Freedom to Invest in Tomorrow’s Workforce Act

H.R.1151, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; S.756, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; H.R.1812, Care Across Generations Act, to establish grants for long-term care facilities to co-locate or partner with childcare centers for intergenerational activities; H.R.1177, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.492, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.473, Social Engagement and Network Initiatives for Older Relief (SENIOR) Act, to promote senior socialization and combat isolation; H.R.2036, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.925, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.852, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2036, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2572, Start Applying Labor Transparency (SALT) Act, to increase transparency by requiring unions to register salts with the Department of Labor (DOL); H.R.3000, Caring for Seniors Act, to increase affordability of assisted living and invest in workforce development programs; H.R.1, One Big Beautiful Bill Act, to establish tax-savings programs to help seniors afford long-term care and to promote workforce development programs; H.R.138, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.1565, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.2762, Supporting Our Seniors Act, to establish a National Advisory Commission on long-term care services for seniors and individuals in need of support for activities of daily living; S.2120, Older Americans Act Reauthorization Act, to reauthorize the Older Americans Act and support programs to address social isolation and loneliness; H.R.5031, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; S.2699, Geriatrics Workforce Improvement Act, to reauthorize the Geriatrics Workforce Enhancement Program and Geriatrics Academic Career Awards; H.R.4393, Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act, to promote comprehensive immigration reform to help support the foreign-born workforce needed across long-term care and other sectors; H.R.6231, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3265, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3159, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; H.R.5494, Essential Workers for Economic Advancement Act, to create a new H-2C nonimmigrant visa program for positions have gone unfilled in essential industries, such as health care and long-term care; H.R. 664421st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; S. 2651, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 5408, Faster Labor Contracts Actto promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; S. 844, Faster Labor Contracts Act, to promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; H.R. 1689, TPS Extension Act, to designate Haiti for temporary protected status through April 2029; S. 4386, ADVICE Act, to allow states and apprenticeship sponsors to collect and analyze key data on wages, retention, and completion rates; S. 4409, START Act, to accelerate the registration process for new apprenticeship programs; H. Res. 1299, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 8662, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight; S. 4479, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight; S. 2120, Older Americans Act Reauthorization Act, to reauthorize key senior legislation, including a new White House Conference on Aging, multigenerational engagement activities, and initiatives addressing social isolation.

Client expense: $45,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, White House Office

Various issues related to elimination of the Department of Education and the Presidential Executive Order titled Improving Education Outcomes by Empowering Parents, States, and Communities, including IDEA, federal protections, and workforce issues. Various issues related to administrative burden on school-based providers Various issues related to the Higher Education Act, specifically related to student loans, loan forgiveness, and accreditation Issues related to funding of the Individuals with Disabilities Education Act (IDEA), including the IDEA Full Funding Act (H.R. 2598/S. 1277) Issues related to IDEA statute and regulations Issues related to school-based Medicaid services Various issues related to shortages of specialized instructional support personnel Issues related to funding in Fiscal Year 2026 for programs administered by the Department of Education Issues related to higher education and college affordability, including student loans Issues related to pediatric audiology workforce shortages, including recognition of pediatric audiology under federal pediatric specialty loan repayment programs H.R. 2332/S. 1101, States Handling Access to Reciprocity for Employment Act H.R. 1151/S. 756, the Freedom To Invest in Tomorrow's Workforce Act H.R.1968 - Full-Year Continuing Appropriations and Extensions Act, 2025 Strengthening Efforts for Relief and Vital Incentives for Community Service and Engagement (SERVICE) Act (H.R. 2829) H.R. 6574, the Loan Equity for Advanced Professionals Act H.R. 6677/S. 4039, the Professional Degree Access Restoration Act H.R. 6718, to amend the definition of professional degree in the Higher Education Act of 1965. H.R. 6739, to amend the Higher Education Act of 1965 to expand the definition of professional degree. H.J. Res 189/S.J. Res. 196, providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Education relating to "Reimagining and Improving Student Education-Federal Student Loan Program Final Regulations" H.R. 6862, the Protecting Health Care Workforce Pipelines Act H.R. 7148, the Consolidated Appropriations Act, 2026 H.R. 10232/S. 5046, a bill to prohibit the transfer of certain offices and functions of the Department of Education to other Federal agencies H.R. 433, the Department of Education Protection Act H.R.6500, the Continuing Appropriations and Extensions Act, 2027 Office of Management and Budget proposed Regulation for Federal Financial Assistance

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

Government targets: Education, Dept of, 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; Implementation of the One Big Beautiful Bill Act, P.L. 119-21, including the provisions related to no tax on tips, no tax on overtime, Trump accounts, section 68 itemized deduction limitation, section 4960 related to the excise tax on excess tax-exempt organization executive compensation, inventory donations under section 170, and the paid family and medical leave tax credit; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes and specified service trades or businesses; The taxation of digital assets; digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27; Digital Asset Protection, Accountability, Regulation, Innovation, Taxation, and Yields (PARITY)Act (H.R. 8899); Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 346 and S.1773), and the Working Families Disaster Tax Relief Act (H.R. 6645 and S.3432); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 and S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, tax administrative relief related to a government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, CP53E notices, collection due process hearing period, and first time abatement relief; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, section 68 itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427 and S. 3027); Methods and periods issues, including section 174 research and experimentation expensing, accounting method changes, corporate alternative minimum tax (CAMT), and other expired and expiring provisions; Corporations and Shareholders, corporate alternative minimum tax (CAMT) for financially troubled companies; Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, including basis-shifting transactions, the corporate alternative minimum tax (CAMT) application to partnerships and CAMT entity partners, partnership workload compression, and Form 1065 instructions; S Corporation issues, including private letter ruling user fees; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; section 162(m) related to limitations on executive compensation, section 274(o) related to meals provided for convenience of an employer, determination letter program, the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Compliance Program (VCP), C-4 opinion letters, and the self-correction program; Exempt organization issues, including foreign related filings, processing of group rulings, Form 8050, and Donor Advised Funds; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, dual consolidated loss rules, and other expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

Client expense: $1,600,000 · 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

Issues related to workforce development; H.R.1151/S.756, Freedom To Invest in Tomorrow's Workforce Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Inclusion of allied health in HRSA education and workforce programs Support of allied health professions in federal programs Improving Inter-professional education IDEA - SISP Graduate Medical Education H.R. 5621/S.4420 - Physical Therapist Workforce and Patient Access Act IDEA Full Funding Act PREVENT Pandemics Act H.R. 1151/S.756 - Freedom to Invest in Tomorrow's Workforce Act H.R. 6574 - Loan Equity for Advanced Professionals Act H.R. 6718 - Professional Student Degree Act Department of Education - Reimagining and Improving Student Education (RISE) negotiated rulemaking for changes to federal student loan programs. H.R. 6677 - the Professional Degree Access Restoration Act

Client expense: $312,662 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office

H.R. 2036, S. 925 Credit for Caring Act H.R. 1151/S. 756 Freedom to Invest in Tomorrows Workforce Act Preservation of tax exemption for associations and charitable organizations in budget reconciliation H.R. 5145, Bipartisan Premium Tax Credit Extension Act Health care tax credits S. 1565/H.R. 138 Lowering Costs for Caregivers Act of 2025

Client expense: $520,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on small business issues. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on issues related to higher education and training programs. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on issues related to workforce development and training matters. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on issues related to technology. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Proposals related to the tax treatment of education savings. Proposals to reform 529 college savings plan rules, including additional flexibility to make investment changes, changes in the student loan payment rules, IRA rollovers, and extension of the savers credit to encompass 529 contributions. Proposals to enhance workplace access and employer contributions to 529 plans. H.R. 1818, Aviation Workforce Development Act. H.R. 1151/S. 756, Freedom to Invest in Tomorrow's Workforce Act. H.R. 1. H.R. 1439/S. 627, ENABLE Act. H.R. 3574, To amend the Internal Revenue Code of 1986 to permit qualified distributions from section 529 plans for certain transportation and parking expenses.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); Public Safety Officer Concussion and Traumatic Brain Injury Health Act (H.R. 2830); Promoting Physical Activity for Americans Act (H.R. 6121 / S. 2303); Presidential Fitness Test Act (H.R. 6604 / S. 3412); Protect College Sports Act (S. 4668).

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health Resources & Services Administration (HRSA), SENATE

Freedom to Invest in Tomorrows Workforce Act (H.R. 1151/S.756) - Support bill which permits the use of 529 account funds to pay for post-secondary training programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Freedom to Invest in Tomorrow's Workforce Act (H.R. 1151, S. 756) clarify use of 529 accounts

Client expense: $48,510 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Freedom to Invest in Tomorrow's Workforce Act, H.R. 1151

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Freedom to Invest in Tomorrow's Workforce Act - H.R. 1151

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

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; Implementation of the One Big Beautiful Bill Act, P.L. 119-21, including the provisions related to no tax on tips, no tax on overtime, Trump accounts, section 68 itemized deduction limitation, section 4960 related to the excise tax on excess tax-exempt organization executive compensation, inventory donations under section 170, and the paid family and medical leave tax credit; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes and specified service trades or businesses; The taxation of digital assets; digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27; Digital Asset Protection, Accountability, Regulation, Innovation, Taxation, and Yields (PARITY)Act (H.R. 8899); Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 346 and S.1773), and the Working Families Disaster Tax Relief Act (H.R. 6645 and S.3432); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 and S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, tax administrative relief related to a government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, CP53E notices, collection due process hearing period, and first time abatement relief; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, section 68 itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427 and S. 3027); Methods and periods issues, including section 174 research and experimentation expensing, accounting method changes, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, including basis-shifting transactions, the corporate alternative minimum tax (CAMT) application to partnerships and CAMT entity partners, partnership workload compression, and Form 1065 instructions; S Corporation issues, including private letter ruling user fees; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; section 162(m) related to limitations on executive compensation, section 274(o) related to meals provided for convenience of an employer, determination letter program, the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Compliance Program (VCP), C-4 opinion letters, and the self-correction program. Exempt organization issues, including foreign related filings, processing of group rulings, Form 8050, and Donor Advised Funds; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, dual consolidated loss rules, and other expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

Client expense: $1,550,000 · 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.R.1151, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; S.756, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; H.R.1812, Care Across Generations Act, to establish grants for long-term care facilities to co-locate or partner with childcare centers for intergenerational activities; H.R.1177, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.492, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.473, Social Engagement and Network Initiatives for Older Relief (SENIOR) Act, to promote senior socialization and combat isolation; H.R.2036, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.925, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.852, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2036, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2572, Start Applying Labor Transparency (SALT) Act, to increase transparency by requiring unions to register salts with the Department of Labor (DOL); H.R.3000, Caring for Seniors Act, to increase affordability of assisted living and invest in workforce development programs; H.R.1, One Big Beautiful Bill Act, to establish tax-savings programs to help seniors afford long-term care and to promote workforce development programs; H.R.138, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.1565, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.2762, Supporting Our Seniors Act, to establish a National Advisory Commission on long-term care services for seniors and individuals in need of support for activities of daily living; S.2120, Older Americans Act Reauthorization Act, to reauthorize the Older Americans Act and support programs to address social isolation and loneliness; H.R.5031, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; S.2699, Geriatrics Workforce Improvement Act, to reauthorize the Geriatrics Workforce Enhancement Program and Geriatrics Academic Career Awards; H.R.4393, Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act, to promote comprehensive immigration reform to help support the foreign-born workforce needed across long-term care and other sectors; H.R.6231, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3265, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3159, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; H.R.5494, Essential Workers for Economic Advancement Act, to create a new H-2C nonimmigrant visa program for positions have gone unfilled in essential industries, such as health care and long-term care; H.R. 664421st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; S. 2651, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 5408, Faster Labor Contracts Actto promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; S. 844, Faster Labor Contracts Act, to promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; H.R. 1689, TPS Extension Act, to designate Haiti for temporary protected status through April 2029; S. 4386, ADVICE Act, to allow states and apprenticeship sponsors to collect and analyze key data on wages, retention, and completion rates; S. 4409, START Act, to accelerate the registration process for new apprenticeship programs; H. Res. 1299, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 8662, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight; S. 4479, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight.

Client expense: $45,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, White House Office

Definition of independent contractor; H.R.2126, S.1064, Fair and Open Competition Act (FOCA); Paid Leave; Family Medical Leave; Joint Employer; S.383, JOBS Act of 2025; H.R.1633, Workforce Reentry Act; S.852, H.R.20, Richard L. Trumka Protecting the Right to Organize Act of 2025; H.R.1151, S.756, Freedom to Invest in Tomorrow's Workforce Act; H.R.5376, Inflation Reduction Act of 2022; Overtime regulations; H.R.1156, Pandemic Unemployment Fraud Enforcement Act; H.R.1119, Unemployment Integrity Act; WIOA Reauthorization; Davis-Bacon Related Acts regulations; H.R.5408, S.844, Faster Labor Contracts Act; H.R.4154, Employee Rights Act; H.R.4148, To provide that the rule submitted by the Department of Labor relating to "Updating the Davis-Bacon and Related Acts Regulation" shall have no force or effect; H.R.4424, SHIELD Act; S.2511, College Transparency Act; H.R.5206, S.2731, Empowering Striking Workers Act of 2025; H.R.2870, Working Families Flexibility Act; H.R.2299, S.2267, Ensuring Workers Get PAID Act; H.R.6453, ADA 30 Days to Comply Act; S.4907, TRADES Act; H.R.8210, A Stronger Workforce for America Act of 2026; H.R.8624,S. 4463, WAGES Act of 2026

Client expense: $216,377 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE

Legislative outreach and monitoring on issues related to higher education and training programs. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on issues related to workforce development and training matters. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on issues related to technology. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on small business issues. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to workforce development; H.R.1151/S.756, Freedom To Invest in Tomorrow's Workforce Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for the Fair and Open Competition Act of 2025 (H.R. 2126/S. 1064) Opposition to government-mandated project labor agreements on federal and federally assisted construction projects. Opposition to Executive Order 14063: Use of Project Labor Agreements for Federal Construction Projects. Opposition to FAR Council (Reg.) Title: Federal Acquisition Regulation: Use of Project Labor Agreements for Federal Construction Projects (RIN:9000-AO40). Opposition to project labor agreement mandates/preferences in Treasury/IRS guidance implementing Inflation Reduction Act's enhanced clean energy tax credits related to Biden administration's U.S. Treasury (Reg.) Title: Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (RIN 1545-BQ62). Concerns with June 12, 2025, OMB memo M-25-29, Titled: Use of Project Labor Agreements on Federal Construction Projects - Amendments to OMB Memorandum M-24-06. Opposition to possible language on project labor agreements in the House and Senate appropriations bills. Opposition to possible language on project labor agreements in the House and Senate Surface Transportation Reauthorization bills. Concerns with the Biden administration's Commerce Department's funding guidance related to project labor agreements on microchip manufacturing facilities funded via the CHIPS and Sciences Act. Opposition to U.S. Department of Transportation promotion of pro-PLA language in grants/NOFOs for federally assisted infrastructure projects across multiple DOT agencies and grant programs. Opposition to potential U.S. DOT Federal Highway Administration (FHWA) guidance favorable to PLAs on FHWA-funded projects. Opposition to aspects of Executive Order 14126, Investing in America and Investing in American Workers, signed Sept. 6, 2024. Opposition to Executive Order 14119, Scaling and Expanding the Use of Registered Apprenticeships in Industries and the Federal Government and Promoting Labor-Management Forums, signed March 6, 2024. Concerns with DOL-WHD (Reg). Title: Updating the Davis-Bacon and Related Acts Regulations (RIN 1235-AA40) Improvements to U.S. DOL Davis-Bacon Act prevailing wage regulations. Support for National Labor Relations Board (NLRB) Nominees. Opposition to the Faster Labor Contracts Act (H.R. 5408/S. 844). Opposition to Sen. Hawley's pro-labor framework/legislation. Opposition to FLCA discharge petition in the House. Opposition to Richard L. Trumka Protecting the Right to Organize (PRO) Act (H.R. 20/S. 852) Support for the Employee Rights Act (H.R. 4154/S. 2964). Support for Senate HELP Committee legislative labor reforms, in general. Final Rule: Worker Walkaround Representative Designation Process (Document Number: 2023-18695; RIN: 1218-AD45). Electric Vehicle Working Group -- Office of Energy Efficiency and Renewable Energy, Department of Energy. Independent Contractor Status Under the Fair Labor Standards Act. Issues related to Independent Contractor and related rulemakings. Issues related to Joint Employer and related rulemaking. Support for the Save Local Business Act (H.R. 4366) Joint Employer Status Under the Fair Labor Standards Act & National Labor Relations Act. Issues related to the National Labor Relations Board (NLRB). Start Applying Labor Transparency (SALT) Act (H.R. 2952) Worker Enfranchisement Act (H.R.2572) Opposition to the Warehouse Worker Protection Act (H.R.4896/ S.2613) Support for the Michael Enzi Voluntary Protection Program Act (H.R. 2844) Proposed Rule: Heat Injury and Illness Prevention in Outdoor and Indoor Work Settings (Docket No. OSHA-2021-0009, RIN 1218-AD39). Support for legislation limiting Biden OSHA heat rule. Support for Workforce Development and Apprenticeship, in general. Support for tax reform in OBBBA supporting expansion of 529 accounts to workforce development and apprenticeship programs and materials. Support for tax reform in OBBBA supporting Workplace Pell Grant Expansion to short term programs via AHEAD committee. Feedback on Education Department's Workforce Pell NPRM [RIN 1840-AD99] Reauthorization of the Workforce Innovation and Opportunity Act (WIOA). Workforce issues related to installation of Electric Vehicle infrastructure in the National Electric Vehicle Infrastructure (NEVI) program. Jumpstarting Our Businesses by Supporting Students (JOBS) Act (S.383) Issues Related to the Reauthorization of the Carl D. Perkins Career & Technical Education Act. Freedom to Invest in Tomorrow's Workforce Act (H.R.1151/S.756)

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

Government targets: Commerce, Dept of (DOC), Education, Dept of, Energy, Dept of, Federal Highway Administration (FHA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Occupational Safety & Health Review Commission, Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office

Apprenticeship and Prevailing Wage Requirements under the Inflation Reduction Act of 2022 (H.R.5376) (also LBR issue) Death Tax Repeal Act of 2025 (H.R.1301/S.587) -- also SMB issue Freedom to Invest in Tomorrow's Workforce Act (H.R.1151/S.756) -- also LBR issue Engagement on implementation of Budget Reconciliation/Working Families Tax Cut Act/OBBBA provisions of interest to the construction industry and IEC members: Permanent Small Business Deduction Permanent Estate Tax Relief 100% Bonus Depreciation Immediate Expensing of R&D Costs Eliminate tax on Overtime for American Workers Expanded 529 Accounts for Skilled Trades Training Workforce Pell for short-term workforce development programs. Clean Energy Tax Credits

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA)

Proposals related to the tax treatment of education savings. Proposals to reform 529 college savings plan rules, including additional flexibility to make investment changes, changes in the student loan payment rules, IRA rollovers, and extension of the savers credit to encompass 529 contributions. Proposals to enhance workplace access to 529 plans. H.R. 1818, Aviation Workforce Development Act. H.R. 1151/S. 756, Freedom to Invest in Tomorrow's Workforce Act. H.R. 1. H.R. 1439/S. 627, ENABLE Act. H.R. 3574, To amend the Internal Revenue Code of 1986 to permit qualified distributions from section 529 plans for certain transportation and parking expenses.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2036, S. 925 Credit for Caring Act H.R. 1151/S. 756 Freedom to Invest in Tomorrows Workforce Act Preservation of tax exemption for associations and charitable organizations in budget reconciliation H.R. 5145, Bipartisan Premium Tax Credit Extension Act Health care tax credits S. 1565/H.R. 138 Lowering Costs for Caregivers Act of 2025

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Various issues related to elimination of the Department of Education and the Presidential Executive Order titled Improving Education Outcomes by Empowering Parents, States, and Communities, including IDEA, federal protections, and workforce issues. Various issues related to administrative burden on school-based providers Various issues related to the Higher Education Act, specifically related to student loans, loan forgiveness, and accreditation Issues related to funding of the Individuals with Disabilities Education Act (IDEA), including the IDEA Full Funding Act (H.R. 2598/S. 1277) Issues related to IDEA statute and regulations Issues related to school-based Medicaid services Various issues related to shortages of specialized instructional support personnel Issues related to funding in Fiscal Year 2026 for programs administered by the Department of Education Issues related to higher education and college affordability, including student loans Issues related to pediatric audiology workforce shortages, including recognition of pediatric audiology under federal pediatric specialty loan repayment programs H.R. 2332/S. 1101, States Handling Access to Reciprocity for Employment Act H.R. 1151/S. 756, the Freedom To Invest in Tomorrow's Workforce Act H.R.1968 - Full-Year Continuing Appropriations and Extensions Act, 2025 Strengthening Efforts for Relief and Vital Incentives for Community Service and Engagement (SERVICE) Act (H.R. 2829) H.R. 6574, the Loan Equity for Advanced Professionals Act H.R. 6677/S. 4039, the Professional Degree Access Restoration Act H.R. 6718, to amend the definition of professional degree in the Higher Education Act of 1965. H.R. 6739, to amend the Higher Education Act of 1965 to expand the definition of professional degree. H.R. 6862, the Protecting Health Care Workforce Pipelines Act H.R. 7148, the Consolidated Appropriations Act, 2026

Client expense: $280,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE

Reinstatement of the moving expense tax deduction and exclusion to facilitate the relocation of employees Freedom to Invest in Tomorrows Workforce Act (S. 756, H.R. 1151) to expand 529 plans to cover credentialing, licensing, and certain training.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Athlete safety; The Personal Health Investment Today (PHIT) Act (H.R. 2369 / S. 1144); National Defense Authorization Act; Freedom To Invest in Tomorrow's Workforce Act (H.R. 1151 / S. 756); Dr. Lorna Breen Health Care Provider Protection Reauthorization Act (H.R. 929 / S. 266); NIL issues; Public Safety Officer Concussion and Traumatic Brain Injury Health Act (H.R. 2830); Promoting Physical Activity for Americans Act (H.R. 6121 / S. 2303); Presidential Fitness Test Act (H.R. 6604 / S. 3412).

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

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

Inclusion of allied health in HRSA education and workforce programs Support of allied health professions in federal programs Improving Inter-professional education IDEA - SISP Graduate Medical Education H.R. 5621/S.4420 - Physical Therapist Workforce and Patient Access Act IDEA Full Funding Act PREVENT Pandemics Act H.R. 1151/S.756 - Freedom to Invest in Tomorrow's Workforce Act H.R. 6574 - Loan Equity for Advanced Professionals Act H.R. 6718 - Professional Student Degree Act Department of Education - Reimagining and Improving Student Education (RISE) negotiated rulemaking for changes to federal student loan programs. H.R. 6677 - the Professional Degree Access Restoration Act

Client expense: $312,662 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office

Death Tax Repeal Act - S. 587, H.R. 1301; Credit Incentives for Resilient Critical Utility Infrastructure and Transformers Act (CIRCUIT Act) - S.448; Accelerate Long-term Investment Growth Now Act (ALIGN Act) - H.R. 574; support extensions of R & D credit; The Freedom to Invest in Tomorrows Workforce Act - H.R. 1151, S. 756; support for making Tax Cuts and Jobs Act permanent; 179D tax deduction.

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

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

Freedom to Invest in Tomorrows Workforce Act (H.R. 1151/S.756) - Support bill which permits the use of 529 account funds to pay for post-secondary training programs

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Freedom to Invest in Tomorrow's Workforce Act (H.R. 1151, S. 756) clarify use of 529 accounts

Client expense: $105,793 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Definition of independent contractor; H.R.2126, S.1064, Fair and Open Competition Act (FOCA); Paid Leave; Family Medical Leave; Joint Employer; S.383, JOBS Act of 2025; H.R.1633, Workforce Reentry Act; S.852, H.R.20, Richard L. Trumka Protecting the Right to Organize Act of 2025; H.R.1151, S.756, Freedom to Invest in Tomorrow's Workforce Act; H.R.5376, Inflation Reduction Act of 2022; Overtime regulations; H.R.1156, Pandemic Unemployment Fraud Enforcement Act; H.R.1119, Unemployment Integrity Act; WIOA Reauthorization; Davis-Bacon Related Acts regulations; H.R.5408, S.844, Faster Labor Contracts Act; H.R.4154, Employee Rights Act; H.R.4148, To provide that the rule submitted by the Department of Labor relating to "Updating the Davis-Bacon and Related Acts Regulation" shall have no force or effect; H.R.4424, SHIELD Act; S.2511, College Transparency Act; H.R.5206, S.2731, Empowering Striking Workers Act of 2025; H.R.2870, Working Families Flexibility Act; H.R.2299, S.2267, Ensuring Workers Get PAID Act; H.R.6453, ADA 30 Days to Comply Act

Client expense: $195,922 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE

Death Tax Repeal Act - S. 587, H.R. 1301; Credit Incentives for Resilient Critical Utility Infrastructure and Transformers Act (CIRCUIT Act) - S.448; Accelerate Long-term Investment Growth Now Act (ALIGN Act) - H.R. 574; support extensions of R & D credit; The Freedom to Invest in Tomorrows Workforce Act - H.R. 1151, S. 756; support for making Tax Cuts and Jobs Act permanent; 179D tax deduction.

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

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

H.R.1151, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; S.756, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; H.R.1812, Care Across Generations Act, to establish grants for long-term care facilities to co-locate or partner with childcare centers for intergenerational activities; H.R.1177, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.492, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.473, Social Engagement and Network Initiatives for Older Relief (SENIOR) Act, to promote senior socialization and combat isolation; H.R.2036, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.925, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.852, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2036, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2572, Start Applying Labor Transparency (SALT) Act, to increase transparency by requiring unions to register salts with the Department of Labor (DOL); H.R.3000, Caring for Seniors Act, to increase affordability of assisted living and invest in workforce development programs; H.R.1, One Big Beautiful Bill Act, to establish tax-savings programs to help seniors afford long-term care and to promote workforce development programs; H.R.138, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.1565, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.2762, Supporting Our Seniors Act, to establish a National Advisory Commission on long-term care services for seniors and individuals in need of support for activities of daily living; S.2120, Older Americans Act Reauthorization Act, to reauthorize the Older Americans Act and support programs to address social isolation and loneliness; H.R.5031, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; S.2699, Geriatrics Workforce Improvement Act, to reauthorize the Geriatrics Workforce Enhancement Program and Geriatrics Academic Career Awards; H.R.4393, Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act, to promote comprehensive immigration reform to help support the foreign-born workforce needed across long-term care and other sectors; H.R.6231, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3265, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3159, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; H.R.5494, Essential Workers for Economic Advancement Act, to create a new H-2C nonimmigrant visa program for positions have gone unfilled in essential industries, such as health care and long-term care; H.R. 664421st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; S. 2651, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 5408, Faster Labor Contracts Actto promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; S. 844, Faster Labor Contracts Act, to promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector.

Client expense: $75,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, 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; Implementation of the One Big Beautiful Bill Act, P.L. 119-21, including the provisions related to no tax on tips, no tax on overtime, Trump accounts, section 68 itemized deduction limitation, section 4960 related to the excise tax on excess tax-exempt organization executive compensation, inventory donations under section 170, and the paid family and medical leave tax credit; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes and specified service trades or businesses; The taxation of digital assets; digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 346 and S.1773), and the Working Families Disaster Tax Relief Act (H.R. 6645 and S.3432); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 and S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, tax administrative relief related to a government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period, and first time abatement relief; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, section 68 itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427 and S. 3027); Methods and periods issues, including section 174 research and experimentation expensing, accounting method changes, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, including basis-shifting transactions, the corporate alternative minimum tax (CAMT) application to partnerships and CAMT entity partners, partnership workload compression, and Form 1065 instructions; S Corporation issues, including private letter ruling user fees; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; section 162(m) related to limitations on executive compensation, section 274(o) related to meals provided for convenience of an employer, determination letter program, the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Compliance Program (VCP), C-4 opinion letters, and the self-correction program. Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, dual consolidated loss rules, and other expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

Client expense: $1,500,000 · 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

Legislative outreach and monitoring on issues related to technology. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on small business issues. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on issues related to higher education and training programs. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative outreach and monitoring on issues related to workforce development and training matters. H.R. 1151, Freedom To Invest in Tomorrow's Workforce Act S. 756, Freedom To Invest in Tomorrow's Workforce Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2036, S. 925 Credit for Caring Act H.R. 1151/S. 756 Freedom to Invest in Tomorrows Workforce Act Preservation of tax exemption for associations and charitable organizations in budget reconciliation H.R. 5145, Bipartisan Premium Tax Credit Extension Act Health care tax credits S. 1565/H.R. 138 Lowering Costs for Caregivers Act of 2025

Client expense: $580,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE