Digital Goods and Services Tax Fairness 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 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

General tax issues; S. 3995, The Remote and Mobile Worker Relief Act of 2020; H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, 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. 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

General lobbying on the following issues: Digital Economy Directives proposed by OECD; State and local Taxation of Digital Good and Services; Corporate Interest Tax Deduction Regulations; Corporate Tax Rates; Dividend Taxation; Pension Smoothing; Foreign Taxation of Digital Services; State and Local Taxation of the Internet; Expensing (Bonus) Depreciation; Like Kind Exchanges; International Tax Regulations; and Term Asset Backed Security Loan Facility (TALF) Program. Lobbying on the following specific legislation: H.R. 748/S. 3548 - Employee Retention Credit; H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019; H.R. 1869/S. 803 - Restoring Investment in Improvement Act; H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019; H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020; H.R. 6802/S.3296 - Accelerate Long-Term Investment Growth Now (ALIGN) Act; H.R. 8056 - Remote Worker Relief Act of 2020; S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019; S.3995 - Remote and Mobile Worker Relief Act of 2020; and S. 4318 - American Workers, Families, and Employers Assistance Act.

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

Government targets: HOUSE OF REPRESENTATIVES, 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. 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

H.R. 748/S. 3548 - Employee Retention Credit H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 H.R. 1869/S. 803 - Restoring Investment in Improvement Act H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020 H.R. 6802/S. 3296 - Accelerate long-term Investment Growth Now Act (ALIGN Act) H.R. 8056 - Remote Worker Relief Act of 2020 S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 S. 3995 - Remote and Mobile Worker Relief Act of 2020 S. 4318 - American Workers, Families, and Employers Assistance Act Digital Economy Directives proposed by OECD State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation Pension Smoothing Foreign Taxation of Digital Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation Like Kind Exchanges of Spectrum International Tax Regulations Term Asset Backed Security Loan Facility (TALF) Program

Client expense: $2,240,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), SENATE, Treasury, Dept of, White House Office

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services. Issues related to tax treatment of spectrum swaps Issues related to the taxation of digital goods and services

Client expense: $2,354,184 · Firm income: Not reported

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

-HR 1452 - Import Tax Relief Act of 2019 - all provisions related to cable. -HR 1725 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -HR 5419 - Gig Is Up Act - all provisions related to cable. -HR 6844 - Employer and Employee COVID Protection Act - all provisions related to cable. -HR 7337 - To provide that an eligible facilities request under section 6409(a) of the Middle Class Tax Relief and Job Creation Act of 2012 is categorically excluded from the requirement to prepare certain environmental or historical preservation reviews - all provisions related to cable. -HR 7360 - To amend the Middle Class Tax Relief and Job Creation Act of 2012 to codify the 60-day time frame for certain eligible facilities requests - all provisions related to cable. -S 73 - End Taxpayer Subsidies for Drug Ads Act - all provisions related to cable. -S 577 - Import Tax Relief Act of 2019 - all provisions related to cable. -S 765 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -S 2867 - Rural Broadband Investment Tax Credit Act - all provisions related to cable.

Client expense: $3,110,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Office of Science & Technology Policy (OSTP), SENATE, White House Office

Taxation of digital goods, generally; S. 765/H.R. 1725, Digital Goods and Services Tax Fairness Act of 2019; Corporate taxation, generally; S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - provisions related to corporate tax; S.3995, Remote and Mobile Worker Relief Act; H.R. 8406, The HEROES Act - provisions related to corporate tax

Client expense: $810,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, 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. 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

General tax issues; S. 3995, The Remote and Mobile Worker Relief Act of 2020; H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: Digital Economy Directives proposed by OECD; State and local Taxation of Digital Good and Services; Corporate Interest Tax Deduction Regulations; Corporate Tax Rates; Dividend Taxation; Pension Smoothing; Foreign Taxation of Digital Services; State and Local Taxation of the Internet Expensing (Bonus) Depreciation; State Payroll Tax Withholding; Like Kind Exchanges; and TALF ABS Program. Lobbying on the following specific legislation: H.R. 748/S. 3548 - Employee Retention Credit; H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019; H.R. 1869/S. 803 - Restoring Investment in Improvement Act; H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019; H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020; H.R. 6802/S.3296 - Accelerate Long-Term Investment Growth Now (ALIGN) Act; S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019; and S.3995 - Remote and Mobile Worker Relief Act of 2020.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

Client expense: $2,480,496 · Firm income: Not reported

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

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 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, legislative technical corrections, regulatory guidance, 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; implementation of the CARES Act (P.L. 116-136); comments on 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; general business tax credits; digital services taxes, GILTI high tax exception, Cornyn loan expense deductibility bill; tax extenders

Client expense: $12,300,000 · 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 Labor Statistics (BLS), 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), 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

H.R. 748/S. 3548 - Employee Retention Credit H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 H.R. 1869/S. 803 - Restoring Investment in Improvement Act H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020 H.R. 6802/S. 3296 - Accelerate long-term Investment Growth Now Act (ALIGN Act) S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 S. 3995 - Remote and Mobile Worker Relief Act of 2020 Digital Economy Directives proposed by OECD State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation Pension Smoothing Foreign Taxation of Digital Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation State Payroll Tax Withholding Like Kind Exchanges TALF ABS program

Client expense: $2,534,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Economic Council (NEC), Office of Science & Technology Policy (OSTP), SENATE, Treasury, Dept of, White House Office

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

Client expense: $2,480,496 · Firm income: Not reported

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

-HR 1452 - Import Tax Relief Act of 2019 - all provisions related to cable. -HR 1725 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -HR 5419 - Gig Is Up Act - all provisions related to cable. -HR 6844 - Employer and Employee COVID Protection Act - all provisions related to cable. -HR 7337 - To provide that an eligible facilities request under section 6409(a) of the Middle Class Tax Relief and Job Creation Act of 2012 is categorically excluded from the requirement to prepare certain environmental or historical preservation reviews - all provisions related to cable. -HR 7360 - To amend the Middle Class Tax Relief and Job Creation Act of 2012 to codify the 60-day time frame for certain eligible facilities requests - all provisions related to cable. -S 73 - End Taxpayer Subsidies for Drug Ads Act - all provisions related to cable. -S 577 - Import Tax Relief Act of 2019 - all provisions related to cable. -S 765 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -S 2867 - Rural Broadband Investment Tax Credit Act - all provisions related to cable.

Client expense: $3,650,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE

Taxation of digital goods, generally; S. 765/H.R. 1725, Digital Goods and Services Tax Fairness Act of 2019; Corporate taxation, generally; S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - provisions related to corporate tax rate; S.3995, Remote and Mobile Worker Relief Act

Client expense: $930,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, Transportation, Dept of (DOT)

Issues related to tax including the Digital Goods and Services Tax Fairness Act (S. 765/H.R. 1725) and issues related to digital tax.

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

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

General tax issues; H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 765 - Digital Goods and Services Tax Fairness Act of 2019-- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services, all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 748/S. 3548 - Employee Retention Credit; H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019; H.R. 1869/S. 803 - Restoring Investment in Improvement Act; H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019; H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020; S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019; and General lobbying on digital Economy Directives proposed by OECD State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation International Taxation Regulations Pension Smoothing Foreign Taxation of Digital Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation State Payroll Tax Withholding.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services, all provisions.

Client expense: $2,280,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

Client expense: $3,007,634 · Firm income: Not reported

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

H.R. 748/S. 3548 - Employee Retention Credit H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 H.R. 1869/S. 803 - Restoring Investment in Improvement Act H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019 H.R. 5674 - Mobile Workforce State Income Tax Simplification Act of 2020 S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 Digital Economy Directives proposed by OECD State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation International Taxation Regulations Pension Smoothing Foreign Taxation of Digital Services State and Local Taxation of the Internet Expensing (Bonus) Depreciation State Payroll Tax Withholding

Client expense: $2,430,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

Taxation of digital goods, generally; S. 765/H.R. 1725, Digital Goods and Services Tax Fairness Act of 2019; Corporate taxation, generally; S. 3548, the Coronavirus Aid, Relief, and Economic Security (CARES) Act - provisions related to corporate tax rate

Client expense: $910,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Highway Traffic Safety Administration (NHTSA), SENATE, Transportation, Dept of (DOT)

-HR 1452 - Import Tax Relief Act of 2019 - all provisions related to cable. -HR 1725 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -HR 5419 - Gig Is Up Act - all provisions related to cable. -S 73 - End Taxpayer Subsidies for Drug Ads Act - all provisions related to cable. -S 577 - Import Tax Relief Act of 2019 - all provisions related to cable. -S 765 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -S 2867 - Rural Broadband Investment Tax Credit Act - all provisions related to cable.

Client expense: $3,540,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE

Issues related to tax including the Digital Goods and Services Tax Fairness Act (HR 1725 and S 765) and issues related to digital tax.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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. 6074, Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 H.R. 6201, Families First Coronavirus Response Act 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 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, legislative technical corrections, regulatory guidance, 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

Client expense: $15,770,000 · 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 Labor Statistics (BLS), Bureau of Reclamation, Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), 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), 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), 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

H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 Digital Economy Directives propose by European Community Mobile Workforce State Income Legislation Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation International Taxation Regulations 40% Excise Tax on High Cost Health Insurance Plans State and Local Taxation on the Internet Expensing (Bonus) Depreciation Repatriation Tax Regulations

Client expense: $2,870,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services, all provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Lobbying on the following specific legislation: H.R.1725/S.765 - Digital Goods and Services Tax Fairness Act of 2019; H.R.1869/S.803 - Restoring Investment in Improvement Act; H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019; and S.604 - Mobile Workforce State Income Tax Simplification Act of 2019. General lobbying on the following tax issues and draft legislation: Digital Economy Directives proposed by the European Community; state and local taxation of digital goods and services; corporate interest tax deduction regulations; corporate tax rates; dividend taxation; international tax regulations; 40% excise tax on high cost health insurance plans; pension smoothing; and foreign taxation of digital services.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: corporate taxation; employer provided benefits; taxation of international data; and implementation of the Tax Cuts and Jobs Act, including provisions related to GILTI. Lobbying on the following specific bills: S. 604 - Mobile Workforce State Income Tax Act of 2019 (all provisions); S.617 - Tax Extender and Disaster Relief Act of 2019 and H.R.3301 - Tax Payer Certainty and Disaster Tax Relief Act of 2019 (provisions related to section 181 of the tax code); S.684 - Middle Class Health Benefits Tax Repeal Act of 2019; S. 765 /H.R. 1725 - Digital Goods and Services Tax Fairness Act of 2019 (all provisions); and S.803/H.R.1869 - Restoring Investment in Improvements Act (restoring the 15-year depreciation recovery period for Qualified Improvement Property (all provisions); and H.R.1865 - Further Consolidated Appropriations Act of 2020.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services, all provisions.

Client expense: $2,411,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.Con.Res 41 Expressing the sense of Congress that a carbon tax would be detrimental to the United States economy. H.R. 1223, Stop the Tax Hike on Charities and Places of Worship Act H.R. 1994, SECURE Act H.R. 3063 - Business Activity Tax Simplification Act (BATSA) H.R. 748, Middle Class Health Benefits Tax Repeal Act of 2019 Issues related to FTC implementation Issues related to GILTI implementation Issues related to indexing capital gains taxes to inflation Issues related to tax extenders S. 1129/H.R. 1384, Medicare for All Act of 2019 S. 1194, Tax Filing Simplification Act of 2019/ H.R. 2297 Tax Filing Simplification Act of 2019 S. 157, Student Empowerment Act S. 172, the Health Insurance Tax Relief Act S. 321, Retirement Security Act of 2019 S. 617Tax Extender and Disaster Relief Act of 2019 S. 617, The Tax Extender and Disaster Relief Act of 2019 S.343/ H.R. 1027 - Fairness for Every Driver Act S.647/H.R. 1516, the Wall Street Tax Act S.765 / HR 1725, Digital Goods and Services Tax Fairness Act S.80, The Jobs and Premium Protection Act TD. 111-8, Protocol Amending Tax Convention with Luxembourg TD. 112-1, Protocol Amending Tax Convention with Swiss Confederation TD. 113-4, The Protocol Amending the Tax Convention with Spain TD. 114-1, Protocol Amending the Tax Convetion with Japan The Driving America Forward Act S.1094 H.R. 5363, the FUTURE Act H.R. 5377, the Restoring Tax Fairness for States and Localities Act H.R_, The Growing Renewable Energy and Efficiency Now (GREEN) Act Issues related to the Foreign Investment in Real Property Act (FIRPTA) H.R. 4742, Tax on Nicotine

Client expense: $70,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

WT Docket No. 17-79; WC Docket No. 17-84, Accelerating Wireless Broadband Deployment Barriers to Infrastructure Investment Declaratory Ruling Third Report and Order American Vision for Safer Transportation Through Advancement of Revolutionary Technologies American Vision for Safer Transportation Through Advancement of Revolutionary Technologies Docket Number: 180821780-8780-01, Comments on Developing the Administrations Approach to Consumer Privacy Issues Related to 5G Issues Related to Intellectual Property Issues Related to Mergers MB Docket No. 05-311, Implementation of Section 621(a)(1) of the Cable Communications Policy Act of 1984 as Amended by the Cable Television Consumer Protection and Competition Act of 1992 Second Further Notice of Proposed Rulemaking MB Docket No. 17-105, Modernization of Media Regulation Initiative MB Docket No. 18-202, Childrens Television Programming Rules S.765 / HR 1725, Digital Goods and Services Tax Fairness Act Satellite Television Access Reauthorization Act of 2014 Save the Internet Act

Client expense: $70,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of

H.R. 1725/S. 765 - Digital Goods and Services Tax Fairness Act of 2019 H.R. 1869/S. 803 - Restoring Investment in Improvement Act H.R. 4796 - Mobile Workforce State Income Tax Simplification Act of 2019 S. 604 - Mobile Workforce State Income Tax Simplification Act of 2019 Digital Economy Directives proposed by European Community State and local Taxation of Digital Good and Services Corporate Interest Tax Deduction Regulations Corporate Tax Rates Dividend Taxation International Taxation Regulations 40% Excise Tax on High Cost Health Insurance Plans Pension Smoothing Foreign Taxation of Digital Services

Client expense: $2,604,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Treasury, Dept of, White House Office

Issues impacting corporate taxation and employer provided benefits, issues related to international data taxation S 604, Mobile Workforce State Income Tax Simplification Act of 2019, all provisions S 617, Tax Extender and Disaster Relief Act of 2019 / HR 3301 Tax Payer Certainty and Disaster Tax Relief Act of 2019, provisions relating to section 181 of the tax code S 765/HR 1725, Digital Goods and Services Fairness Act of 2019, all provisions Implementation of the Tax Cuts and Jobs Act including provisions related to GILTI HR 1869/S 803, Restoring Investment in Improvements Act, restores the fifteen year depreciation recovery period for Qualified Improvement Property, all provisions S 684, Middle Class Health Benefits Tax Repeal Act of 2019 HR 1865, The Further Consolidated Appropriations Act of 2020

Client expense: $2,440,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Agency (NSA), Natl Security Council (NSC), Natl Telecommunications & Information Administration (NTIA), Office of Science & Technology Policy (OSTP), Office of the Vice President of the United States, SENATE, Treasury, Dept of, White House Office

S. 765 - Digital Goods and Services Tax Fairness Act of 2019- a bill to promote neutrality, simplicity, and fairness in the taxation of digital goods and digital services, all provisions.

Client expense: $4,411,000 · Firm income: Not reported

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

-HR 1452 - Import Tax Relief Act of 2019 - all provisions related to cable. -HR 1725 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -HR 5419 - Gig Is Up Act - all provisions related to cable. -S 73 - End Taxpayer Subsidies for Drug Ads Act - all provisions related to cable. -S 577 - Import Tax Relief Act of 2019 - all provisions related to cable. -S 765 - The Digital Goods and Services Tax Fairness Act - all provisions related to cable. -S 2867 - Rural Broadband Investment Tax Credit Act - all provisions related to cable.

Client expense: $4,650,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, White House Office

H.R. 218/S. 215, Death Tax Repeal 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. 4796/S. 609, Mobile Workforce State Income Tax Simplification Act of 2017 H.R. 4805, Access Business Credit Act of 2019 S. 604, Mobile Workforce State Income Tax Simplification Act of 2019 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 on guidance under section 6033 regarding reporting requirements of exempt organizations (84 Fed. Reg. 47,447-47,454, September 10, 2019) Proposed rule on regulations under section 382(h) related to built-in gain and loss (84 Fed. Reg. 47,455-47,473, September 10, 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) 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, legislative technical corrections, regulatory guidance, 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; Secretariat proposal for a unified approach under pillar one

Client expense: $16,900,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Labor Statistics (BLS), 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), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Economic Council (NEC), 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), 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

H.R. 1725/S. 765, Digital Goods and Services Tax Fairness Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax reform, including the Digital Goods and Services Tax Fairness Act (HR 1725 and S 765) and tax extenders.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE