prevent corporations dodging federal taxes American Innovation & Jobs Act H.R. 2673;S. 866 - Eliminate the five-year amortization requirement for research and experimental expenditures, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred. Death Tax Repeal Act H.R. 7035; S. 1108 - Repeal of the estate and generation-skipping transfer taxes. It also sets forth conforming amendments related to the gift tax. Main Street Tax Certainty Act H.R. 4721; S. 1706 - Makes permanent the tax deduction for qualified business income TCJA Permanency Act H.R. 976 - Makes permanent the Tax Cuts and Jobs Act Saving Gig Economy Taxpayers Act H.R. 190 - This bill modifies requirements for third party settlement organizations to eliminate their reporting requirement with respect to the transactions of their participating payees unless they have earned more than $20,000 on more than 200 separate transactions in an applicable tax period. ALIGN Act H.R. 2406 - This bill makes permanent the expensing of certain new business equipment. Expensing allows the deduction of the full amount of an expense item in the same taxable year. FairTax Act H.R. 25 - This bill creates 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, payroll taxes, and estate and gift taxes. Defending American Jobs & Investment Act H.R. 3665 - provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes. Small Business Growth Act H.R. 3661 - This bill increases from $1 million to $2 million to the limitation on expensing of depreciable business assets. It also increases the asset threshold amount used to reduce the expensing limitation. American Investment in Manufacturing Act H.R. 2788 - This bill makes permanent the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the tax deduction for business interest. Permanently Repeal the Estate Tax Act H.R. 338 - Repeals the federal estate tax, effective for estates of decedents dying after December 31, 2022. Billionaires Income Tax Act - S. 3367 Imposes new taxes on taxpayers with high incomes Carried Interest Fairness Act - S. 4123 Eliminated Carried Interest loophole Paying a Fair Share Act S. 1173 - Requires an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax) Ending the Carried Interest Loophole Act S. 3317 - Ends the carried interest loophole Stock Buyback Accountability Act S. 413 - Increase stock buy back taxes Wall Street Tax Act S. 2491 - Create a 0.1% excise tax on certain purchases of stocks, bonds, and derivatives Stop Subsidizing Giant Mergers Act S.4011 - Eliminates the deferral of tax for shareholders who receive stock through corporate mergers, acquisitions, or transfers involving corporations with annual gross receipts exceeding $500 million over the three preceding taxable year period. Book Minimum Tax Repeal Act S. 1559 - Repeals the 15% alternative tax on the financial statement (i.e., book) income of certain corporations. The tax applies to companies that report over $1 billion in profits to their shareholders. Small Business Growth Act S. 2609 - This bill increases from $1 million to $2.5 million the limitation on expensing of depreciable business assets. It also increases the asset threshold amount used to reduce the expensing limitation. Carbon Aviation Tax Act S. 2378 - Imposes jet fuel taxes on private jets

Client expense: $540,000 · Firm income: Not reported

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

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. Reconciliation as it relates to inclusion of tariffs as revenue raisers.

Client expense: $430,000 · Firm income: Not reported

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

H.R. 2450, Strengthening Supply Chains Through Truck Driver Incentives Act, allowing certain licensed commercial truck drivers a $7,500 tax credit in a taxable year; H.R. 4721/S.1706, Main Street Tax Certainty Act, making permanent the tax deduction for qualified business income; Preserving the LIFO accounting method of inventory valuation; H.R. 7035/S.1108, the "Death Tax Repeal Act of 2023" repealing the Estate Tax; Support for pro-growth tax reforms/opposition to tax increases on American families & businesses; House and Senate Continuing Resolution, provision to delay the Corporate Transparency Acts (CTA) year-end compliance deadline

Client expense: $242,964 · Firm income: Not reported

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

Implementation of the Inflation Reduction Act (P.L. 117-169), Death Tax Repeal Act (S. 1108). H.R. 7035 the Death Tax Repeal Act of 2023.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Issues related to the Death Tax Repeal Act of 2023 (H.R. 7035/S.1108) - Issues related to the Tax Relief for American Families and Workers Act of 2024 (H.R.7024) - Issues related to bonus depreciation and the Accelerate Long-term Investment Growth Now (ALIGN) Act (H.R.2406/S.1117) - Issues related to housing tax credits and the Neighborhood Homes Investment Act (H.R.3940/S.657) - Issues related to the Low-Income Housing Tax Credit and the Affordable Housing Credit Improvement Act (H.R.3238/S.1557)

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

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

S. 1108; H.R. 7035 - Death Tax Repeal Act of 2023 (whole bill) H.R. 7024 - Tax Relief for American Families and Workers Act of 2024 (whole bill) Extension of expiring provisions in P.L. 115-97 (Tax Cuts and Jobs Act)

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1108; H.R. 7035 - Death Tax Repeal Act of 2023 (whole bill) S 1706: Main Street Tax Certainty Act (whole bill) H.R. 7024 - Tax Relief for American Families and Workers Act of 2024 (whole bill) Extension of expiring provisions of P.L 115-97 (Tax Cuts and Jobs Act of 2017)

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Federal/FDA tobacco regulations. S.1108/H.R. 7035, Death Tax Repeal Act; the legislation would repeal the estate tax. S. 4260, Warehouse Workers Protection Act; the legislation would implement new requirements on companies that operate warehouses regarding repetitive tasks performed by employees.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1108/H.R. 7035, Death Tax Repeal Act. The issue for family-owned businesses relates to the repeal of the estate tax.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support S. 1108 Death Tax Repeal Act; support H.R. 7024 Tax Relief for American Families and Workers Act of 2024; support H.R. 7035 Death Tax Repeal Act.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of the Inflation Reduction Act (P.L. 117-169), Death Tax Repeal Act (S. 1108). H.R. 7035 the Death Tax Repeal Act of 2023.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Main Street Certainty Act (S. 1706 / H.R. 4721) - Supporting the Section 199A the Small Business Deduction, makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025. - Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) - Support bill which restores Section 174 expensing for US-based R&D investments, full and immediate expensing for investments in machinery and equipment, the EBITDA-based business interest limitation under Section 163(j), makes permanent the tax deduction for qualified business income, and expands the Low-Income Housing Tax Credit. - Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 722) - Support bill which expands the eligible uses of 529 tax-advantaged education savings account funds to cover costs associated with workforce training and credentialing programs. - American Innovation and Jobs Act - (S.866/H.R.2673) - American Innovation and R&D Competitiveness Act of 2023 - support bills to ensure manufacturers can fully deduct R&D expenses each year and expand the R&D tax credit for startups and small businesses. - The Accelerate Long-term Investment Growth Now (ALIGN) Act (H.R. 2406/S. 1117) - Support bill which to make permanent allowing businesses to fully expense new investments in the year of purchase. - The Death Tax Repeal Act (S. 1108/ H.R. 7035) - Support full and permanent repeal of the estate tax.

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

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: $360,000 · Firm income: Not reported

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

Issues related to S-corps and pass through entities; Issues related to the ability to use stepped-up basis; Issues related to the estate tax and capital gains at death; Death Tax Repeal Act (H.R. 7035; S. 1108); CHEERS Act (H.R. 7577)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Tax rates, including corporate, individual, small business, and proposed cap on 199A. Net Investment Income Tax (NIIT), estate tax, capital gains, and step-up basis. IRS tax enforcement, and ERTC refund improvements. FICA tax tip credit. Bonus depreciation. Business meals deduction. H.R. 2788/S. 1232, AIM Act. Service Industry Tip Compliance Agreement program. S. 1706, Main Street Tax Certainty Act. H.R. 4756, Community News and Small Business Support Act. Estate tax repeal proposals. H.R. 7024, Tax Relief for American Families and Workers Act of 2024. H.R. 6833, Improve and Enhance the Work Opportunity Tax Credit Act. H.R. 5689, EITC Age Parity Act of 2023. Service Industry Tip Compliance Agreement (SITCA) program. H.R. 7577, Creating Hospitality Economic Enhancement for Restaurant and Servers. S. 3680, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 8941/S. 4621, No Tax on Tips Act. H.R. 7035/S. 1108, Death Tax Repeal Act.

Client expense: $820,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 2450, Strengthening Supply Chains Through Truck Driver Incentives Act, allowing certain licensed commercial truck drivers a $7,500 tax credit in a taxable year; H.R. 4721/S.1706, Main Street Tax Certainty Act, making permanent the tax deduction for qualified business income; Preserving the LIFO accounting method of inventory valuation; H.R. 7035/S.1108, the "Death Tax Repeal Act of 2023" repealing the Estate Tax; Support for pro-growth tax reforms/opposition to tax increases on American families & businesses

Client expense: $181,283 · Firm income: Not reported

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

H.R.1440/S.694 - the Modern, Clean and Safe Trucks Act; H.R.1477/S.722 - Freedom to Invest in Tomorrows Workforce Act; H.R.2450 - the Strengthening Supply Chains through Truck Driver Incentives Act; H.R. 4721/ S. 1706 - Main Street Tax Certainty Act; H.R. 7024 - Tax Relief for American Families and Workers Act; H.R. 8578 - Retreaded Truck Tire Jobs, Supply Chain Security and Sustainability Act; H.R. 8915, the Education and Workforce Freedom Act; and S. 1108 / H.R. 7035 - Death Tax Repeal Act; H.R. 8915 - Education and Workforce Freedom Act. Tax issues relating to Motor Carrier Tax, Highway Reauthorization, Highway Funding, Fuel Tax, Independent Contractors, Tolling, Heavy Vehicle Use Tax, Federal Highway Trust Fund, Alternative Fuel Tax Credit and the Biodiesel Tax Credit, and the Moving Expense Tax Deduction

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1108; H.R. 7035 - Death Tax Repeal Act of 2023 (whole bill) H.R. 7024 - Tax Relief for American Families and Workers Act of 2024 (whole bill) Extension of expiring provisions in P.L. 115-97 (Tax Cuts and Jobs Act)

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1108; H.R. 7035 - Death Tax Repeal Act of 2023 (whole bill) S 1706: Main Street Tax Certainty Act (whole bill) H.R. 7024 - Tax Relief for American Families and Workers Act of 2024 (whole bill) Extension of expiring provisions of P.L 115-97 (Tax Cuts and Jobs Act of 2017)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of the Inflation Reduction Act (P.L. 117-169), Death Tax Repeal Act (S. 1108). H.R. 7035 the Death Tax Repeal Act of 2023.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

In support of the EITC Age Parity Act (H.R. 5689) to include those without children over the age of 65 and under the age of 25 who otherwise qualify for the benefit In support of the Improve and Enhance the Work Opportunity Tax Credit Act (H.R. 6833), which increases credit to reflect inflation and encourages worker retention. In support of the Main Street Certainty Act (S.1706, H.R. 4721) which makes the IRS Section 199A small-business deduction for certain qualified business income (QBI) permanent for partnerships LLC's and other non-corporate businesses. In support of the Death Tax Repeal Act (S. 1108, H.R. 7035) which permanently repeals a law which imposes a tax on the transfer of property, land and other assets from a deceased family member to heirs of family farms and small businesses. In support of the ALIGN Act (S.1117, H.R. 2406), which would make permanent full and immediate expensing for American investments in machinery and equipment. In support of the American Investment in Manufacturing (AIM) Act (S.1232, H.R. 2788), which re-instates the standard for business interest deductions.

Client expense: Not reported · Firm income: $15,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Issues related to the Death Tax Repeal Act of 2023 (H.R. 7035/S.1108) - Issues related to the Tax Relief for American Families and Workers Act of 2024 (H.R.7024) - Issues related to bonus depreciation and the Accelerate Long-term Investment Growth Now (ALIGN) Act (H.R.2406/S.1117) - Issues related to housing tax credits and the Neighborhood Homes Investment Act (H.R.3940/S.657) - Issues related to the Low-Income Housing Tax Credit and the Affordable Housing Credit Improvement Act (H.R.3238/S.1557)

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

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 small business issues; women-owned small business issues; Support of H.R. 358, the Small Business Regulatory Flexibility Improvements Act (SBRFIA); Support of Section 199A, the 20% Small Business Deduction and the Main Street Tax Certainty Act; Support of H.R. 7035, the Death Tax Repeal Act; Repeal the Corporate Transparency Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

Support S. 1108 Death Tax Repeal Act; support H.R. 7024 Tax Relief for American Families and Workers Act of 2024; support H.R. 7035 Death Tax Repeal Act.

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

H.R. 3535 (Advancing Americas Interest Act), Bayh-Dole march-in, S. 2220/H.R. 4370 (PREVAIL Act), S. 2140 (Patent Eligibility Restoration Act), H.R. 8134 (Restoring Americas Leadership in Innovation Act), S. 4840 (RESTORE Patent Rights Act) H.R. 1 (Lower Energy Costs Act), H.R. 1640(Save Our Gas Stoves Act) Gov't. price controls Consumer welfare standard, DOJ Antitrust Div., Federal Trade Commission H.J. Res. 27/S.J. Res. 7 (Cong'l. disapproval EPA WOTUS rule) S. 1108/H.R. 7035 (Death Tax Repeal Act) H.R. 3746 (Fiscal Responsibility Act) H.R. 6758 (Defense of Property Rights Act) H.R. 7455 (Sunset Act)

Client expense: Not reported · Firm income: Not reported

Federal/FDA tobacco regulations. S.1108/H.R. 7035, Death Tax Repeal Act; the legislation would repeal the estate tax. S. 4260, Warehouse Workers Protection Act; the legislation would implement new requirements on companies that operate warehouses regarding repetitive tasks performed by employees.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1108/H.R. 7035, Death Tax Repeal Act. The issue for family-owned businesses relates to the repeal of the estate tax.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to S-corps and pass through entities; Issues related to the ability to use stepped-up basis; Issues related to the estate tax and capital gains at death; Death Tax Repeal Act (H.R. 7035; S. 1108); CHEERS Act (H.R. 7577)

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) - Support bill which restores Section 174 expensing for US-based R&D investments, full and immediate expensing for investments in machinery and equipment, the EBITDA-based business interest limitation under Section 163(j), makes permanent the tax deduction for qualified business income, and expands the Low-Income Housing Tax Credit. - Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 722) - Support bill which expands the eligible uses of 529 tax-advantaged education savings account funds to cover costs associated with workforce training and credentialing programs. - American Innovation and Jobs Act - (S.866/H.R.2673) - American Innovation and R&D Competitiveness Act of 2023 - support bills to ensure manufacturers can fully deduct R&D expenses each year and expand the R&D tax credit for startups and small businesses. - The Accelerate Long-term Investment Growth Now (ALIGN) Act (H.R. 2406/S. 1117) - Support bill which to make permanent allowing businesses to fully expense new investments in the year of purchase. - Modern, Clean, and Safe Trucks Act of 2023 (H.R.1440/S.694) - Support bill to repeal the federal excise tax (FET) on heavy trucks and trailers, which was established over 100 years ago. - The Death Tax Repeal Act (S. 1108/ H.R. 7035) - Support full and permanent repeal of the estate tax. - Main Street Certainty Act (S. 1706 / H.R. 4721) - Supporting the Section 199A the Small Business Deduction, makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.

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

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