A bill to amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.

S. 2942/H.R.7283 to provide that certain contributions by government entities are treated as contributions to capital - ALL S. 3814/H.R. 7481 RESTART ACT - ALL H.R. 7079 Clean Start Back to Work Act - ALL H.R. 6799 Keeping the Lights On Act - ALL H.R. 6800 HEROES Act, Division B Revenue Provisions, Title II - Additional Relief for Worker: Section 20211 Improvements to Employee Retention Credit; Section 20231 Payroll tax deferral for recipients of certain loan forgiveness; and Section 20235 Clarification of treatment of expenses paid or incurred with proceeds from certain loans and grants. Title III - Net operating Losses: Section 20302: Certain taxpayers allowed carryback of net operating losses arising in 2019 and 2020. S. 3612/H.R. 6821 Small Business Expense Protection Act - ALL Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill Cancellation of Indebtedness income- no bill

Client expense: $480,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

Lobbied for extension of certain deadlines associated with like-kind exchanges under IRC Sec. 1031, and opportunity zones under IRC Sec. 1400Z. Lobbied to make permanent the Energy Efficient Commercial Buildings Deduction (H.R. 8547) Lobbied for change in tax treatment of Contributions in Aid of Construction under IRC Section 118 (S. 2942).

Client expense: $252,297 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Tax treatment of Contributions in Aid of Construction, as amended by the Tax Cuts and Jobs Act, including S. 2942 and H.R. 7283

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbied for extension of certain deadlines associated with like-kind exchanges under IRC Sec. 1031, and opportunity zones under IRC Sec. 1400Z. Lobbied for modifications and enhancements to the opportunity zone program. Lobbied for passage of H.R. 2210, the "Invest in America Act," to remove barriers to foreign investment in infrastructure projects created by the Foreign Investment in Real Property Tax Act (FIRPTA) of 1980. Lobbied for more favorable tax treatment of investments in energy-efficient improvements in commercial buildings (IRC Sec. 179D), and expansion of the Historic Tax Credit (IRC Sec. 47), provisions included in H.R. 2. Lobbied for change in tax treatment of Contributions in Aid of Construction under IRC Section 118 (S. 2942). Lobbied for clarification regarding depreciation period of certain multifamily buildings (H.R. 5313).

Client expense: $252,311 · Firm income: Not reported

Government targets: Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Like kind exchanges (Sec. 1031) - no bill H.R. 1680/S.750 The New Market Tax Credits Extension Act - ALL H.R. 6175 REHAB Act - ALL H.R. 1735/S. 781 Carried Interest Fairness Act - ALL S. 1639 Ending the Carried Interest Loophole Act - ALL S. 2942 to provide that certain contributions by government entities are treated as contributions to capital H.R. 748 CARES Act tax provisions [see Sec 2301 Employee Retention Tax Credit Sec 2303 Modifications of NOLs Modification of REIT ownership rule IRC sec. 856(d)] S. 3814 RESTART ACT - ALL H.R. 7079 Clean Start Back to Work Act - ALL H.R. 6799 Keeping the Lights On Act - ALL

Client expense: $560,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

Tax treatment of Contributions in Aid of Construction, as amended by the Tax Cuts and Jobs Act S. 2942, to amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Implementation of tax reform, including pass-through deduction (Sec. 199A), interest limitation (Sec. 163(j)), contributions to capital (Sec. 118), like kind exchanges (Sec. 1031), Opportunity Zones (Sec. 1400 Z),venture capital and partnership issues. H.R. 2210 Foreign Investment in Real Property Act repeal - ALL H.R. 1680/S.750 The New Market Tax Credits Extension Act - ALL H.R. 6175 REHAB Act - ALL H.R. 1735/S. 781 Carried Interest Fairness Act - ALL S. 1639 Ending the Carried Interest Loophole Act - ALL H.R. 1869/S. 803 Restoring Investment in Improvements Act - ALL Tax Technical corrections S. 2942 to provide that certain contributions by government entities are treated as contributions to capital H.R. 748 CARES Act tax provisions [see Sec 2301 Employee Retention Tax Credit Sec 2303 Modifications of NOLs Sec 2307 Technical correction for QIP Modification of REIT ownership rule IRC sec. 856(d)]

Client expense: $320,000 · Firm income: Not reported

Implementation of tax reform, including pass-through deduction (Sec. 199A), interest limitation (Sec. 163(j)), contributions to capital (Sec. 118), like kind exchanges (Sec. 1031), Opportunity Zones (Sec. 1400 Z),venture capital and partnership issues. H.R. 2210 Foreign Investment in Real Property Act repeal - ALL H.R. 1680/S.750 The New Market Tax Credits Extension Act - ALL H.R. 6175 REHAB Act - ALL H.R. 1735/S. 781 Carried Interest Fairness Act - ALL S. 1639 Ending the Carried Interest Loophole Act - ALL H.R. 1869/S. 803 Restoring Investment in Improvements Act - ALL Tax Technical corrections S. 2942 to provide that certain contributions by government entities are treated as contributions to capital H.R. 748 CARES Act tax provisions [see Sec 2301 Employee Retention Tax Credit Sec 2303 Modifications of NOLs Sec 2307 Technical correction for QIP Modification of REIT ownership rule IRC sec. 856(d)]

Client expense: $320,000 · Firm income: Not reported

Lobbied for technical corrections to the Tax Cuts and Jobs Act of 2017, specifically regarding clarifications to the definition of Qualified Improvement Property and the appropriate depreciation period applicable to such property, which was intended to be 15 years (H.R. 748, H.R. 1869, S. 803). Lobbied for the relaxation of rules governing the use of Net Operating Losses (NOL) to offset taxable income, allowing for a 5-year carryback of NOL (CARES Act, H.R. 748). Lobbied for extension of certain deadlines associated with like-kind exchanges under IRC Sec. 1031 Lobbied for passage of H.R. 2210, the "Invest in America Act," to remove barriers to foreign investment in infrastructure projects created by the Foreign Investment in Real Property Tax Act (FIRPTA) of 1980. Lobbied for more favorable investments in energy-efficient improvements in commercial buildings. Lobbied for change in tax treatment of Contributions in Aid of Construction under IRC Section 118 (S. 2942). Lobbied for clarification regarding depreciation period of certain multifamily buildings (H.R. 5313)

Client expense: $312,302 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Implementation of tax reform, including pass-through deduction (Sec. 199A), interest limitation (Sec. 163(j)), contributions to capital (Sec. 118), like kind exchanges (Sec. 1031), Opportunity Zones (Sec. 1400 Z),venture capital and partnership issues. H.R. 1933, To prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes. ALL H.R. 2210 Foreign Investment in Real Property Act repeal - ALL H.R. 1680/S.750 The New Market Tax Credits Extension Act - ALL H.R. 3301 Taxpayer Certainty and Disaster Tax Relief Act, Sec. 141 New Markets Tax Credit H.R. 1735/S. 781 Carried Interest Fairness Act - ALL S. 1639 Ending the Carried Interest Loophole Act - ALL H.R. 1869/S. 803 Restoring Investment in Improvements Act - ALL Tax Technical corrections Energy Efficient Commercial Buildings deduction (Sec. 179D) S. 2942 to provide that certain contributions by government entities are treated as contributions to capital

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

Lobbied for technical corrections to the Tax Cuts and Jobs Act of 2017, specifically regarding clarifications to the definition of Qualified Improvement Property and the appropriate depreciation period applicable to such property, which was intended to be 15 years (H.R. 1869, S. 803). Lobbied for passage of S. 617, the Tax Extender and Disaster Relief Act of 2019. Lobbied for passage of H.R. 2210, the "Invest in America Act," to remove barriers to foreign investment in infrastructure projects created by the Foreign Investment in Real Property Tax Act (FIRPTA) of 1980. Lobbied for more favorable investments in energy-efficient improvements in commercial buildings. Lobbied for change in tax treatment of Contributions in Aid of Construction under IRC Section 118 (S. 2942). Lobbied for clarification regarding depreciation period of certain multifamily buildings (H.R. 5313)

Client expense: $267,016 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Energy, Dept of, Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Tax treatment of Contributions in Aid of Construction, as amended by the Tax Cuts and Jobs Act S. 2942, to amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE