Working Waterfront Disaster Mitigation Tax Credit Act

Authorizations & Implementation America the Beautiful Act (S. 1547) Farm Bill  - (including the Farm, Food, and National Security Act of 2026 (H.R. 7567) and Agriculture Act of 2026) USDA Natural Resources Conservation Service: Agricultural Conservation Easement Program, Regional Conservation Partnership Program, Environmental Quality Incentive Program, Conservation Stewardship Program, Healthy Forests Reserve Program, Conservation Innovation Grants, Conservation Reserve Program, forest production, drought resilience, and climate resilience, conservation technical assistance; USDA U.S. Forest Service: National Forest System land adjustments, Forest Legacy Program, Community Forest and Open Space Conservation Program, Forest Stewardship Program, Landscape Scale Restoration Program, wildfire resilience, carbon markets, technical assistance to private forest landowners, private forest tax incentives, reforesting and restoring public forestland, forest connectivity and migration corridors, Urban and Community Forests program, forest products, forest and climate data, Good Neighbor Authority, forestry research; USDA National Institute of Food and Agriculture: Community Food Projects Competitive Grants Program; USDA Rural Business-Cooperative Service: Rural Business Development Grants; USDA: Farming Opportunities Training and Outreach Program, Local Agriculture Market Program, timber markets and trade. Chesapeake National Recreation Area Act (S. 1408) Continental Divide Trail Completion Act (S. 1470/H.R. 2877) De minimis tax eligibility exclusion for fishing and archery equipment Disaster Reforestation Act (H.R. 262/S.1141)  Exploring Public Lands Outdoor Recreation Experiences Act (EXPLORE Act) - implementation Farmland Access Act Forest Conservation Easement Program Act of 2025 (S. 1050/H.R. 3476)  Forest Legacy Management Flexibility Act (H.R. 2771/S. 2566) Great American Outdoors Act 250 (H.R. 9250) Great Lakes Restoration Initiative Act of 2025 (H.R. 284/S.528) Incentivizing REPI Sales Act (S. 439/H.R. 1083) Infrastructure Investment and Jobs Act (P.L. 117-58) - implementation Keep Americas Waterfronts Working Act of 2025 (H.R. 1808)  Land and Water Conservation Fund - implementation Make America Beautiful Again Commission Mississippi River Restoration and Resilience Initiative (MRRRI) Act (H.R. 2977) Modernizing Access to Our Public Land Act (MAPLand) - implementation National Defense Authorization Act for Fiscal Year 2027 (H.R. 8800/S. 4784) National Park Service Outdoor Recreation Legacy Partnership Program New Producer Economic Security Act (H.R. 2536/S. 1237) North American Grasslands Conservation Act - proposed legislation Ocmulgee Mounds National Park and Preserve (OMNP&P) Establishment Act (S. 1131/H.R. 2345) One Big Beautiful Bill Act (H.R. 1) - public land disposal; Forest Legacy Program; producer safety net. Rails to Trails Landowner Rights Act (H.R. 4924) Real Estate Like-kind Exchanges (1031 exchanges) Recovering Americas Wildlife Act Reinvesting in Shoreline Economies and Ecosystems (RISEE) Act Rural Partnership and Prosperity Act (H.R. 6041) Sporting Goods Excise Tax Modernization Act (H.R. 1494/S. 1649) State and Local Tax limitation - legislation (proposed) to exempt conservation donations from the State and Local Tax limitation. Surface Transportation Reauthorization Bill - Wildlife Crossing Pilot Program; National Culvert Removal, Replacement, and Restoration Grant Program; Promoting Resilient Operations for Transformative, Efficient, and Cost-Saving Transportation (PROTECT) Program; Surface Transportation Block Grant Program; Federal Lands Transportation Program; Statewide and Metropolitan Planning Processes; National Goals and Performance Measures; Threshold Guidance, and Inventory/Inspection Standards; Sport Fish Restoration and Boating Trust Fund; County Road Access and Mapping Program; Transportation Alternatives; Recreational Trails Program; Active Transportation Infrastructure Investment Program; Better Utilizing Investments to Leverage Development (BUILD) program; Safe Streets and Roads for All (SS4A) program. U.S. Department of Agriculture Re-organization Working Waterfronts Act of 2025 (S.1968) Working Waterfronts Disaster Mitigation Tax Credit Act (H.R. 4861/S. 4871)

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service

S.336 - A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. S.1821 - A bill to amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. H.R.3975 - To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits. S.1940 - A bill to amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.1 - One Big Beautiful Bill Act -To provide for reconciliation pursuant to title II of H. Con. Res. 14. under tax. S.35 - A bill to amend the Internal Revenue Code of 1986 to create an above the line deduction for certain homeowners insurance premiums. H.R.440 - To amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.5225 - To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes. H.R.4861 - Working Waterfront Disaster Mitigation Tax Credit Act S.3432 - A bill to amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit. S.3497 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. H.R.7825 - To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes. S.4502 - Farm Disaster Tax Cut Act

Authorizations & Implementation Farm Bill - (including the Farm, Food, and National Security Act of 2026 (H.R. 7567)) USDA Natural Resources Conservation Service: Agricultural Conservation Easement Program, Regional Conservation Partnership Program, Environmental Quality Incentive Program, Conservation Stewardship Program, Healthy Forests Reserve Program, Conservation Innovation Grants, Conservation Reserve Program, forest production, drought resilience, and climate resilience, conservation technical assistance; USDA U.S. Forest Service: National Forest System land adjustments, Forest Legacy Program, Community Forest and Open Space Conservation Program, Forest Stewardship Program, Landscape Scale Restoration Program, wildfire resilience, carbon markets, technical assistance to private forest landowners, private forest tax incentives, reforesting and restoring public forestland, forest connectivity and migration corridors, Urban and Community Forests program, forest products, forest and climate data, Good Neighbor Authority, forestry research; USDA National Institute of Food and Agriculture: Community Food Projects Competitive Grants Program; USDA Rural Business-Cooperative Service: Rural Business Development Grants; USDA: Farming Opportunities Training and Outreach Program, Local Agriculture Market Program, timber markets and trade. Chesapeake National Recreation Area Act (S. 1408) Continental Divide Trail Completion Act (S. 1470/H.R. 2877) De minimis tax eligibility exclusion for fishing and archery equipment Disaster Reforestation Act (H.R. 262/S.1141) Exploring Public Lands Outdoor Recreation Experiences Act (EXPLORE Act) - implementation Farmland Access Act Forest Conservation Easement Program Act of 2025 (S. 1050/H.R. 3476) Forest Legacy Management Flexibility Act (H.R. 2771/S. 2566) Great Lakes Restoration Initiative Act of 2025 (H.R. 284/S.528) Incentivizing REPI Sales Act (S. 439/H.R. 1083) Infrastructure Investment and Jobs Act (P.L. 117-58) - implementation Keep Americas Waterfronts Working Act of 2025 (H.R. 1808) Land and Water Conservation Fund - implementation Make America Beautiful Again Commission Mississippi River Restoration and Resilience Initiative (MRRRI) Act (H.R. 2977) Modernizing Access to Our Public Land Act (MAPLand) - implementation National Defense Authorization Act for Fiscal Year 2027 National Park Service Outdoor Recreation Legacy Partnership Program New Producer Economic Security Act (H.R. 2536/S. 1237) North American Grasslands Conservation Act - proposed legislation Ocmulgee Mounds National Park and Preserve (OMNP&P) Establishment Act (S. 1131/H.R. 2345) One Big Beautiful Bill Act (H.R. 1) - public land disposal; Forest Legacy Program; producer safety net Rails to Trails Landowner Rights Act (H.R. 4924) Real Estate Like-kind Exchanges (1031 exchanges) Recovering Americas Wildlife Act Reinvesting in Shoreline Economies and Ecosystems (RISEE) Act Rural Partnership and Prosperity Act (H.R. 6041) Sporting Goods Excise Tax Modernization Act (H.R. 1494/S. 1649) State and Local Tax limitation - legislation (proposed) to exempt conservation donations from the State and Local Tax limitation Surface Transportation Reauthorization Bill - Wildlife Crossing Pilot Program; National Culvert Removal, Replacement, and Restoration Grant Program; Promoting Resilient Operations for Transformative, Efficient, and Cost-Saving Transportation (PROTECT) Program; Surface Transportation Block Grant Program; Federal Lands Transportation Program; Statewide and Metropolitan Planning Processes; National Goals and Performance Measures; Threshold Guidance, and Inventory/Inspection Standards; Sport Fish Restoration and Boating Trust Fund; County Road Access and Mapping Program; Transportation Alternatives; Recreational Trails Program; Active Transportation Infrastructure Investment Program; Better Utilizing Investments to Leverage Development (BUILD) program; Safe Streets and Roads for All (SS4A) program. U.S. Department of Agriculture Re-organization Working Waterfront Act of 2025 (S.1968) Working Waterfronts Disaster Mitigation Tax Credit Act (H.R. 4861/S. 4871)

**Issues lobbied without specific bill number: Crop Insurance and Wildfire **Issues lobbied without specific bill number: National Flood Insurance Program **Issues lobbied without specific bill number: Implementation of Risk-Rating 2.0 **Issues lobbied without specific bill number: SAFE Banking Act **Issues lobbied without specific bill number: Business of Insurance **Issues lobbied without specific bill number: Credit-based Insurance Underwriting **Issues lobbied without specific bill number: FAA Reauthorization **Issues lobbied without specific bill number: Farm Bill Reauthorization **Issues lobbied without specific bill number: Cyber Insurance **Issues lobbied without specific bill number: CFPB Insurance Exclusion **Issues lobbied without specific bill number: Diversity, Equity, and Inclusion **Issues lobbied without specific bill number: Insurance Requirements for GSE Loans H.R. 550 GAO Study Regarding Insurance Coverage for Damages from Wildfire H.R. 1164 Insurance Claims During Disasters H.R. 1593 Disaster Insurance S. 824 The National Flood Insurance Program H.R. 643 Federal Insurance Office Elimination H.R. 2822 National Flood Insurance Program H.R. 3161 Flood Insurance H.R. 3437 Insurer Data Collection H.R. 3973 Federal Insurance Policy S. 1544 Data Access and Privacy S. 2052 Flood Insurance Issues S. 2053 Flood Insurance Issues S. 2054 Flood Insurance Issues **Issues lobbied without specific bill number: Terrorism Risk Insurance Program H.R. 4365 Federal Insurance Mandates H.R. 4416 Weather and Disaster Mitigation H.R. 4494 Flood Insurance H.R. 4801 Artificial Intelligence H.R. 4861 Flood Mitigation H.R. 5484 Flood Insurance H.R. 5500 Flood Insurance H.R. 5504 Flood Insurance H.R. 5574 Flood Insurance H.R. 5577 Flood Insurance H.R. 5607 Flood Insurance H.R. 5608 Flood Insurance H.R. 5633 Crop Insurance S. 2266 Federal Insurance Mandates S. 2313 Flood Insurance S. 2528 Artificial Intelligence S. 2538 Flood Mitigation S. 2931 Flood Insurance S. 2946 Flood Insurance H.R. 5961 Flood Insurance H.R. 6025 Housing/Insurance H.R. 6256 Disaster Planning/Emergencies/Insurance H.R. 6934 Disaster Planning/Emergencies/Insurance S. Res. 554 Insurance Cost Drivers H.R. 7130 Federal Insurance Office H.R. 7567 Crop Insurance S. 3843 Federal Crop Insurance S. 4215 Federal Crop Insurance

S.336 - A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. S.1821 - A bill to amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. H.R.3975 - To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits. S.1940 - A bill to amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.1 - One Big Beautiful Bill Act -To provide for reconciliation pursuant to title II of H. Con. Res. 14. under tax. S.35 - A bill to amend the Internal Revenue Code of 1986 to create an above the line deduction for certain homeowners insurance premiums. H.R.440 - To amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.5225 - To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes. H.R.4861 - Working Waterfront Disaster Mitigation Tax Credit Act S.3432 - A bill to amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit. S.3497 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. H.R.7825 - To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes.

Authorizations & Implementation Farm Bill  -  USDA Natural Resources Conservation Service: Agricultural Conservation Easement Program, Regional Conservation Partnership Program, Environmental Quality Incentive Program, Conservation Stewardship Program, Healthy Forests Reserve Program, Conservation Innovation Grants, Conservation Reserve Program, forest production, drought resilience, and climate resilience, conservation technical assistance; USDA U.S. Forest Service: National Forest System land adjustments, Forest Legacy Program, Community Forest and Open Space Conservation Program, Forest Stewardship Program, Landscape Scale Restoration Program, wildfire resilience, carbon markets, technical assistance to private forest landowners, private forest tax incentives, reforesting and restoring public forestland, forest connectivity and migration corridors, Urban and Community Forests program, forest products, forest and climate data, Good Neighbor Authority, forestry research; USDA National Institute of Food and Agriculture: Community Food Projects Competitive Grants Program; USDA Rural Business-Cooperative Service: Rural Business Development Grants; USDA: Farming Opportunities Training and Outreach Program, Local Agriculture Market Program, timber markets and trade. Chesapeake National Recreation Area Act (S. 1408) Continental Divide Trail Completion Act (S. 1470/H.R. 2877) De minimis tax eligibility exclusion for fishing and archery equipment Disaster Reforestation Act (H.R. 262/S.1141)  Executive Order: Make American Beautiful Again Exploring Public Lands Outdoor Recreation Experiences Act (EXPLORE Act) - implementation Farmland Access Act Forest Conservation Easement Program Act of 2025 (S. 1050/H.R. 3476)  Forest Legacy Management Flexibility Act (H.R. 2771/S. 2566) Great Lakes Restoration Initiative Act of 2025 (H.R. 284/S.528) Incentivizing REPI Sales Act (S. 439/H.R. 1083) Infrastructure Investment and Jobs Act (P.L. 117-58) - implementation Keep Americas Waterfronts Working Act of 2025 (H.R. 1808)  Land and Water Conservation Fund - implementation Mississippi River Restoration and Resilience Initiative (MRRRI) Act (H.R. 2977) Modernizing Access to Our Public Land Act (MAPLand) - implementation National Defense Authorization Act for Fiscal Year 2026 (S. 2296/H.R. 3838) - Department of Defense: Readiness and Environmental Protection Initiative (also known as Readiness and Environmental Protection Integration Program)  National Park Service Outdoor Recreation Legacy Partnership Program New Producer Economic Security Act (H.R. 2536/S. 1237) North American Grasslands Conservation Act - proposed legislation Ocmulgee Mounds National Park and Preserve (OMNP&P) Establishment Act (S. 1131/H.R. 2345) One Big Beautiful Bill Act (H.R. 1) - public land disposal; Forest Legacy Program; producer safety net Rails to Trails Landowner Rights Act (H.R.4924) Real Estate Like-kind Exchanges (1031 exchanges)   Recovering Americas Wildlife Act  Reinvesting in Shoreline Economies and Ecosystems (RISEE) Act  Rural Partnership and Prosperity Act (H.R. 6041) Sporting Goods Excise Tax Modernization Act (H.R. 1494/S. 1649) State and Local Tax limitation - legislation (proposed) to exempt conservation donations from the State and Local Tax limitation   Surface Transportation Reauthorization Bill - Wildlife Crossing Pilot Program; National Culvert Removal, Replacement, and Restoration Grant Program; Promoting Resilient Operations for Transformative, Efficient, and Cost-Saving Transportation (PROTECT) Program; Surface Transportation Block Grant Program; Federal Lands Transportation Program; Statewide and Metropolitan Planning Processes; National Goals and Performance Measures; Threshold Guidance, and Inventory/Inspection Standards; Sport Fish Restoration and Boating Trust Fund; County Road Access and Mapping Program; Transportation Alternatives; Recreational Trails Program; Active Transportation Infrastructure Investment Program; Better Utilizing Investments to Leverage Development (BUILD) program; Safe Streets and Roads for All (SS4A) program. U.S. Department of Agriculture Re-organization Working Waterfront Act of 2025 (S.1968) Wetlands Conservation and Access Improvement Act of 2025 (H.R. 2316) Working Waterfronts Disaster Mitigation Tax Credit Act (H.R. 4861/S. 4871) 

**Issues lobbied without specific bill number: Crop Insurance and Wildfire **Issues lobbied without specific bill number: National Flood Insurance Program **Issues lobbied without specific bill number: Implementation of Risk-Rating 2.0 **Issues lobbied without specific bill number: SAFE Banking Act **Issues lobbied without specific bill number: Business of Insurance **Issues lobbied without specific bill number: Credit-based Insurance Underwriting **Issues lobbied without specific bill number: FAA Reauthorization **Issues lobbied without specific bill number: Farm Bill Reauthorization **Issues lobbied without specific bill number: Cyber Insurance **Issues lobbied without specific bill number: CFPB Insurance Exclusion **Issues lobbied without specific bill number: Diversity, Equity, and Inclusion **Issues lobbied without specific bill number: Insurance Requirements for GSE Loans H.R. 550 GAO Study Regarding Insurance Coverage for Damages from Wildfire H.R. 1164 Insurance Claims During Disasters H.R. 1593 Disaster Insurance S. 824 The National Flood Insurance Program H.R. 643 Federal Insurance Office Elimination H.R. 2822 National Flood Insurance Program H.R. 3161 Flood Insurance H.R. 3437 Insurer Data Collection H.R. 3973 Federal Insurance Policy S. 1544 Data Access and Privacy S. 2052 Flood Insurance Issues S. 2053 Flood Insurance Issues S. 2054 Flood Insurance Issues **Issues lobbied without specific bill number: Terrorism Risk Insurance Program H.R. 4365 Federal Insurance Mandates H.R. 4416 Weather and Disaster Mitigation H.R. 4494 Flood Insurance H.R. 4801 Artificial Intelligence H.R. 4861 Flood Mitigation H.R. 5484 Flood Insurance H.R. 5500 Flood Insurance H.R. 5504 Flood Insurance H.R. 5574 Flood Insurance H.R. 5577 Flood Insurance H.R. 5607 Flood Insurance H.R. 5608 Flood Insurance H.R. 5633 Crop Insurance S. 2266 Federal Insurance Mandates S. 2313 Flood Insurance S. 2528 Artificial Intelligence S. 2538 Flood Mitigation S. 2931 Flood Insurance S. 2946 Flood Insurance H.R. 5961 Flood Insurance H.R. 6025 Housing/Insurance H.R. 6256 Disaster Planning/Emergencies/Insurance H.R. 6934 Disaster Planning/Emergencies/Insurance S. Res. 554 Insurance Cost Drivers

**Issues lobbied without specific bill number: Crop Insurance and Wildfire **Issues lobbied without specific bill number: National Flood Insurance Program **Issues lobbied without specific bill number: Implementation of Risk-Rating 2.0 **Issues lobbied without specific bill number: SAFE Banking Act **Issues lobbied without specific bill number: Business of Insurance **Issues lobbied without specific bill number: Credit-based Insurance Underwriting **Issues lobbied without specific bill number: FAA Reauthorization **Issues lobbied without specific bill number: Farm Bill Reauthorization **Issues lobbied without specific bill number: Cyber Insurance **Issues lobbied without specific bill number: CFPB Insurance Exclusion **Issues lobbied without specific bill number: Diversity, Equity, and Inclusion **Issues lobbied without specific bill number: Insurance Requirements for GSE Loans H.R. 550 GAO Study Regarding Insurance Coverage for Damages from Wildfire H.R. 1164 Insurance Claims During Disasters H.R. 1593 Disaster Insurance S. 824 The National Flood Insurance Program H.R. 643 Federal Insurance Office Elimination H.R. 2822 National Flood Insurance Program H.R. 3161 Flood Insurance H.R. 3437 Insurer Data Collection H.R. 3973 Federal Insurance Policy S. 1544 Data Access and Privacy S. 2052 Flood Insurance Issues S. 2053 Flood Insurance Issues S. 2054 Flood Insurance Issues **Issues lobbied without specific bill number: Terrorism Risk Insurance Program H.R. 4365 Federal Insurance Mandates H.R. 4416 Weather and Disaster Mitigation H.R. 4494 Flood Insurance H.R. 4801 Artificial Intelligence H.R. 4861 Flood Mitigation H.R. 5484 Flood Insurance H.R. 5500 Flood Insurance H.R. 5504 Flood Insurance H.R. 5574 Flood Insurance H.R. 5577 Flood Insurance H.R. 5607 Flood Insurance H.R. 5608 Flood Insurance H.R. 5633 Crop Insurance S. 2266 Federal Insurance Mandates S. 2313 Flood Insurance S. 2528 Artificial Intelligence S. 2538 Flood Mitigation S. 2931 Flood Insurance S. 2946 Flood Insurance

S.336 - A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. S.1821 - A bill to amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. H.R.3975 - To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits. S.1940 - A bill to amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.1 - One Big Beautiful Bill Act -To provide for reconciliation pursuant to title II of H. Con. Res. 14. under tax. S.35 - A bill to amend the Internal Revenue Code of 1986 to create an above the line deduction for certain homeowners insurance premiums. H.R.440 - To amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.5225 - To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes. H.R.4861 - Working Waterfront Disaster Mitigation Tax Credit Act S.3432 - A bill to amend the Internal Revenue Code of 1986 to allow disaster-affected taxpayers to use preceding taxable year earned income to determine eligibility for the earned income credit and the refundable portion of the child tax credit. S.3497 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures.

S.336 - A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs. S.796 - A bill to amend the Internal Revenue Code of 1986 to repeal the corporate alternative minimum tax. H.R.948 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.3512 - To amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. S.1821 - A bill to amend the Internal Revenue Code of 1986 to establish a tax on income from litigation which is received by third-party entities that provided financing for such litigation. H.R.3975 - To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain federally declared disasters for amounts related to earned income for purposes of determining certain tax credits. S.1940 - A bill to amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.1 - One Big Beautiful Bill Act -To provide for reconciliation pursuant to title II of H. Con. Res. 14. under tax. S.35 - A bill to amend the Internal Revenue Code of 1986 to create an above the line deduction for certain homeowners insurance premiums. H.R.440 - To amend the Internal Revenue Code of 1986 to provide for Residential Emergency Asset-accumulation Deferred Taxation Yield (READY) accounts. H.R.5225 - To amend the Internal Revenue Code of 1986 to exclude qualified wildfire relief payments from gross income, and for other purposes. H.R.4861 - Working Waterfront Disaster Mitigation Tax Credit Act

Client expense: $442,147 · Firm income: Not reported

**Issues lobbied without specific bill number: Crop Insurance and Wildfire **Issues lobbied without specific bill number: National Flood Insurance Program **Issues lobbied without specific bill number: Implementation of Risk-Rating 2.0 **Issues lobbied without specific bill number: SAFE Banking Act **Issues lobbied without specific bill number: Business of Insurance **Issues lobbied without specific bill number: Credit-based Insurance Underwriting **Issues lobbied without specific bill number: FAA Reauthorization **Issues lobbied without specific bill number: Farm Bill Reauthorization **Issues lobbied without specific bill number: Cyber Insurance **Issues lobbied without specific bill number: CFPB Insurance Exclusion **Issues lobbied without specific bill number: Diversity, Equity, and Inclusion **Issues lobbied without specific bill number: Insurance Requirements for GSE Loans H.R. 550 GAO Study Regarding Insurance Coverage for Damages from Wildfire H.R. 1164 Insurance Claims During Disasters H.R. 1593 Disaster Insurance S. 824 The National Flood Insurance Program H.R. 643 Federal Insurance Office Elimination H.R. 2822 National Flood Insurance Program H.R. 3161 Flood Insurance H.R. 3437 Insurer Data Collection H.R. 3973 Federal Insurance Policy S. 1544 Data Access and Privacy S. 2052 Flood Insurance Issues S. 2053 Flood Insurance Issues S. 2054 Flood Insurance Issues **Issues lobbied without specific bill number: Terrorism Risk Insurance Program H.R. 4365 Federal Insurance Mandates H.R. 4416 Weather and Disaster Mitigation H.R. 4494 Flood Insurance H.R. 4801 Artificial Intelligence H.R. 4861 Flood Mitigation H.R. 5484 Flood Insurance H.R. 5500 Flood Insurance H.R. 5504 Flood Insurance H.R. 5574 Flood Insurance H.R. 5577 Flood Insurance H.R. 5607 Flood Insurance H.R. 5608 Flood Insurance H.R. 5633 Crop Insurance S. 2266 Federal Insurance Mandates S. 2313 Flood Insurance S. 2528 Artificial Intelligence S. 2538 Flood Mitigation S. 2931 Flood Insurance S. 2946 Flood Insurance

Authorizations & Implementation Farm Bill - USDA Natural Resources Conservation Service: Agricultural Conservation Easement Program, Regional Conservation Partnership Program, Environmental Quality Incentive Program, Conservation Stewardship Program, Healthy Forests Reserve Program, Conservation Innovation Grants, Conservation Reserve Program, forest production, drought resilience, and climate resilience, conservation technical assistance; USDA U.S. Forest Service: National Forest System land adjustments, Forest Legacy Program, Community Forest and Open Space Conservation Program, Forest Stewardship Program, Landscape Scale Restoration Program, wildfire resilience, carbon markets, technical assistance to private forest landowners, private forest tax incentives, reforesting and restoring public forestland, forest connectivity and migration corridors, Urban and Community Forests program, forest products, forest and climate data, Good Neighbor Authority, forestry research; USDA National Institute of Food and Agriculture: Community Food Projects Competitive Grants Program; USDA Rural Business-Cooperative Service: Rural Business Development Grants; USDA: Farming Opportunities Training and Outreach Program, Local Agriculture Market Program, timber markets and trade. Chesapeake National Recreation Area Act (S. 1408) Continental Divide Trail Completion Act (S. 1470/H.R. 2877) De minimis tax eligibility exclusion for fishing and archery equipment Disaster Reforestation Act (H.R. 262/S.1141) Executive Order: Make American Beautiful Again Exploring Public Lands Outdoor Recreation Experiences Act (EXPLORE Act) - implementation Farmland Access Act Forest Conservation Easement Program Act of 2025 (S. 1050/H.R. 3476) Forest Legacy Management Flexibility Act (H.R. 2771/S. 2566) Great Lakes Restoration Initiative Act of 2025 (H.R. 284/S.528) Incentivizing REPI Sales Act (S. 439/H.R. 1083) Infrastructure Investment and Jobs Act (P.L. 117-58) - implementation Keep Americas Waterfronts Working Act of 2025 (H.R. 1808) Land and Water Conservation Fund - implementation Mississippi River Restoration and Resilience Initiative (MRRRI) Act (H.R. 2977) Modernizing Access to Our Public Land Act (MAPLand) - implementation National Defense Authorization Act for Fiscal Year 2026 (S. 2296/H.R. 3838) - Department of Defense: Readiness and Environmental Protection Initiative (also known as Readiness and Environmental Protection Integration Program) National Park Service Outdoor Recreation Legacy Partnership Program New Producer Economic Security Act (H.R. 2536/S. 1237) North American Grasslands Conservation Act - proposed legislation Ocmulgee Mounds National Park and Preserve (OMNP&P) Establishment Act (S. 1131/H.R. 2345) One Big Beautiful Bill Act (H.R. 1) - public land disposal; Forest Legacy Program; producer safety net Real Estate Like-kind Exchanges (1031 exchanges) Recovering Americas Wildlife Act Reinvesting in Shoreline Economies and Ecosystems (RISEE) Act Sporting Goods Excise Tax Modernization Act (H.R. 1494/S. 1649) State and Local Tax limitation - legislation (proposed) to exempt conservation donations from the State and Local Tax limitation Surface Transportation Reauthorization Bill - Wildlife Crossing Pilot Program; National Culvert Removal, Replacement, and Restoration Grant Program; Promoting Resilient Operations for Transformative, Efficient, and Cost-Saving Transportation (PROTECT) Program; Surface Transportation Block Grant Program; Federal Lands Transportation Program; Statewide and Metropolitan Planning Processes; National Goals and Performance Measures, Threshold Guidance, and Inventory/Inspection Standards; Sport Fish Restoration and Boating Trust Fund; County Road Access and Mapping Program; Transportation Alternatives, Recreational Trails Program, Active Transportation Infrastructure Investment Program, Better Utilizing Investments to Leverage Development (BUILD) program, Safe Streets and Roads for All (SS4A) program. U.S. Department of Agriculture Nominations - Richard Fordyce to serve as Undersecretary for Farm Production and Conservation U.S. Department of Agriculture Re-organization U.S. Department of the Interior Nominations - Brian Nesvik to serve as Director of the U.S. Fish and Wildlife Service. Working Waterfront Act of 2025 (S.1968) Wetlands Conservation and Access Improvement Act of 2025 (H.R. 2316) Working Waterfronts Disaster Mitigation Tax Credit Act (H.R. 4861/S. 4871)