Child Care for American Families Act

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

Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Issues related to employer child care tax credits H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit. Issues related to 2025 tax reform

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 17, Paycheck Fairness Act H.R. 20/S. 567, Richard L. Trumka Protecting the Right to Organize Act of 2023 H.R. 443, Enhancing Detection of Human Trafficking Act H.R. 1163/S. 1587, Protecting Taxpayers and Victims of Unemployment Fraud Act H.R. 1209/S. 537, Fair and Open Competition (FOCA) Act H.R. 2700/S. 1201, Employee Rights Act H.R. 2826/S. 1261, Save Local Business Act H.R. 3400, Small Businesses before Bureaucrats Act H.R. 5967, Unemployment Integrity Act of 2023 H.R. 6655, A Stronger Workforce for America Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 H.R. 7367, Overtime Pay Flexibility Act H.R. 7784, Start Applying Labor Transparency (SALT) Act H.R. 8028/S. 4477, Second Chance Reauthorization Act of 2024 H.R. 8442, Worker Flexibility and Choice Act H.R. 8540, Child Care for American Families Act H.R. 8573, Union Members Right to Know Act H.R. 8639/S. 4260, Warehouse Worker Protection Act H.R. 8974, Human Trafficking Awareness Training Recognition Act of 2024 H.R. 9029, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2025 H.R. 9302, Worker Enfranchisement Act S. 532, National Right-to-Work Act S. 781, Tipped Employee Protection Act S. 2624, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2024 H.J.Res. 98/S.J.Res. 49, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to Standard for Determining Joint Employer Status H.J.Res. 116/S.J.Res. 63, CRA Resolution to invalidate regulation on Employee or Independent Contractor Classification Under the Fair Labor Standards Act H.J.Res. 147, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Occupational Safety and Health Administration relating to "Worker Walkaround Representative Designation Process" H.J. Res. 203, a Congressional Review Act resolution to nullify the National Labor Relations Boards (NLRB) final rule on Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships Draft legislation titled Healthy Families Act Draft legislation titled Working Families Flexibility Act Re-nomination of Lauren McFerran to be the Chair of the National Labor Relations Board Nomination of Joshua Ditelberg to the National Labor Relations Board Nomination for Camille Castro for the Participant and Plan Sponsor Advocate position Stay the effective date of overtime rule extension defining and delimiting the exemptions for executive, administrative, professional, outside sales, and computer employees FLSA (89 Fed. Reg. 32,842- 32,973, April 26, 2024) Labor Certification for Permanent Employment of Foreign Workers in the United States; Modernizing Schedule A To Include Consideration of Additional Occupations in Science, Technology, Engineering, and Mathematics (STEM) and Non-STEM Occupations (88 Fed. Reg. 88,290-88,295) Proposed Rule on Joint Employer Status Under the Fair Labor Standards Act, (84 Fed. Reg. 14,043-14,061, April 9, 2019) Interim final rule on Occupational Exposure to COVID-19; Emergency Temporary Standard (healthcare settings); finalization (86 Fed. Reg. 32,376-32,628, June 21, 2021) Proposed Amendments to Agriculture Acquisition Regulations (87 Fed. Reg. 9,005-9,021, February 17, 2022) Final Wage and Hour Division rulemaking defining classification of independent contractors and employees under FLSA (89 Fed. Reg. 1,638-1,743, January 10, 2024) Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Final Rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Proposed Rule, National Labor Relations Board; Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships (87 Fed. Reg. 66,890-66,933, November 4, 2022) Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698, August. 30, 2024) Various issues relating to unemployment insurance; paid leave including paid family and sick leave; reforms to the Fair Labor Standards Act (P.L. 75-178); independent contractors; debarment of federal contractors (blacklisting); Equal Employment Opportunity Commission (EEOC) conciliation regulation; rescission of the joint employer standard under the Fair Labor Standards Act (P.L. 75-718); Hart-Scott-Rodino (HSR) Act (P.L. 94-435) Form Amendments; priorities for reauthorization of the Workforce Innovation and Opportunity Act (P.L. 113-28); FTC's Multilateral Pharmaceutical Merger Taskforce; USMCA Labor Council; East Coast port labor negotiations; apprenticeships; proposed amendment to the U.S. Longshore and Harbor Workers Compensation Act (Longshore Act), relating to the establishment of statutory presumptions of coverage and compensability for illnesses; potential legislation on the minimum wage; legal and regulatory framework for evaluating mergers and acquisitions; corporate consolidation through serial acquisitions and roll-up strategies; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; restart notice and comment process on the proposed rulemaking for HSR filing process; filing complaints under the National Labor Relations Act; solicitation for Public Comments on Provisions of Franchise Agreements and Franchisor Business Practices; implementation of the Pregnant Workers Fairness Act (PWFA); implementation of the PUMP for Nursing Mothers (PUMP) Act; Executive Order 13999, Protecting Worker Health and Safety; Executive Order 14042, Ensuring Adequate COVID Safety Protocols for Federal Contractors; Executive Order 14036, Promoting Competition in the American Economy; Executive Order 14063, Use of Project Labor Agreements for Federal Construction Projects; competition policy chapters in trade negotiations and associated agreements; appropriations for the Federal Trade Commission and Department of Justice; international concerns in the areas of antitrust, standards and investment; domestic and international antitrust policy; Federal Trade Commission (FTC) section 19/13b authority; Section 5 of the Federal Trade Commission Act; policies and practices related to the FTC expanding its authority; transparency at the FTC; enforcement of the antitrust laws regarding mergers; noncompete clauses in employment contracts; regulation of digital platforms; Robinson-Patman Act related policy and enforcement matters (P.L. 74-692); concerns related to FTC Trade Regulation Rule rulemaking; concerns related to Protecting Americans Data from Foreign Adversaries Act (P.L. 118-50); changes to the FTCs Hart-Scott-Rodino Antitrust Improvements Act merger filing rule; policy matters related to the FTCs unfair and deceptive acts and practices authority; pregnancy discrimination; oversight addressing the National Labor Relations Board, including implementation and oversight of the National Labor Relations Act (P.L. 74-198); election procedures under the Railway Labor Act (P.L. 69-257); National Labor Relations Board (NLRB) decisions and regulatory agenda; definition of labor organization under the Labor-Management Reporting and Disclosure Act (P.L. 86-257); employer work rules; joint employment; confidentiality and non-disparagement clauses in severance agreements; non-compete agreements; various rights under Section 7 of the National Labor Relations Act (P.L. 74-198); Second Chance Hiring and Reauthorization; National Labor Relations Act reform; International Labor Organization and the platform economy

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 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

Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Issues related to employer child care tax credits H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit. Issues related to 2025 tax reform

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

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

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

Funding for Child Care Entitlement to States Employer Tax Credit Issues Section 45F Issues related to employer childcare tax credits H.R.8540 - To amend the Internal Revenue Code of 1986 to enhance the employer-provided childcare credit.

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

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