To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit.

Corporate Alternative Minimum Tax Tax Cuts and Jobs Act Extenders Internal Revenue Code Sections 45X and 45Q H.R. 8780, Critical Mineral and Extraction Tax Parity Act, All Titles H.R. 8277, To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit, All Titles Percentage Depletion

Client expense: $820,000 · Firm income: Not reported

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

Tax policy issues affecting the electrical manufacturing industry, including implementation of the Prohibited Foreign Entity (PFE) provisions under the One Big Beautiful Bill Act (OBBBA); expansion of the Section 45X Advanced Manufacturing Production Tax Credit to additional electrical products, including transformers, switchgear, and copper-related components; tax incentives to support domestic critical mineral and magnet production; tax policies promoting energy efficiency through the deployment of NEMA member products; the CIRCUIT Act (S. 448/H.R. 4128); the COPPER Act (H.R. 8277); and tax provisions considered as part of budget reconciliation legislation. Advocacy focused on strengthening domestic manufacturing, supply chain resilience, energy security, and investment in U.S. production and infrastructure.

Client expense: $650,000 · Firm income: Not reported

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: ● H.R. 8870 (Graves), BUILD America 250 Act ● H.R. 7389 (Guthrie), Motor Vehicle Modernization Act of 2026 ● S.4429 (Moreno), Connected Vehicle Security Act of 2026 ● H.R. 8277 (Schweikert), To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit. ● S.4084 (Sheehy)/H.R. 8307 (Obernolte), Responder and Recovery Safety in EV Fires Act ● S.315 (Markey), AM Radio for Every Vehicle Act ● H.R.7390 (Latta), SELF DRIVE Act of 2026 ● H.R.5321 (LaLota), To amend title 23, United States Code, with respect to the special rule for low emission and energy efficient vehicles facilities, and for other purposes. ● National Minerals Council Act (Hickenlooper) ● S.___, Cleaner Transportation Access and Jobs package of legislation (Cortez Masto) ● FY27 Appropriations ● 30C tax credit ● Treasury Interim Guidance regarding Prohibited Foreign Entities ● Draft legislation regarding the Department of Energy's critical materials list

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: ● H.R. 8870 (Graves), BUILD America 250 Act ● H.R. 7389 (Guthrie), Motor Vehicle Modernization Act of 2026 ● S.4429 (Moreno), Connected Vehicle Security Act of 2026 ● H.R. 8277 (Schweikert), To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit. ● S.4084 (Sheehy)/H.R. 8307 (Obernolte), Responder and Recovery Safety in EV Fires Act ● S.315 (Markey), AM Radio for Every Vehicle Act ● H.R.7390 (Latta), SELF DRIVE Act of 2026 ● H.R.5321 (LaLota), To amend title 23, United States Code, with respect to the special rule for low emission and energy efficient vehicles facilities, and for other purposes. ● National Minerals Council Act (Hickenlooper) ● S.___, Cleaner Transportation Access and Jobs package of legislation (Cortez Masto) ● FY27 Appropriations ● 30C tax credit ● Treasury Interim Guidance regarding Prohibited Foreign Entities ● Draft legislation regarding the Department of Energy's critical materials list

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: ● H.R. 8870 (Graves), BUILD America 250 Act ● H.R. 7389 (Guthrie), Motor Vehicle Modernization Act of 2026 ● S.4429 (Moreno), Connected Vehicle Security Act of 2026 ● H.R. 8277 (Schweikert), To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit. ● S.4084 (Sheehy)/H.R. 8307 (Obernolte), Responder and Recovery Safety in EV Fires Act ● S.315 (Markey), AM Radio for Every Vehicle Act ● H.R.7390 (Latta), SELF DRIVE Act of 2026 ● H.R.5321 (LaLota), To amend title 23, United States Code, with respect to the special rule for low emission and energy efficient vehicles facilities, and for other purposes. ● National Minerals Council Act (Hickenlooper) ● S.___, Cleaner Transportation Access and Jobs package of legislation (Cortez Masto) ● FY27 Appropriations ● 30C tax credit ● Treasury Interim Guidance regarding Prohibited Foreign Entities ● Draft legislation regarding the Department of Energy's critical materials list

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: ● H.R. 8870 (Graves), BUILD America 250 Act ● H.R. 7389 (Guthrie), Motor Vehicle Modernization Act of 2026 ● S.4429 (Moreno), Connected Vehicle Security Act of 2026 ● H.R. 8277 (Schweikert), To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit. ● S.4084 (Sheehy)/H.R. 8307 (Obernolte), Responder and Recovery Safety in EV Fires Act ● S.315 (Markey), AM Radio for Every Vehicle Act ● H.R.7390 (Latta), SELF DRIVE Act of 2026 ● H.R.5321 (LaLota), To amend title 23, United States Code, with respect to the special rule for low emission and energy efficient vehicles facilities, and for other purposes. ● National Minerals Council Act (Hickenlooper) ● S.___, Cleaner Transportation Access and Jobs package of legislation (Cortez Masto) ● FY27 Appropriations ● 30C tax credit ● Treasury Interim Guidance regarding Prohibited Foreign Entities ● Draft legislation regarding the Department of Energy's critical materials list

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: ● H.R. 8870 (Graves), BUILD America 250 Act ● H.R. 7389 (Guthrie), Motor Vehicle Modernization Act of 2026 ● S.4429 (Moreno), Connected Vehicle Security Act of 2026 ● H.R. 8277 (Schweikert), To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit. ● S.4084 (Sheehy)/H.R. 8307 (Obernolte), Responder and Recovery Safety in EV Fires Act ● S.315 (Markey), AM Radio for Every Vehicle Act ● H.R.7390 (Latta), SELF DRIVE Act of 2026 ● H.R.5321 (LaLota), To amend title 23, United States Code, with respect to the special rule for low emission and energy efficient vehicles facilities, and for other purposes. ● National Minerals Council Act (Hickenlooper) ● S.___, Cleaner Transportation Access and Jobs package of legislation (Cortez Masto) ● FY27 Appropriations ● 30C tax credit ● Treasury Interim Guidance regarding Prohibited Foreign Entities ● Draft legislation regarding the Department of Energy's critical materials list

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: ● H.R. 8870 (Graves), BUILD America 250 Act ● H.R. 7389 (Guthrie), Motor Vehicle Modernization Act of 2026 ● S.4429 (Moreno), Connected Vehicle Security Act of 2026 ● H.R. 8277 (Schweikert), To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit. ● S.4084 (Sheehy)/H.R. 8307 (Obernolte), Responder and Recovery Safety in EV Fires Act ● S.315 (Markey), AM Radio for Every Vehicle Act ● H.R.7390 (Latta), SELF DRIVE Act of 2026 ● H.R.5321 (LaLota), To amend title 23, United States Code, with respect to the special rule for low emission and energy efficient vehicles facilities, and for other purposes. ● National Minerals Council Act (Hickenlooper) ● S.___, Cleaner Transportation Access and Jobs package of legislation (Cortez Masto) ● FY27 Appropriations ● 30C tax credit ● Treasury Interim Guidance regarding Prohibited Foreign Entities ● Draft legislation regarding the Department of Energy's critical materials list

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: ● H.R. 8870 (Graves), BUILD America 250 Act ● H.R. 7389 (Guthrie), Motor Vehicle Modernization Act of 2026 ● S.4429 (Moreno), Connected Vehicle Security Act of 2026 ● H.R. 8277 (Schweikert), To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit. ● S.4084 (Sheehy)/H.R. 8307 (Obernolte), Responder and Recovery Safety in EV Fires Act ● S.315 (Markey), AM Radio for Every Vehicle Act ● H.R.7390 (Latta), SELF DRIVE Act of 2026 ● H.R.5321 (LaLota), To amend title 23, United States Code, with respect to the special rule for low emission and energy efficient vehicles facilities, and for other purposes. ● National Minerals Council Act (Hickenlooper) ● S.___, Cleaner Transportation Access and Jobs package of legislation (Cortez Masto) ● FY27 Appropriations ● 30C tax credit ● Treasury Interim Guidance regarding Prohibited Foreign Entities ● Draft legislation regarding the Department of Energy's critical materials list

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

H.R. 1/P.L. 119-21: One Big Beautiful Bill Act - implementation of the 45X tax credit. H.R. 8780: Critical Mineral and Extraction Tax Parity Act. H.R. 8277: COPPER Act - To amend the Internal Revenue Code of 1986 to designate copper as an applicable critical mineral and to include ore extraction costs for purposes of the advanced manufacturing production credit.

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