Death Tax Repeal Act of 2019

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 6201, Families First Coronavirus Response Act H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs Business interest deduction Estate tax General business tax credits R&D tax credit S. 749, American Innovation and Jobs Act H.R. 1304, American Innovation and R&D Competitiveness Act Tax reform implementation

Client expense: Not reported · Firm income: $683,325

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

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 6201, Families First Coronavirus Response Act H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs Business interest deduction Estate tax General business tax credits R&D tax credit S. 749, American Innovation and Jobs Act H.R. 1304, American Innovation and R&D Competitiveness Act Tax reform implementation

Client expense: Not reported · Firm income: $683,325

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

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 6201, Families First Coronavirus Response Act H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs Business interest deduction Estate tax General business tax credits R&D tax credit S. 749, American Innovation and Jobs Act H.R. 1304, American Innovation and R&D Competitiveness Act Tax reform implementation

Client expense: $683,325 · Firm income: Not reported

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

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 6201, Families First Coronavirus Response Act H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs Business interest deduction Estate tax General business tax credits R&D tax credit S. 749, American Innovation and Jobs Act H.R. 1304, American Innovation and R&D Competitiveness Act Tax reform implementation

Client expense: Not reported · Firm income: $683,325

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

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 6201, Families First Coronavirus Response Act H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs Business interest deduction Estate tax General business tax credits R&D tax credit Tax reform implementation

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

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

LIFO, 199-A Permanency for pass through businesses-H.R.216, S.1149; estate tax permanence-H.R.218, S.215; H.R.5377 Restoring Tax Fairness for States and Localities Act;COVID-19 Relief

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system HR 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds Clarification of expensing provisions relating to electrical components H.R. 133 - Consolidated Appropriations Act - deduction of PPP expenses

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

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax H.R. 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds H.R. 133 - Consolidated Appropriations Act

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

1) Support global tax competition and against global tax harmonization. No specific legislation. 2) Support repeal of Foreign Account Tax Compliance Act. No specific legislation. 3) Support repeal of the estate tax - H.R. 222, S. 215 4) Support repeal of the capital gains tax. No specific legislation. 5) Against extending electric vehicle tax credits - S. 1094, H.R. 2256 6) Support a framework for states to prevent duplicative digital taxation - S. 3581, H.R. 7058

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

Coronavirus Recovery Relief: -Amend the Tax Code to restore the ability of businesses to carryback any net operating losses against previous year tax payments; suspend the application of the Section 163(j) limitation on interest expense deductions for tax year 2020 to avoid penalizing businesses for borrowing during this crisis; and suspend the Section 461(l) loss limitation on pass-through businesses to allow businesses to full deduct any losses they incur this year. - Expand eligibility for the proposed PPP second draw to a greater share of struggling small businesses by lowering the gross revenue reduction requirement from 50 percent. - Continuing the Paycheck Protection Program Act (S. 4773) - establishes funding for, expands, and provides additional economic assistance to small businesses in response to COVID-19. - Main Street Tax Certainty Act (H.R. 216/S. 1149): Support bill to make permanent a 20 percent deduction for pass-through income in the Tax Cuts and Jobs Act which expires in 2025. - Death Tax Repeal Act of 2019 (H.R. 218/S. 215)

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

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

S. 172 Health insurance Tax Relief Act of 2019 S.215, the Death Tax Repeal Act of 2019 H.R. 216, the Main Street Tax Certainty S617, the Tax Extender and Disaster Relief Act of 2019 H.R. 807, the Water and Agriculture Tax Reform Act of 2019 S. 361, the Water and Agriculture Tax Reform Act of 2019 H.R.1545 - To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income. S.632 - LIFT for Charities Act H.R.513 - Nonprofits Support Act H.R. 1444 - Forest Recovery Act S. 4117 - The Paycheck Protection Program Small Business Forgiveness Act

Client expense: $237,406 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), U.S. Trade Representative (USTR)

H.R. 3 - Lower Drug Costs Now Act of 2019 This bill establishes several programs and requirements relating to the prices of prescription drugs. NSBA is monitoring. H.R. 25 - The Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R. 116 - Investing in Main Street Act The bill amends the Small Business Investment Act of 1958 to increase from 5 percent to 15 percent of its capital and surplus, the amount a national bank, a member bank of the Federal Reserve System, a nonmember insured bank (to the extent permitted under applicable state law), or a federal savings association may invest in one or more small business investment companies (SBICs), or in any entity established to invest solely in SBICs. NSBA is monitoring. H.R. 128 - Small Business Advocacy Improvements Act H.R. 128 allows the SBA Office of Advocacy to examine the role of small business in international economies and to represent small business views before foreign governments and international entities. NSBA is monitoring. H.R.133 - Consolidated Appropriations Act, 2021 Omnibus spending bill which included $900 billion in COVID relief, specifically a new round of lending under the Paycheck Protection Program (PPP). NSBA supports the small business provisions. H.R. 190 - Expanding Contracting Opportunities for Small Business Act H.R. 190 raises the dollar amount of sole-source awards so that they are closer in line with the size of current contracts being awarded in the procurement landscape. NSBA supports. H.R. 206 - Encouraging Small Business Innovators Act H.R. 206 makes a series of changes to the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) programs, making them easier for small firms to use. NSBA supports. H.R. 216 - Main Street Certainty Act of 2019 Legislation to make permanent the 20-percent pass-through deduction from the Tax Cuts and Jobs Act. NSBA supports. H.R. 218 - The Death Tax Repeal Act This bill repeals the federal estate, gift, and generation-skipping transfer taxes. NSBA supports. H.R. 222 - Death Tax Repeal Act of 2019 This bill repeals the federal estate, gift, and generation-skipping transfer taxes. NSBA supports. H.R. 226 - Clarity on Small Business Participation in Category Management Act H.R. 226 requires the SBA to report federal spending made through designated best-in-class vehicles, and to report on the dollars spent through these vehicles awarded to small businesses. NSBA supports. H.R. 227 - Incentivizing Fairness in Subcontracting Act Bill allows large prime contractors to take credit for subcontracting to small businesses at lower tiers, provided that prime contractors keep records substantiating subcontracting credit claimed at lower tiers, and creates a new dispute process for small subcontractors to bring non-payment issues to the agencys small business advocate (Offices of Small and Disadvantaged Business Utilization). NSBA supports. H.R. 246 - Stimulating Innovation through Procurement Act The bill requires SBA to coordinate with the senior procurement executives of federal agencies participating in a Small Business Innovation Research (SBIR) Program or a Small Business Technology Transfer (STTR) Program to assist small businesses participating in such programs with commercializing research. NSBA supports. H.R. 275 - Medicare Prescription Drug Price Negotiation Act of 2019 Bill requires the federal government to negotiate lower drug prices for seniors enrolled in the Medicare Part D program. NSBA is monitoring. H.R. 448 - The Medicare Drug Price Negotiation Act Bill makes a series of changes relating to the prices of prescription drugs under the Medicare prescription drug benefit and Medicare Advantage (MA) prescription drug plans (PDPs). NSBA is monitoring. H.R. 582 - The Raise the Wage Act This bill amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage for regular employees over a 7-year period, for tipped employees, and for newly hired employees who are less than 20 years old. NSBA opposes. H.R. 593 - Small Business Owners' Tax Simplification Act of 2019H.R. 593 introduces a number of provisions to benefit small businesses, such as aligning estimated payment deadlines and tax filing thresholds, as well as tackling inconsistencies in reporting requirements. NSBA supports. H.R. 1046 - The Medicare Negotiation and Competitive Licensing Act of 2019 Bill would authorize the Secretary of Health and Human Services (HHS) to negotiate drug prices and, if drug companies refuse to negotiate in good faith, it would enable the Secretary to issue a competitive license to another company to produce the medication as a generic. NSBA is monitoring. H.R. 1084 - Family Savings Act of 2019 It includes a variety of provisions aimed at making it easier for smaller businesses to offer tax-qualified retirement savings plans to their employees, encouraging individuals to participate in retirement plans, and promoting savings for nonretirement expenses. NSBA is monitoring. H.R. 1185 - The Family and Medical Insurance Leave (FAMILY) Act Legislation which provide workers with up to 12 weeks of partial income while taking family leave. NSBA opposes. H.R.1384 - Medicare for All Act of 2019 H.R. 1384 would create a single-payer, government-funded health care program within two years, eliminating the age 65 threshold for Medicare eligibility. NSBA is monitoring. H.R. 1420 - Energy Efficient Government Technology Act This bill sets forth requirements with respect to increasing the energy efficiency of information technologies and data centers within the federal government. NSBA is monitoring. H.R. 1534 - Federal Employee Paid Leave Act of 2019 Bill would provide federal employees with 12 weeks paid leave for all instances covered by FMLA. NSBA opposes. H.R. 1644 - Save the Internet Act of 2019 Bill would restore net neutrality rules recently repealed by the Federal Communications Commission (FCC). NSBA supports. H.R. 1648 - Small Business Advanced Cybersecurity Enhancements Act of 2019 Amends the Small Business Act to provide for the establishment of an enhanced cybersecurity assistance and protections for small businesses. NSBA supports. H.R. 1649 - Small Business Development Center Cyber Training Act This bill amends the Small Business Act to require the Small Business Administration to establish a program for certifying employees of small business development centers to provide cybersecurity planning assistance to small businesses. NSBA supports. H.R. 1760 - Advanced Nuclear Fuel Availability Act This bill directs the Office of Nuclear Energy in the Department of Energy to develop and deploy high-assay low-enriched uranium for domestic commercial use and to develop a schedule for recovering costs associated with such development. NSBA is monitoring. H.R. 1768 - Diesel Emissions Reduction Act of 2019 This bill reauthorizes through FY2024 a diesel emissions reduction program under which the Environmental Protection Agency provides grants, rebates, or loans for replacing diesel engines or retrofitting the engines with pollution control technologies. NSBA is monitoring. H.R. 1784 - Healthy Families Act Legislation that would allow workers to annually accrue up 56 hours of paid sick leave or seven days of paid sick leave each year. NSBA opposes. H.R. 1909 - The HALOS Act This bill directs the Securities and Exchange Commission (SEC) to revise Regulation D, which exempts certain offerings from SEC registration requirements but prohibits general solicitation or general advertising with respect to such offerings. NSBA supports. H.R. 1922 - Restoring Access to Medication Act of 2019 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to be used for menstrual care products. NSBA supports. H.R. 1927 - Separation of Powers Restoration Act of 2019 This bill modifies the scope of judicial review of agency actions to authorize courts reviewing agency actions to decide de novo (without giving deference to the agency's interpretation) all relevant questions of law, including the interpretation of: (1) constitutional and statutory provisions, and (2) rules made by agencies. NSBA supports. H.R. 1933 - Online Sales Simplicity and Small Business Relief Act of 2019 This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. NSBA is monitoring. H.R. 2114 - Enhancing State Energy Security Planning and Emergency Preparedness Act of 2019 The bill authorizes the Department of Energy (DOE) to provide financial assistance to states for the implementation, review, and revision of a state energy security plan that assesses the state's existing circumstances and proposes methods to strengthen the ability of the state to have a reliable, secure, and resilient energy infrastructure. NSBA is monitoring. H.R. 2331 - The SBA Cyber Awareness Act It require the SBA to report annually to the Congress on the state of its information technology (IT) and cybersecurity systems, the methods it could use to improve cybersecurity, any IT equipment or systems it has that were produced by an entity doing business principally in China, and any recent cybersecurity risks or incidents and subsequent responses. NSBA supports. H.R. 2345 - Clarifying the Small Business Runway Extension Act Amend the Small Business Act to clarify the intention of Congress that the Administrator of the Small Business Administration is subject to certain requirements with respect to establishing size standards for small business concerns. NSBA is monitoring. H.R. 2513 - The Corporate Transparency Act of 2019 Bill would amend the Bank Secrecy Act to require an applicant seeking to form a corporation or limited liability company (LLC) to disclose the beneficial owners of the entity. NSBA opposes the small business requirements section of the bill. H.R. 2603 - the Northern Mariana Islands Small Business Act Gives the Northern Mariana Islands full access to SBA grant and microloan programs. NSBA supports. H.R. 3630 - The No Surprises Act This bill expands restrictions on charging health care plan holders out-of-network rates for certain services. NSBA is monitoring. H.R. 3666 - STRONGER Patents Act of 2019 Measure would make it easier and more affordable for patent holders to enforce their patents. NSBA supports. H.R. 4069 - The Modern Worker Empowerment Act Amend the FLSA to adopt a common-law test to define the term employee. The bill would have the effect of harmonizing the definition of employee for purposes of federal law and thereby minimizing the uncertainty surrounding the determination as to whether an individual is an employee or independent contractor. NSBA is monitoring. H.R. 4387 - To establish Growth Accelerator Fund Competition within the Small Business Administration H.R. 4387 codifies the SBA-initiated Growth Accelerator Fund Competition within the SBA for four years. The program awards $50,000 prizes to the nations most innovative small business accelerators and incubators. NSBA supports. H.R. 4405 - Women's Business Centers Improvements Act of 2019 The Womens Business Centers Improvements Act strengthens the WBC program to ensure that women entrepreneurs across the country have access to the vital counseling and technical training services that can take them from startup to success. NSBA supports. H.R. 4406 - Small Business Development Centers Improvement Act of 2019 This bill reauthorizes the Small Business Development Center Program through FY2023 and otherwise revises the program. NSBA supports. H.R. 4407 - SCORE for Small Business Act of 2019 This bill reauthorizes through FY2022 the Service Corps of Retired Executives (SCORE) program, outlines the duties of the SCORE Association, and requires the Small Business Administration (SBA) to cooperate with the association to carry out the program. NSBA supports. H.R. 4863 - United States Export Finance Agency Act of 2019 To promote the competitiveness of the United States, to reform and reauthorize the United States Export Finance Agency. NSBA supports. H.R. 4907 - TRUST Act The bill establishes bipartisan commissions to make recommendations on each trust fund, and those recommendations would receive a fast-tracked vote in Congress. NSBA is monitoring. H.R. 4931 - Incubator Act of 2019 The purposes for this Act are to support the growth and success of business incubators throughout the country and to stimulate widespread business development and economic growth. NSBA is monitoring. H.R. 5065 - the Prison to Proprietorship Act for Formerly Incarcerated Act H.R. 5065 provides re-entry entrepreneurship counseling and training services for formerly incarcerated individuals. NSBA supports. H.R. 5078 - the Prison to Proprietorship Act H.R. 5078 provides re-entry entrepreneurship counseling and training services for qualified, non-violent and soon to be released incarcerated individuals. NSBA supports. H.R. 5130 - the Capturing All Small Businesses Act of 2019 H.R. 5130 modifies the Small Business Administrations (SBAs) size calculation for employee based firms, allowing them more time to build their competitiveness. NSBA supports. H.R. 5146 - the Unlocking Opportunities for Small Businesses Act of 2019 H.R. 5146 would allow small businesses to leverage past performance experience obtained as part of joint ventures and subcontracts, which otherwise wouldnt be an option, Small businesses that wish to perform as prime contractors are often faced with a dilemma. NSBA supports. H.R. 5377 - Restoring Tax Fairness for States and Localities Act This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return if the adjusted gross income of the taxpayer does not exceed $100 million. NSBA is monitoring. H.R. 6312 - COVID-19 RELIEF for Small Businesses Act of 2020 Legislation that would provide relief to small businesses facing consequences from the ongoing COVID-19 outbreak. NSBA is monitoring. H.R. 6333 - To establish a Small Business Financial Assistance Program to support small businesses during the COVID-19 emergency, and for other purposes. This bill requires the Department of the Treasury to establish a Small Business Financial Assistance Program to provide loans and loan guarantees to small businesses. NSBA is monitoring. H.R. 6349 - Continuity of Business Operations Support Act of 2020 This bill requires the Small Business Administration (SBA) to provide grants to small business development centers, women's business centers, and chapters of the Service Corps of Retired Executives to educate and advise small businesses on specified matters related to COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. H.R. 6361 - Relief for Small Businesses and Nonprofits Act Bill to provide loan and obligation payment relief for small businesses and non-profits affected by the COVID-19 emergency, and for other purposes. NSBA is monitoring. H.R. 6367 - Entrepreneurial Development COVID-19 Response Act of 2020 This bill requires the Small Business Administration to award grants for small business development centers, women's business centers, and chapters of the Service Corps of Retired Executives to provide small businesses with specified assistance related to COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. H.R.6395 - National Defense Authorization Act for Fiscal Year 2021 This bill authorizes FY2021 appropriations and sets forth policies for Department of Defense (DOD) programs and activities. NSBA opposes the beneficial ownership provisions. H.R. 6396 - To provide tax and regulatory relief and health care flexibility to individuals and businesses affected by the 2020 coronavirus pandemic. NSBA is monitoring. H.R.8900 - Further Continuing Appropriations Act, 2021, and Other Extensions Act Bill moves the government funding deadline from Dec. 11 to Dec. 18, in addition to providing a one-week extension for certain health programs. NSBA supports. S. 92 - Regulations from the Executive in Need of Scrutiny Act of 2019 The REINS Act seeks to restore authority to Congress by allowing lawmakers to have final say on regulations with an estimated economic impact of more than $100 million. NSBA supports. S. 215 - Death Tax Repeal Act of 2019 This bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. The bill also provides for an inflation adjustment to such exemption amount. NSBA supports. S. 463 - The Family and Medical Insurance Leave (FAMILY) Act Legislation which provide workers with up to 12 weeks of partial income while taking family leave. NSBA opposes. S. 673 - Expanding Contracting Opportunities for Small Businesses Act of 2019 Bill increases the size of sole source contract awards for women owned, service-disabled veteran-owned, HUBZone, and socially and economically disadvantaged small businesses, and implements a new eligibility determination process to ensure sole source awards are made to eligible firms. NSBA supports. S. 682 -Save the Internet Act of 2019 Bill would restore net neutrality rules recently repealed by the Federal Communications Commission (FCC). NSBA supports. S. 771 - Small Business Cyber Training Act of 2019 This bill amends the Small Business Act to require the Small Business Administration to establish a program for certifying employees of small business development centers to provide cybersecurity planning assistance to small businesses. NSBA supports. S. 840 - Healthy Families Act Legislation that would allow workers to annually accrue up 56 hours of paid sick leave or seven days of paid sick leave each year. NSBA opposes. S. 909 - Separation of Powers Restoration Act This bill modifies the scope of judicial review of agency actions to authorize courts reviewing agency actions to decide de novo (without giving deference to the agency's interpretation) all relevant questions of law, including the interpretation of: (1) constitutional and statutory provisions, and (2) rules made by agencies. NSBA supports. S. 996 - Microloan Program Enhancement Act of 2019 Bill modifies the microloan program of the Small Business Administration. NSBA supports. S. 1089 - Restoring Access to Medication Act of 2019 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to be used for menstrual care products. NSBA supports. S. 1120 - The Small Business Regulatory Flexibility Improvements Act Bill requires federal agencies to analyze the full impact of a proposed regulation on small businesses during the rulemaking process. NSBA supports. S. 1149 - Main Street Certainty Act of 2019 Legislation to make permanent the 20-percent pass-through deduction from the Tax Cuts and Jobs Act. NSBA supports. S. 1981 - The Women and Minority Equity Investment Act of 2019 Allows women-owned federal contracting firms to take investment by women-owned equity firms and still meet the 51 percent unconditionally owned and controlled standard set by SBA to participate in the WOSB/EDWOSB program. NSBA is monitoring. S.2082 - Support Technology and Research for Our Nation's Growth and Economic Resilience Patents Act Measure would make it easier and more affordable for patent holders to enforce their patents. NSBA supports. S. 2156 - S Corporation Modernization Act Legislation that would make several pro-growth reforms to help S corporations operate more easily, which would improve their ability to raise capital. NSBA supports. S. 2189 - Veteran Small Business Export Promotion Act The Veteran Small Business Export Promotion Act would make permanent the U.S. Small Business Administrations (SBA) current policy of waiving up-front fees for veterans applying for its Export Express, Export Working Capital and International Trade loans of $150,000 or less. NSBA supports. S. 2350 - Online Sales Simplicity and Small Business Relief Act of 2019 This bill prohibits states from imposing a sales tax collection duty on a remote seller for any sale that occurred prior to June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. NSBA is monitoring. S. 2535 - Enhancing Entrepreneurship for the 21st Century Act This bill requires the Department of Commerce to conduct an assessment and analysis of the reasons underlying the decreasing rate of formation of new businesses (i.e., startups) in the United States. NSBA supports. S. 2543 - Prescription Drug Pricing Reduction Act of 2019 Amends titles XI, XVIII, and XIX of the Social Security Act to lower prescription drug prices in the Medicare and Medicaid programs, to improve transparency related to pharmaceutical prices and transactions, to lower patients' out-of-pocket costs, and to ensure accountability to taxpayers, and for other purposes. NSBA is monitoring. S. 2563 - ILLICIT CASH Act To improve laws relating to money laundering. NSBA opposed TITLE IV of the bill regarding beneficial ownership. S. 2733 - TRUST Act The bill establishes bipartisan commissions to make recommendations on each trust fund, and those recommendations would receive a fast-tracked vote in Congress. NSABA is monitoring. S. 3508 - Disaster Protection for Workers' Credit Act of 2020 Legislation will provide for an immediate four-month moratorium on all negative credit reporting and longer protections for people who face lasting financial hardship from the outbreak. The bill will also provide free, unlimited credit reports and credit scores for a year from the end of the crisis. Beyond this crisis, the bill extends these protections to people impacted by future major disasters. NSBA is monitoring. S. 3515 - New Business Preservation Act The New Business Preservation Act which would create a new program at the Treasury Department that will partner with states to invest in promising new businesses alongside private investors in areas of the country that do not currently attract significant equity investment in new businesses. NSBA is monitoring. S. 3518 - COVID-19 Recovery Grants for Small Businesses Act This bill requires the Small Business Administration to provide economic injury grants to certain small businesses, private nonprofit organizations, and small agricultural cooperatives that have suffered a substantial economic injury as a result of COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. S. 3519 - A bill to authorize the Administrator of the Small Business Administration to subsidize payments on loans guaranteed under the 7(a) and 504 loan programs or made using funds under the microloan program, and for other purposes. This bill requires the Small Business Administration (SBA) to pay the principal, interest, and any associated fees owed on certain loans made to small businesses for a six month period. NSBA is monitoring. S. 3524 - Coronavirus Credit Expansion Act This bill increases the maximum loan amount for a small business disaster loan made in response to COVID-19 (i.e., coronavirus disease 2019), and it requires the Small Business Administration to expedite the loan approval process for such loans. NSBA supports. S. 3531 - Small Business Relief from Communicable Disease Induced Economic Hardship Act of 2020 This bill expands the definition of a disaster for which the Small Business Administration (SBA) may provide disaster loans to small business concerns to include communicable diseases for which the government issues a travel alert or travel warning, and it authorizes the SBA to make interest free disaster loans to small businesses affected by a disaster for which the government issues a public health emergency. NSBA is monitoring. S.3541 - A bill to modify requirements relating to small business disaster loans made in response to COVID-19, and for other pu

Client expense: $24,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Support the Death Tax Repeal Act (S. 215 and H.R. 218). Support legislation that would simplify the tax code. Support for indexing capital gains tax for inflation. Support for making the individual provisions of the Tax Cuts and Jobs Act Permanent. Support legislation that will delay costly health Insurance Tax.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

S. 309 - For the 99.9 Percent Act H.R. 521 - Permanently Repeal the Estate Tax Act of 2019 H.R. 281 / S. 215 - Death Tax Repeal Act of 2019 H.R. 651 - Charitable Giving Tax Deduction Act H.R. 216 / S. 1149 - Main Street Tax Certainty Act H.R. 748 / S. 3548 - CARES Act H.R. 266 - Paycheck Protection Program and Health Care Enhancement Act H.R 7010- Paycheck Protection Program Flexibility Act of 2020 S. 4116 - Bill to extend authority for commitments for the paycheck protection program H.R.8337 - Continuing Appropriations Act of 2021 H.R.8696 - Securing a Strong Retirement Act of 2020 S.1431 - Retirement Security and Savings Act of 2019 S. 3612 - Small Business Expense Protection Act of 2020

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Repeal of the Estate Tax Death Tax Repeal Act of 2019 (H.R.222/S.215) Death Tax Repeal Act (H.R.218) Permanently Repeal the Estate Tax Act of 2019 (H.R.521) General tax issues related to Small Business Section 179D - Tax deduction for energy efficient commercial buildings and multifamily buildings (also ENG issue) General tax issues related to Apprenticeship and Job Training 529 Expansion and Modernization Act of 2019 (S.220) (also EDU issue) USA Workforce Tax Credit Act (H.R.1739) (also EDU issue) Technical corrections to Tax Cuts and Jobs Act Tax Extender and Disaster Relief Act of 2019 (S.617) Small Business Tax Equity Act of 2019 (H.R.1118) Consolidated Appropriations Act, 2019 (H.R.21) Bipartisan Budget Act of 2019 (H.R.3877) (also BUD issue) Coronavirus Aid, Relief, and Economic Security (CARES) Act (H.R.748) (also SMB issue) Consolidated Appropriations Act, 2021 (H.R.133) (also BUD, SMB, LBR issue)

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

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Legislation to repeal the Federal excise tax on heavy-duty trucks and trailers (H.R. 2381 & S. 1839) Legislation to suspend the federal excise tax on heavy-duty trucks and trailers H.R. 218, S. 215, "Death Tax Repeal Act of 2019" Issues with Tax Reform Implementation and International Reinsurance Companies Relief for qualified inventory interruption of LIFO inventories H.R. 748, "Coronavirus Aid, Relief, and Economic Security (CARES) Act" implementation issues Proposals to expand CARES Act loans to 501(c)(6) organizations H.R. 6201, "Families First Coronavirus Response Act" implementation issues H.R. 6776, "JOBS Credit Act of 2020" expands Employee Retention Tax Credit (ERTC) Legislation to provide full deductibility of business expenses for under the Paycheck Protection Program, including S. 3612/H.R. 6821, "Small Business Expense Protection Act of 2020" H.R. 266, "Paycheck Protection Program and Health Care Enhancement Act H.R. 7010, "Paycheck Protection Program Flexibility Act of 2020" H.R. 8406 and H.R. 6800, "The Heroes Act" and H.R. 925, updated Heroes Act S. 4321, "Continuing Small Business Recovery and Paycheck Protection Program Act" S. 178, "Delivering Immediate Relief to America's Families, Schools and Small Businesses Act H.R. 133, "Consolidated Appropriations Act, 2021"

Client expense: $1,149,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Highway Traffic Safety Administration (NHTSA), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Occupational Safety & Health Administration (OSHA), President of the U.S., SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748 Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019) Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs); FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on REG-112339-19 Credit for carbon oxide sequestration under section 45Q; Comments on REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274; Comments on REG-127732-19 Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers; Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Comments on Revenue Procedure 94-69; Paycheck Protection Program (PPP) Deductibility; Comments on REG-107911-18: Rules Concerning the Limitation on the Deduction for Business Interest Expense; Comments on REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6); Revenue Procedure 94-69, disclose changes in tax positions after the opening of an examination, legislative technical corrections and regulatory comments; REG-107911-18, Various Business Interest Expense Deduction Limitation Issues, legislative technical corrections and regulatory comments; REG-110059-20: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6), legislative technical corrections and regulatory comments; OECD Public Consultation Document on the Reports on the Pillar One and Pillar Two Blueprints, comments and responses to questions presented by the OECD Public Consultation document; Extension of Expiring Tax Provisions and tax comments for general tax relief; general COVID relief legislation: tax comments for general COVID-19 relief

Client expense: $22,290,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Reserve System, Federal Trade Commission (FTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

529 Plans. Qualified Improvement Property. Pass-Through Rates. H.R. 1: Tax Cuts and Jobs Act (115th Congress). Estate Tax. Alternative Minimum Tax (AMT). Small Business Expensing Limit. Qualified expenses to cover costs associated with apprenticeship programs. Qualified Business Income Deduction Under Section 199A. H.R. 1994: Setting Every Community Up for Retirement Enhancement Act of 2019. S. 972: The Retirement Enhancement and Savings Act. H.R. 216: Main Street Tax Certainty Act of 2019. H.R. 217: Permanent Tax Relief for Working Families Act. H.R. 218/S. 215: the Death Tax Repeal Act. H.R. 947/S. 337: Family and Medical Insurance Leave Act. H.R. 1739: USA Workforce Tax Credit Act. H.R. 5377: Restoring Tax Fairness for States and Localities Act. H.R. 6201: Families First Coronavirus Response Act. H.R. 6198: Emergency Paid Leave Act of 2020. CARES Act Tax Provisions for Small Businesses, employee retention tax credit, payroll tax deferral, and ability of businesses to carryback any net operating losses against previous year tax payments. H.R. 6697: The Local Chamber, Tourism, and 501(c)(6) Protection Act. Expansion of the employee retention tax credit. H.R. 6776: Jumpstarting Our Businesses' Success Credit (JOBS Credit) Act. Temporary and targeted liability protections related to the COVID-19 pandemic. S. 3612: Small Business Expense Protection Act. IRS Notice 2020-32 regarding deductible expenses related to Paycheck Protection Program loans.

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Education, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Navy, Dept of, Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), President of the U.S., SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

S. 172/H.R. 1398, Health Insurance Tax Relief Act of 2019; S. 215/H.R. 218, Death Tax Repeal Act of 2019; S. 1089/ H.R. 1922, Restoring Access to Medication Act of 2019; Final rule on Qualified Business Income Deduction; S. 1149/H.R. 216, the Main Street Tax Certainty Act of 2019; H.R. 6776, the Jumpstarting Our Businesses Success (JOBS) Credit Act; H.R. 6821 / S. 3612, the Small Business Expense Protection Act; H.R. 7079, the Clean Start: Back to Work Tax Credit Act

Client expense: $330,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Drug Enforcement Administration (DEA), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Office of Management & Budget (OMB), Office of Natl Drug Control Policy (NDCP), SENATE, Small Business Administration (SBA), Substance Abuse & Mental Health Services Administration (SAMHSA), White House Office

Highway Trust Fund Solvency including federal user fees; Financial Accounting Standards Board issues; Repeal of health insurance tax; POC method accounting; Energy Efficiency Tax Incentives Act (179D);Sustainable Water Infrastructure Act; Private Activity Bond CAP Increase for Qualified Highway and Freight Facilities; Lookback Accounting; Estate Tax; Pass-through business taxation; Implementation of 199A; Cash accounting; State and Local Tax Deduction (SALT); Net operating losses (NOLs); Municipal bonds depreciation; Advance Refunding of Municipal Bonds; Limitation on net interest expense, 163(j); Main Street Tax Certainty Act, (H.R. 216/S.1149); Opportunity Zones; Death Tax Repeal Act (H.R. 218/ S.215); Move America Act (S. 146/ H.R. 1508); Public Building Renewal Act (H.R. 1251/ S. 932); Build Act (S. 352/H.R.2541); Rapid Act (S. 353/H.R.2475; Infrastructure Package; Foreign Investment in Real Property Tax Act; Work Opportunity Tax Credit (WOTC); H.R.3301- the Taxpayer Certainty and Disaster Tax Relief Act of 2019; New Market Tax Credits (NMTC); Infrastructure funding and financing; H.R. 6201- Families First Coronavirus Response Act; H.R. 748- the CARES Act; Section 461(l) loss limitation; Mandatory paid leave refundable tax credits; Payroll tax deferral; Delay in tax filing deadline; H.R. 2, the INVEST in America Act; Moving Forward Act; H.R. 6821 / S. 3612, Small Business Expense Protection Act; PPP loan forgiveness deductibility; H.R. 6776, JOBS Credit Act; Moving Forward Act; Paycheck Protection Program Flexibility Act; HEALS ACT and several of its corresponding bills, including the Continuing Small Business Recovery and Paycheck Protection Program Act (S. 4321) and Time to Rescue United States Trusts Act or the TRUST Act (S. 2733); H.R. 6800 - HEROES Act; H.R. 925 - Revised Heroes Act; House Amendment to S. 178 with Amendment No. 2652 - Delivering Immediate Relief to America's Families, Schools and Small Businesses Act; H.R. 6754, Protecting the Paycheck Protection Program Act of 2020; Employee Retention Tax Credit; H.R. 133, Consolidated Appropriations Act; H.R. 8930, the Energy Efficient Qualified Improvement Property (E-QUIP) Act;

Client expense: $261,446 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Environmental Protection Agency (EPA), Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Transit Administration (FTA), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

House H.R. 2513, the Corporate Transparency Act of 2019 - oppose. H.R. 218, the Death Tax Repeal Act - support. H.R. 216, the Main Street Tax Certainty Act - support. H.R. 2474, the PRO Act - oppose. H.R. 1511, the Stop Underrides Act - oppose. H.R. 3773, the Safe Roads Act - oppose. H.R. 3781, the INSURANCE Act - oppose. S. 3458, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. H.R. 5259, the Preserving Family Farms Act of 2019 - support. H.R. 6776, the JOBS Credit Act of 2020 - support. H.R. 7010, the Paycheck Protection Program Flexibility Act of 2020 - support. H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act - support. H. Res. 1053, the Rule for H.R. 6395, the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 - oppose. H.R. 8038, the Pandemic Preparedness, Response, and Recovery Act of 2020 - support. H.R. 8265 - support. H.R. 7332, the Unfunded Mandates Accountability and Transparency Act. - support. H.R. 7922, the Pandemic Regulatory Cost Relief Act of 2020 - support. H.R. 7923, the Pandemic Recovery Enforcement Flexibility Act of 2020 - support. H.R. 7777, the Paycheck Protection Small Business Forgiveness Act - support. H.R. 133, the Consolidated Appropriations Act 2021 - support. H.R. 6821, Small Business Expense Protection Act of 2020 - support. H.R. 6884, FIRST Act - support. Senate S. 215, the Death Tax Repeal Act - support. S. 1120, the Small Business Regulatory Flexibility Improvements Act - support. S. 1149, the Main Street Tax Certainty Act - support. S. 1889, the True Incorporation Transparency for Law Enforcement (TITLE) Act - oppose. S. 2563, the ILLICIT CASH Act - oppose. S. 1978, the Corporate Transparency Act of 2019 - oppose. S. 665, the Stop Underrides Act - oppose. S. 2033, the Cullum Owings Large Truck Safe Operating Speed Act of 2019 - oppose. S. 3458, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. Murray/Gillibrand amendment to H.R. 6201, the Families First Coronavirus Response Act - oppose. S. 2757, the Harmless Error Lesser Penalty for Small Businesses Act, also known as the HELP for Small Businesses Act - support. S. 3833, the Paycheck Protection Program Extension Act - support. S. 3612, the Small Business Expense Protection Act of 2020 - support. Amendment SA 2508, Continuing the Paycheck Protection Program Act, which modifies S. 4321, the Continuing Small Business Recovery and Paycheck Protection Program Act - support. S. 4117, the Paycheck Protection Small Business Forgiveness Act - support. S. 178, the Delivering Immediate Relief to Americas Families, Schools, and Small Businesses Act - support. S. 4708, the Pandemic Preparedness, Response, and Recovery Act of 2020 - support. S. 4321, the Continuing Small Business Recovery and Paycheck Protection Program (CSBRPPP) Act - support. Title LIV of S. 4049, Establishing Beneficial Ownership Information Reporting Requirements - oppose. S. 4317, the SAFE TO WORK Act - support. H.R. 133, the Consolidated Appropriations Act 2021 - support. S. 4268, Employer Assistance Coordination Act - support. Inclusion of Title LXIV, Establishing Beneficial Ownership Information Reporting Requirements in the Conference Report to accompany H.R. 6395, the William M. Mac Thornberry National Defense Authorization Act (NDAA) for Fiscal Year 2021 - oppose. Testimony NFIB Statement for the Record, Senate Small Business Committee Hearing on Small Business in Crisis, the 2020 Paycheck Protection Program and its future. December 10, 2020. Comments Small Business Administration (SBA) Notice Titled Reporting and Recordkeeping Requirements Under OMB Review, OMB Control No. 3245-0407 (Nov. 30, 2020), 85 Fed. Reg. 67809 (October 26, 2020). SBA and Treasury Notice Titled Business Loan Program Temporary Changes; Paycheck Protection Program-Additional Revisions to Loan Forgiveness and Loan Review Procedures Interim Final Rules, Treasury RIN 1505-AC71, SBA Docket SBA-2020-0052, 85 Fed. Reg. 66214 (October 19, 2020). Other Issues Main Street Lending Program Paycheck Protection Program Economic Injury Disaster Loans Paid Leave mandates OSHA, Emergency Temporary Standard - oppose COVID-19 pandemic liability protections New loan necessity forms

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of

Support Biodiesel and Renewable Diesel Tax Credit Support Cash Accounting Support Renewable Energy Tax Credits-wind, solar Biogas Short Line Railroad Maintenance Credit (S.407 and H.R.721: Building Rail Access for Customers and the Economy Act or BRACE Act) Support Like Kind Exchange (Section 1031) Support Reduced Capital Gains Taxes Support Estate Tax Repeal Reform, HR. 218, S 215, HR 5259 Marketplace Fairness Act (S976) and Remote Transactions Party Act (H.R.2193) Cost Recovery and Depreciation Issues Jobs and Premium Protection Act, H.R. 246 to repeal the annual fee on health insurance providers enacted by the Patient Protection and Affordable Care Act Repeal Health Insurance Tax Extend Bonus Depreciation Taxes Paid by Cooperatives - HR 2147 and S1032 Unrelated Business Income Taxes Tax credits for Ag Students - HR 1770 Business Income Deduction (Sect 199) - HR 216-S1149 Craft Beverage Modernization Act S362 and HR1175 Taxation of Mutual Irrigation Companies - HR807 and S361 S.2542, Agriculture Environmental Stewardship Act of 2019 HR3744, Agriculture Environmental Stewardship Act of 2019 S.2289, Renewable Energy Extension Act of 2019 HR3961, Renewable Energy Extension Act of 2019 S.3548, CARES Act HR 6821/S 3612 Small Business Expense Protection Act Employee Retention Tax Credit -- HR 6776 Jobs Credit Act of 2020

Client expense: $571,610 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Oceanic & Atmospheric Administration (NOAA), Occupational Safety & Health Administration (OSHA), Pipeline & Hazardous Materials Safety Administration, SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, U.S. Trade Representative (USTR), White House Office

Issues related to tax relief for food and beverage industry and unmerchantable inventory due to Covid-19. H.R. 748, The Coronavirus Aid, Relief, and Economic Security Act: Issues related to delayed filing of taxes, restoring the ability of businesses to carry back any net operating losses against previous year tax payments, suspending the application of the Section 163(j) limitation on interest expense deductions for tax year 2020, payroll tax relief, employee retention credit, and multi-employer pension plan tax reform. Issues relating to LIFO accounting. S. 215/H.R. 218: Death Tax Repeal Act of 2019. Issues relating to permanent estate tax relief. H.R. 216/S. 1149 Main Street Tax Certainty Act. Issues relating to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; and bonus depreciation allowances. S.362/H.R.1175:Craft Beverage Modernization and Tax Reform Act of 2019. Issues related to H.R.5377RestoringTaxFairnessforStatesandLocalitiesAct. Issues related to Section 166 of the tax code related to how "bad debts" are addressed during the COVID-19 pandemic. H.R. 6776, the JOBS Credit Act of 2020. H.R. 6821/S. 3612 Small Business Expense Protection Act of 2020; issues related to the ability of businesses to deduct normal and allowable business expenses paid for with PPP loans. Issues related to suspending the Federal Excise Tax on large trucks. Issues related to tax credits for businesses for the purchase of PPE for the workplace in response to COVID-19. Issues related to the acceleration of the drawback of federal excise taxes paid on beer that must be destroyed due to the COVID-19 pandemic. H.R. 133: The Consolidated Appropriations Act of 2021, Subtitle B: Section 276; Title I: Section 106; Title II, Sections 210, 303

Client expense: $230,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Alcohol & Tobacco Tax & Trade Bureau (TTB), Centers For Disease Control & Prevention (CDC), Commerce, Dept of (DOC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute on Alcohol Abuse & Alcoholism (NIAA), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Industry priorities in CARES Act Small Carrier Electronic Device and Exemption Act: (H.R. 1697) NLBMDA supports action taken by Reps. Collin Peterson (D-MN) and Greg Gianforte (R-MT) to introduce the Small Carrier Electronic Device and Exemption Act (H.R. 1697), which would exempt businesses that operate 10 or fewer commercial trucks from the Federal Motor Carrier Safety Administrations (FMCSA) electronic logging device (ELD) requirement. Estate Tax Repeal: NLBMDA encourages members of Congress to cosponsor and pass the Death Tax Repeal Act (H.R. 218, S. 215), eliminating the estate tax and its impact on family-owned businesses. Affordable Housing Credit Improvement Act: Address the nations shortage of affordable housing by protecting, expanding and strengthening the Low-Income Housing Tax Credit (LIHTC). Renewal of U.S. - Canada Softwood Lumber Agreement: Renewal of a Softwood Lumber Agreement (SLA) between the United States and Canada is needed to allow for the continued stable product supply of framing lumber for retailers, home builders and consumers. Implementation of business relief programs

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

Industry Priorities in CARES Act Affordable Housing Credit Improvement Act: Address the nations shortage of affordable housing by protecting, expanding and strengthening the Low-Income Housing Tax Credit (LIHTC) Estate Tax Repeal: NLBMDA encourages members of Congress to cosponsor and pass the Death Tax Repeal Act (H.R. 218, S. 215), eliminating the estate tax and its impact on family-owned businesses Implementation of business relief programs

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 218/S. 215 Death Tax Repeal Act - provisions relating to estate tax H.R. 216 Main Street Tax Certainty Act - provisions relating to section 199A permanence S. 803 Restoring Investment in Improvements Act - issues relating to Qualified Improvement Property S. 617 Tax Extender and Disaster Relief Act of 2019 - provisions relating to EPACT section 179D extension H.R. 3301 Taxpayer Certainty and Disaster Relief Act of 2019 - provisions relating to extension of Section 179D Clarification of expensing provisions relating to electrical components H.R. 1865 Further Consolidated Appropriations Act - provisions relating to EPACT section 179D. HR 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification

Client expense: $76,704 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 6201, Families First Coronavirus Response Act H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs Business interest deduction Estate tax General business tax credits R&D tax credit Tax reform implementation

Client expense: Not reported · Firm income: $683,325

Government targets: Agriculture, Dept of (USDA), Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, U.S. Trade Representative (USTR), White House Office

Estate tax - Supported efforts to reform and repeal estate taxes (H.R. 5259, H.R. 218, S. 215). NMPF has also supported legislation that will create and improve tax credits for investment in technology that turns organic matter into biogas energy and removes nutrient particles from manure, namely the Agriculture Environmental Stewardship Act of 2019 (H.R. 3744, S. 2542). Provisions of this bill have been incorporated into the GREEN Act draft measure. Supported efforts to ensure that farmers can continue to use cash accounting. Supported efforts to ensure that cooperatives could count non-patronage income in the calculation of the 199A deduction as implemented by the Treasury Department.

Client expense: $265,263 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Patent & Trademark Office (PTO), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

LIFO, 199-A Permanency for pass through businesses-H.R.216, S.1149; estate tax permanence-H.R.218, S.215; H.R.5377 Restoring Tax Fairness for States and Localities Act;COVID-19 Relief; Meals Deduction

Client expense: $310,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Support H.R. 218/ S. 215, the Death Tax Repeal Act Monitor tax reform implementation Support H.R. 216/ S. 1149, the Main Street Tax Certainty Act of 2019 Support H.R. 1251/ S.932, the Public Buildings Renewal Act of 2019 Monitor tax extender legislation Monitor S. 1288, the Clean Energy for America Act Support H.R. 3462/ S. 1958, the SHELTER Act Support S. 379/ H.R. 5339, the Freedom to Invest in Tomorrow's Workforce Act Support S. 2156, the S Corporation Modernization Act of 2019 Monitor implementation of H.R. 748, the Coronavirus Aid, Relief, and Economic Security Act Support H.R. 6697, the Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 Support increase in funding for the Paycheck Protection Program Support H.R. 6821/S.3612, the Small Business Expense Protection Act Monitor implementation of the Paycheck Protection Program Monitor implementation of the Main Street Lending Program Monitor H.R. 6800, the Health and Economic Recovery Omnibus Emergency Solutions Act Monitor S. 4775, the Delivering Immediate Relief to Americas Families, Schools and Small Businesses Act Monitor H.R. 7894, the Paycheck Protection Program Small Business Enhancement Act Support the extension of the Solar Investment Tax Credit Support S. 3779/H.R. 7032, the Skills Renewal Act Support increase and extension of Section 25C residential energy efficiency tax credit Support the development of the home improvement and commercial infrastructure tax credit proposal Monitor H.R. 7979, the Disaster Savings and Resilient Construction Act of 2020

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

Government targets: Commerce, Dept of (DOC), Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), Treasury, Dept of

S. 215/H.R. 218 (Death Tax Repeal Act) H.R. 3301 (Taxpayer Certainty and Disaster Tax Relief Act) Wealth tax Treasury Dept. Estate and Gift Taxes Regulation re Difference in the Basic Exclusion Amount H.R. 5377 (Restoring Tax Fairness for States and Localities Act) SALT deductibility cap repeal H.R. 6690 (BEAT CHINA Act) tax incentives to relocate factories to U.S.

Client expense: Not reported · Firm income: $10,000

Government targets: Centers For Medicare and Medicaid Services (CMS), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Patent & Trademark Office (PTO), SENATE

1) Support global tax competition and against global tax harmonization. No specific legislation. 2) Support repeal of Foreign Account Tax Compliance Act. No specific legislation. 3) Support repeal of the estate tax. H.R. 222, S. 215 4) Support repeal of the capital gains tax. No specific legislation. 5) Against extending electric vehicle tax credits. S. 1094, H.R. 2256 6) Support a framework for states to prevent duplicative digital taxation. S. 3581, H.R. 7058

Client expense: Not reported · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

Coronavirus Recovery Relief: - Suspend the filing of business returns and the payment of all business taxes to the federal government for the duration of the pandemic. These suspended taxes should include taxes owed for the 2019 Tax Year, estimated payments for 2020, and all payroll tax obligations. - Amend the Tax Code to restore the ability of businesses to carryback any net operating losses against previous year tax payments; suspend the application of the Section 163(j) limitation on interest expense deductions for tax year 2020 to avoid penalizing businesses for borrowing during this crisis; and suspend the Section 461(l) loss limitation on pass-through businesses to allow businesses to full deduct any losses they incur this year. - Technical correction addressing the tax treatment of loan forgiveness under the Paycheck Protection Program (PPP). - Expand eligibility for the proposed PPP second draw to a greater share of struggling small businesses by lowering the gross revenue reduction requirement from 50 percent. - Continuing the Paycheck Protection Program Act (S. 4773) - establishes funding for, expands, and provides additional economic assistance to small businesses in response to COVID-19. Main Street Tax Certainty Act (H.R. 216/S. 1149): Support bill to make permanent a 20 percent deduction for pass-through income in the Tax Cuts and Jobs Act which expires in 2025. Death Tax Repeal Act of 2019 (H.R. 218/S. 215)

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

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

H.R. 3 - Lower Drug Costs Now Act of 2019 This bill establishes several programs and requirements relating to the prices of prescription drugs. NSBA is monitoring. H.R. 25 - The Fair Tax Act To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R. 116 - Investing in Main Street Act The bill amends the Small Business Investment Act of 1958 to increase from 5 percent to 15 percent of its capital and surplus, the amount a national bank, a member bank of the Federal Reserve System, a nonmember insured bank (to the extent permitted under applicable state law), or a federal savings association may invest in one or more small business investment companies (SBICs), or in any entity established to invest solely in SBICs. NSBA is monitoring. H.R. 128 - Small Business Advocacy Improvements Act H.R. 128 allows the SBA Office of Advocacy to examine the role of small business in international economies and to represent small business views before foreign governments and international entities. NSBA is monitoring. H.R. 190 - Expanding Contracting Opportunities for Small Business Act H.R. 190 raises the dollar amount of sole-source awards so that they are closer in line with the size of current contracts being awarded in the procurement landscape. NSBA supports. H.R. 206 - Encouraging Small Business Innovators Act H.R. 206 makes a series of changes to the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) programs, making them easier for small firms to use. NSBA supports. H.R. 216 - Main Street Certainty Act of 2019 Legislation to make permanent the 20-percent pass-through deduction from the Tax Cuts and Jobs Act. NSBA supports. H.R. 218 - The Death Tax Repeal Act This bill repeals the federal estate, gift, and generation-skipping transfer taxes. NSBA supports. H.R. 222 - Death Tax Repeal Act of 2019 This bill repeals the federal estate, gift, and generation-skipping transfer taxes. NSBA supports. H.R. 226 - Clarity on Small Business Participation in Category Management Act H.R. 226 requires the SBA to report federal spending made through designated best-in-class vehicles, and to report on the dollars spent through these vehicles awarded to small businesses. NSBA supports. H.R. 227 - Incentivizing Fairness in Subcontracting Act Bill allows large prime contractors to take credit for subcontracting to small businesses at lower tiers, provided that prime contractors keep records substantiating subcontracting credit claimed at lower tiers, and creates a new dispute process for small subcontractors to bring non-payment issues to the agencys small business advocate (Offices of Small and Disadvantaged Business Utilization). NSBA supports. H.R. 246 - Stimulating Innovation through Procurement Act The bill requires SBA to coordinate with the senior procurement executives of federal agencies participating in a Small Business Innovation Research (SBIR) Program or a Small Business Technology Transfer (STTR) Program to assist small businesses participating in such programs with commercializing research. NSBA supports. H.R. 275 - Medicare Prescription Drug Price Negotiation Act of 2019 Bill requires the federal government to negotiate lower drug prices for seniors enrolled in the Medicare Part D program. NSBA is monitoring. H.R. 448 - The Medicare Drug Price Negotiation Act Bill makes a series of changes relating to the prices of prescription drugs under the Medicare prescription drug benefit and Medicare Advantage (MA) prescription drug plans (PDPs). NSBA is monitoring. H.R. 582 - The Raise the Wage Act This bill amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage for regular employees over a 7-year period, for tipped employees, and for newly hired employees who are less than 20 years old. NSBA opposes. H.R. 593 - Small Business Owners' Tax Simplification Act of 2019 H.R. 593 introduces a number of provisions to benefit small businesses, such as aligning estimated payment deadlines and tax filing thresholds, as well as tackling inconsistencies in reporting requirements. NSBA supports. H.R. 1046 - The Medicare Negotiation and Competitive Licensing Act of 2019 Bill would authorize the Secretary of Health and Human Services (HHS) to negotiate drug prices and, if drug companies refuse to negotiate in good faith, it would enable the Secretary to issue a competitive license to another company to produce the medication as a generic. NSBA is monitoring. H.R. 1084 - Family Savings Act of 2019 It includes a variety of provisions aimed at making it easier for smaller businesses to offer tax-qualified retirement savings plans to their employees, encouraging individuals to participate in retirement plans, and promoting savings for nonretirement expenses. NSBA is monitoring. H.R. 1185 - The Family and Medical Insurance Leave (FAMILY) Act Legislation which provide workers with up to 12 weeks of partial income while taking family leave. NSBA opposes. H.R.1384 - Medicare for All Act of 2019 H.R. 1384 would create a single-payer, government-funded health care program within two years, eliminating the age 65 threshold for Medicare eligibility. NSBA is monitoring. H.R. 1420 - Energy Efficient Government Technology Act This bill sets forth requirements with respect to increasing the energy efficiency of information technologies and data centers within the federal government. NSBA is monitoring. H.R. 1534 - Federal Employee Paid Leave Act of 2019 Bill would provide federal employees with 12 weeks paid leave for all instances covered by FMLA. NSBA opposes. H.R. 1644 - Save the Internet Act of 2019 Bill would restore net neutrality rules recently repealed by the Federal Communications Commission (FCC). NSBA supports. H.R. 1648 - Small Business Advanced Cybersecurity Enhancements Act of 2019 Amends the Small Business Act to provide for the establishment of an enhanced cybersecurity assistance and protections for small businesses. NSBA supports. H.R. 1649 - Small Business Development Center Cyber Training Act This bill amends the Small Business Act to require the Small Business Administration to establish a program for certifying employees of small business development centers to provide cybersecurity planning assistance to small businesses. NSBA supports. H.R. 1760 - Advanced Nuclear Fuel Availability Act This bill directs the Office of Nuclear Energy in the Department of Energy to develop and deploy high-assay low-enriched uranium for domestic commercial use and to develop a schedule for recovering costs associated with such development. NSBA is monitoring. H.R. 1768 - Diesel Emissions Reduction Act of 2019 This bill reauthorizes through FY2024 a diesel emissions reduction program under which the Environmental Protection Agency provides grants, rebates, or loans for replacing diesel engines or retrofitting the engines with pollution control technologies. NSBA is monitoring. H.R. 1784 - Healthy Families Act Legislation that would allow workers to annually accrue up 56 hours of paid sick leave or seven days of paid sick leave each year. NSBA opposes. H.R. 1909 - The HALOS Act This bill directs the Securities and Exchange Commission (SEC) to revise Regulation D, which exempts certain offerings from SEC registration requirements but prohibits general solicitation or general advertising with respect to such offerings. NSBA supports. H.R. 1922 - Restoring Access to Medication Act of 2019 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to be used for menstrual care products. NSBA supports. H.R. 1927 - Separation of Powers Restoration Act of 2019 This bill modifies the scope of judicial review of agency actions to authorize courts reviewing agency actions to decide de novo (without giving deference to the agency's interpretation) all relevant questions of law, including the interpretation of: (1) constitutional and statutory provisions, and (2) rules made by agencies. NSBA supports. H.R. 1933 - Online Sales Simplicity and Small Business Relief Act of 2019 This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. NSBA is monitoring. H.R. 2114 - Enhancing State Energy Security Planning and Emergency Preparedness Act of 2019 The bill authorizes the Department of Energy (DOE) to provide financial assistance to states for the implementation, review, and revision of a state energy security plan that assesses the state's existing circumstances and proposes methods to strengthen the ability of the state to have a reliable, secure, and resilient energy infrastructure. NSBA is monitoring. H.R. 2331 - The SBA Cyber Awareness Act It require the SBA to report annually to the Congress on the state of its information technology (IT) and cybersecurity systems, the methods it could use to improve cybersecurity, any IT equipment or systems it has that were produced by an entity doing business principally in China, and any recent cybersecurity risks or incidents and subsequent responses. NSBA supports. H.R. 2345 - Clarifying the Small Business Runway Extension Act Amend the Small Business Act to clarify the intention of Congress that the Administrator of the Small Business Administration is subject to certain requirements with respect to establishing size standards for small business concerns. NSBA is monitoring. H.R. 2513 - The Corporate Transparency Act of 2019 Bill would amend the Bank Secrecy Act to require an applicant seeking to form a corporation or limited liability company (LLC) to disclose the beneficial owners of the entity. NSBA opposes the small business requirements section of the bill. H.R. 2603 - the Northern Mariana Islands Small Business Act Gives the Northern Mariana Islands full access to SBA grant and microloan programs. NSBA supports. H.R. 3630 - The No Surprises Act This bill expands restrictions on charging health care plan holders out-of-network rates for certain services. NSBA is monitoring. H.R. 3666 - STRONGER Patents Act of 2019 Measure would make it easier and more affordable for patent holders to enforce their patents. NSBA supports. H.R. 4069 - The Modern Worker Empowerment Act Amend the FLSA to adopt a common-law test to define the term employee. The bill would have the effect of harmonizing the definition of employee for purposes of federal law and thereby minimizing the uncertainty surrounding the determination as to whether an individual is an employee or independent contractor. NSBA is monitoring. H.R. 4387 - To establish Growth Accelerator Fund Competition within the Small Business Administration H.R. 4387 codifies the SBA-initiated Growth Accelerator Fund Competition within the SBA for four years. The program awards $50,000 prizes to the nations most innovative small business accelerators and incubators. NSBA supports. H.R. 4405 - Women's Business Centers Improvements Act of 2019 The Womens Business Centers Improvements Act strengthens the WBC program to ensure that women entrepreneurs across the country have access to the vital counseling and technical training services that can take them from startup to success. NSBA supports. H.R. 4406 - Small Business Development Centers Improvement Act of 2019 This bill reauthorizes the Small Business Development Center Program through FY2023 and otherwise revises the program. NSBA supports. H.R. 4407 - SCORE for Small Business Act of 2019 This bill reauthorizes through FY2022 the Service Corps of Retired Executives (SCORE) program, outlines the duties of the SCORE Association, and requires the Small Business Administration (SBA) to cooperate with the association to carry out the program. NSBA supports. H.R. 4863 - United States Export Finance Agency Act of 2019 To promote the competitiveness of the United States, to reform and reauthorize the United States Export Finance Agency. NSBA supports. H.R. 4907 - TRUST Act The bill establishes bipartisan commissions to make recommendations on each trust fund, and those recommendations would receive a fast-tracked vote in Congress. NSBA is monitoring. H.R. 4931 - Incubator Act of 2019 The purposes for this Act are to support the growth and success of business incubators throughout the country and to stimulate widespread business development and economic growth. NSBA is monitoring. H.R. 5065 - the Prison to Proprietorship Act for Formerly Incarcerated Act H.R. 5065 provides re-entry entrepreneurship counseling and training services for formerly incarcerated individuals. NSBA supports. H.R. 5078 - the Prison to Proprietorship Act H.R. 5078 provides re-entry entrepreneurship counseling and training services for qualified, non-violent and soon to be released incarcerated individuals. NSBA supports. H.R. 5130 - the Capturing All Small Businesses Act of 2019 H.R. 5130 modifies the Small Business Administrations (SBAs) size calculation for employee based firms, allowing them more time to build their competitiveness. NSBA supports. H.R. 5146 - the Unlocking Opportunities for Small Businesses Act of 2019 H.R. 5146 would allow small businesses to leverage past performance experience obtained as part of joint ventures and subcontracts, which otherwise wouldnt be an option, Small businesses that wish to perform as prime contractors are often faced with a dilemma. NSBA supports. H.R. 5377 - Restoring Tax Fairness for States and Localities Act This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return if the adjusted gross income of the taxpayer does not exceed $100 million. NSBA is monitoring. H.R. 6312 - COVID-19 RELIEF for Small Businesses Act of 2020 Legislation that would provide relief to small businesses facing consequences from the ongoing COVID-19 outbreak. NSBA is monitoring. H.R. 6333 - To establish a Small Business Financial Assistance Program to support small businesses during the COVID-19 emergency, and for other purposes. This bill requires the Department of the Treasury to establish a Small Business Financial Assistance Program to provide loans and loan guarantees to small businesses. NSBA is monitoring. H.R. 6349 - Continuity of Business Operations Support Act of 2020 This bill requires the Small Business Administration (SBA) to provide grants to small business development centers, women's business centers, and chapters of the Service Corps of Retired Executives to educate and advise small businesses on specified matters related to COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. H.R. 6361 - Relief for Small Businesses and Nonprofits Act Bill to provide loan and obligation payment relief for small businesses and non-profits affected by the COVID-19 emergency, and for other purposes. NSBA is monitoring. H.R. 6367 - Entrepreneurial Development COVID-19 Response Act of 2020 This bill requires the Small Business Administration to award grants for small business development centers, women's business centers, and chapters of the Service Corps of Retired Executives to provide small businesses with specified assistance related to COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. H.R. 6396 - To provide tax and regulatory relief and health care flexibility to individuals and businesses affected by the 2020 coronavirus pandemic. NSBA is monitoring. S. 92 - Regulations from the Executive in Need of Scrutiny Act of 2019 The REINS Act seeks to restore authority to Congress by allowing lawmakers to have final say on regulations with an estimated economic impact of more than $100 million. NSBA supports. S. 215 - Death Tax Repeal Act of 2019 This bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. The bill also provides for an inflation adjustment to such exemption amount. NSBA supports. S. 463 - The Family and Medical Insurance Leave (FAMILY) Act Legislation which provide workers with up to 12 weeks of partial income while taking family leave. NSBA opposes. S. 673 - Expanding Contracting Opportunities for Small Businesses Act of 2019 Bill increases the size of sole source contract awards for women owned, service-disabled veteran-owned, HUBZone, and socially and economically disadvantaged small businesses, and implements a new eligibility determination process to ensure sole source awards are made to eligible firms. NSBA supports. S. 682 -Save the Internet Act of 2019 Bill would restore net neutrality rules recently repealed by the Federal Communications Commission (FCC). NSBA supports. S. 771 - Small Business Cyber Training Act of 2019 This bill amends the Small Business Act to require the Small Business Administration to establish a program for certifying employees of small business development centers to provide cybersecurity planning assistance to small businesses. NSBA supports. S. 840 - Healthy Families Act Legislation that would allow workers to annually accrue up 56 hours of paid sick leave or seven days of paid sick leave each year. NSBA opposes. S. 909 - Separation of Powers Restoration Act This bill modifies the scope of judicial review of agency actions to authorize courts reviewing agency actions to decide de novo (without giving deference to the agency's interpretation) all relevant questions of law, including the interpretation of: (1) constitutional and statutory provisions, and (2) rules made by agencies. NSBA supports. S. 996 - Microloan Program Enhancement Act of 2019 Bill modifies the microloan program of the Small Business Administration. NSBA supports. S. 1089 - Restoring Access to Medication Act of 2019 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to be used for menstrual care products. NSBA supports. S. 1120 - The Small Business Regulatory Flexibility Improvements Act Bill requires federal agencies to analyze the full impact of a proposed regulation on small businesses during the rulemaking process. NSBA supports. S. 1149 - Main Street Certainty Act of 2019 Legislation to make permanent the 20-percent pass-through deduction from the Tax Cuts and Jobs Act. NSBA supports. S. 1981 - The Women and Minority Equity Investment Act of 2019 Allows women-owned federal contracting firms to take investment by women-owned equity firms and still meet the 51 percent unconditionally owned and controlled standard set by SBA to participate in the WOSB/EDWOSB program. NSBA is monitoring. S.2082 - Support Technology and Research for Our Nation's Growth and Economic Resilience Patents Act Measure would make it easier and more affordable for patent holders to enforce their patents. NSBA supports. S. 2156 - S Corporation Modernization Act Legislation that would make several pro-growth reforms to help S corporations operate more easily, which would improve their ability to raise capital. NSBA supports. S. 2189 - Veteran Small Business Export Promotion Act The Veteran Small Business Export Promotion Act would make permanent the U.S. Small Business Administrations (SBA) current policy of waiving up-front fees for veterans applying for its Export Express, Export Working Capital and International Trade loans of $150,000 or less. NSBA supports. S. 2350 - Online Sales Simplicity and Small Business Relief Act of 2019 This bill prohibits states from imposing a sales tax collection duty on a remote seller for any sale that occurred prior to June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. NSBA is monitoring. S. 2535 - Enhancing Entrepreneurship for the 21st Century Act This bill requires the Department of Commerce to conduct an assessment and analysis of the reasons underlying the decreasing rate of formation of new businesses (i.e., startups) in the United States. NSBA supports. S. 2543 - Prescription Drug Pricing Reduction Act of 2019 Amends titles XI, XVIII, and XIX of the Social Security Act to lower prescription drug prices in the Medicare and Medicaid programs, to improve transparency related to pharmaceutical prices and transactions, to lower patients' out-of-pocket costs, and to ensure accountability to taxpayers, and for other purposes. NSBA is monitoring. S. 2563 - ILLICIT CASH Act To improve laws relating to money laundering. NSBA opposed TITLE IV of the bill regarding beneficial ownership. S. 2733 - TRUST Act The bill establishes bipartisan commissions to make recommendations on each trust fund, and those recommendations would receive a fast-tracked vote in Congress. NSABA is monitoring. S. 3508 - Disaster Protection for Workers' Credit Act of 2020 Legislation will provide for an immediate four-month moratorium on all negative credit reporting and longer protections for people who face lasting financial hardship from the outbreak. The bill will also provide free, unlimited credit reports and credit scores for a year from the end of the crisis. Beyond this crisis, the bill extends these protections to people impacted by future major disasters. NSBA is monitoring. S. 3515 - New Business Preservation Act The New Business Preservation Act which would create a new program at the Treasury Department that will partner with states to invest in promising new businesses alongside private investors in areas of the country that do not currently attract significant equity investment in new businesses. NSBA is monitoring. S. 3518 - COVID-19 Recovery Grants for Small Businesses Act This bill requires the Small Business Administration to provide economic injury grants to certain small businesses, private nonprofit organizations, and small agricultural cooperatives that have suffered a substantial economic injury as a result of COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. S. 3519 - A bill to authorize the Administrator of the Small Business Administration to subsidize payments on loans guaranteed under the 7(a) and 504 loan programs or made using funds under the microloan program, and for other purposes. This bill requires the Small Business Administration (SBA) to pay the principal, interest, and any associated fees owed on certain loans made to small businesses for a six month period. NSBA is monitoring. S. 3524 - Coronavirus Credit Expansion Act This bill increases the maximum loan amount for a small business disaster loan made in response to COVID-19 (i.e., coronavirus disease 2019), and it requires the Small Business Administration to expedite the loan approval process for such loans. NSBA supports. S. 3531 - Small Business Relief from Communicable Disease Induced Economic Hardship Act of 2020 This bill expands the definition of a disaster for which the Small Business Administration (SBA) may provide disaster loans to small business concerns to include communicable diseases for which the government issues a travel alert or travel warning, and it authorizes the SBA to make interest free disaster loans to small businesses affected by a disaster for which the government issues a public health emergency. NSBA is monitoring. S.3541 - A bill to modify requirements relating to small business disaster loans made in response to COVID-19, and for other purposes. This bill establishes certain measures related to small business disaster loans made in response to COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. S. 3551 - Small Business Access to Capital Act of 2020 Bill to help small businesses access capital and create jobs by reauthorizing the successful State Small Business Credit Initiative. NSBA is monitoring. S. 3554 - COVID-19 RELIEF for Small Businesses Act of 2020 This bill establishes measures to provide assistance to small businesses impacted by COVID-19 (i.e., coronavirus disease 2019). NSBA is monitoring. S. 3565 - Small Business and Consumer Debt Collection Emergency Relief Act of 2020 Legislation that would protec

Client expense: $24,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system HR 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds Clarification of expensing provisions relating to electrical components

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

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax H.R. 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system HR 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds

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

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax H.R. 7010 Paycheck Protection Flexibility Act - provisions relating to PPP extension and modification Deductibility of expenses paid with PPP funds

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1869, S. 803 - Restoring Investments in Improvements Act - fix QIP drafting error H.R. 216, S. 1149 - Main Street Certainty Act - make permanent the Qualified Business Income deduction H.R. 218, S. 215 - Death Tax Repeal Act - repeal the federal estate tax Change definition of real property to better reflect a building's electrical distribution system

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

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 216, S. 1149 - Main Street Certainty Act - support permanence of the Qualified Business Income deduction H.R. 1869, S. 803 - Restoring Investments in Improvements Act - support fixing the QIP drafting error in TCJA H.R. 218, S. 215 - Death Tax Repeal Act - repeal of the federal estate tax

Client expense: Not reported · Firm income: $13,500

Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 216/S. 1149, Main Street Tax Certainty Act H.R. 218/S. 215, Death Tax Repeal Act H.R. 748/S. 3548, Coronavirus Aid, Relief, and Economic Security (CARES) Act H.R. 1516/S. 647, Wall Street Tax Act of 2019 H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act of 2019 H.R. 2213/S. 978, Work Opportunity Tax Credit and Jobs Act H.R. 2923/S. 1587, Inclusive Prosperity Act of 2019 H.R. 4805, Access Business Credit Act of 2019 H.R. 5674/S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 6201, Families First Coronavirus Response Act H.R. 6379, Take Responsibility for Workers and Families Act, including provisions relating to country-by-country tax reporting H.R. 6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act S. 3612, Small Business Expense Protection Act of 2020 S. 3995, Remote and Mobile Worker Relief Act of 2020, including provisions relating to state tax certainty for employers and employees S. 4318, American Workers, Families, and Employers Assistance Act, including provisions relating to state tax certainty for employers and employees Proposed rule regarding guidance under Section 958 (rules for determining stock ownership) and section 951A (global intangible low taxed income) (84 Fed. Reg. 29,114-29,133, June 21, 2019) Regulations on guidance related to section 951A (global intangible low-taxed income) and certain guidance related to foreign tax credits (84 Fed. Reg. 29,288-29,370, June 21, 2019) Proposed rule and guidance related to the allocation and apportionment of deductions and foreign taxes, financial services income, foreign tax redeterminations, foreign tax credit disallowance under section 965(g), and consolidated groups (84 Fed. Reg. 69,124-69,180, December 17, 2019) Proposed additional rules regarding base erosion and anti-abuse tax (84 Fed. Reg. 67,046-67,058, December 6, 2019) Proposed rule regarding certain employee remuneration in excess of $1,000,000 under Internal Revenue Code Section 162(m) (84 Fed. Reg. 70,356-70,391, December 20, 2019 Proposed rule regarding guidance involving hybrid arrangements and the allocation of deductions attributable to certain disqualified payments under section 951A (Global Intangible Low-Taxed Income) (85 Fed. Reg. 19,858-19,873, April 8, 2020) Various issues relating to tax extenders, including bonus depreciation, deferral tax provisions, S-Corp tax provisions, and flow-throughs; Tax Cuts and Jobs Act (PL 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; Foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; Canadian digital services tax; global anti-base erosion proposal (GloBE) under pillar two; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): FAQ65; comments on Employee Retention Tax Credit (ERTC) Frequently Asked Questions (FAQs): Additional Modifications; comments on the CARES Act (P.L. 116-136) implementation letter to IRS and Treasury; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders; Comments on Implementation of the Executive Order Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster; Comments on REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Comments on Section 461(l) - Limitations on Excess Business Losses of Noncorporate Taxpayers Issues related to Tax Free Paycheck Protection Program Loan Forgiveness; Comments on Section 301 Investigation of Digital Service Taxes; Public Comment to IRS on Notice 2020-42, Remote Notarization; REG-104591-18: Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts, legislative technical corrections and regulatory comments; N-2020-47: Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan, legislative technical corrections and regulatory comments; REG-112339-19: Credit for Carbon Oxide Sequestration Under Section 45Q, legislative technical corrections and regulatory comments; REG-119307-19: Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, legislative technical corrections and regulatory comments; REG-127732-19: Guidance under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax, legislative technical corrections and regulatory comments; Presidential Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, comments and request for additional guidance from the Department of Treasury; general COVID relief legislation: tax comments for general COVID-19 relief

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

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Citizenship & Immigration Services (BCIS), Bureau of Industry and Security (BIS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Executive Office of the President (EOP), Federal Aviation Administration (FAA), Federal Communications Commission (FCC), Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Energy Regulatory Commission (FERC), Federal Motor Carrier Safety Administration, Federal Reserve System, Federal Trade Commission (FTC), General Services Administration (GSA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), Office of the Comptroller of the Currency (OCC), Patent & Trademark Office (PTO), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Customs & Border Protection, U.S. Trade Representative (USTR), White House Office

Repeal of the Estate Tax Death Tax Repeal Act of 2019 (H.R.222/S.215) Death Tax Repeal Act (H.R.218) Permanently Repeal the Estate Tax Act of 2019 (H.R.521) General tax issues related to Small Business Section 179D - Tax deduction for energy efficient commercial buildings and multifamily buildings (also ENG issue) General tax issues related to Apprenticeship and Job Training 529 Expansion and Modernization Act of 2019 (S.220) (also EDU issue) USA Workforce Tax Credit Act (H.R.1739) (also EDU issue) Technical corrections to Tax Cuts and Jobs Act Tax Extender and Disaster Relief Act of 2019 (S.617) Small Business Tax Equity Act of 2019 (H.R.1118) Consolidated Appropriations Act, 2019 (H.R.21) Bipartisan Budget Act of 2019 (H.R.3877) (also BUD issue) Coronavirus Aid, Relief, and Economic Security (CARES) Act (H.R.748) (also SMB issue)

Client expense: $55,000 · Firm income: Not reported

Government targets: Bureau of Labor Statistics (BLS), Education, Dept of, General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), SENATE, Small Business Administration (SBA), White House Office

House H.R. 2513, the Corporate Transparency Act of 2019 - oppose. H.R. 218, the Death Tax Repeal Act - support. H.R. 216, the Main Street Tax Certainty Act - support. H.R. 2474, the PRO Act - oppose. H.R. 1511, the Stop Underrides Act - oppose. H.R. 3773, the Safe Roads Act - oppose. H.R. 3781, the INSURANCE Act - oppose. H.R. 2782, the Employee Flexibility Act - support. H.R. 3614, the Restricting Credit Checks for Employment Decisions Act, as incorporated within H.R. 3621, the Comprehensive Credit Reporting Enhancement, Disclosure, Innovation, and Transparency Act of 2020 (Comprehensive CREDIT Act of 2020) - oppose. S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. H.R. 4070, the Commonsense Reporting Act - support. H.R. 5259, the Preserving Family Farms Act of 2019 - support. Amendment #194 to H.R. 2, the Moving Forward Act - support. H.R. 6776, the JOBS Credit Act of 2020 - support. H.R. 7010, the Paycheck Protection Program Flexibility Act of 2020 - support. H.R. 6800, the HEROES Act - oppose. H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act - support. H. Res. 1053, the Rule for H.R. 6395, the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 - oppose. H.R. 8038, the Pandemic Preparedness, Response, and Recovery Act of 2020 - support. H.R. 8265 - support. H.R. 7332, the Unfunded Mandates Accountability and Transparency Act. - support. H.R. 7922, the Pandemic Regulatory Cost Relief Act of 2020 - support. H.R. 7923, the Pandemic Recovery Enforcement Flexibility Act of 2020 - support. H.R. 7777, the Paycheck Protection Small Business Forgiveness Act - support. Senate S. 215, the Death Tax Repeal Act - support. S. 1120, the Small Business Regulatory Flexibility Improvements Act - support. S. 1149, the Main Street Tax Certainty Act - support. S. 1889, the True Incorporation Transparency for Law Enforcement (TITLE) Act - oppose. S. 2563, the ILLICIT CASH Act - oppose. S. 1978, the Corporate Transparency Act of 2019 - oppose. S. 665, the Stop Underrides Act - oppose. S. 2033, the Cullum Owings Large Truck Safe Operating Speed Act of 2019 - oppose. S. 1510, the Employee Flexibility Act - support. Confirmation of Jovita Carranza to serve as SBA Administrator - support. S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - support. Senators Sasse, Graham, Tim Scott, Rick Scott, Cruz Amendment to S. 3458, the CARES Act - support. Murray/Gillibrand amendment to H.R. 6201, the Families First Coronavirus Response Act - oppose. S. 2366, the Commonsense Reporting Act - support. S. 2757, the Harmless Error Lesser Penalty for Small Businesses Act, also known as the HELP for Small Businesses Act - support. S. 3833, the Paycheck Protection Program Extension Act - support. S. 3612, the Small Business Expense Protection Act of 2020 - support. Amendment SA 2508, Continuing the Paycheck Protection Program Act, which modifies S. 4321, the Continuing Small Business Recovery and Paycheck Protection Program Act - support. S. 4117, the Paycheck Protection Small Business Forgiveness Act - support. S. 178, the Delivering Immediate Relief to Americas Families, Schools, and Small Businesses Act - support. S. 4708, the Pandemic Preparedness, Response, and Recovery Act of 2020 - support. S. 4321, the Continuing Small Business Recovery and Paycheck Protection Program (CSBRPPP) Act - support. Title LIV of S. 4049, Establishing Beneficial Ownership Information Reporting Requirements - oppose. S. 4317, the SAFE TO WORK Act - support. Testimony Kelly Moore testified before the House Small Business Committee on Putting America Back to Work: The Role of Workforce Development and Small Business Rehiring. July 16, 2020. Comments Department of Labor Notice titled Request for Information; Paid Leave, RIN 1290-ZA03, 85 Fed. Reg. 43264 (July 16, 2020) Department of Treasury Financial Crimes Enforcement Network Notice titled Agency Information Collection Activities; proposed renewal; comment request; renewal without change of anti-money laundering programs for certain financial institutions, Docket No. FINCEN-2020-0009 and OMB Control Nos. 1506-0020, 1506-0030, and 1506-0035, 85 Fed. Reg. 49418 (August 13, 2020) SBA Notice titled Appeals of SBA Loan Review Decisions Under the Paycheck Protection Program, Docket No. SBA-2020-0042, 85 Fed. Reg. 52883 (August 27, 2020) SBA Notice of Interim Final Rule titled Business Loan Program Temporary Changes; Paycheck Protection Program - Treatment of Owners and Forgiveness of Certain Nonpayroll Costs, Docket No. SBA-2020-0044, 85 Fed. Reg. 52881 (August 27, 2020) Other Issues Main Street Lending Program Paycheck Protection Program Economic Injury Disaster Loans Paid Leave Mandates OSHA, Emergency Temporary Standard - oppose COVID-19 Pandemic liability protections

Client expense: $813,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), Treasury, Dept of