Tax Administration Simplification Act

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 and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), 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, and additional administrative relief under section 7508A; 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), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), 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, gift tax returns, 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, and section 1202 partial exclusion for gain from certain small business stock; 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, determination letter program, employee plans compliance resolution system; 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, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; 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.

Client expense: $1,300,000 · Firm income: Not reported

Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

H. Res. 890, Amending the Rules of the House of Representatives to establish the Committee on the Elimination of Nonessential Federal Programs. H. Res. 1016, Providing for consideration of the bill (H.R. 5673) to advance responsible policies. H. Res. 1329, Acknowledging and apologizing for the mistreatment of, and discrimination against, lesbian, gay, bisexual, and transgender individuals who served the United States in the uniformed services, the Foreign Service, and the Federal civil service. S. Res. 740, A resolution acknowledging and apologizing for the mistreatment of, and discrimination against, lesbian, gay, bisexual, and transgender individuals who served the United States in the uniformed services, the Foreign Service, and the Federal civil service. H.Res. 1410, Providing for the consideration of the bill (H.R. 82) to amend title II of the Social Security Act to repeal the Government pension offset and windfall elimination provisions. H.R. 2, Secure the Border Act of 2023 S. 2824, Secure the Border Act of 2023 H.R. 15, Equality Act S. 5, Equality Act H.R. 17, Paycheck Fairness Act H.R. 36, Patrick Underwood Federal Law Enforcement Protection Act of 2023 H.R. 51, Washington, D.C. Admission Act S. 51, Washington, D.C. Admission Act H.R. 69, NOSHA Act H.R. 82, Social Security Fairness Act S. 597, Social Security Fairness Act H.R. 101, Return to Work Act H.R. 139, SHOW UP Act of 2023 S. 1565, SHOW UP Act of 2023 H.R. 140, Protecting Speech from Government Interference Act H.R. 158, CLEAN Public Service Act H.R. 159, Chance to Compete Act of 2023 S. 59, Chance to Compete Act of 2023 H.R. 162, National Digital Reserve Corps Act H.R. 203, No Hires for the Delinquent IRS Act H.R. 227, Federal Employee Combat Zone Tax Parity Act H.R. 249, Bonuses for Cost-Cutters Act of 2023 H.R. 310, Dismantling Investments in Violation of Ethical Standards through Trusts Act H.R. 360, RETURN ACT S. 155, RETURN ACT H.R. 389, PORTFOLIO Act H.R. 397, To require the evaluation of Federal agencies and programs for duplicative, wasteful, or outdated functions, and to recommend the elimination or realignment of such functions, and for other purposes H.R. 403, No Mandates Act H.R. 474, RETURN Act H.R. 493, For the relief of Michael Janssen and Steven Passantino H.R. 564, Saving Taxpayers' Money and Paying America's Debt Act H.R. 596, Anti-Border Corruption Improvement Act H.R. 678, Restoring Military Focus Act S. 191, Restoring Military Focus Act H.R. 694, Job Protection Act H.R. 716, Fair COLA for Seniors Act of 2023 H.R. 741, Employee Bonus Protection Act H.R. 743, Protect and Serve Act of 2023 H.R. 789, Caring for All Families Act S. 242, Caring for All Families Act H.R. 843, Federal Police Camera and Accountability Act H.R. 856, Comprehensive Paid Leave for Federal Employees Act S. 274, Comprehensive Paid Leave for Federal Employees Act H.R. 866, Equal COLA Act S. 3194, Equal COLA Act H.R. 978, Drain the Swamp Act of 2023 H.R. 980, Washington, D.C. Residents Voting Act H.R. 985, Productivity Over Pronouns Act H.R. 1002, Saving the Civil Service Act S. 399, Saving the Civil Service Act H.R. 1080, COVID-19 Federal Employee Reinstatement Act H.R. 1084, Flexibility for Workers Education Act H.R. 1106, COST of Relocations Act S. 487, COST of Relocations Act H.R. 1162, Accountability for Government Censorship Act H.R. 1206, Federal Agency Sunset Commission Act of 2023 H.R. 1229, Stop CRT Act S. 558, Stop CRT Act H.R. 1235, Federal Firefighter Pay Equity Act H.R. 1261, Federal Employees Sustainable Investment Act H.R. 1275, To prohibit the use of Federal funds to carry out Executive Order 14091 H.R. 1301, Federal Employees Civil Relief Act S. 640, Federal Employees Civil Relief Act H.R. 1322, Law Enforcement Officers Equity Act S. 1658, Law Enforcement Officers Parity Act H.R. 1323, LEO Fair Retirement Act of 2023 H.R. 1332, Thirty-Two Hour Workweek Act S. 3947, Thirty-Two Hour Workweek Act H.R. 1382, TABS Act of 2023 H.R. 1401, END FENTANYL Act H.R. 1410, Consumer Financial Protection Commission Act H.R. 1416, Federal Retirement Thrift Investment Board Inspector General Act of 2023 H.R. 1442, No Pensions for Lying Bureaucrats Act H.R. 1463, Restoring Trust in Public Servants Act H.R. 1467, Locality-based Social Security Benefits Act of 2023 H.R. 1487, Office of Personnel Management Reform Act H.R. 1600, Pay Equity for All Act of 2023 H.R. 1618, Commission on Sustaining Medicare and Social Security Act of 2023 H.R. 1621, COVID-19 National Memorial Act H.R. 1627, Sergeant Steve Owen Defending Our Defenders Act H.R. 1688, Social Security Cost of Living Increase Act of 2023 H.R. 1804, Honest Runway Labeling Act H.R. 2382, September 11 Day of Remembrance Act S. 1472, September 11 Day of Remembrance Act H.R. 2383, Prohibition of Financial Trading on Government Property Act H.R. 2395, Restoring Overtime Pay Act of 2023 S. 1041, Restoring Overtime Pay Act of 2023 H.R. 2489, CFPB Dual Mandate and Economic Analysis Act H.R. 2494, POLICE Act of 2023 H.R. 2516, End the Congressional Revolving Door Act H.R. 2524, Public Service Spending Integrity Act H.R. 2528, Grandparent-Grandchild Medical Leave Act H.R. 2549, Global Trade Accountability Act of 2023 H.R. 2556, Simplify, Don't Amplify the IRS Act H.R. 2557, CBP Workload Staffing Model Act H.R. 2572, Supporting Women COPS Act of 2023 H.R. 2577, DHS Suicide Prevention and Resiliency for Law Enforcement Act H.R. 2712, Work Not Woke Act H.R. 2744, Freedom from Government Competition Act of 2023 H.R. 2755, National Taxpayer Advocate Enhancement Act of 2023 H.R. 2776, Go Woke, Go Broke Act H.R. 2798, CFPB Transparency and Accountability Reform Act H.R. 2806, U.S. Customs and Border Protection Rural and Remote Hiring and Retention Strategy Act of 2023 H.R. 2837, Border Patrol Pay Parity Act S. 1444, Border Patrol Enhancement Act H.R. 2937, Repeal CFPB Act S. 1363, Repeal CFPB Act H.R. 2949, PSLF Payment Completion Fairness Act S. 1331, PSLF Payment Completion Fairness Act H.R. 2996, Safe Leave for Victims of Domestic Violence, Sexual Assault, and Stalking Act H.R. 3003, Bipartisan Restoring Faith in Government Act H.R. 3022, Workers' Memorial Day H.R. 3024, Life Saving Leave Act S. 3685, Life Saving Leave Act H.R. 3079, Back the Blue Act of 2023 H.R. 3091, Federal Law Enforcement Officer Service Weapon Purchase Act S. 1585, Federal Law Enforcement Service Weapon Purchase Act H.R. 3094, To terminate the requirement imposed by the Secretary of Homeland Security for proof of COVID-19 vaccination for foreign travelers, and for other purposes. H.R. 3108, Tim's Act S. 1505, Tim's Act H.R. 3115, Public Service Reform Act S. 1496, Public Service Reform Act H.R. 3170, HELPER Act of 2023 S. 1514, HELPER Act of 2023 H.R. 3261, Strengthening Social Security Act of 2023 H.R. 3381, National Law Enforcement Officers Remembrance, Support and Community Outreach Act H.R. 3406, Stop TSP ESG Act S. 1891, Stop TSP ESG Act H.R. 3407, Empowering Law Enforcement Act of 2023 H.R. 3409, Healthy Families Act S. 1664, Healthy Families Act H.R. 3455, TSP Act S. 1650, TSP Act of 2023 H.R. 3481, FAMILY Act S. 1714, FAMILY Act H.R. 3499, Direct Hire To Fight Fires H.R. 3527, MATCH Act H.R. 3612, No ESG at TSP Act S. 2147, No ESG at TSP Act H.R. 3740, Federal Employee Student Debt Transparency Act H.R. 3855, National Digital Reserve Corps Act H.R. 3967, Student Loan Tax Relief Act H.R. 4009, Public Health Emergency Response Act H.R. 4023, UPDATED USPS Act H.R. 4044, China Trade Cheating Restitution Act of 2023 H.R. 4260, Public Servants Protection and Fairness Act of 2023 H.R. 4278, Restore VA Accountability Act of 2023 H.R. 4398, Patriotism Not Pride Act H.R. 4416, No Funds for Armed Regulators Act of 2023 H.R. 4434, Accountability for Acting Officials Act H.R. 4436, Why Does the IRS Need Guns Act S. 1949, Why Does the IRS Need Guns Act H.R. 4453, No CCP Financial Apps on Government Devices Act H.R. 4467, DHS Border Services Contracts Review Act H.R. 4497, To expand the mission of the National Park Service to include active use of System units located in urban areas, and for other purposes. H.R. 4502, Modernizing the Acquisition of Cybersecurity Experts Act H.R. 4503, AI Training Expansion Act of 2023 H.R. 4528, Strengthening the NRC Workforce Act of 2023 H.R. 4533, Cost of Wokeism in the Military Act H.R. 4583, Social Security 2100 Act S. 2280, Social Security 2100 Act H.R. 4672, To amend title 40, United States Code, to prohibit the Administrator of General Services from constructing or acquiring public buildings or entering into leases based on the legality or availability of abortion, and for other purposes. H.R. 4711, Protecting Taxpayers from Student Loan Bailouts Act H.R. 4742, Pay Back Act H.R. 4744, Lead by Example Act of 2023 S. 2373, Lead by Example Act of 2023 H.R. 4791, Free Speech Protection Act S. 2425, Free Speech Protection Act H.R. 4831, Fair Pay for Federal Firefighters Act H.R. 4848, Censorship Accountability Act S. 2616, Censorship Accountability Act H.R. 4893, Scientific Integrity Act H.R. 4906, Protecting VA Employees Act H.R. 4925, EPIC Act H.R. 4926, Members of Congress Pension Opt Out Clarification Act H.R. 4944, Military Families and Surviving Spouses Benefits Enhancement Act H.R. 4961, To require ports of entry along the northern border to remain open as many hours per day as they were open prior to the COVID-19 pandemic. S. 2562, A bill to require ports of entry along the northern border to remain open as many hours per day as they were open prior to the COVID-19 pandemic. H.R. 4991, To direct the Secretary of Homeland Security to commence a rule making to establish a U.S. Customs and Border Protection International port of entry at the Port of Stockton and for other purposes. H.R. 5037, FAIR Leave Act S. 2574, FAIR Leave Act H.R. 5040, CURE Act H.R. 5169, Wildland Firefighter Paycheck Protection Act of 2023 S. 2272, Wildland Firefighter Paycheck Protection Act of 2023 H.R. 5171, Federal Employee Pay Compression Relief Act of 2023 H.R. 5342, Equal Treatment of Public Servants Act of 2023 H.R. 5345, Curbing Offenses on Policing Services Act H.R. 5346, Creating Schedule F in the Excepted Service Act H.R. 5366, Patriot Day Act H.R. 5465, Congressional Access to Bureaucratic Offices Act H.R. 5538, To amend title 5 of the United States Code to provide special overtime pay for certain border patrol agents, and for other purposes. H.R. 5563, Schedules That Work Act S. 2851, Schedules That Work Act H.R. 5578, Part-Time Worker Bill of Rights Act S. 2850, Part-Time Worker Bill of Rights Act H.R. 5624, Cost of Police Misconduct Act of 2023 S. 2883, Cost of Police Misconduct Act of 2023 H.R. 5676, SWAMP Act of 2023 S. 2612, SWAMP Act of 2023 H.R. 5681, Pipeline to Service Act H.R. 5713, Homeland Security Fentanyl Enforcement Act H.R. 5726, Denying Pensions to Convicted Child Molesters Act of 2023 H.R. 5728, Government Shutdown Impact Report Act of 2023 H.R. 5739, Shutdown Guidance for Financial Institutions Act H.R. 5758, To amend title 31, United States Code, to reimburse employees of the Federal Government and the District of Columbia, Federal contractors, and the States for certain costs incurred as a result of a Government shutdown, and for other purposes. H.R. 5760, Climate Resilience Workforce Act H.R. 5839, Maritime Border Security Technology Improvement Act H.R. 5862, To amend the Homeland Security Act of 2002 relating to authority of U.S. Customs and Border Protection to consolidate, modify, or reorganize Customs revenue functions. H.R. 5883, Honoring Civil Servants Killed in the Line of Duty Act S. 3029, Honoring Civil Servants Killed in the Line of Duty Act H.R. 5900, Security Clearance Revolving Door Act of 2023 H.R. 5920, Student Loan Marriage Penalty Elimination Act of 2023 H.R. 5990, Border Enforcement, Security, and Trade (BEST) Facilitation Act of 2023 S. 2278, Border Enforcement, Security, and Trade (BEST) Facilitation Act of 2023 H.R. 5995, Federal Retirement Fairness Act H.R. 6170, Border Security and Terrorism Prevention Act H.R. 6195, Wildland Firefighter Fair Pay Act S. 3221, Wildland Firefighter Fair Pay Act H.R. 6266, Federal Protective Service Reform Act of 2023 H.R. 6267, Election Day Act H.R. 6276, USE IT Act of 2023 H.R. 6280, Smart Border Protection Act H.R. 6389, District of Columbia National Guard Federal Employee Leave Fairness Act H.R. 6404, Disarming Cartels Act H.R. 6409, CBP SPACE Act H.R. 6422, Locality Pay Equity Act of 2023 S. 3308, Locality Pay Equity Act of 2023 H.R. 6432, Safeguarding Honest Speech Act H.R. 6462, READINESS Act S. 3530, READINESS Act H.R. 6524, Federal Cybersecurity Workforce Expansion Act H.R. 6558, END the DEEP STATE H.R. 6722, Fair Wage Act of 2023 H.R. 6792, PSLF Administrative Improvement Act H.R. 6842, STOCK Act 2.0 S. 3555, STOCK Act 2.0 H.R. 6876, CTPAT Pilot Program Act of 2023 H.R. 6901, To direct the Secretary of Defense to submit to Congress a report on Department of Defense restrictions on the employment of former Department employees by certain countries. H.R. 6907, Parental Workforce Training Act. H.R. 6908, Jury Duty Exemption for Breastfeeding Act of 2023 H.R. 6911, ROBERT MALLEY Act H.R. 7080, Earn Your Keep Act H.R. 7107, Human Trafficking Awareness Training Act H.R. 7121, Financial Regulators Revolving Door Enforcement Act H.R. 7127, FAIR Act S. 3688, FAIR Act H.R. 7236, RECOVER Act of 2024 H.R. 7329, Election Day Holiday Act of 2024 H.R. 7369, CBP Hire Act of 2024 H.R. 7455, Sunset Act of 2024 H.R. 7490, Hire Veterans Act H.R. 7621, No Robot Bosses Act S. 2419, No Robot Bosses Act H.R. 7625, RESPOND Act of 2024 H.R. 7690, Stop Spying Bosses Act H.R. 7726, To amend chapter 77 of title 5, United States Code, to clarify certain due process rights of Federal employees serving in sensitive positions, and for other purposes. H.R. 7752, PTO Act H.R. 7780, Safeguarding Investment Options for Retirement Act H.R. 7783, To nullify certain documents issued by the Equal Employment Opportunity Commission relating to gender based workplace discrimination. H.R. 7794, Chief Herbert D. Proffitt Act of 2024 H.R. 7819, To ensure that the percentage increase in rates of basic pay for prevailing wage employees shall be equal to the percentage increase received by other Federal employees in the same pay locality and for other purposes. H.R. 7832, Emerging Innovative Border Technologies Act H.R. 7835, Hatch Act Enforcement Transparency and Accountability Act H.R. 7846, GUARD ACT H.R. 7869, U.S. Customs and Border Protection Officer Retirement Technical Corrections Act S. 311, U.S. Customs and Border Protection Officer Retirement Technical Corrections Act H.R. 7878, Ensuring Equity for Firefighters Act H.R. 7936, Cultural Resource Challenge Act of 2024 H.R. 7937, Diversity Equity Inclusion Dead on Arrival Act of 2024 H.R. 7978, Family Leave for Parental Involvement in Education Act H.R. 7979, End China's De Minimis Abuse Act H.R. 8070, Servicemember Quality of Life Improvement and National Defense Authorization Act for Fiscal Year 2025. S. 4638, National Defense Authorization Act for Fiscal Year 2025 H.R. 8119, Providing Emotional Assistance with Relief and Love Act H.R. 8146, Police Our Border Act H.R. 8150, To require the Commissioner of U.S. Customs and Border Protection to establish procedures for conducting maintenance projects at ports of entry at which the Office of Field Operations conducts certain enforcement and facilitation activities. S. 243, To require the Commissioner of U.S. Customs and Border Protection to establish procedures for conducting maintenance projects at ports of entry at which the Office of Field Operations conducts certain enforcement and facilitation activities H.R. 8292, Taxpayer Data Protection Act S. 5135, Taxpayer Data Protection Act H.R. 8373, No Taxpayer-Funded Pensions for Sex Criminals Act S. 4321, No Taxpayer-Funded Pensions for Sex Criminals Act H.R. 8479, Unity through Service Act of 2024 H.R. 8487, Honoring Emergency Response Officers' Sacrifice Act H.R. 8497, To provide the Secretary of Homeland Security certain direct hiring authorities. H.R. 8530, Improving Federal Building Security Act of 2024 S. 3613, Improving Federal Building Security Act of 2024 H.R. 8546, To require the Commissioner of the Social Security Administration to take certain actions to improve the processing of claims and appeals for disability insurance benefits and supplemental security income, and for other purposes. H.R. 8577, National Commission to Combat Workplace Sexual Harassment Act H.R. 8633, Detection Equipment and Technology Evaluation to Counter the Threat of (DETECT) Fentanyl and Xylazine. S. 4419, Detection Equipment and Technology Evaluation to Counter the Threat of (DETECT) Fentanyl and Xylazine. H.R. 8669, Safe Workplaces Act H.R. 8706, Dismantle DEI Act S. 4516, Dismantle DEI Act H.R. 8759, Public Service Loan Forgiveness Inclusion Act of 2024 H.R. 8794, Border Workforce Improvement Act H.R. 8806, Safeguarding Social Security and Medicare Act H.R. 8835, FAIR Pensions Act H.R. 8864, Tax Administration Simplification Act H.R. 8992, Stop Fentanyl at the Border Act H.R. 9084, STOP the SWAMP Act H.R. 9228, BE HEARD in the Workplace Act S. 4902, BE HEARD in the workplace Act H.R. 9296, Next Generation Civilian Leaders Program Act H.R. 9300, Protecting and Preserving Social Security Act H.R. 9341, Protecting Social Security Act H.R. 9346, Audit the IRS Act S. 4826, Audit the IRS Act H.R. 9368, Border Weather Resiliency Act of 2024 S. 4672, Border Weather Resiliency Act of 2024 H.R. 9424, Equal Pay for Equal Work Act H.R. 9434, To direct the heads of certain agencies to review and submit to Congress a report on public-private partnerships for combating the illicit fentanyl trade, and for other purposes. H.R. 9435, To establish a National Security Council Fentanyl Disruption Steering Group, and for other purposes. H.R. 9481, Improving Coordination for the Northern Border Act H.R. 9520, Federal Cyber Workforce Training Act of 2024 S. 4715, Federal Cyber Workforce Training Act of 2024 H.R. 9523, Renewed Hope Act of 2024 H.R. 9532, Renewed Hope Act of 2024 S. 5015, Renewed Hope Act of 2024 H.R. 9593, MANAGER Act H.R. 9667, Enhancing Southbound Inspections to Combat Cartels Act H.R. 9689, DHS Cybersecurity Internship Program Act H.R. 9722, CATCH Fentanyl Act H.R. 9749, To amend the Homeland Security Act of 2002 to abolish the reorganization authority of the Department of Homeland Security, and for other purposes H.R. 9813, Chai Suthammanont Healthy Federal Workplaces Act of 2024 S. 5279, Chai Suthammanont Healthy Federal Workplaces Act of 2024 S. Res. 165, A resolution recognizing the work of Federal law enforcement agencies, condemning calls to "defund" the Department of Justice and the Federal Bureau of Investigation, and rejecting partisan attempts to degrade public trust in law enforcement agencies. S. Res. 218, A resolution expressing support for the law enforcement officers of the United States. S. 86, Members of Congress Pension Opt Out Clarification Act S. 87, EPIC Act S. 149, TSP Fiduciary Security Act of 2023 S. 166, HEALING Mothers and Fathers Act S. 206, END FENTANYL Act S. 210, Job Protection Act S. 222, Border Airport Fairness Act of 2023 S. 339, Department of Defense Improved Hiring Act S. 342, Access to Counsel Act of 2023 S. 349, Military Spouse Employment Act S. 383, Federal Skills Act of 2013 S. 393, Social Security Expansion Act S. 666, Identifying and Eliminating Wasteful Programs Act S. 669, Increasing Mental Health Options Act of 2023 S. 670, IMPACTT Human Trafficking Act S. 693, Eliminating Executive Branch Insider Trading Act S. 717, Clear and Concise Content Act of 2023 S. 774, Veterans Border Patrol Training Act S. 780, Duplication Scoring Act of 2023 S. 794, CTPAT Pilot Program Act of 2023 S. 812, Bonuses for Cost-Cutters Act of 2023 S. 885, Department of Homeland Security Civilian Cybersecurity Reserve Act S. 986, STOP Act 2.0 S. 1011, Federal Employees and Retirees with Delinquent Tax Debt Initiative (FERDI) Act S. 1030, Protecting Older Workers Against Discrimination Act S. 1051, Protect Taxpayers' Privacy Act S. 1054, IRS Improper Payments Act S. 1060, Global Trade Accountability Act S. 1111, ADVANCE Act of 2023 S. 1253, Securing America's Ports of Entry Act of 2023 S. 1295, Federal Employee Student Debt Transparency Act S. 1337, Increase Reliable Services Now Act S. 1464, Enhancing DHS Drug Seizures Act S. 1569, Back the Blue Act of 2023 S. 1629, Hatch Act Enforcement Transparency and Accountability Act S. 1640, Empowering Law Enforcement Act of 2023 S. 1733, POLICE Act of 2023 S. 1811, Military Merit, Fairness, and Equality Act of 2023 S. 1822, Non-Intrusive Inspection Expansion Act S. 1897, Enhancing Southbound Inspections to Combat Cartels Act S. 1925, HERO Act S. 1964, A bill to abolish the Office of Financial Research S. 2150, Unity through Service Act of 2023 S. 2193, Fly PETS Act S. 2256, Federal Cybersecurity Workforce Expansion Act S. 2266, Strengthening American Communities Act of 2023 S. 2440, Exploitative Workplace Surveillance and Technologies Task Force Act of 2023 S. 2533, A bill to require the Secretary of Defense to allow certain military spouses employed by the Department of Defense to telework full time. S. 2665, Federal Firefighter Cancer Detection and Prevention Act of 2023 S. 2679, LEAD Act of 2023 S. 2866, Improving Government Services Act S. 2925, CFPB Pay Fairness Act of 2023 S. 2949, Ensuring Military Access to Higher Education Benefits Act of 2023 S. 3015, Telework Reform Act of 2023 S. 3104, Advanced Border Coordination Act of 2023 S. 3112, Ensure Uniform Border Inspection Practices Act S. 3199, IRS Act S. 3252, Abolish Government DEI Act S. 3268, Direct Hire to Fight Fires Act of 2023 S. 3320, TERM Act S. 3374, REWARD Experience Act of 2023 S. 3431, Customs Modernization Act of 2023 S. 3479, Southwest Border Regional Commission Reauthorization Act of 2023 S. 3480, CREEPS Act S. 3600, Teamwork for Employees and Managers Act of 2024 S. 3680, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act S. 3767, Justice for Fallen Law Enforcement Act S. 3796, Keeping International Land Ports of Entry Open Act S. 3901, Time Off to Vote Act S. 3965, Deploy Fentanyl Scanners Act of 2024 S. 4003, Guaranteed Paid Vacation Act S. 4021, A bill to place restrictions on the official display of flags, seals, or emblems other than the United States flag. S. 4043, Telework Transparency Act of 2024 S. 4062, CATCH Fentanyl Act S. 4082, Ensure Accountability in De Minimis Act of 2024 S. 4085, Export Controls Enforcement Improvement Act of 2024 S. 4183, A bill to amend the Homeland Security Act of 2002 relating to authority of U.S. Customs and Border Protection to consolidate, modify, or reorganize Customs revenue functions. S. 4266, Back to Work Act of 2024 S. 4361, Border Act of 2024 S. 4655, Congressional Whistleblower Protection Act of 2024 S. 4656, A bill to amend title 5, United States Code, concerning restrictions on the participation of certain Federal employees in partisan political activity, and for other purposes. S. 4667, Risky Research Review Act S. 4681, Enhanced Oversight and Accountability in Screening Act S. 4698, DHS Joint Task Forces Reauthorization Act of 2024 S. 4707, DHS Border Services Contracts Review Act S. 4711, DOOBIE Act of 2024 S. 4780, Supporting Employees in the Guard and Reserve Act S. 4833, Federal Employee Locality Accountability in Retirement Act S. 4834, Federal Employee Return to Work Act S. 4889, Federal Jobs for STARs Act of 2024 S. 4991, George Floyd Justice in Policing Act of 2024 S. 5017, Safeguarding American Families and Expanding Social Security Act of 2024 S. 5066, No Taxation Without Representation Act of 2024 S. 5092, Northern Border Security Enhancement and Review Act

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

Government targets: Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Energy, Dept of, Federal Communications Commission (FCC), Federal Retirement Thrift Investment Board, Food & Drug Administration (FDA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Merit Systems Protection Board, Natl Credit Union Administration (NCUA), Natl Park Service (NPS), Office of Management & Budget (OMB), Office of Personnel Management (OPM), Office of Special Counsel, Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Customs & Border Protection, White House Office

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.

Client expense: $1,300,000 · Firm income: Not reported

Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of