American Innovation and R&D Competitiveness Act of 2025

HR 1414 - Camerons Law, to restore orphan drug research tax credit HR 1990 - American Innovation and R&D Competitiveness Act of 2025 S 1605 - International Competition for American Jobs Act S 3841 - Last Sale Valuation Act of 2026 Most Favored Nations and pharmaceutical R&D innovation Tax incentives for manufacturing workforce development Tax proposals building on One Big Beautiful Bill Act law and implementation (R&D expensing, BEAT, FDII, Corporate Alternative Minimum Tax)

Client expense: $810,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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. S.Con.Res.7 - An original concurrent resolution setting forth 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.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - American Investment in Manufacturing and Main Street Act (AIMM Act). Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.

Client expense: $120,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to domestic and international corporate tax; S. 4221/H.R. 8101, the Ensuring Better Interest Treatment and Deductibility Act (EBITDA); H.R. 1, One Big Beautiful Bill Act and issues related to Section 163(j) and implementation of R&D; H.R. 1990/S.1639, American Innovation and R&D Competitiveness Act of 2025; implementation of 2017 Tax Cuts and Jobs Act (P.L. No. 115-97).

Client expense: $1,490,000 · Firm income: Not reported

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

-Issues related to energy efficiency tax credits in the Inflation Reduction Act of 2022 (H.R.5376) -Issues related to bonus depreciation -Issues related to business deductions for research and development (R&D) tax amortization -Issues related to the American Innovation and R&D Competitiveness Act of 2023 (H.R.1990) -Issues related to the Low-Income Housing Tax Credit and the Affordable Housing Credit Improvement Act (H.R.2725) -Issues related to the One Big Beautiful Bill Act (H.R.1)

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

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

S. 213, Main Street Tax Certainty Act. H.R. 1990, American Innovation and R&D Competitiveness Act of 2025. H.R. 703, Main Street Tax Certainty Act. Monitor and engage on federal legislation and administrative action related to carbon capture and sequestration, including 45Q tax credit, and forthcoming project funding. Monitor and engage on federal legislation and administrative action related to 48C tax credit. Monitor and engage on federal legislation and administrative action affecting the cement, aggregate, asphalt, and ready mix concrete industries.

Client expense: $190,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1062 - Growing and Preserving Innovation in America Act of 2025. S.1605 - International Competition for American Jobs Act. S.1639 - American Innovation and Jobs Act. H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.6518 & S.3759 - Securing America's Fuels Act. S.3623 & H.R.7035 - Credit Card Competition Act of 2026. Implementation of P.L. 119-21 - One Big Beautiful Bill Act. Corporate and aviation industry tax issues. Research & development audit procedures, enhancements, and experimentation expenses. Tax Cut and Jobs Act implementation. Foreign derived intangible income/deduction eligible income. Innovation and research & development competitiveness. Global minimum taxes. Energy tax. Qualified production property.

Client expense: $2,770,000 · Firm income: Not reported

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

S. 213, Main Street Tax Certainty Act. H.R. 1990, American Innovation and R&D Competitiveness Act of 2025. H.R. 703, Main Street Tax Certainty Act. Monitor and engage on federal legislation and administrative action related to carbon capture and sequestration, including 45Q tax credit, and forthcoming project funding. Monitor and engage on federal legislation and administrative action related to 48C tax credit. Monitor and engage on federal legislation and administrative action affecting the cement, aggregate, asphalt, and ready mix concrete industries.

Client expense: $200,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 445, The Carried Interest Fairness Act of 2025; H.R. 1091, The Carried Interest Fairness Act; S. 695, The Small Business Investment Act of 2025; H.R. 1199, The Small Business Investment Act of 2025; S. 866, The American Innovation and Jobs Act of 2025; H.R. 1990, The American Innovation and R&D Competitiveness Act of 2025; H.R. 1, The One Big Beautiful Bill Act of 2025; Public Law No. 115-97 (The Tax Cuts and Jobs Act); Energy Tax Credits included in Public Law No. 117-169 (The Inflation Reduction Act).

Client expense: $1,173,637 · Firm income: Not reported

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

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. S.Con.Res.7 - An original concurrent resolution setting forth 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.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - American Investment in Manufacturing and Main Street Act (AIMM Act). Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax proposals building on One Big Beautiful Bill Act law and implementation (R&D expensing, BEAT, FDII, Corporate Alternative Minimum Tax) HR 591 - Defending American Jobs and Investment Act HR 1414 - Camerons Law, to restore orphan drug research tax credit HR 1911 - To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments HR 1990 - American Innovation and R&D Competitiveness Act of 2025 S.1605 - International Competition for American Jobs Act S.1639 - American Innovation and Jobs Act S.3841 - Last Sale Valuation Act of 2026 Issues related to a Most Favored Nations policy in Medicare and Medicaid Issues related to the renewable energy tax credits and other energy credits included in the Inflation Reduction Act Most Favored Nations and pharmaceutical R&D innovation Most Favored Nation drug pricing proposals Pharmaceutical investment and pricing issues in ex-US countries US trade tools (investigations, tariffs, trade agreements, congressional oversight, rules of origin, CBP enforcement, investment screening) US-Mexico-Canada trade agreement (USMCA)

Client expense: $1,680,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax proposals building on One Big Beautiful Bill Act law and implementation (R&D expensing, BEAT, FDII, Corporate Alternative Minimum Tax) Tariffs/trade policies related to tariffs on pharmaceuticals Issues related to the renewable energy tax credits and other energy credits included in the Inflation Reduction Act HR 591 - Defending American Jobs and Investment Act HR 1414 - Camerons Law, to restore orphan drug research tax credit HR 1990 - American Innovation and R&D Competitiveness Act of 2025 HR 1911 - To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments S 1605 - International Competition for American Jobs Act S 1639 - American Innovation and Jobs Act

Client expense: $1,680,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to Section 174 R&D Amortization, including H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 Issues related to the Orphan Drug Tax Credit, including H.R. 1414 - Camerons Law

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; 45Z Clean Fuel Production Credit; H.R. 1, the One Big Beautiful Bill Act;

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

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

Issues relating to domestic and international corporate tax; S. 4221/H.R. 8101, the Ensuring Better Interest Treatment and Deductibility Act (EBITDA); H.R. 1, One Big Beautiful Bill Act and issues related to Section 163(j) and implementation of R&D; H.R. 1990/S.1639, American Innovation and R&D Competitiveness Act of 2025; implementation of 2017 Tax Cuts and Jobs Act (P.L. No. 115-97).

Client expense: $1,490,000 · Firm income: Not reported

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

Issues related to tax reform, and general tax issues, including R&D tax amortization. H.R. 1990 - American Innovation and R&D Competitiveness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.33 and S. 199 - To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States. H.R. 1, One Big Beautiful Bill Act tax provisions. Corporate tax, transfer pricing, treaty, foreign tax credit, tax administration, mobile worker, international tax, and foreign tax issues.

Client expense: Not reported · Firm income: Not reported

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

-Issues related to energy efficiency tax credits in the Inflation Reduction Act of 2022 (H.R.5376) -Issues related to bonus depreciation -Issues related to business deductions for research and development (R&D) tax amortization -Issues related to the American Innovation and R&D Competitiveness Act of 2023 (H.R.1990) -Issues related to the Low-Income Housing Tax Credit and the Affordable Housing Credit Improvement Act (H.R.2725) -Issues related to the One Big Beautiful Bill Act (H.R.1)

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

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

Issues related to tax reform, and general tax issues, including R&D tax amortization. H.R. 1990 - American Innovation and R&D Competitiveness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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. S.Con.Res.7 - An original concurrent resolution setting forth 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.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - American Investment in Manufacturing and Main Street Act (AIMM Act). Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.

Client expense: $180,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1062 - Growing and Preserving Innovation in America Act of 2025. S.1605 - International Competition for American Jobs Act. S.1639 - American Innovation and Jobs Act. H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.6518 & S.3759 - Securing America's Fuels Act. S.3623 & H.R.7035 - Credit Card Competition Act of 2026. Implementation of P.L. 119-21 - One Big Beautiful Bill Act. Corporate and aviation industry tax issues. Research & development audit procedures, enhancements, and experimentation expenses. Tax Cut and Jobs Act implementation. Foreign derived intangible income/deduction eligible income. Innovation and research & development competitiveness. Global minimum taxes. Energy tax. Qualified production property.

Client expense: $2,450,000 · Firm income: Not reported

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

S. 445, The Carried Interest Fairness Act of 2025; H.R. 1091, The Carried Interest Fairness Act; S. 695, The Small Business Investment Act of 2025; H.R. 1199, The Small Business Investment Act of 2025; S. 866, The American Innovation and Jobs Act of 2025; H.R. 1990, The American Innovation and R&D Competitiveness Act of 2025; H.R. 1, The One Big Beautiful Bill Act of 2025; Public Law No. 115-97 (The Tax Cuts and Jobs Act); Energy Tax Credits included in Public Law No. 117-169 (The Inflation Reduction Act).

Client expense: $464,268 · Firm income: Not reported

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

Issues related to Section 174 R&D Amortization, including H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 Issues related to the Orphan Drug Tax Credit, including H.R. 1414 - Camerons Law Issues related to international reference pricing

Client expense: $390,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; 45Z Clean Fuel Production Credit; H.R. 1, the One Big Beautiful Bill Act;

Client expense: $350,000 · Firm income: Not reported

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

S. 213, Main Street Tax Certainty Act. H.R. 1990, American Innovation and R&D Competitiveness Act of 2025. H.R. 703, Main Street Tax Certainty Act. Monitor and engage on federal legislation and administrative action related to carbon capture and sequestration, including 45Q tax credit, and forthcoming project funding. Monitor and engage on federal legislation and administrative action related to 48C tax credit. Monitor and engage on federal legislation and administrative action affecting the cement, aggregate, asphalt, and ready mix concrete industries.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues relating to domestic and international corporate tax; S. 4221/H.R. 8101, the Ensuring Better Interest Treatment and Deductibility Act (EBITDA); H.R. 1, One Big Beautiful Bill Act and issues related to Section 163(j) and implementation of R&D; H.R. 1990/S.1639, American Innovation and R&D Competitiveness Act of 2025; implementation of 2017 Tax Cuts and Jobs Act (P.L. No. 115-97).

Client expense: $1,620,000 · Firm income: Not reported

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

H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.33 and S. 199 - To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States. H.R. 1, One Big Beautiful Bill Act tax provisions. Corporate tax, transfer pricing, treaty, foreign tax credit, tax administration, mobile worker, international tax, and foreign tax issues.

Client expense: Not reported · Firm income: Not reported

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

Budget Reconciliation (H.R. 1) including: Issues related to insurance industry research and development tax credit. (H.R. 1990). General tax issues related to property and casualty insurance provisions (e.g., discounting for loss reserving, proration rules, life/non-life consolidation rules, and net operating loss carryback and carryforward rules). General tax issues related to the corporate state and local tax deduction - C-SALT. Tax treatment of third-party litigation funding returns.

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

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

H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.33 and S. 199 - To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States. Corporate tax, transfer pricing, treaty, foreign tax credit, tax administration, mobile worker, international tax, and foreign tax issues.

Client expense: Not reported · Firm income: Not reported

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

-Issues related to energy efficiency tax credits in the Inflation Reduction Act of 2022 (H.R.5376) -Issues related to bonus depreciation -Issues related to business deductions for research and development (R&D) tax amortization -Issues related to the American Innovation and R&D Competitiveness Act of 2023 (H.R.1990) -Issues related to the Low-Income Housing Tax Credit and the Affordable Housing Credit Improvement Act (H.R.2725) -Issues related to the One Big Beautiful Bill Act (H.R.1)

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

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

General lobbying on the following issues: 100% expensing of bonus depreciation, and research and experimentation costs; corporate income tax rates; taxation of spectrum licenses; Corporate Minimum Tax; and the Organization for Economic Cooperation and Developments (OECD) Pillar Two Minimum Tax Rules. Lobbying on the following specific legislation: H.R. 1 (P.L. 119-21): One Big Beautiful Bill Act (provisions related to tax depreciation, research and experimentation tax deductibility, corporate interest tax deductions, and international tax provisions); H.R. 574/S. 187: Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1873: Broadband Grant Tax Treatment Act (all provisions); H.R. 1990: American Innovation and R&D Competitiveness Act of 2025 (all provisions); S. 674: Broadband Grant Tax Treatment Act (all provisions); and S. 1639: American Innovation and Jobs Act (all provisions).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1990 - American Innovation and R&D Competitiveness Act of 2025 Issues related to the FY2026 budget and appropriations process

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 574: ALIGN Act; all provisions H.R. 1873: Broadband Grant Tax Treatment Act; all provisions H.R. 1990: American Innovation and R&D Competitiveness Act of 2025; all provisions S. 187: ALIGN Act; all provisions S. 674: Broadband Grant Tax Treatment Act; all provisions S. 1639: American Innovation and Jobs Act; all provisions Discussions related to 100% expensing bonus depreciation, and research and experimentation costs Discussions related to corporate income tax rate Discussions related to the taxation of spectrum licenses Discussions related to the Organisation for Economic Co-operation and Developments (OECD) Pillar Two Minimum Tax Rules Discussions related to the Corporate Minimum Tax

Client expense: $3,350,000 · Firm income: Not reported

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

Issues related to tax reform, and general tax issues, including R&D tax amortization. H.R. 1990 - American Innovation and R&D Competitiveness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 445, The Carried Interest Fairness Act of 2025; H.R. 1091, The Carried Interest Fairness Act; S. 695, The Small Business Investment Act of 2025; H.R. 1199, The Small Business Investment Act of 2025; S. 866, The American Innovation and Jobs Act of 2025; H.R. 1990, The American Innovation and R&D Competitiveness Act of 2025; H.R. 1, The One Big Beautiful Bill Act of 2025; Public Law No. 115-97 (The Tax Cuts and Jobs Act); Energy Tax Credits included in Public Law No. 117-169 (The Inflation Reduction Act).

Client expense: $722,908 · Firm income: Not reported

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

H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.33 and S. 199 - To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States. H.R. 1, One Big Beautiful Bill Act tax provisions. Corporate tax, transfer pricing, treaty, foreign tax credit, tax administration, mobile worker, international tax, and foreign tax issues.

Client expense: $2,420,000 · Firm income: Not reported

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

Discussions regarding the implementation of tax credits related to combined heat and power systems and waste heat recovery, including qualifying combined heat and power systems under Section 45Y and 48E tax credits (Section 70512(e); P.L. 119-21) General discussions related to corporate and international tax issues and OECD negotiations on the taxation of global income including IRC 11, 59A, 951A, 250 on the taxation of domestic and global income. (PL 119-21, Sections 70321, 70322, 70323, 70331) Issues related to IRC 174 and full expensing of R&E expenditures (HR 1990 - American Innovation and R&D Competitiveness Act of 2025 (entire bill) and PL 119-21, Section 70302)

Client expense: $1,020,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1 - One Big Beautiful Bill Act and implementation (P.L.119-21). H.R.1062 - Growing and Preserving Innovation in America Act of 2025. S.1605 - International Competition for American Jobs Act. S.1639 - American Innovation and Jobs Act. H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. Corporate and aviation industry tax issues. Research & development audit procedures, enhancements, and experimentation expenses. Tax Cut and Jobs Act implementation. Foreign derived intangible income/deduction eligible income. Innovation and research & development competitiveness. Global minimum taxes. Energy tax.

Client expense: $2,890,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate and international tax issues, including IRC 11, 59A, 951A, 250 on the taxation of domestic and global income. (H.R. 1062, H.R. 1 - Sections 70321, 70322, 70323, 70331) Issues related to the full expensing of R&E expenditures, IRC 174. (H.R. 1990, S. 1639, H.R. 1 - Section 70302). General discussions related to corporate and international tax issues and OECD Pillar 2 negotiations and agreements on the taxation of global income (No Bill Number).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: $17,960,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

Implementation of One Big Beautiful Bill Act law (corporate minimum tax, R&D expensing) HR 591 - Defending American Jobs and Investment Act HR 1414 - Camerons Law, to restore orphan drug research tax credit HR 1990 - American Innovation and R&D Competitiveness Act of 2025 HR 2423 - Unfair Tax Prevention Act S 1605 - International Competition for American Jobs Act Tax reform in budget reconciliation and Byrd rules Section 899 tax proposal Interaction of state and federal R&D credits Expiring provisions of the Tax Cut and Jobs Act law - deduction of research and development expenditures Issues related to international tax rules (GILTI/FDII/BEAT) Issues related to the renewable energy tax credits and other energy credits included in the Inflation Reduction Act Expiring provisions of the Tax Cut and Jobs Act law - deduction of research and development expenditures Education on tax in preparation for 2025 tax legislation

Client expense: $670,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; 45Z Clean Fuel Production Credit; H.R. 1, the One Big Beautiful Bill Act;

Client expense: $400,000 · Firm income: Not reported

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

Issues related to Section 174 R&D Amortization, including H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025 Issues related to the Orphan Drug Tax Credit, including H.R. 1414 - Camerons Law

Client expense: $140,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate and international tax. Issues related IRC sections 11, 951A, 174, 168(k), and 163(j). (H.R. 1990, S. 1639, H.R. 574, S. 187, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70303, 70302, 70301). Issues related to foreign country tax administration.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income. Issues related to IRC sections 11, 164(a), 951A, 250, 163(j), and 174. (H.R. 1990, S. 1639, H.R. 1062, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70303, 70302).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE