Child Care Availability and Affordability Act

Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).

Client expense: $840,000 · Firm income: Not reported

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

Policy issues related to tax incentives to support affordability of and access to child care for families, including the Child Care Availability and Affordability Act (H.R. 1827/S. 847), Child Care Workforce Act (H.R. 1826/S. 846), Affordable Child Care Act (H.R. 1408), and implementation of the One Big Beautiful Bill Act (P.L. 119-21).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Advocating for the following bills: The Working Families Flexibility Act of 2025 (S. 1158) to provide employees with more flexibility in managing their work-life balance. The Child Care Availability and Affordability Act (H.R. 1827 / S. 847) to amend the IRC of 1986 to expand the employer-provided childcare credit and the dependent care assistance exclusion. The reintroduction and passage of the Second Chance Reauthorization Act to support formerly incarcerated Americans in rejoining the workforce. Advocating for Congress to maintain strong oversight of key regulators-including OSHA, WHD, EEOC, and NLRB-to ensure worker protections without unnecessary burdens on employers. Advocating for an update to the BLS NAICS codes to accurately reflect the scope of the printing industry.

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

Government targets: Bureau of Labor Statistics (BLS), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Advocating for the following bills: The Working Families Flexibility Act of 2025 (S. 1158) to provide employees with more flexibility in managing their work-life balance. The Child Care Availability and Affordability Act (H.R. 1827 / S. 847) to amend the IRC of 1986 to expand the employer-provided childcare credit and the dependent care assistance exclusion. The reintroduction and passage of the Second Chance Reauthorization Act to support formerly incarcerated Americans in rejoining the workforce. Advocating for Congress to maintain strong oversight of key regulators-including OSHA, WHD, EEOC, and NLRB-to ensure worker protections without unnecessary burdens on employers. Advocating for an update to the BLS NAICS codes to accurately reflect the scope of the printing industry.

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

Government targets: Bureau of Labor Statistics (BLS), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

H.R. 145, Risk Disclosure and Investor Attestation Act H.R. 654, Taking Account of Bureaucrats Spending (TABS) Act of 2025 H.R. 1013/S. 424, Retirement Fairness for Charities and Educational Institutions Act of 2025 H.R. 1109, Litigation Transparency Act of 2025 H.R. 1190/S. 577, Expanding Access to Capital for Rural Job Creators Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1900, Bank Failure Prevention Act of 2025 H.R. 2225/S. 1808, Access to Small Business Investor Capital Act H.R. 2441/S. 1877, Improving Disclosure for Investors Act of 2025 H.R. 2675/S. 3180, Protecting Our Courts From Foreign Manipulation Act of 2025 H.R. 2702/S. 875, Financial Integrity and Regulation Management (FIRM) Act H.R. 3230, Financial Institution Regulatory Tailoring Enhancement Act H.R. 3301, ELEVATE Act of 2025 H.R. 3323, Helping Startups Continue to Grow Act H.R. 3339, Equal Opportunity for Investors Act of 2025 H.R. 3343, Greenlighting Growth Act of 2025 H.R. 3348, Accredited Investor Definition Review Act H.R. 3351, Improving Access to Small Business Information Act H.R. 3352, HALOS Act of 2025 H.R. 3357, Enhancing Multi-Class Share Disclosures Act H.R. 3379, HUMPS Act of 2025 H.R. 3380, TAILOR Act of 2025 H.R. 3381, Encouraging Public Offerings Act of 2025 H.R. 3382/S. 2924, Small Entity Update Act H.R. 3383, Increasing Investor Opportunities Act H.R. 3390, Bringing the Discount Window into the 21st Century Act H.R. 3394, Fair Investment Opportunities for Professional Experts Act H.R. 3395, Middle Market IPO Cost Act H.R. 3422, Promoting Opportunities for Non-Traditional Capital Formation Act H.R. 3446, The FDIC Board Accountability Act H.R. 3645, ACCESS Act of 2025 H.R. 3672, Securities Research Modernization Act H.R. 3673, Small Business Investor Capital Access Act H.R. 3682/S. 3578, Financial Stability Oversight Council Improvement Act of 2025 H.R. 3959, Protecting Private Job Creators Act H.R. 4429, Developing and Empowering Our Aspiring Leaders (DEAL) Act H.R. 4430, Expanding WKSI Eligibility Act H.R. 4431, Improving Capital Formation for Newcomers (ICAN) Act H.R. 4437, Supervisory Modifications for Appropriate Risk-based Testing (SMART) Act of 2025 H.R. 4478, Tailored Regulatory Updates for Supervisory Testing (TRUST) Act of 2025 H.R. 5291/S. 2663, Merchant Banking Modernization Act S. 985, PROTECT USA Act S. 1605, International Competition for American Jobs Act H.J.Res. 74/S.J.Res. 36, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Bureau of Consumer Financial Protection relating to "Prohibition on Creditors and Consumer Reporting Agencies Concerning Medical Information (Regulation V)" Potential legislation similar to H.R. 448, Putting Investors First Act Potential legislation similar to H.R. 2590, Unlocking Capital for Small Business Act of 2023 Potential legislation similar to H.R. 2607, Improving Crowdfunding Opportunities Act, 2023 Potential legislation similar to H.R. 2609, Small Entrepreneur Empowerment and Development Act of 2023 Potential legislation similar to H.R. 2622, to amend the Investment Advisers Act of 1940 to codify certain Securities and Exchange Commission no-action letters that exclude brokers and dealers compensated for certain research services from the definition of investment adviser Potential legislation similar to H.R. 2651, Regulation A+ Improvement Act of 2023 Potential legislation similar to H.R. 2790, the Improving Capital Allocation for Newcomers Act of 2021 Potential legislation similar to H.R. 2799, the Investment Opportunity Expansion Act, 2023 Potential legislation similar to H.R. 4168/S. 2005, Mandatory Materiality Act Potential legislation similar to H.R. 4767, Protecting Americans Retirement Savings from Politics Act Potential legislation similar to H.R. 5488/S. 2805, Protecting Our Courts from Foreign Manipulation Act of 2023 Potential legislation similar to H.R. 6623/S. 2068, Main Street Growth Act Potential legislation to repeal the SECs Universal Proxy Rule of 2021 Potential legislation to amend the Dodd-Frank Wall Street Reform and Consumer Protection Act to repeal certain rulemaking requirements SEC Proposed Rule on the Enhancement and Standardization of Climate-Related Disclosures for Investors (87 Fed. Reg. 21,334-21,473, April 11, 2022) Proposed Rule, Consumer Financial Protection Bureau; Protecting Americans from Harmful Data Broker Practices (Regulation V) (89 Fed. Reg. 101,402, December 13, 2024) Various issues relating to SEC Best Interest and Enhancing Investment Adviser Regulation relating to broker-dealers, registered investment advisers, conflicts of interest; potential federal preemption of state fiduciary standards; CFTCs de minimis Exception for Swap Dealers; Securities and Exchange Commission amendments to the Commissioners whistleblower rules file no. S7-16-18; proxy process, proxy advisory firms, and other related aspects of corporate governance; corporate common ownership; adoption of the current expected credit loss (CECL) accounting standard; role of credit reporting agencies (CRAs) in the U.S. economy; debt collection practices (regulation F) under the Fair Debt Collection Practices Act (P.L. 95-109); qualified mortgage definition under the Truth in Lending Act (P.L. 90-321) (Regulation Z); Financial Stability Oversight Council activities, including the approach to and designation of systemic importance and risk of nonbank financial companies and firms; Federal Reserve Systems Large Institution Supervision Coordinating Committee; potential housing finance reform legislation; enforcement of Securities and Exchange Commission penalties; federal interest rate authority; Anti-Money Laundering (AML) and Bank Secrecy Act (BSA) reform; electronic consent-based SSN Verification Service (eCBSV); environmental, social, and governance (ESG) enforcement; information collection under the Community Reinvestment Act (CRA) (P.L. 95-128); potential Financial Transaction Tax (FTT); potential Treasury Department proposal relating to tax reporting by banks; investment company cross trading; potential money market fund reform measures; transition to the secured overnight financing rate; implementation of SEC Rule 15c2-11; Department of Labor fiduciary advice exemption: PTE 2020-02; modernization of the Credit Repair Organizations Act (enacted as Title IV of the Consumer Credit Protection Act, P.L. 90-321); Internal Revenue Service Priority Guidance Plan; Financial Accounting Standards Board improvements to income tax disclosures; Climate-Related Financial Risk Management for Large Banks; Consumer Financial Protection Bureau (CFPB) regulatory sandbox for disclosures; CFPB Policy Fellowship program; CFPB amendment of its Supervision and Examination Manual; CFPB conflation of Distinct Statutory Concepts of Unfairness and Discrimination; CFPB Small Business Advisory Review Panels Rulemaking on Personal Financial Data Rights; CFPB implementation of the Small Business Lending Data Collection Rule (the 1071 Rule); SEC Open-End Fund Liquidity Risk Management Programs and Swing Pricing; Form N-PORT Reporting (File Number S7-26-22); Federal Deposit Insurance Corporation Proposal on Corporate Governance and Risk Management; Basel III Endgame Rule; FDIC Monitoring of Investment Funds Passivity Agreements; issues related to the Export-Import Bank of the United States; European Unions (EU) Corporate Sustainability Due Diligence Directive (CSDDD); Consumer Financial Protection Circular 2024-05, Improper Overdraft Opt-In Practices; Executive Order 14036, Promoting Competition in the American Economy; recommendations for Securities and Exchange Commission regulatory agenda; reforming SEC Rule 14a-8; FSOC restoration of 2019 Guidance governing the designation of nonbank financial institutions; reauthorization of the U.S. International Development Finance Corporation; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); implementation of Disapproving the rule submitted by the Bureau of Consumer Financial Protection relating to "Overdraft Lending: Very Large Financial Institutions" (P.L. No: 119-10); implementation of A joint resolution disapproving the rule submitted by the Bureau of Consumer Financial Protection relating to "Defining Larger Participants of a Market for General-Use Digital Consumer Payment Applications" (P.L. 119-11); proxy process and shareholder proposal system overseen by SEC; FSOC Nonbank Guidance - request to restore the 2019 Guidance (July 14, 2025, letter to Treasury); reporting metrics of American companies under the EUs Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive; index fund passivity; reform to the function of the Public Company Accounting Oversight Board; rulemaking regarding corporate exemptions for shareholder proposals under SEC Rule 14a-8; rulemaking regarding reform to the proxy voting advice industry at the SEC; request for comment from SEC on potential revisions to executive compensation disclosure; request for comment from SEC on potential revisions to definition of Foreign Private Issuer; SEC Compliance and Disclosure Interpretations: Regulation 13D-G (February 11, 2025); potential policy affirming materiality as the standard for corporate disclosure at the SEC; Executive Order 14366, Protecting American Investors from Foreign-Owned and Politically-Motivated Proxy Advisors; Executive Order 14330, Democratizing Access to Alternative Assets for 401(K) Investors; SEC Staff Review ADI 2025-16 on Registered Closed-End Funds of Private Funds (August 15, 2025); acquired fund fees and expenses mandate under Rule 12d1-4 (impact of AFFE on BDCs and inclusion of alternative assets in 401(K)s); potential policy from SEC on electronic delivery of investor disclosure information; oversight issues and potential legislation on third party litigation funding, including its national security implications

H.R. 20/S. 852, Richard L. Trumka Protecting the Right to Organize Act of 2025 H.R. 581/S. 169, Child Care Workforce and Facilities Act of 2025 H.R. 1119, Unemployment Integrity Act of 2025 H.R. 1177/S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 1319/S. 2228, Modern Worker Empowerment Act H.R. 1320, Modern Worker Security Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 2572, Worker Enfranchisement Act H.R. 2952, SALT Act H.R. 2958, Balance the Scales Act Re: EBSA Investigation H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 3734, Essential Workers for Economic Advancement Act H.R. 4366, Save Local Business Act H.R. 4424, Securing Help for Involuntary Employment Loss and Displacement (SHIELD) Act H.R. 4896/S. 2613, Warehouse Worker Protection Act H.R. 5169, Retire through Ownership Act H.R. 5408/S. 844, Faster Labor Contracts Act H.R. 6655, A Stronger Workforce for America Act S. 1261, American Franchise Act S.2828, Child Care Modernization Act S.J.Res. 8, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Homeland Security relating to "Increase of the Automatic Extension Period of Employment Authorization and Documentation for Certain Employment Authorization Document Renewal Applicants" Draft legislation titled Working Families Flexibility Act Draft legislation titled Ensuring Workers Get PAID Act Draft legislation titled Fair and Open Competition Act Draft legislation titled Protecting the Right to Organize (PRO) Act Draft legislation titled Stop Unemployment Fraud Act Draft legislation titled Upward Mobility Act Potential legislation reauthorizing the Workforce Innovation and Opportunity Act Nominations of Scott Mayer and James Murphy to serve on the National Labor Relations Board Nomination of Crystal Carey to serve as General Counsel of the National Labor Relations Board Nomination of Janet Dhillon to be Director of the Pension Benefit Guaranty Corporation Labor Certification for Permanent Employment of Foreign Workers in the United States; Modernizing Schedule A To Include Consideration of Additional Occupations in Science, Technology, Engineering, and Mathematics (STEM) and Non-STEM Occupations (88 Fed. Reg. 88,290-88,295, February 13, 2024) OSHA Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698-70,699, August 30, 2024) Final Wage and Hour Division rulemaking defining classification of independent contractors and employees under FLSA (89 Fed. Reg. 1,638-1,743, January 10, 2024) Final Wage and Hour Division rulemaking Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees (89 Fed. Reg. 32,842-32,973, April 26, 2024) Solicitation for Public Comments on Provisions of Franchise Agreements and Franchisor Business Practices FTC Docket No: -2023-0026 Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Proposed Rule, National Labor Relations Board; Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships (87 Fed. Reg. 66,890-66,933, November 4, 2022) Final rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Various issues relating to unemployment insurance; paid leave including paid family and sick leave; reforms to the Fair Labor Standards Act (P.L. 75-178); debarment of federal contractors (blacklisting); Equal Employment Opportunity Commission (EEOC) conciliation regulation; rescission of the joint employer standard under the Fair Labor Standards Act (P.L. 75-718); priorities for reauthorization of the Workforce Innovation and Opportunity Act (P.L. 113-28); implementation of the Pregnant Workers Fairness Act (PWFA) (P.L. 117-328); implementation of the PUMP for Nursing Mothers (PUMP) Act (P.L. 117-328); FTC's Multilateral Pharmaceutical Merger Taskforce; USMCA Labor Council; proposed amendment to the U.S. Longshore and Harbor Workers Compensation Act (Longshore Act), relating to the establishment of statutory presumptions of coverage and compensability for illnesses; potential legislation on the minimum wage; legal and regulatory framework for evaluating mergers and acquisitions; corporate consolidation through serial acquisitions and roll-up strategies; accreditation of International Labor Conference delegation to the International Labor Organization; proposed restructuring plan for the National Institute for Occupational Safety and Health and its National Personal Protective Technology Laboratory; Talent Strategy: Building the Workforce for the Golden Age; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); employer speech rights concerns to the National Labor Relations Board; Executive Order 14036, Promoting Competition in the American Economy; implementation of Executive Order 14330, Democratizing Access to Alternative Assets for 401(k) Investors; Registered Apprenticeship Program; elimination of Executive Order 14063, Use of Project Labor Agreements for Federal Construction Projects; antitrust and consumer protection law grounded in economic analysis; competition policy chapters in trade negotiations and associated agreements; appropriations for the Federal Trade Commission and Department of Justice; international concerns in the areas of antitrust, standards and investment; domestic and international antitrust policy; authority under the Federal Trade Commission Act sections 5, 13b and 19; policies and practices related to the FTC expanding its authority; transparency at the FTC; duration of FTC consent orders; FTC rulemaking authority and procedure under Federal Trade Commission Act Section 18; enforcement of the antitrust laws regarding mergers; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; regulation of digital platforms; Robinson-Patman Act-related policy and enforcement matters; concerns related to FTC Trade Regulation Rule rulemaking; concerns related to Protecting Americans Data from Foreign Adversaries Act (P .L. 118-50); changes to the FTCs Hart-Scott-Rodino Antitrust Improvements Act merger filing rule; workforce development; education; second chance hiring; International Labor Organization and the international labor conference; apprenticeships

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 574/S. 187, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1062, Growing and Preserving Innovation in America Act of 2025 H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1199/S. 695, Small Business Investment Act of 2025 H.R. 1301/S. 587, Death Tax Repeal Act H.R. 1347/S. 559, American Investment in Manufacturing and Main Street (AIMM) Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1990, American Innovation and R&D Competitiveness Act of 2025 H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2777/S. 1371, S-CAP Act of 2025 H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.R. 6231/S. 5370, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 6506, Taxpayer Due Process Enhancement Act S. 615, Chemical Tax Repeal Act S. 796, Book Minimum Repeal Tax S. 1443, Mobile Workforce State Income Tax Simplification Act of 2025 S. 1605, International Competition for American Jobs Act S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.J.Res. 65, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties Draft legislation titled Child Care Tax Benefit Outreach and Assistance Act Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock (89 Fed. Reg. 25,980, April 12, 2024) Final Rule, Department of the Treasury, Internal Revenue Service: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income, T.D. 9959, (87 Fed. Reg. 276, January 4, 2022) as corrected by (87 Fed. Reg. 45,018-45,021, July 27, 2022) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024)(as corrected by 89 Fed. Reg. 104,909, December 26, 2024) Final Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses, T.D. 10026, (90 Fed. Reg. 3,003-3,021, January 14, 2025) Various issues relating to conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the major tax and energy security provisions of the Inflation Reduction Act, (P.L. 117-169); implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (Pub. L. No. 119-21); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; Digital Services Taxes (DSTs); expansion of the list of preventive care benefits that may be provided by a high-deductible health plan (HDHP); potential efforts to increase income tax rates; reinstatement of the earnings before interest, tax, depreciation, and amortization (EBITDA) standard for business interest deductions; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); potential U.S. legislative and administrative responses to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; advancing the proposed side-by-side solution described in the G7 Statement on Global Minimum Taxes of June 28, 2025; withdrawal or suspension of the Financial Accounting Standards Boards Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; opposing the extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; tax enforcement practices of Mexicos Tax Administration Service; Financial Accounting Standards Board (FASB), Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).

Client expense: $840,000 · Firm income: Not reported

Policy issues related to tax incentives to support affordability of and access to child care for families, including the Child Care Availability and Affordability Act (H.R. 1827/S. 847), Child Care Workforce Act (H.R. 1826/S. 846), Affordable Child Care Act (H.R. 1408), and implementation of the One Big Beautiful Bill Act (P.L. 119-21).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 145, Risk Disclosure and Investor Attestation Act H.R. 654, Taking Account of Bureaucrats Spending (TABS) Act of 2025 H.R. 1013/S. 424, Retirement Fairness for Charities and Educational Institutions Act of 2025 H.R. 1109, Litigation Transparency Act of 2025 H.R. 1190/S. 577, Expanding Access to Capital for Rural Job Creators Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1900, Bank Failure Prevention Act of 2025 H.R. 2225/S. 1808, Access to Small Business Investor Capital Act H.R. 2441/S. 1877, the Improving Disclosure for Investors Act of 2025 H.R. 2675, Protecting Our Courts From Foreign Manipulation Act of 2025 H.R. 2702/S. 875, Financial Integrity and Regulation Management (FIRM) Act H.R. 3230, Financial Institution Regulatory Tailoring Enhancement Act H.R. 3301, ELEVATE Act of 2025 H.R. 3323, Helping Startups Continue to Grow Act H.R. 3339, Equal Opportunity for Investors Act of 2025 H.R. 3343, Greenlighting Growth Act of 2025 H.R. 3348, Accredited Investor Definition Review Act H.R. 3351, Improving Access to Small Business Information Act H.R. 3352, HALOS Act of 2025 H.R. 3357, Enhancing Multi-Class Share Disclosures Act H.R. 3379, HUMPS Act of 2025 H.R. 3380, TAILOR Act of 2025 H.R. 3381, Encouraging Public Offerings Act of 2025 H.R. 3382, Small Entity Update Act H.R. 3383, Increasing Investor Opportunities Act H.R. 3390, Bringing the Discount Window into the 21st Century Act H.R. 3394, Fair Investment Opportunities for Professional Experts Act H.R. 3395, Middle Market IPO Cost Act H.R. 3422, Promoting Opportunities for Non-Traditional Capital Formation Act H.R. 3446, The FDIC Board Accountability Act H.R. 3645, ACCESS Act of 2025 H.R. 3672, Securities Research Modernization Act H.R. 3673, Small Business Investor Capital Access Act H.R. 3682, Financial Stability Oversight Council Improvement Act of 2025 H.R. 3959, Protecting Private Job Creators Act H.R. 4429, Developing and Empowering Our Aspiring Leaders (DEAL) Act H.R. 4430, Expanding WKSI Eligibility Act H.R. 4431, Improving Capital Formation for Newcomers (ICAN) Act H.R. 4429, Developing and Empowering Our Aspiring Leaders (DEAL) Act H.R. 4437, Supervisory Modifications for Appropriate Risk-based Testing (SMART) Act of 2025 H.R. 4478, Tailored Regulatory Updates for Supervisory Testing (TRUST) Act of 2025 H.R. 5291/S. 2663, Merchant Banking Modernization Act S. 985, PROTECT USA Act S. 1605, International Competition for American Jobs Act H.J. Res. 74/S.J. Res. 36, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Bureau of Consumer Financial Protection relating to "Prohibition on Creditors and Consumer Reporting Agencies Concerning Medical Information (Regulation V)" Potential legislation similar to H.R. 448, Putting Investors First Act Potential legislation similar to H.R. 2590, Unlocking Capital for Small Business Act of 2023 Potential legislation similar to H.R. 2607, Improving Crowdfunding Opportunities Act, 2023 Potential legislation similar to H.R. 2609, Small Entrepreneur Empowerment and Development Act of 2023 Potential legislation similar to H.R. 2622, to amend the Investment Advisers Act of 1940 to codify certain Securities and Exchange Commission no-action letters that exclude brokers and dealers compensated for certain research services from the definition of investment adviser Potential legislation similar to H.R. 2651, Regulation A+ Improvement Act of 2023 Potential legislation similar to H.R. 2790, the Improving Capital Allocation for Newcomers Act of 2021 Potential legislation similar to H.R. 2799, the Investment Opportunity Expansion Act, 2023 Potential legislation similar to H.R. 4168/S. 2005, Mandatory Materiality Act Potential legislation similar to H.R. 5488/S. 2805, Protecting Our Courts from Foreign Manipulation Act of 2023 Potential legislation similar to H.R. 6623/S. 2068, Main Street Growth Act Potential legislation to repeal the SECs Universal Proxy Rule of 2021 Potential legislation to amend the Dodd-Frank Wall Street Reform and Consumer Protection Act to repeal certain rulemaking requirements SEC Proposed Rule on the Enhancement and Standardization of Climate-Related Disclosures for Investors (87 Fed. Reg. 21,334-21,473, April 11, 2022) Proposed Rule, Consumer Financial Protection Bureau; Protecting Americans from Harmful Data Broker Practices (Regulation V) (89 Fed. Reg. 101,402, December 13, 2024) Various issues relating to SEC Best Interest and Enhancing Investment Adviser Regulation relating to broker-dealers, registered investment advisers, conflicts of interest; potential federal preemption of state fiduciary standards; CFTCs de minimis Exception for Swap Dealers; Securities and Exchange Commission amendments to the Commissioners whistleblower rules file no. S7-16-18; proxy process, proxy advisory firms, and other related aspects of corporate governance; corporate common ownership; adoption of the current expected credit loss (CECL) accounting standard; role of credit reporting agencies (CRAs) in the U.S. economy; debt collection practices (regulation F) under the Fair Debt Collection Practices Act (P.L. 95-109); qualified mortgage definition under the Truth in Lending Act (P.L. 90-321) (Regulation Z); Financial Stability Oversight Council activities, including the approach to and designation of systemic importance and risk of nonbank financial companies and firms; Federal Reserve Systems Large Institution Supervision Coordinating Committee; potential housing finance reform legislation; enforcement of Securities and Exchange Commission penalties; federal interest rate authority; Anti-Money Laundering (AML) and Bank Secrecy Act (BSA) reform; electronic consent-based SSN Verification Service (eCBSV); environmental, social, and governance (ESG) enforcement; information collection under the Community Reinvestment Act (CRA) (P.L. 95-128); potential Financial Transaction Tax (FTT); potential Treasury Department proposal relating to tax reporting by banks; investment company cross trading; potential money market fund reform measures; transition to the secured overnight financing rate; implementation of SEC Rule 15c2-11; Department of Labor fiduciary advice exemption: PTE 2020-02; modernization of the Credit Repair Organizations Act (enacted as Title IV of the Consumer Credit Protection Act, P.L. 90-321); Internal Revenue Service Priority Guidance Plan; Financial Accounting Standards Board improvements to income tax disclosures; Climate-Related Financial Risk Management for Large Banks; Consumer Financial Protection Bureau (CFPB) regulatory sandbox for disclosures; CFPB Policy Fellowship program; CFPB amendment of its Supervision and Examination Manual; CFPB conflation of Distinct Statutory Concepts of Unfairness and Discrimination; CFPB Small Business Advisory Review Panels Rulemaking on Personal Financial Data Rights; CFPB implementation of the Small Business Lending Data Collection Rule (the 1071 Rule); SEC Open-End Fund Liquidity Risk Management Programs and Swing Pricing; Form N-PORT Reporting (File Number S7-26-22); Federal Deposit Insurance Corporation Proposal on Corporate Governance and Risk Management; Basel III Endgame Rule; FDIC Monitoring of Investment Funds Passivity Agreements; issues related to the Export-Import Bank of the United States; European Unions (EU) Corporate Sustainability Due Diligence Directive (CSDDD); Consumer Financial Protection Circular 2024-05, Improper Overdraft Opt-In Practices; Executive Order 14036, Promoting Competition in the American Economy; recommendations for Securities and Exchange Commission regulatory agenda; Reforming SEC Rule 14a-8; FSOC restoration of 2019 Guidance governing the designation of nonbank financial institutions; reauthorization of the U.S. International Development Finance Corporation; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); implementation of Disapproving the rule submitted by the Bureau of Consumer Financial Protection relating to "Overdraft Lending: Very Large Financial Institutions" (P.L. No: 119-10); implementation of a joint resolution disapproving the rule submitted by the Bureau of Consumer Financial Protection relating to "Defining Larger Participants of a Market for General-Use Digital Consumer Payment Applications" (P.L. No: 119-11); proxy process and shareholder proposal system overseen by SEC; FSOC Nonbank Guidance - request to restore the 2019 Guidance (July 14, 2025, letter to Treasury); reporting metrics of American companies under the EUs Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive; index fund passivity; reform to the function of the Public Company Accounting Oversight Board; rulemaking regarding corporate exemptions for shareholder proposals under SEC Rule 14a-8; rulemaking regarding reform to the proxy voting advice industry at the SEC; request for comment from SEC on potential revisions to executive compensation disclosure; request for comment from SEC on potential revisions to definition of Foreign Private Issuer; SEC Compliance and Disclosure Interpretations: Regulation 13D-G (February 11, 2025); potential policy affirming materiality as the standard for corporate disclosure at the SEC; Executive Order 14330, Democratizing Access to Alternative Assets for 401(K) Investors; SEC Staff Review ADI 2025-16 on Registered Closed-End Funds of Private Funds (August 15, 2025); acquired fund fees and expenses mandate under Rule 12d1-4 (impact of AFFE on BDCs and inclusion of alternative assets in 401(K)s); oversight issues and potential legislation on third party litigation funding, including its national security implications

H.R. 20/S. 852, Richard L. Trumka Protecting the Right to Organize Act of 2025 H.R. 581/S. 169, Child Care Workforce and Facilities Act of 2025 H.R. 1119, Unemployment Integrity Act of 2025 H.R. 1177/ S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 1319/S. 2228, Modern Worker Empowerment Act H.R. 1320, Modern Worker Security Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 2572, Worker Enfranchisement Act H.R. 2952, SALT Act H.R. 2958, Balance the Scales Act Re: EBSA Investigation H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 3734, Essential Workers for Economic Advancement Act H.R. 4366, Save Local Business Act H.R. 4424, Securing Help for Involuntary Employment Loss and Displacement Act (SHIELD) H.R. 4896/S. 2613, Warehouse Worker Protection Act H.R. 5169, Retire through Ownership Act H.R. 5408/S. 844, Faster Labor Contracts Act H.R. 6655, A Stronger Workforce for America Act S.J.Res. 8, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Homeland Security relating to "Increase of the Automatic Extension Period of Employment Authorization and Documentation for Certain Employment Authorization Document Renewal Applicants" Draft legislation titled Child Care Modernization Act Draft legislation titled Working Families Flexibility Act Draft legislation titled Ensuring Workers Get PAID Act Draft legislation titled Fair and Open Competition Act Draft legislation titled Protecting the Right to Organize (PRO) Act Potential legislation reauthorizing the Workforce Innovation and Opportunity Act (P.L.113-28) Nominations of Scott Mayer and James Murphy to serve on the National Labor Relations Board Nomination of Andrea Lucas to be Commissioner on the Equal Employment Opportunity Commission Nomination of Daniel Aronowitz to be Assistant Secretary for the Employee Benefits Security Administration Nomination of Janet Dhillon to be Director of the Pension Benefit Guaranty Corporation Labor Certification for Permanent Employment of Foreign Workers in the United States; Modernizing Schedule A To Include Consideration of Additional Occupations in Science, Technology, Engineering, and Mathematics (STEM) and Non-STEM Occupations (88 Fed. Reg. 88,290-88,295, February 13, 2024) OSHA Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698-70,699, August. 30, 2024) Final Wage and Hour Division rulemaking defining classification of independent contractors and employees under FLSA (89 Fed. Reg. 1,638-1,743, January 10, 2024) Final Wage and Hour Division rulemaking Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees (89 Fed. Reg. 32,842-32,973, April 26, 2024) Solicitation for Public Comments on Provisions of Franchise Agreements and Franchisor Business Practices FTC Docket No: -2023-0026 Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Proposed Rule, National Labor Relations Board; Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships (87 Fed. Reg. 66,890-66,933, November 4, 2022) Final rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Various issues relating to unemployment insurance; paid leave including paid family and sick leave; reforms to the Fair Labor Standards Act (P.L. 75-178); debarment of federal contractors (blacklisting); Equal Employment Opportunity Commission (EEOC) conciliation regulation; rescission of the joint employer standard under the Fair Labor Standards Act (P.L. 75-718); FTC's Multilateral Pharmaceutical Merger Taskforce; USMCA Labor Council; proposed amendment to the U.S. Longshore and Harbor Workers Compensation Act (Longshore Act), relating to the establishment of statutory presumptions of coverage and compensability for illnesses; potential legislation on the minimum wage; legal and regulatory framework for evaluating mergers and acquisitions; corporate consolidation through serial acquisitions and roll-up strategies; changes to the FTCs Hart-Scott-Rodino Antitrust Improvements Act merger filing rule; implementation of the Pregnant Workers Fairness Act (PWFA) (P.L. 117-328); implementation of the PUMP for Nursing Mothers (PUMP) Act (P.L. 117-328); accreditation of International Labor Conference delegation to the International Labor Organization; proposed restructuring plan for the National Institute for Occupational Safety and Health and its National Personal Protective Technology Laboratory; Talent Strategy: Building the Workforce for the Golden Age; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); employer speech rights concerns to the National Labor Relations Board; Executive Order 14036, Promoting Competition in the American Economy; elimination of Executive Order 14063, Use of Project Labor Agreements for Federal Construction Projects; antitrust grounded in economic analysis; competition policy chapters in trade negotiations and associated agreements; appropriations for the Federal Trade Commission and Department of Justice; international concerns in the areas of antitrust, standards and investment; domestic and international antitrust policy; authority under the Federal Trade Commission Act sections 5, 13b and 19; policies and practices related to the FTC expanding its authority; transparency at the FTC; duration of FTC consent orders; enforcement of the antitrust laws regarding mergers; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; regulation of digital platforms; Robinson-Patman Act-related policy and enforcement matters; concerns related to FTC Trade Regulation Rule rulemaking; concerns related to Protecting Americans Data from Foreign Adversaries Act (P.L. 118-50); policy matters related to the FTCs unfair and deceptive acts and practices authority; negative option rule, including revocation under the Congressional Review Act (P.L. 104-121); workforce development; education; second chance hiring; International Labor Organization and the international labor conference

H.R. 1, One Big Beautiful Bill Act H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 137, TCJA Permanency Act H.R. 574/S. 187, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1062, Growing and Preserving Innovation in America Act of 2025 H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1199/S. 695, Small Business Investment Act of 2025 H.R. 1301/S. 587, Death Tax Repeal Act H.R. 1347/S. 559, American Investment in Manufacturing and Main Street (AIMM) Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1990, American Innovation and R&D Competitiveness Act of 2025 H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding S. 615, Chemical Tax Repeal Act S. 796, Book Minimum Repeal Tax S. 1443, Mobile Workforce State Income Tax Simplification Act of 2025 S. 1605, International Competition for American Jobs Act S. 1639, American Innovation and Jobs Act S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act S. 1821, Tackling Predatory Litigation Funding Act H.J.Res. 65, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties Draft legislation responding to the Supreme Court of the United States decision in Commissioner v. Zuch Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock (89 Fed. Reg. 25,980, April 12, 2024) Final Rule, Department of the Treasury, Internal Revenue Service: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income, T.D. 9959, (87 Fed. Reg. 276, January 4, 2022) (as corrected by 87 Fed. Reg. 45,018-45,021, July 27, 2022) Proposed Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, (89 Fed. Reg. 64,750, August 7, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024) (as corrected by 89 Fed. Reg. 104,909, December 26, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Source of Income from Cloud Transactions (90 Fed. Reg. 3,075-3,085, January 14, 2025) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the major tax and energy security provisions of the Inflation Reduction Act, (P.L. 117-169); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; Digital Services Taxes (DSTs); expansion of the list of preventive care benefits that may be provided by a high-deductible health plan (HDHP); potential efforts to increase income tax rates; reinstatement of the earnings before interest, tax, depreciation, and amortization (EBITDA) standard for business interest deductions; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); permanently extending and improving the temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, (P.L. No. 115-97); improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); U.S. legislative and administrative responses to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; federal income tax treatment of employer-provided health insurance coverage; challenging the undertaxed profit rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; realizing the proposed side-by-side solution described in the G7 Statement on Global Minimum Taxes of June 28, 2025; delay or withdrawal of Financial Accounting Standards Boards (FASB) ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; opposing the extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; potential inclusion of Tackling Predatory Litigation Funding Act in Senate Finance Committees budget reconciliation (section 70605)

Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).

Client expense: $840,000 · Firm income: Not reported

Advocating for the following bills: The Working Families Flexibility Act of 2025 (S. 1158) to provide employees with more flexibility in managing their work-life balance. The Child Care Availability and Affordability Act (H.R. 1827 / S. 847) to amend the IRC of 1986 to expand the employer-provided childcare credit and the dependent care assistance exclusion. The reintroduction and passage of the Second Chance Reauthorization Act to support formerly incarcerated Americans in rejoining the workforce. Advocating for Congress to maintain strong oversight of key regulators-including OSHA, WHD, EEOC, and NLRB-to ensure worker protections without unnecessary burdens on employers. Advocating for an update to the BLS NAICS codes to accurately reflect the scope of the printing industry.

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

Government targets: Bureau of Labor Statistics (BLS), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Reconciliation process and issues related to tax incentives to support affordability of and access to child care for families, including the Child Care Availability and Affordability Act (H.R. 1827/S. 847), Child Care Workforce Act (H.R. 1826/S. 846), Affordable Child Care Act (H.R. 1408), and One Big Beautiful Bill Act (P.L. 119-21).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Advocating for the following bills: The Working Families Flexibility Act of 2025 (S. 1158) to provide employees with more flexibility in managing their work-life balance. The Child Care Availability and Affordability Act (H.R. 1827 / S. 847) to amend the IRC of 1986 to expand the employer-provided childcare credit and the dependent care assistance exclusion. The reintroduction and passage of the Second Chance Reauthorization Act to support formerly incarcerated Americans in rejoining the workforce. Advocating for Congress to maintain strong oversight of key regulators-including OSHA, WHD, EEOC, and NLRB-to ensure worker protections without unnecessary burdens on employers. Advocating for an update to the BLS NAICS codes to accurately reflect the scope of the printing industry.

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

Government targets: Bureau of Labor Statistics (BLS), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. Support of H.R.703/S.213: the Main Street Certainty Act. Support of H.R.574/S.187: the ALIGN Act. Support of H.R. 1 - One Big Beautiful Bill Act Support of S. 129/H.R. 482 - No Tax on Tips Act Support of S. 847/H.R. 1827 - Child Care Availability and Affordability Act Support of S. 400/H.R. 996 - Paid Family and Medical Leave Tax Credit Extension and Enhancement Act Support of S. 1821/H.R. 3512 - Tackling Predatory Litigation Funding Act Support of S. 1425 - Red Tape Reduction Act Issues related to the taxation of U.S. income earned by foreign individuals or businesses

Client expense: $600,000 · Firm income: Not reported

H.R. 1, One Big Beautiful Bill Act H.R. 145, Risk Disclosure and Investor Attestation Act H.R. 654, Taking Account of Bureaucrats Spending (TABS) Act of 2025 H.R. 1013, Retirement Fairness for Charities and Educational Institutions Act of 2025 H.R. 1109, Litigation Transparency Act of 2025 H.R. 1190, Expanding Access to Capital for Rural Job Creators Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1900, Bank Failure Prevention Act of 2025 H.R. 2225, Access to Small Business Investor Capital Act H.R. 2441/S. 1877, the Improving Disclosures for Investors Act of 2025 H.R. 2675 Protecting Our Courts From Foreign Manipulation Act of 2025 H.R. 2702/S. 875, Financial Integrity and Regulation Management (FIRM) Act H.R. 3230, Financial Institution Regulatory Tailoring Enhancement Act H.R. 3301, ELEVATE Act of 2025 H.R. 3323, Helping Startups Continue to Grow Act H.R. 3339, Equal Opportunity for Investors Act of 2025 H.R. 3343, Greenlighting Growth Act of 2025 H.R. 3348, Accredited Investor Definition Review Act H.R. 3351, Improving Access to Small Business Information Act H.R. 3352, HALOS Act of 2025 H.R. 3357, Enhancing Multi-Class Share Disclosures Act H.R. 3379, HUMPS Act of 2025 H.R. 3380, TAILOR Act of 2025 H.R. 3381, Encouraging Public Offerings Act of 2025 H.R. 3382, Small Entity Update Act H.R. 3383, Increasing Investor Opportunities Act H.R. 3394, Fair Investment Opportunities for Professional Experts Act H.R. 3395, Middle Market IPO Underwriting Cost Act H.R. 3422, Promoting Opportunities for Non-Traditional Capital Formation Act H.R. 3645, ACCESS Act of 2025 H.R. 3672, Securities Research Modernization Act H.R. 3673, Small Business Investor Capital Access Act H.R. 3682, Financial Stability Oversight Council Improvement Act of 2025 H.R. 3959, Protecting Private Job Creators Act S. 985, PROTECT USA Act S. 1605, International Competition for American Jobs Act H.J.Res. 59/S.J.Res. 18, Disapproving the rule submitted by the Bureau of Consumer Financial Protection relating to "Overdraft Lending: Very Large Financial Institutions" S.J.Res. 28, A joint resolution disapproving the rule submitted by the Bureau of Consumer Financial Protection relating to "Defining Larger Participants of a Market for General-Use Digital Consumer Payment Applications" Potential legislation to use the Congressional Review Act to overturn a Consumer Financial Protection Bureau (CFPB) rule that removes medical debt from credit reports Potential legislation similar to H.R. 448, Putting Investors First Act Potential legislation similar to H.R. 2025/S. 840, Litigation Funding Transparency Act Potential legislation similar to H.R. 2579, the Developing and Empowering our Aspiring Leaders Act of 2023 Potential legislation similar to H.R. 2590, Unlocking Capital for Small Business Act of 2023 Potential legislation similar to H.R. 2607, Improving Crowdfunding Opportunities Act, 2023 Potential legislation similar to H.R. 2609, Small Entrepreneur Empowerment and Development Act of 2023 Potential legislation similar to H.R. 2651, Regulation A+ Improvement Act of 2023 Potential legislation similar to H.R. 2622, to amend the Investment Advisers Act of 1940 to codify certain Securities and Exchange Commission no-action letters that exclude brokers and dealers compensated for certain research services from the definition of investment adviser Potential legislation similar to H.R. 2799, the Investment Opportunity Expansion Act, 2023 Potential legislation similar to H.R. 2790, the Improving Capital Allocation for Newcomers Act of 2021 Potential legislation similar to H.R. 4168/S. 2005, Mandatory Materiality Act Potential legislation similar to H.R. 5488/S. 2805, Protecting Our Courts from Foreign Manipulation Act of 2023 Potential legislation similar to H.R. 6623/S. 2068, Main Street Growth Act Potential legislation similar to H.R. 9924, Litigation Transparency Act of 2024 Potential legislation to repeal the SECs Universal Proxy Rule of 2021 Potential legislation to expand Well Known Seasoned Issuer eligibility Potential legislation to amend the Dodd-Frank Wall Street Reform and Consumer Protection Act to repeal certain rulemaking requirements Nomination of Jonathan Gould to be the Comptroller of the Currency (OCC) Nomination of Michelle Bowman as Vice Chair of Supervision for the Federal Reserve Board of Governors Nomination of Paul Atkins to be Chairman of the Securities and Exchange Commission (SEC) SEC Proposed Rule on the Enhancement and Standardization of Climate-Related Disclosures for Investors (87 Fed. Reg. 21,334-21,473, April 11, 2022) Final Rule, Securities Exchange Commission, on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure (88 Fed. Reg. 51,896-51,945, September 5, 2023) Proposed Rule, Consumer Financial Protection Bureau; Protecting Americans from Harmful Data Broker Practices (Regulation V) (89 Fed. Reg. 101,402, December 13, 2024) Various issues relating to SEC Best Interest and Enhancing Investment Adviser Regulation relating to broker-dealers, registered investment advisers, conflicts of interest; potential federal preemption of state fiduciary standards; CFTCs de minimis Exception for Swap Dealers; Securities and Exchange Commission amendments to the Commissioners whistleblower rules file no. S7-16-18; proxy process, proxy advisory firms, and other related aspects of corporate governance; corporate common ownership; adoption of the current expected credit loss (CECL) accounting standard; role of credit reporting agencies (CRAs) in the U.S. economy; debt collection practices (regulation F) under the Fair Debt Collection Practices Act (P.L. 95-109); qualified mortgage definition under the Truth in Lending Act (P.L. 90-321) (Regulation Z); Financial Stability Oversight Council activities, including the approach to and designation of systemic importance and risk of nonbank financial companies and firms; Federal Reserve Systems Large Institution Supervision Coordinating Committee; potential housing finance reform legislation; enforcement of Securities and Exchange Commission penalties; federal interest rate authority; Anti-Money Laundering (AML) and Bank Secrecy Act (BSA) reform; electronic consent-based SSN Verification Service (eCBSV); environmental, social, and governance (ESG) enforcement; information collection under the Community Reinvestment Act (CRA) (P.L. 95-128); potential Financial Transaction Tax (FTT); potential Treasury Department proposal relating to tax reporting by banks; investment company cross trading; potential money market fund reform measures; transition to the secured overnight financing rate; implementation of SEC Rule 15c2-11; Department of Labor fiduciary advice exemption: PTE 2020-02; benefits of risk-based pricing; mobile disclosures; modernization of the Credit Repair Organizations Act (enacted as Title IV of the Consumer Credit Protection Act, P.L. 90-321); Internal Revenue Service Priority Guidance Plan; Financial Accounting Standards Board improvements to income tax disclosures; Climate-Related Financial Risk Management for Large Banks; Consumer Financial Protection Bureau (CFPB) regulatory sandbox for disclosures; CFPB Policy Fellowship program; CFPB amendment of its Supervision and Examination Manual; CFPB conflation of Distinct Statutory Concepts of Unfairness and Discrimination; CFPB Small Business Advisory Review Panels Rulemaking on Personal Financial Data Rights; CFPB implementation of the Small Business Lending Data Collection Rule (the 1071 Rule); SEC Open-End Fund Liquidity Risk Management Programs and Swing Pricing; Form N-PORT Reporting (File Number S7-26-22); Federal Deposit Insurance Corporation Proposal on Corporate Governance and Risk Management; Basel III Endgame Rule; FDIC Monitoring of Investment Funds Passivity Agreements; issues related to the Export-Import Bank of the United States; European Unions (EU) Corporate Sustainability Due Diligence Directive (CSDDD); Consumer Financial Protection Circular 2024-05, Improper Overdraft Opt-In Practices; Executive Order 14036, Promoting Competition in the American Economy; recommendations for Securities and Exchange Commission regulatory agenda; EU sustainable finance action plan and incorporating ESG factors into financial services; reporting metrics of American companies under the EUs Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive; reform to the function of the Public Company Accounting Oversight Board; rulemaking regarding corporate exemptions for shareholder proposals under SEC Rule 14a-8; index fund passivity; rulemaking regarding reform to the proxy voting advice industry at the SEC; request for comment from SEC on potential revisions to executive compensation disclosure; request for comment from SEC on potential revisions to definition of Foreign Private Issuer; SEC Compliance and Disclosure Interpretations: Regulation 13D-G (February 11, 2025); potential policy affirming materiality as the standard for corporate disclosure at the SEC; draft report language proposed for Appropriations FSGG to direct the SEC to update regulations to promote e-delivery of information to investors; draft report language proposed for Appropriations FSGG to restore the 2019 Guidance regarding the designation of nonbank financial firms as systemically important institutions; oversight issues and potential legislation on third party litigation funding, including its national security implications

H.R. 1, One Big Beautiful Bill Act H.R. 464, Skills Investment Act of 2025 H.R. 581/S. 169, Child Care Workforce and Facilities Act of 2025 H.R. 1000, Cyber PIVOTT Act H.R. 1119, Unemployment Integrity Act of 2025 H.R. 1156, Pandemic Unemployment Fraud Enforcement Act H.R. 1319, Modern Worker Empowerment Act H.R. 1320, Modern Worker Security Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 2262 Flexibility for Workers Education Act H.R. 2270, Empowering Employer Child and Elder Care Solutions Act H.R. 2572, Worker Enfranchisement Act H.R. 2952, SALT Act H.R. 3545, Teenagers Earning Everyday Necessary Skills (TEENS) Act H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 S. 844, Faster Labor Contracts Act S. 1499, The New Start Act of 2025 S. 2013, Higher Wages for American Workers Act of 2025 S.J.Res. 8, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Homeland Security relating to "Increase of the Automatic Extension Period of Employment Authorization and Documentation for Certain Employment Authorization Document Renewal Applicants" Draft legislation titled Protecting the Right to Organize (PRO) Act Draft legislation titled Save Local Business Act Draft legislation titled Working Families Flexibility Act Draft legislation titled Ensuring Workers Get PAID Act Draft legislation titled Fair and Open Competition Act Final rule defining and delimiting the exemptions for executive, administrative, professional, outside sales, and computer employees (89 Fed. Reg. 32,842- 32,973, April 26, 2024) Labor Certification for Permanent Employment of Foreign Workers in the United States; Modernizing Schedule A To Include Consideration of Additional Occupations in Science, Technology, Engineering, and Mathematics (STEM) and Non-STEM Occupations (88 Fed. Reg. 88,290-88,295, February 13, 2024) OSHA Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698-70,699, August. 30, 2024) Final Wage and Hour Division rulemaking defining classification of independent contractors and employees under FLSA (89 Fed. Reg. 1,638-1,743, January 10, 2024) Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Proposed Rule, National Labor Relations Board; Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships (87 Fed. Reg. 66,890-66,933, November 4, 2022) Final rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Solicitation for Public Comments on Provisions of Franchise Agreements and Franchisor Business Practices FTC Docket No: -2023-0026; Various issues relating to unemployment insurance; paid leave including paid family and sick leave; reforms to the Fair Labor Standards Act (P.L. 75-178); independent contractors; debarment of federal contractors (blacklisting); Equal Employment Opportunity Commission (EEOC) conciliation regulation; rescission of the joint employer standard under the Fair Labor Standards Act (P.L. 75-718); priorities for reauthorization of the Workforce Innovation and Opportunity Act (P.L. 113-28); FTC's Multilateral Pharmaceutical Merger Taskforce; USMCA Labor Council; East Coast port labor negotiations; apprenticeships; proposed amendment to the U.S. Longshore and Harbor Workers Compensation Act (Longshore Act), relating to the establishment of statutory presumptions of coverage and compensability for illnesses; potential legislation on the minimum wage; legal and regulatory framework for evaluating mergers and acquisitions; corporate consolidation through serial acquisitions and roll-up strategies; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; filing complaints under the National Labor Relations Act; solicitation for Public Comments on Provisions of Franchise Agreements and Franchisor Business Practices; implementation of the Pregnant Workers Fairness Act (PWFA); implementation of the PUMP for Nursing Mothers (PUMP) Act; accreditation of International Labor Conference delegation to the International Labor Organization; proposed restructuring plan for the National Institute for Occupational Safety and Health and its National Personal Protective Technology Laboratory; Executive Order 14036, Promoting Competition in the American Economy; elimination of Executive Order 14063, Use of Project Labor Agreements for Federal Construction Projects; antitrust grounded in economic analysis; competition policy chapters in trade negotiations and associated agreements; appropriations for the Federal Trade Commission and Department of Justice; international concerns in the areas of antitrust, standards and investment; domestic and international antitrust policy; authority under the Federal Trade Commission Act sections 5, 13b and 19; policies and practices related to the FTC expanding its authority; transparency at the FTC; duration of FTC consent orders; enforcement of the antitrust laws regarding mergers; regulation of digital platforms; Robinson-Patman Act-related policy and enforcement matters; concerns related to FTC Trade Regulation Rule rulemaking; concerns related to Protecting Americans Data from Foreign Adversaries Act; policy matters related to the FTCs unfair and deceptive acts and practices authority; FTC's final Hart-Scott-Rodino rule; negative option rule, including revocation under the Congressional Review Act; workforce development; second chance hiring; International Labor Organization and the international labor conference

H.R. 1, One Big Beautiful Bill Act H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 137, TCJA Permanency Act H.R. 574/S. 187, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1062, Growing and Preserving Innovation in America Act of 2025 H.R. 1199/S. 695, Small Business Investment Act of 2025 H.R. 1301/S. 587, Death Tax Repeal Act H.R. 1347/S. 559, American Investment in Manufacturing and Main Street (AIMM) Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1990, American Innovation and R&D Competitiveness Act of 2025 H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 3512/S. 1821, Tackling Predatory Litigation Funding Act S. 615, Chemical Tax Repeal Act S. 796, Book Minimum Repeal Tax S. 847, Child Care Availability and Affordability Act S. 1443, Mobile Workforce State Income Tax Simplification Act of 2025 S. 1605, International Competition for American Jobs Act S. 1639, American Innovation and Jobs Act S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.Con.Res. 14, Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034 H.J.Res. 65, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties Draft legislation titled Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act Nomination of Billy Long to be Commissioner of the Internal Revenue Service (IRS) Nomination of Kenneth Kies to be Assistant Treasury Secretary for Tax Policy Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock (89 Fed. Reg. 25,980, April 12, 2024) Final Rule, Department of the Treasury, Internal Revenue Service: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income, T.D. 9959, (87 Fed. Reg. 276, January 4, 2022) as corrected by (87 Fed. Reg. 45,018-45,021, July 27, 2022) Proposed Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, (89 Fed. Reg. 64,750, August 7, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024) (as corrected by 89 Fed. Reg. 104,909, December 26, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Source of Income from Cloud Transactions (90 Fed. Reg. 3,075-3,085, January 14, 2025) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the major tax and energy security provisions of the Inflation Reduction Act, (P.L. 117-169); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); expiration of provisions from the 2017 Tax Cuts and Jobs Act; tax policy priorities for 2025; excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; inclusion of Section 45Q - Credit for Carbon Oxide Sequestration under the Inflation Reduction Act of 2022 (P.L. 117-169) in FY25 Budget; Digital Services Taxes (DSTs); expansion of the list of preventive care benefits that may be provided by a high-deductible health plan (HDHP); potential efforts to increase income tax rates; reinstatement of the earnings before interest, tax, depreciation, and amortization (EBITDA) standard for business interest deductions; permanently extending and improving the temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, (P.L. No. 115-97); U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; Federal income tax treatment of employer-provided health insurance coverage; challenging the undertaxed profit rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; child care related tax credits; dependent care assistance programs; proposals for third party litigation funders to pay tax on their income at the ordinary income tax rate plus a surcharge

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wages for teachers The Child Care Availability and Affordability Act: H.R.1827 PACE Act: H.R.2900 The Child and Dependent Care Tax Credit Enhancement Act: S.1421 Child Care for American Families Act: H.R.3155 To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit.

Client expense: Not reported · Firm income: $80,000

Reconciliation process and issues related to tax incentives to support affordability of and access to child care for families, including the Child Care Availability and Affordability Act (H.R. 1827/S. 847), Child Care Workforce Act (H.R. 1826/S. 846), Affordable Child Care Act (H.R. 1408) and One Big Beautiful Bill Act (P.L. 119-21).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wages for teachers The Child Care Availability and Affordability Act: S.847/ H.R.1827 PACE Act: H.R.2900 Child and Dependent Care Tax Credit Enhancement Act: S.1421 Child Care for American Families Act: H.R.3155

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). S.847/H.R.1827 - Child Care Availability and Affordability Act. H.R.1408 - Affordable Child Care Act. H.R.1 - One Big Beautiful Bill Act.

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Advocating for the following bills: The Freedom to Invest in Tomorrows Workforce Act of 2025 (H.R. 1151/S. 756), to support workforce development through the expansion of 529s from college savings plans to career savings plans. The Working Families Flexibility Act of 2025 (S. 1158) to provide employees with more flexibility in managing their work-life balance. The Child Care Availability and Affordability Act (H.R. 1827 / S. 847) to amend the IRC of 1986 to expand the employer-provided childcare credit and the dependent care assistance exclusion. The reintroduction and passage of the Second Chance Reauthorization Act to support formerly incarcerated Americans in rejoining the workforce. Advocating for Congress to maintain strong oversight of key regulators-including OSHA, WHD, EEOC, and NLRB-to ensure worker protections without unnecessary burdens on employers. Advocating for an update to the BLS NAICS codes to accurately reflect the scope of the printing industry.

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

Government targets: Bureau of Labor Statistics (BLS), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 137, TCJA Permanency Act H.R. 574/S. 187, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1062, Growing and Preserving Innovation in America Act of 2025 H.R. 1199/S. 695, Small Business Investment Act of 2025 H.R. 1301/S. 587, Death Tax Repeal Act H.R. 1347/S. 559, American Investment in Manufacturing and Main Street (AIMM) Act H.R. 1827, Child Care Availability and Affordability Act H.R. 1990, American Innovation and R&D Competitiveness Act of 2025 H.R. 2089, Generating Retirement Ownership through Long-Term Holding S. 615, Chemical Tax Repeal Act S. 796, Book Minimum Repeal Tax S. 847, Child Care Availability and Affordability Act S. 1559, Book Minimum Tax Repeal Act H.J.Res. 65, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties Draft legislation titled Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024)(as corrected by 89 Fed. Reg. 104,909, December 26, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Previously Taxed Earnings and Profits and Related Basis Adjustments, (89 Fed. Reg. 95,362-95,464, December 2, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Source of Income from Cloud Transactions, (90 Fed. Reg. 3,075-3,085, January 14, 2025) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; Extraterritorial Application of Sec. 49 of the German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the major tax and energy security provisions of the Inflation Reduction Act, (P.L. 117-169); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; recommendations for Items to be Included on the 2024-2025 Priority Guidance Plan (Notice 2024-28), 2024-13 I, .R.B. 720; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); UK Carbon Border Adjustment Mechanism (CBAM) Consultation; expiration of provisions from the 2017 Tax Cuts and Jobs Act; tax policy priorities for 2025; excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; inclusion of Section 45Q - Credit for Carbon Oxide Sequestration under the Inflation Reduction Act of 2022 (P.L. 117-169) in FY25 Budget; permanently extending and improving the temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, (P.L. No. 115-97); Treasury regulations and other guidance related to the foreign tax credit; improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; Federal income tax treatment of employer-provided health insurance coverage; challenging the undertaxed profit rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; child care related tax credits; dependent care assistance programs

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wages for teachers The Child Care Availability and Affordability Act: S.847/ H.R.1827 PACE Act Child and Dependent Care Tax Credit Enhancement Act Childcare for American Families Act

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

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE

Reconciliation process and issues related to tax incentives to support affordability of and access to child care for families, including the Child Care Availability and Affordability Act (H.R. 1827/S. 847), Child Care Workforce Act (H.R. 1826/S. 846), and Affordable Child Care Act (H.R. 1408).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to child care tax credits and deductions Funding for Child Care Entitlement to States Employer Tax Credit issues Section 45F Child and Dependent Care Tax Credit Dependent Care FSA Professional development and wages for teachers The Child Care Availability and Affordability Act: H.R.1827 PACE Act: H.R.2900 The Child and Dependent Care Tax Credit Enhancement Act: S.1421 To amend the Internal Revenue Code of 1986 to enhance the employer-provided child care credit

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

Issues relating to the Child and Dependent Care Tax Credit (CDCTC) and Employer-Provided Child Care Credit. Dependent Care Assistance Plan (DCAP). S.847/H.R.1827 - Child Care Availability and Affordability Act. H.R.1408 - Affordable Child Care Act.

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE