Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1340/S. 3332, More Homes on the Market Act H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2854/S. 1686, Neighborhood Homes Investment Act H.R. 2940/S. 4506, Advancing Water Reuse Act H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.R. 7450/S. 3605, Disaster Zone Energy Affordability and Investment Act H.R. 8101/S. 4221, Ensuring Better Interest Treatment and Deductibility Act (EBITDA) H.R. 8624/S. 4463, Workforce Apprenticeship Growth and Education Support (WAGES) Act of 2026 H.R. 8714, Skill Savings Account Act of 2026 H.R. 8780/S. 5330, Critical Mineral and Extraction Tax Parity Act H.R. 9012/S. 5366, the Affordable Housing Credit Carryback Act S. 796, Book Minimum Tax Repeal Act S. 5441, Taxpayer Assistance and Service (TAS) Act H.R. Res. 1383, Commemorating the one-year anniversary of the enactment of the Working Families Tax Cuts Potential legislation to extend and expand the advanced manufacturing investment credit in section 48D of the Internal Revenue Code Potential legislation to address the federal income tax treatment of cryptocurrency and other digital asset transactions 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. 104,909-104,915, December 26, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, (91 Fed. Reg. 57,832-57,841, September 11, 2026) Interim Guidance on Special Depreciation Allowance for Qualified Production Property, I.R.S. Notice 2026-16, 2026-11 I.R.B. 685 Various issues relating to implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (Pub. L. 119-21); implementation of the employer-provided child care credit in section 45F of the Internal Revenue Code, as amended by the One Big Beautiful Bill Act (Pub. L. 119-21); Department of the Treasurys approach to tax deregulation; implementation of the OECD-brokered side-by-side arrangement to exempt U.S.-headquartered companies from Pillar Twos Global Anti-Base Erosion (GLoBE) Rules; U.S. reengagement in a constructive dialogue on the taxation of the digital economy; Government of Belgiums consideration of a digital services tax; Polish Ministry of Digital Affairs draft legislation to introduce a 3% digital services tax; extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; tax audit and enforcement practices of Mexicos Tax Administration Service (SAT) and Italys Milan Public Prosecutor (MPP); withdrawal or suspension of the Financial Accounting Standards Boards Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

Client expense: $16,480,000 · 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)

Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations, agreements, implementation, and reporting related to the taxation of global income. Issues related to IRC sections 11, 951A, 250, and 163(j). (H.R. 10431, H.R. 8101, S. 4221)

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

Government targets: HOUSE OF REPRESENTATIVES

Tax legislation affecting the information technology industry; implementation of PL 119-21. H.R. 8101 and S. 4221, the "Ensuring Better Interest Treatment and Deductibility Act.".

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

International and Corporate Tax Reform (H.R. 8101 & S.4221 "Ensuring Better Interest Treatment and Deductibility Act (EBITDA))

Client expense: $521,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate taxation and taxation of the chemical industry. H.R. 8101/S. 4221, the Ensuring Better Interest Treatment and Deductibility Act.

Client expense: Not reported · Firm income: $110,000

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 corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations, agreements, implementation, and reporting related to the taxation of global income. Issues related to foreign country tax administration and extraterritorial taxes. Issues related to IRC sections 11, 41, 174, 174A, 59(e) and 38(c)(1), 55, 56A, and 59, 59A, 163(j), 245A, 250, 904(g)(5), 951A, 954(d) and 954(e), and 960(d)(2). (H.R. 10431, H.R. 8101, S. 4221)

Client expense: Not reported · Firm income: $380,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1, One Big Beautiful Bill Act (P.L. 119-21) reconciliation; Public Law 117-169, Inflation Reduction Act of 2022; S.4221, Ensuring Better Interest Treatment and Deductibility Act; H.R.8101, Ensuring Better Interest Treatment and Deductibility Act; issues related to implementation, tax credits and foreign entity of concern

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

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

Public Law No: 119-21: One Big Beautiful Bill Act, Sections 70341 and 70342 related to 163(j) limitations. Public Law No 117-169: The Inflation Reduction Act of 2022; Corporate taxes and incentives. 45Q Carbon Tax Credit for Sequestration; highlighting benefits for industry investment, and parity for utilization. Extending Tax Cuts & Provisions in Reconciliation Package; R&D Expensing; 163 (j); and Accelerated Depreciation; and potential Pay-fors including 163 (n), corporate tax rate, Corporate SALT; H.R. 1, the One Big Beautiful Bill Act, Sections 70341 and 70342 related to 163(j) limitations; Ensuring Better Interest Treatment and Deductibility (EBITDA) Act (S. 4221 & H.R. 8101). Chemical Tax Repeal Act (S. 615 & H.R. 640), a bill to repeal the excise taxes on certain taxable chemicals and imported substances. Discussion of Product/Manufacturing Essential for Battery Separators, Ultra-High Molecular Weight Polyethylene; Importance of tax credits for global competitiveness such as 45X (Advanced Manufacturing Production Credit). OECD Pillar 2 Guidance; integrity rule and related benefits rule.

Client expense: $460,000 · Firm income: Not reported

Issues relating to OECD Pillar Two Model Rules and OECDs Pillar One and Pillar Two proposals; issues relating to OECD taxation of the digital economy project and potential tariff implications; issues relating to implementation of tax provisions in the Inflation Reduction Act (H.R.5376); issues related to the implementation of the tax provisions of One Big Beautiful Bill reconciliation bill and international tax provisions; issues relating to changes in the One Big Beautiful Bill interest deductibility issues; issues related to repatriating IP; issues related to Ensuring Better Interest Treatment and Deductibility Act (H.R. 8101; S. 4221); issues related to the Workforce Apprenticeship Growth and Education Support (WAGES) Act; issues related to FY27 NDAA (H.R. 8800/S. 4784) - provisions restricting stock buybacks and dividend payments for companies with DoD contracts.

Client expense: $6,950,000 · Firm income: Not reported

H.R.640 - Chemical Tax Repeal Act; H.R.6055 - SEMI Investment Act; H.R.8101 - Ensuring Better Interest Treatment and Deductibility Act (EBITDA); H.R.8477 - To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21 S.615 - Chemical Tax Repeal Act; S.1642 - SEMI Investment Act; S.4221 - Ensuring Better Interest Treatment and Deductibility Act (EBITDA); Draft legislation regarding energy affordability tax incentives; H.R. Reconciliation 3.0; S. Reconciliation 3.0.

Client expense: $2,570,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1340/S. 3332, More Homes on the Market Act H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2854/S. 1686, Neighborhood Homes Investment Act H.R. 2940/S. 4506, Advancing Water Reuse Act H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.R. 7450/S. 3605, Disaster Zone Energy Affordability and Investment Act H.R. 8101/S. 4221, Ensuring Better Interest Treatment and Deductibility Act (EBITDA) H.R. 8624/S. 4463, Workforce Apprenticeship Growth and Education Support (WAGES) Act of 2026 H.R. 8714, Skill Savings Account Act of 2026 H.R. 8780, Critical Mineral and Extraction Tax Parity Act S. 796, Book Minimum Tax Repeal Act S. 1605, International Competition for American Jobs Act S. 3931, Taxpayer Assistance and Service (TAS) Act Potential legislation to extend and expand the advanced manufacturing investment credit in section 48D of the Internal Revenue Code Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, Sept. 13, 2024) (as corrected by 89 Fed. Reg. 104,909-104,915, Dec. 26, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45Z Clean Fuel Production Credit, (91 Fed. Reg. 5,160-5,207, Feb. 4, 2026) Interim Guidance on Special Depreciation Allowance for Qualified Production Property, I.R.S. Notice 2026-16, 2026-11 I.R.B. 685 Recommendations for Items to be Included on the 2026-2027 Priority Guidance Plan, I.R.S. Notice 2026-23, 2026-15 I.R.B. 804 Various issues relating to implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (Pub. L. 119-21); Internal Revenue Code; clean fuel production credit section 45Z; implementation of the Inflation Reduction Act of 2022 (P. L. 117-169); Department of the Treasurys approach to tax deregulation; implementation of the OECD-brokered side-by-side arrangement to exempt U.S.-headquartered companies from Pillar Twos global minimum tax rules; Government of Belgiums consideration of a digital services tax; extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; renewed multilateral dialogue on the taxation of the digital economy; withdrawal or suspension of the Financial Accounting Standards Boards Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; tax audit and enforcement practices of Mexicos Tax Administration Service (SAT) and Italys Milan Public Prosecutor (MPP)

Tax legislation affecting the information technology industry; implementation of PL 119-21. H.R. 8101 and S. 4221, the "Ensuring Better Interest Treatment and Deductibility Act.".

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations, agreements, implementation, and reporting related to the taxation of global income. Issues related to IRC sections 11, 951A, 250, and 163(j). (H.R. 8101, S. 4221)

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

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 corporate taxation and taxation of the chemical industry. H.R. 8101/S. 4221, the Ensuring Better Interest Treatment and Deductibility Act.

Client expense: Not reported · Firm income: $110,000

International and Corporate Tax Reform (H.R. 8101 & S.4221 "Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2940, Advancing Water Reuse Act H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.R. 6956/S. 452, BARCODE Efficiency Act H.R. 7450/S. 3605, Disaster Zone Energy Affordability and Investment Act H.R. 8101/S. 4221, Ensuring Better Interest Treatment and Deductibility Act (EBITDA) S. 796, Book Minimum Tax Repeal Act S. 1605, International Competition for American Jobs Act S. 4071, Child Care Tax Benefit Outreach and Assistance Act H.J. Res. 142/S.J. Res. 102, Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, Sept. 13, 2024) (as corrected by 89 Fed. Reg. 104,909-104,915, Dec. 26, 2024) Various issues relating to potential modifications to the gasoline tax, including waiving or temporary suspension; implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (P.L. 119-21); implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; Digital Services Taxes (DSTs); implementation of the One Big Beautiful Bill Act, (P.L. 119-21); implementation of Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (P.L. 119-78); implementation of the OECD-brokered side-by-side arrangement to exempt U.S.-headquartered companies from Pillar Twos global minimum tax rules; Undertaxed Profit Rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; Polish Ministry of Digital Affairs proposal to adopt a discriminatory 3% digital services tax (DST) on select sectors of the digital economy; the extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; renewed multilateral dialogue on the taxation of the digital economy; addressing the tax audit and enforcement practices of Mexicos Tax Administration Service (SAT) and Italys Milan Public Prosecutor (MPP); Financial Accounting Standards Board (FASB), Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

H.R. 1, One Big Beautiful Bill Act (P.L. 119-21) reconciliation; Public Law 117-169, Inflation Reduction Act of 2022; S.4221, Ensuring Better Interest Treatment and Deductibility Act; H.R.8101, Ensuring Better Interest Treatment and Deductibility Act; issues related to implementation, tax credits and foreign entity of concern

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

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

Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations, agreements, implementation, and reporting related to the taxation of global income. Issues related to foreign country tax administration and extraterritorial taxes. Issues related to IRC sections 11, 41, 174, 174A, 59(e) and 38(c)(1), 55, 56A, and 59, 59A, 163(j), 245A, 250, 951A, 954(d) and 954(e), and 960(d)(2). (S. 1605, H.R. 8101, S. 4221)

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

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

Issues related to corporate and international tax. Issues related to OECD Pillar 1 and Pillar 2 negotiations, agreements, implementation, and reporting related to the taxation of global income. Issues related to IRC sections 11, 163(j), 951A, and 250. (H.R. 8101, S. 4221).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Public Law No: 119-21: One Big Beautiful Bill Act, Sections 70341 and 70342 related to 163(j) limitations. Public Law No 117-169: The Inflation Reduction Act of 2022; Corporate taxes and incentives. 45Q Carbon Tax Credit for Sequestration; highlighting benefits for industry investment, and parity for utilization. Extending Tax Cuts & Provisions in Reconciliation Package; R&D Expensing; 163 (j); and Accelerated Depreciation; and potential Pay-fors including 163 (n), corporate tax rate, Corporate SALT; H.R. 1, the One Big Beautiful Bill Act, Sections 70341 and 70342 related to 163(j) limitations; Ensuring Better Interest Treatment and Deductibility (EBITDA) Act (S. 4221 & H.R. 8101). Chemical Tax Repeal Act (S. 615 & H.R. 640), a bill to repeal the excise taxes on certain taxable chemicals and imported substances. Discussion of Product/Manufacturing Essential for Battery Separators, Ultra-High Molecular Weight Polyethylene; Importance of tax credits for global competitiveness such as 45X (Advanced Manufacturing Production Credit). OECD Pillar 2 Guidance; integrity rule and related benefits rule.

Client expense: $440,000 · Firm income: Not reported

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2940, Advancing Water Reuse Act H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.R. 6956/S. 452, BARCODE Efficiency Act H.R. 7450/S. 3605, Disaster Zone Energy Affordability and Investment Act H.R. 8101/S. 4221, Ensuring Better Interest Treatment and Deductibility Act (EBITDA) S. 796, Book Minimum Tax Repeal Act S. 1605, International Competition for American Jobs Act S. 4071, Child Care Tax Benefit Outreach and Assistance Act H.J. Res. 142/S.J. Res. 102, Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, Sept. 13, 2024) (as corrected by 89 Fed. Reg. 104,909-104,915, Dec. 26, 2024) Various issues relating to potential modifications to the gasoline tax, including waiving or temporary suspension; implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (P.L. 119-21); implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; Digital Services Taxes (DSTs); implementation of the One Big Beautiful Bill Act, (P.L. 119-21); implementation of Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (P.L. 119-78); implementation of the OECD-brokered side-by-side arrangement to exempt U.S.-headquartered companies from Pillar Twos global minimum tax rules; Undertaxed Profit Rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; Polish Ministry of Digital Affairs proposal to adopt a discriminatory 3% digital services tax (DST) on select sectors of the digital economy; the extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; renewed multilateral dialogue on the taxation of the digital economy; addressing the tax audit and enforcement practices of Mexicos Tax Administration Service (SAT) and Italys Milan Public Prosecutor (MPP); Financial Accounting Standards Board (FASB), Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

Tax legislation affecting the information technology industry; implementation of PL 119-21. H.R. 8101 and S. 4221, the "Ensuring Better Interest Treatment and Deductibility Act.".

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.640 - Chemical Tax Repeal Act; H.R.8101 - Ensuring Better Interest Treatment and Deductibility Act (EBITDA); H.R.6055 - SEMI Investment Act; S.615 - Chemical Tax Repeal Act; S.1642 - SEMI Investment Act; S.4221 - Ensuring Better Interest Treatment and Deductibility Act (EBITDA).

Client expense: $3,760,000 · 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: $1,620,000 · Firm income: Not reported

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

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, 951A, 250, and 163(j). (H.R. 8101, S. 4221)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 and the potential impacts on financial reporting and on the tax base of the U.S. Issues related to IRC sections 11, 41 and 174, 55, 56A, and 59, 59A, 163(j), 250, 951A, 954(d) and 954(e), and 960(d)(2). (S. 1605, S. 2976, H.R. 8101, S. 4221)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate and international tax. Issues related to OECD Pillar 2 negotiations and agreements on the taxation of global income. Issues related to IRC sections 11, 163(j), 951A, 250, and 174. (H.R. 8101, S. 4221).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE