Claiming Losses After Disasters Act

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); Guidance under section 1202 regarding Qualified Small Business Stock; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines, tax filing season and recommendations to reduce backlog, including suspending automated notices and offering broad penalty relief: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief, timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers; Exempt organization issues, including group rulings; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International issues, including proposed international form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, and section 254A.

Client expense: $1,310,000 · Firm income: Not reported

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

Support H.R. 315,Medicare Sequester COVID Moratorium Act, a bill to amend the Coronavirus Aid, Relief, and Economic Security Act to extend the temporary suspension of Medicare sequestration; Support H.R. 1332 and S.368,Telehealth Modernization Act, a bill to amend title XVIII of the Social Security Act to make permanent certain telehealth flexibilities under the Medicare program related to the COVID-19 public health emergency; Discussion with the Center for Medicare and Medicaid Innovation (CMMI) about the Radiation Oncology Alternative Payment Model; Support H.R. 1868, a bill that, among other health care provisions, would eliminate the 2% across-the-board cut to all Medicare payments, known as sequestration, until the end of 2021; Support H.R. 2455, The Resetting the Impact Act (TRIA), a bill to amend the IMPACT Act of 2014 to reset data collection and the development of a payment system technical prototype for post-acute care providers under the Medicare program to take into account the effects of COVID-19; Support H.R. 3173/ S.3018, Improving Seniors Timely Access to Care Act of 2021, a bill to amend title XVIII of the Social Security Act to establish requirements with respect to the use of prior authorization under Medicare Advantage plans, and for other purposes; Support H.R. 1887/ S. 4009, Rural Hospital Support Act, a bill to make permanent the Medicare Dependent Hospital (MDH) and Low-volume Adjustment programs and rebases the MDH and Sole Community Hospital programs; Support relief for Medicare advanced payments; Discussion with CMMI about the priorities for alternative payment models; Support HR 4587, Value in Health Care Act of 2021, a bill to direct the Secretary of Health and Human Services to revise certain regulations in relation to the Medicare shared savings program and other advanced alternative payment arrangements to encourage participation in such program, and for other purposes; Support HR 3746, Accountable Care in Rural America Act, a bill to amend title XVIII of the Social Security Act to improve the benchmarking process for the Medicare Shared Savings Program; Support H.R. 5425/ S. 1988, Protecting Rural Telehealth Access Act, a bill to amend title XVIII of the Social Security Act to protect access to telehealth services under the Medicare program; Letter asking Congress to address two important issues by the end of the year: an extension of the moratorium on Medicare sequester cuts, as well as preventing the Statutory Pay-As-You-Go (PAYGO) sequester from taking effect; Letter urging Congress to remove the reductions to the Medicaid disproportionate share hospital (DSH) program and uncompensated care pools from the Build Back Better Act; Support H.R. 5674/ S. 3061Medicare Mental Health Inpatient Equity Act of 2021, a bill to amend title XVIII of the Social Security Act to eliminate the 190-day lifetime limit on inpatient psychiatric hospital services under the Medicare Program; Letter to the HHS secretary asking for PHE extension and urging HHS to extend the declaration for at least 90 days; Letter to the HHS secretary asking to renew the COVID-19 PHE; Letter to CMS urging changes to MA prior authorization requirements for PHE; Letter expressing our disappointment that Congress is adjourning for April recess without addressing the needs of hospitals and health systems and urging Congress to act to ensure health care providers have the critical relief, including but not limited to extending the Medicare sequester relief, adding more PRF dollars, and providing flexibility in the repayment terms for Medicare accelerated and advance repayments; Provide comments in response to the (CMS) request for information regarding access to coverage and care in the Medicaid and Childrens Health Insurance Program (CHIP) programs. The critical components for a comprehensive access and coverage strategy for Medicaid and CHIP should include: Robust outreach and enrollment efforts to secure and maintain coverage for eligible individuals and families, as well as ensure beneficiary knowledge of how to use this coverage, Standards to ensure timely and equitable access to quality care, and Provider payments that are sufficient to enable beneficiaries' access to quality care; Provide comments in response to the Department of Homeland Securitys (DHS) proposed rule to codify standards and clarify policies that govern public charge determinations. Public charge determinations assess how likely it is that an individual will become dependent on government assistance (public benefits) for support and subsistence. These policy clarifications are intended to help immigrants and their family members better understand when the use of certain public benefits could impact their future immigration status and address the chilling effects of the now-repealed 2019 public charge final rule. The AHA supports DHSs efforts to clarify policies regarding how public charge determinations are made to help reverse the damaging effects of the repealed 2019 public charge rule; A bill to amend title XIX of the Social Security Act to expand the availability of mental, emotional, and behavioral health services under the Medicaid program; Letter urging Congress to halt further cuts to hospital payments. Need to stop a harmful Medicare payment cut to providers that will go into effect July 1 without congressional action. Specifically, a 1% Medicare sequester cut took effect April 1, and that cut will increase to 2% on July 1 if Congress does not act. This will result in billions of dollars being cut from hospitals and health systems by the end of the year; Submitted comment letter regarding Medicare Program; Inpatient Rehabilitation Facility Prospective Payment System for Federal Fiscal Year 2023 and Updates to the IRF Quality Reporting Program. We note that the proposed IRF PPS labor-related share would only modestly shift upward from 72.9% in FY 2022 to 73.2% in FY 2022. AHA is concerned that these changes neither align regarding massive cost growth in recent months and years; Provide Comments on the Medicare Program - Prospective Payment System and Consolidated Billing for Skilled Nursing Facilities and Updates to the Quality Reporting Program and Value-Based Purchasing Program for Federal Fiscal Year 2023 which stated the Proposed FY 2023 Payment Update warrants closer examination and we urge CMS to discuss in the final rule how the agency will account for these increased costs. The timing of this proposed net decrease in payments could not be worse, given the well-documented impact of the COVID-19 public emergency (PHE) on the SNF and nursing home field; Letter sent to the bipartisan, bicameral Leadership of the House and Senate, urging Congress to act to prevent further Medicare sequester cuts scheduled to take effect on July 1; Submitted comment letter about inpatient and long-term care hospital prospective payment system proposed rule for fiscal year 2023. Concerned that CMS is proposing policies and payment adjustment that do not take into account the current the COVID-19 public health emergency (PHE) and its atypical market forces and pandemic-driven aberrations affecting the utilization and cost of providing LTCH services. Specifically, we are concerned by proposals for an inadequate market basket update and an untenable spike in the high-cost outlier threshold; Letter urges Congress to call on CMS to make changes to the hospital inpatient prospective payment system (IPPS) proposed rule for fiscal year (FY) 2023 in order to ensure that Medicare payments for acute care services more accurately reflect the cost of providing hospital care to patients and communities; Support the bipartisan Dear Colleague letters that ask CMS to make critical changes to the hospital inpatient prospective payment system proposed rule for fiscal year (FY) 2023 to more accurately reflect the cost of providing hospital care to patients; Support HR 8487/ S 3173 Improving Seniors Timely Access to Care Act of 2022, a bill to amend title XVIII of the Social Security Act to establish requirements with respect to the use of prior authorization under Medicare Advantage plans; Support HR 8747 Assistance for Rural Community Hospitals Act of 2022 or the ARCH Act of 2022, a bill to amend title XVIII of the Social Security Act to extend Medicare-dependent hospital and Medicare low-volume hospital payments; Oppose HR 1330/ S 4130 Patient Access to Higher Quality Health Care Act of 2022, a bill to repeal changes made by health care reform laws to the Medicare exception to the prohibition on certain physician referrals for hospitals, and for other purposes; Support HR 8188/ S4449 Saving Access to Laboratory Services Act, a bill to amend title XVIII of the Social Security Act to improve the accuracy of market-based Medicare payment for clinical diagnostic laboratory services, to reduce administrative burdens in the collection of data, and for other purposes; Letter urged Congress to prevent the Statutory Pay-As-You-Go Act of 2010 (Statutory PAYGO) sequester from taking effect at the end of this session of Congress. Failure to waive Statutory PAYGO sequester cuts would result in $38 billion in Medicare cuts in fiscal year 2023 which would have a devastating impact on the health care field, destabilizing health care access; Letter expressing opportunities to increase participation, enhance efficacy of Medicare Access and CHIP Reauthorization Act (MACRA) programs, and further transition our health care system from volume to value; Letter to provide feedback on the cybersecurity policy proposals released in Senator Warner report. Hospitals and health systems have prioritized protecting patients and defending their networks from cyberattacks. However, they need support from the federal government as the field continues to face targets from sophisticated cyber adversaries and nation-states; Letter to leadership encouraging Congress to take steps to provide relief to those seeking and administering behavioral health care; Support HR 7744, Building Americas Health Care Workforce Act, a bill to amend title XI of the Social Security Act to extend beyond the COVID-19 emergency period, with certain modifications, the Emergency Declaration Blanket Waiver relating to training and certification of nurse aides to alleviate burdens imposed on staff of skilled nursing facilities and nursing facilities.

H.R.1797 - Repeatedly Flooded Communities Preparation Act (Earl Blumenauer, D-OR-3), ALL PROVISIONS H.R.1066 - Wildfire Recovery Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1438 - FLOODS Act (Mikie Sherrill, D-NJ-11) , ALL PROVISIONS oSenate Version: S.558 - FLOODS Act (Roger Wicker, R-MS) , ALL PROVISIONS H.R.1936 - Climate Resilient Communities Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1984 - Disaster Savings and Resilient Construction Act of 2021 (Bill Pascrell, Jr. D-NJ-9) , ALL PROVISIONS H.R.1640 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (David Kustoff, R-TN-8) , ALL PROVISIONS H.R.2016 - Federal Disaster Assistance Coordination Act (Jenniffer Gonzalez-Colon, R-PR-At Large) , ALL PROVISIONS S.1432 - POWER ON Act of 2021 (John Cornyn, R-TX) oHouse Version: H.R.2885 - POWER ON Act of 2021 (Eddie Bernice Johnson, D-TX-30) , ALL PROVISIONS S.1581 - Flood Mapping Modernization and Homeowner Empowerment Pilot Program Act of 2021(Richard Durbin, D-IL) , ALL PROVISIONS House Version: H.R.3161 - Flood Mapping Modernization and Homeowner Empowerment Pilot Program Act of 2021 (Mike Quigley, D-IL-5) , ALL PROVISIONS H.R.3209 - Disaster Safe Power Grid Act of 2021 (Joe Neguse, D-CO-2) , ALL PROVISIONS S.1688 - Federal Flood Risk Management Act of 2021 (Chris Van Hollen, D-MD) , ALL PROVISIONS S.1673 - 30 30 Termination Act (Roger Marshall, R-KS) , ALL PROVISIONS S.1805 - SHELTER Act (Michael Bennet, D-CO) , ALL PROVISIONS S.1879 - SAFER Act (Thom Tillis, R-NC) , ALL PROVISIONS H.R.3925 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Gus Bilirakis, R-FL-12) , ALL PROVISIONS S.2150 - Wildland Fire Mitigation and Management Commission Act of 2021 (Mitt Romney, R-UT) , ALL PROVISIONS House Version: H.R.4082 - Wildland Fire Mitigation and Management Commission Act of 2021 (John Curtis, R-UT-3) , ALL PROVISIONS H.R.4518 - Wildfire Prevention and Drought Mitigation Act of 2021 (Yvette Herrell, R-NM-2) , ALL PROVISIONS S.2404 - Western Wildfire Support Act of 2021 (Catherine Cortez Masto, D-NV) , ALL PROVISIONS S.2359 - Gulf Coast Hurricane Aid Act of 2021 (John Kennedy, R-LA) , ALL PROVISIONS H.R.4675 - Disaster Mitigation and Tax Parity Act of 2021 (Mike Thompson, D-CA-5) Senate Version: S.2432 - Disaster Mitigation and Tax Parity Act of 2021 (Dianne Feinstein, D-CA) , ALL PROVISIONS S.2471 - Reforming Disaster Recovery Act (Brian Schatz, D-HI) , ALL PROVISIONS S.2633 - A bill to require the Administrator of the National Oceanic and Atmospheric Administration to award grants to certain entities for purposes of carrying out climate-resilient living shoreline projects that protect coastal communities, and for other purposes (Chris Murphy, D-CT) , ALL PROVISIONS H.R.5010 - FIRE Act (Mike Garcia, R-CA-25) , ALL PROVISIONS H.R.5027 - Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5280 - Local Resiliency Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.5298 - Disaster Assistance Equity Act of 2021 (Jerrold Nadler, D-NY-10) , ALL PROVISIONS S.2789 - Extending Government Funding and Delivering Emergency Assistance Act (Richard Shelby, R-AL) , ALL PROVISIONS H.R.5304 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS H.R.5305 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.2806 - Wildfire Emergency Act of 2021 (Dianne Feinstein, D-CA) , ALL PROVISIONS H.R.5383 - Grid Hardening Act of 2021 (Jerry McNerney, D-CA-9) , ALL PROVISIONS H.R.5477 - Federal Agency Climate PREP Act (Carolyn Maloney, D-NY-12) , ALL PROVISIONS S.2947 - Flood Risk Transparency for Homebuyers Act (Marco Rubio, R-FL) , ALL PROVISIONS House Version: H.R.5556 - Flood Risk Transparency for Homebuyers Act (Mario Diaz-Balart, R-FL-25) , ALL PROVISIONS H.R.5689 - Resilient AMERICA Act (Peter DeFazio, D-OR-4) , ALL PROVISIONS H.R.5641 - SPEED Recovery Act (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5668 - FEMA Relief Extension Act (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5673 - Safeguarding Tomorrow through Ongoing Risk Mitigation Technical Corrections Act (Dina Titus, D-NV-1) , ALL PROVISIONS S.3092 - FIRE Act (Alex Padilla, D-CA) , ALL PROVISIONS S.3093 - Disaster Equity and Fairness Act (Alex Padilla, D-CA) , ALL PROVISIONS House Version: H.R.5780 - Disaster Equity and Fairness Act (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5774 - Expediting Disaster Recovery Act (Garret Graves, R-LA-6) , ALL PROVISIONS H.R.5781 - National Wildland Fire Risk Reduction Program Act (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5782 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS S.3156 - A bill to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Amy Klobuchar, D-MN) , ALL PROVISIONS S.3173 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for personal casualty losses arising from major disasters (John Kennedy, R-LA) , ALL PROVISIONS H.R.6110 - To require the Department of Housing and Urban Development to conduct an annual risk assessment of properties receiving tenant-based or project-based rental assistance for lead-based hazards, and for other purposes (Al Lawson, Jr., D-FL-5) , ALL PROVISIONS H.R.6115 - To amend the Federal Funding Accountability and Transparency Act of 2006 to require the Director of the Office of Management and Budget and the Secretary of the Treasury to track and disclose funding and outlays relating to disasters and emergencies on a centralized website, and for other purposes (Scott Peters, D-CA-52) , ALL PROVISIONS H.R.6138 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes (Eric Swalwell, D-CA-15) , ALL PROVISIONS S.3502 - Achieving Equity in Disaster Response, Recovery, and Resilience Act of 2022 (Gary Peters, D-MI) , ALL PROVISIONS S.3510 - A bill to require the Director of the Office of Management and Budget to issue guidance with respect to natural disaster resilience, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS S.3531 - National Climate Adaptation and Resilience Strategy Act - To require the Federal Government to produce a national climate adaptation and resilience strategy, and for other purposes (Christ Coons, D-DE) , ALL PROVISIONS oHouse Version: H.R.6461 - National Climate Adaptation and Resilience Strategy Act (Scott Peters, D-CA-52) , ALL PROVISIONS S.3533 - Volcanic Ash and Fumes Act of 2022 - To amend the John D. Dingell, Jr. Conservation, Management, and Recreation Act to improve the National Volcano Early Warning and Monitoring System, and for other purposes (Brian Schatz, D-HI) , ALL PROVISIONS H.R.6492 - To establish a climate resilience workforce, and for other purposes (Pramila Jayapal, D-WA-7) , ALL PROVISIONS H.R.6336 - Western Wildfire Support Act of 2021 - To improve Federal activities relating to wildfires, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.6617 - Further Additional Extending Government Funding Act - Making further continuing appropriations for the fiscal year ending September 30, 2022, and for other purposes (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.3621 - A bill to direct the Secretary of the Interior to establish to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Mazie Hirono, D-HI) , ALL PROVISIONS oHouse Version: H.R.6654 - To direct the Secretary of the Interior to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Rul Grijalva, D-AZ-3) , ALL PROVISIONS H.R.6779 - To direct the Secretary of Energy to establish a program to reduce the vulnerability of the electric grid to physical attack, cyber attack, and other events, including by ensuring that large power transformers and other critical electric grid equipment are strategically located to ensure timely replacement of such equipment as may be necessary, and for other purposes (Conor Lamb, D-PA-17) , ALL PROVISIONS S.3817 - A bill to improve the forecasting and understanding of tornadoes and other hazardous weather, and for other purposes (Roger Wicker, R-MS) , ALL PROVISIONS H.R.7211 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act, review a final rule of the Federal Emergency Management Agency, and for other purposes (John Katko, R-NY-24) , ALL PROVISIONS S.3875 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS House Version: H.R.7242 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Sharice Davids, D-KS-3) , ALL PROVISIONS H.R.7305 - To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages (Mike Thompson, D-CA-5) , ALL PROVISIONS H.R.7404 - To clarify the authority of the President to declare certain national emergencies under the National Emergencies Act, certain major disasters or emergencies under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, or public health emergencies under the Public Health Service Act on the premise of climate change, and for other purposes (David McKinley, R-WV-1) , ALL PROVISIONS oSenate Version: S.3998 - A bill to clarify the inability of the President to declare national emergencies under the National Emergencies Act, major disasters or emergencies under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and public health emergencies under the Public Health Service Act on the premise of climate change, and for other purposes (Shelley Moore Capito, R-WV) , ALL PROVISIONS H.R.7339 - Responsible BUILD Act - To establish the Office of the Special Inspector General for Infrastructure Projects, and for other purposes (Peter Meijer, R-MI-3) , ALL PROVISIONS H.R.7476 - REPLACE Act - To amend the Disaster Recovery Reform Act of 2018 to require the President to automatically waive certain critical document fees for individuals and households affected by major disasters for which assistance is provided under the Individuals and Households Program (Joe Neguse, D-CO-2) , ALL PROVISIONS S.4159 - FEMA Equity Act - To ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, requiring equity criteria to be applied to policies and programs, and permitting counties to seek emergency and major disaster declarations in certain circumstances, and for other purposes (Elizabeth Warren, D-MA) , ALL PROVISIONS oHouse Version: H.R.7668 - FEMA Equity Act - To ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, requiring equity criteria to be applied to policies and programs, and permitting counties to seek emergency and major disaster declarations in certain circumstances, and for other purposes (Bennie Thompson, D-MS-2) , ALL PROVISIONS H.R.7721 - Hermits Peak Fire Assistance Act - To provide compensation for victims of the fire initiated as a prescribed burn by the Forest Service in the Sante Fe National Forest in San Miguel County, New Mexico (Teresa Leger Fernandez, D-NM-3) , ALL PROVISIONS S.4205 - A bill to require the Administrator of the Federal Emergency Management Agency to establish a working group relating to best practices and Federal guidance for animals in emergencies and disasters, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS S.4274 - A bill to improve the Federal effort to reduce wildland fire risks, and for other purposes (Ben Ray Lujan, D-NM) , ALL PROVISIONS H.R.7863 - To require the Director of the Office of Management and Budget to issue guidance with respect to natural disaster resilience, and for other purposes (Troy Carter, D-LA-2) , ALL PROVISIONS S.4327 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS S.4328 - A bill to modify the fire management assistance cost share, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS H.R.7915 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes (Jared Huffman, D-CA-2) , ALL PROVISIONS H.R.7969 - To direct the Comptroller General of the United States to conduct a study on disaster spending and strategies for reducing the need for such spending, to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for certain activities relating to disasters and hazard mitigation, and for other purposes (Donald Payne, D-NJ-10) , ALL PROVISIONS H.R.8084 - To amend the Watershed Protection and Flood Prevention Act to allow additional flood prevention measures on certain lands, and for other purposes (Tom OHalleran, D-AZ, 1) , ALL PROVISIONS H.R.8035 - Fire Department Repayment Act of 2022 - To require the standardization of reciprocal fire suppression cost share agreements, and for other purposes (Josh Harder, D-CA-10) , ALL PROVISIONS H.R.8300 - Empowering Resilient Local Communities Act - To direct the Administrator of the Federal Emergency Management Agency to issue guidance on extreme temperature events and resilience goals, and for other purposes (Earl Blumenauer, D-OR-3) , ALL PROVISIONS H.R.8303 - Reinforcing the Grid Against Extreme Weather Act - To provide for minimum transfer capability requirements between transmission planning regions, and for other purposes (Sean Casten, D-IL-6) , ALL PROVISIONS H.R.8311 - Grid Resilience Act - To require the Federal Energy Regulatory Commission, the Department of Energy, and the Electric Reliability Organization to jointly submit to Congress the results of a study on the need for, and feasibility of, establishing or modifying a reliability standard to ensure the reliable operation of thermoelectric power plants during droughts, and for other purposes (Jerry McNerney, D-CA-9) , ALL PROVISIONS H.R.8312 - To direct the Secretary of Energy to establish a Natural Disaster Grid Mitigation Map that identifies critical electric grid infrastructure that is vulnerable to natural disasters, and for other purposes (Tom OHalleran, D-AZ-1) , ALL PROVISIONS S.4521 - A bill to require the President to develop a strategy to ensure the health, safety, and general welfare of the civilian population of the United States in case of catastrophic incidents disabling 1 or more critical infrastructure sectors or significantly disrupting the critical functions of modern society, and for other purposes (John Cornyn, R-TX) , ALL PROVISIONS H.R.8400 - To amend title IV of the Weather Research and Forecasting Innovation Act of 2017 to research the impact of obstructions on radar detection and prediction capabilities, and for other purposes (Randy Feenstra, R-IA-4) , ALL PROVISIONS H.R.8416 - To improve individual assistance provided by the Federal Emergency Management Agency, and for other purposes (Dina Titus, D-NV-1) , ALL PROVISIONS H.R.8449 - To establish and maintain a coordinated program within the National Oceanic and Atmospheric Administration that improves wildfire, fire weather, fire risk, and smoke related forecasting, detection, modeling, observations, and service delivery, and to address growing needs in the wildland-urban interface, and for other purposes (Kim Schrier, D-WA-8) , ALL PROVISIONS H.R.8526 - To amend the Public Works and Economic Development Act of 1965 to direct the Secretary of Commerce to establish an Office of Disaster Recovery, and for other purposes (Troy Carter, D-LA-2) , ALL PROVISIONS H.R.8525 - To amend the Homeland Security Act of 2002 to establish a Disaster Equity and Justice Subcommittee, and for other purposes (Troy Carter, D-LA-2) , ALL PROVISIONS H.R.8516 - To direct the Administrator of the Federal Emergency Management Agency to conduct a review of the benefit cost analysis criteria for mitigation projects under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and for other purposes (Greg Stanton, R-AZ-9) , ALL PROVISIONS S.4599 - A bill to streamline the sharing of information among Federal disaster assistance agencies, to expedite the delivery of life-saving assistance to disaster survivors, to speed the recovery of communities from disasters, to protect the security and privacy of information provided by disaster survivors, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS H.R.8482 - To adjust collateral requirements under the Small Business Act for disaster loans, and for other purposes (Nydia Velazquez, D-NY-7) , ALL PROVISIONS H.R.8455 - To amend the Coastal Zone Management Act of 1972 to require the Secretary of Commerce to establish a coastal climate change adaptation preparedness and response program, and for other purposes (Salud Carbajal, D-CA-24) , ALL PROVISIONS H.R. 8611 - To require the President develop a national strategy for utilizing microreactors to assist with natural disaster response efforts, and for other purposes. (Byron Donalds, R-FL-19) , ALL PROVISIONS S. 4654 - To amend section 324 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act to incentivize States, Indian Tribes, and Territories to close disaster recovery projects by authorizing the use of excess funds for management costs for other disaster recovery projects. (Maggie Hassan, D-NH) , ALL PROVISIONS H.R.8819 - To provide employment protection and paid emergency leave to workers impacted by certain climate disasters, and for other purposes. (Cori Bush, D-MO-1) , ALL PROVISIONS S.4836 - A bill to allow COVID-19 relief funds to be used for disaster assistance, and for other purposes. (Rand Paul, R-KY) , ALL PROVISIONS S.4935 - A bill to require the Secretary of the Interior and the Secretary of Agriculture to implement measures to better prepare for and more quickly respond to wildfires on certain public land and in certain National Forests. (Joe Manchin, D-WV) , ALL PROVISIONS S.4904 - Promoting Effective Forest Management Act of 2022 - To address the forest health crisis on the National Forest System and public lands, and for other purposes. (John Barrasso, R-WY) , ALL PROVISIONS S.4945 - A bill to require the Secretary of Agriculture to establish a pilot program for the establishment and use of a pre-fire suppression stand density index, and for other purposes. (Mike Lee, R-UT) , ALL PROVISIONS S.4999 - A bill to provide exemptions from certain Jones Act restrictions to vessels providing disaster relief to Puerto Rico for the areas affected by Hurricane Fiona. (Mike Lee, R-UT) , ALL PROVISIONS S.5023 - A bill to improve disaster assistance programs of the Department of Agriculture, and for other purposes. (John Thune, R-SD) , ALL PROVISIONS S.5035 - A bill to make available necessary disaster assistance for families affected by major disasters, and for other purposes. (Elizabeth Warren, D-MA) , ALL PROVISIONS

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate reconciliation language released July 27, 2022, Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, nonqualified deferred compensation, rules on partnership interests held in connection with the performance of services, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); and Enhancing American Retirement Now (EARN) Act (S. 4808); Guidance under section 1202 regarding Qualified Small Business Stock; IRS priority guidance plan; E-signature; Tax administration issues, including IRS Priority Practitioner Service line; Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS; third-party relationships office; federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R. 2437; penalty relief, H.R. 5155; IRS services; e-filing issues; quarterly payment deadlines; tax filing season and recommendations to reduce the backlog, including continued use of surge teams, suspending and keeping suspended automated notices, and offering, extending and expanding scope of broad penalty relief; Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties; IRS Form 1099-K reporting; Trust and estate issues, including portability election simplified method timing extension, foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, trust and estate income tax form e-filing, generation-skipping transfer tax and gift tax forms and instructions improvements, section 2053, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates, electronic filing of estate and gift tax returns, reporting of estimated total value of trust assets; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); State remote sales tax (Wayfair) issues; Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 7382, S. 4105), timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss, and the corporate alternative minimum tax, updated Schedule UTP on uncertain tax positions; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers, section 414(m) controlled and affiliated groups, required minimum distributions; Exempt organization issues, including group rulings, the Form 990 series, Form 990-PF required disclosures, the Business Master File (BMF) and e-filing initiatives; Executive compensation tax issues, including nonqualified deferred compensation; Individual tax issues, including virtual currency reporting; International tax issues, including form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, Passive Foreign Investment Companies (PFICs), foreign information reporting and section 245A.

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); ); and Enhancing American Retirement Now (EARN) Act; Guidance under section 1202 regarding Qualified Small Business Stock; IRS priority guidance plan; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines, tax filing season and recommendations to reduce backlog, including suspending automated notices and offering broad penalty relief: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); State remote sales tax (Wayfair) issues; Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 7382, S. 4105), timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers, section 414(m) controlled and affiliated groups, required minimum distributions; Exempt organization issues, including group rulings, the Form 990 series, the Business Master File (BMF) and e-filing initiatives; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International issues, including proposed international form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, Passive Foreign Investment Companies (PFICs), foreign information reporting and section 254A.

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); Guidance under section 1202 regarding Qualified Small Business Stock; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines, tax filing season and recommendations to reduce backlog, including suspending automated notices and offering broad penalty relief: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief, timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers; Exempt organization issues, including group rulings; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International issues, including proposed international form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, and section 254A.

Support H.R. 315,Medicare Sequester COVID Moratorium Act, a bill to amend the Coronavirus Aid, Relief, and Economic Security Act to extend the temporary suspension of Medicare sequestration; Support H.R. 1332 and S.368,Telehealth Modernization Act, a bill to amend title XVIII of the Social Security Act to make permanent certain telehealth flexibilities under the Medicare program related to the COVID-19 public health emergency; Discussion with the Center for Medicare and Medicaid Innovation (CMMI) about the Radiation Oncology Alternative Payment Model; Support H.R. 1868, a bill that, among other health care provisions, would eliminate the 2% across-the-board cut to all Medicare payments, known as sequestration, until the end of 2021; Support H.R. 2455, The Resetting the Impact Act (TRIA), a bill to amend the IMPACT Act of 2014 to reset data collection and the development of a payment system technical prototype for post-acute care providers under the Medicare program to take into account the effects of COVID-19; Support H.R. 3173/ S.3018, Improving Seniors Timely Access to Care Act of 2021, a bill to amend title XVIII of the Social Security Act to establish requirements with respect to the use of prior authorization under Medicare Advantage plans, and for other purposes; Support H.R. 1887/ S. 4009, Rural Hospital Support Act, a bill to make permanent the Medicare Dependent Hospital (MDH) and Low-volume Adjustment programs and rebases the MDH and Sole Community Hospital programs; Support relief for Medicare advanced payments; Discussion with CMMI about the priorities for alternative payment models; Support HR 4587, Value in Health Care Act of 2021, a bill to direct the Secretary of Health and Human Services to revise certain regulations in relation to the Medicare shared savings program and other advanced alternative payment arrangements to encourage participation in such program, and for other purposes; Support HR 3746, Accountable Care in Rural America Act, a bill to amend title XVIII of the Social Security Act to improve the benchmarking process for the Medicare Shared Savings Program; Support H.R. 5425/ S. 1988, Protecting Rural Telehealth Access Act, a bill to amend title XVIII of the Social Security Act to protect access to telehealth services under the Medicare program; Letter asking Congress to address two important issues by the end of the year: an extension of the moratorium on Medicare sequester cuts, as well as preventing the Statutory Pay-As-You-Go (PAYGO) sequester from taking effect; Letter urging Congress to remove the reductions to the Medicaid disproportionate share hospital (DSH) program and uncompensated care pools from the Build Back Better Act; Support H.R. 5674/ S. 3061Medicare Mental Health Inpatient Equity Act of 2021, a bill to amend title XVIII of the Social Security Act to eliminate the 190-day lifetime limit on inpatient psychiatric hospital services under the Medicare Program; Letter to the HHS secretary asking for PHE extension and urging HHS to extend the declaration for at least 90 days; Letter to the HHS secretary asking to renew the COVID-19 PHE; Letter to CMS urging changes to MA prior authorization requirements for PHE; Letter expressing our disappointment that Congress is adjourning for April recess without addressing the needs of hospitals and health systems and urging Congress to act to ensure health care providers have the critical relief, including but not limited to extending the Medicare sequester relief, adding more PRF dollars, and providing flexibility in the repayment terms for Medicare accelerated and advance repayments; Provide comments in response to the (CMS) request for information regarding access to coverage and care in the Medicaid and Childrens Health Insurance Program (CHIP) programs. The critical components for a comprehensive access and coverage strategy for Medicaid and CHIP should include: Robust outreach and enrollment efforts to secure and maintain coverage for eligible individuals and families, as well as ensure beneficiary knowledge of how to use this coverage, Standards to ensure timely and equitable access to quality care, and Provider payments that are sufficient to enable beneficiaries' access to quality care; Provide comments in response to the Department of Homeland Securitys (DHS) proposed rule to codify standards and clarify policies that govern public charge determinations. Public charge determinations assess how likely it is that an individual will become dependent on government assistance (public benefits) for support and subsistence. These policy clarifications are intended to help immigrants and their family members better understand when the use of certain public benefits could impact their future immigration status and address the chilling effects of the now-repealed 2019 public charge final rule. The AHA supports DHSs efforts to clarify policies regarding how public charge determinations are made to help reverse the damaging effects of the repealed 2019 public charge rule; A bill to amend title XIX of the Social Security Act to expand the availability of mental, emotional, and behavioral health services under the Medicaid program; Letter urging Congress to halt further cuts to hospital payments. Need to stop a harmful Medicare payment cut to providers that will go into effect July 1 without congressional action. Specifically, a 1% Medicare sequester cut took effect April 1, and that cut will increase to 2% on July 1 if Congress does not act. This will result in billions of dollars being cut from hospitals and health systems by the end of the year; Submitted comment letter regarding Medicare Program; Inpatient Rehabilitation Facility Prospective Payment System for Federal Fiscal Year 2023 and Updates to the IRF Quality Reporting Program. We note that the proposed IRF PPS labor-related share would only modestly shift upward from 72.9% in FY 2022 to 73.2% in FY 2022. AHA is concerned that these changes neither align regarding massive cost growth in recent months and years; Provide Comments on the Medicare Program - Prospective Payment System and Consolidated Billing for Skilled Nursing Facilities and Updates to the Quality Reporting Program and Value-Based Purchasing Program for Federal Fiscal Year 2023 which stated the Proposed FY 2023 Payment Update warrants closer examination and we urge CMS to discuss in the final rule how the agency will account for these increased costs. The timing of this proposed net decrease in payments could not be worse, given the well-documented impact of the COVID-19 public emergency (PHE) on the SNF and nursing home field; Letter sent to the bipartisan, bicameral Leadership of the House and Senate, urging Congress to act to prevent further Medicare sequester cuts scheduled to take effect on July 1; Submitted comment letter about inpatient and long-term care hospital prospective payment system proposed rule for fiscal year 2023. Concerned that CMS is proposing policies and payment adjustment that do not take into account the current the COVID-19 public health emergency (PHE) and its atypical market forces and pandemic-driven aberrations affecting the utilization and cost of providing LTCH services. Specifically, we are concerned by proposals for an inadequate market basket update and an untenable spike in the high-cost outlier threshold; Letter urges Congress to call on CMS to make changes to the hospital inpatient prospective payment system (IPPS) proposed rule for fiscal year (FY) 2023 in order to ensure that Medicare payments for acute care services more accurately reflect the cost of providing hospital care to patients and communities; Support the bipartisan Dear Colleague letters that ask CMS to make critical changes to the hospital inpatient prospective payment system proposed rule for fiscal year (FY) 2023 to more accurately reflect the cost of providing hospital care to patients; Support HR 8487/ S 3173 Improving Seniors Timely Access to Care Act of 2022, a bill to amend title XVIII of the Social Security Act to establish requirements with respect to the use of prior authorization under Medicare Advantage plans; Support HR 8747 Assistance for Rural Community Hospitals Act of 2022 or the ARCH Act of 2022, a bill to amend title XVIII of the Social Security Act to extend Medicare-dependent hospital and Medicare low-volume hospital payments; Oppose HR 1330/ S 4130 Patient Access to Higher Quality Health Care Act of 2022, a bill to repeal changes made by health care reform laws to the Medicare exception to the prohibition on certain physician referrals for hospitals, and for other purposes; Support HR 8188/ S4449 Saving Access to Laboratory Services Act, a bill to amend title XVIII of the Social Security Act to improve the accuracy of market-based Medicare payment for clinical diagnostic laboratory services, to reduce administrative burdens in the collection of data, and for other purposes.

H.R.1797 - Repeatedly Flooded Communities Preparation Act (Earl Blumenauer, D-OR-3), ALL PROVISIONS H.R.1066 - Wildfire Recovery Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1438 - FLOODS Act (Mikie Sherrill, D-NJ-11) , ALL PROVISIONS oSenate Version: S.558 - FLOODS Act (Roger Wicker, R-MS) , ALL PROVISIONS H.R.1936 - Climate Resilient Communities Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1984 - Disaster Savings and Resilient Construction Act of 2021 (Bill Pascrell, Jr. D-NJ-9) , ALL PROVISIONS H.R.1640 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (David Kustoff, R-TN-8) , ALL PROVISIONS H.R.2016 - Federal Disaster Assistance Coordination Act (Jenniffer Gonzalez-Colon, R-PR-At Large) , ALL PROVISIONS S.1432 - POWER ON Act of 2021 (John Cornyn, R-TX) oHouse Version: H.R.2885 - POWER ON Act of 2021 (Eddie Bernice Johnson, D-TX-30) , ALL PROVISIONS S.1581 - Flood Mapping Modernization and Homeowner Empowerment Pilot Program Act of 2021(Richard Durbin, D-IL) , ALL PROVISIONS House Version: H.R.3161 - Flood Mapping Modernization and Homeowner Empowerment Pilot Program Act of 2021 (Mike Quigley, D-IL-5) , ALL PROVISIONS H.R.3209 - Disaster Safe Power Grid Act of 2021 (Joe Neguse, D-CO-2) , ALL PROVISIONS S.1688 - Federal Flood Risk Management Act of 2021 (Chris Van Hollen, D-MD) , ALL PROVISIONS S.1673 - 30 30 Termination Act (Roger Marshall, R-KS) , ALL PROVISIONS S.1805 - SHELTER Act (Michael Bennet, D-CO) , ALL PROVISIONS S.1879 - SAFER Act (Thom Tillis, R-NC) , ALL PROVISIONS H.R.3925 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Gus Bilirakis, R-FL-12) , ALL PROVISIONS S.2150 - Wildland Fire Mitigation and Management Commission Act of 2021 (Mitt Romney, R-UT) , ALL PROVISIONS House Version: H.R.4082 - Wildland Fire Mitigation and Management Commission Act of 2021 (John Curtis, R-UT-3) , ALL PROVISIONS H.R.4518 - Wildfire Prevention and Drought Mitigation Act of 2021 (Yvette Herrell, R-NM-2) , ALL PROVISIONS S.2404 - Western Wildfire Support Act of 2021 (Catherine Cortez Masto, D-NV) , ALL PROVISIONS S.2359 - Gulf Coast Hurricane Aid Act of 2021 (John Kennedy, R-LA) , ALL PROVISIONS H.R.4675 - Disaster Mitigation and Tax Parity Act of 2021 (Mike Thompson, D-CA-5) Senate Version: S.2432 - Disaster Mitigation and Tax Parity Act of 2021 (Dianne Feinstein, D-CA) , ALL PROVISIONS S.2471 - Reforming Disaster Recovery Act (Brian Schatz, D-HI) , ALL PROVISIONS S.2633 - A bill to require the Administrator of the National Oceanic and Atmospheric Administration to award grants to certain entities for purposes of carrying out climate-resilient living shoreline projects that protect coastal communities, and for other purposes (Chris Murphy, D-CT) , ALL PROVISIONS H.R.5010 - FIRE Act (Mike Garcia, R-CA-25) , ALL PROVISIONS H.R.5027 - Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5280 - Local Resiliency Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.5298 - Disaster Assistance Equity Act of 2021 (Jerrold Nadler, D-NY-10) , ALL PROVISIONS S.2789 - Extending Government Funding and Delivering Emergency Assistance Act (Richard Shelby, R-AL) , ALL PROVISIONS H.R.5304 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS H.R.5305 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.2806 - Wildfire Emergency Act of 2021 (Dianne Feinstein, D-CA) , ALL PROVISIONS H.R.5383 - Grid Hardening Act of 2021 (Jerry McNerney, D-CA-9) , ALL PROVISIONS H.R.5477 - Federal Agency Climate PREP Act (Carolyn Maloney, D-NY-12) , ALL PROVISIONS S.2947 - Flood Risk Transparency for Homebuyers Act (Marco Rubio, R-FL) , ALL PROVISIONS House Version: H.R.5556 - Flood Risk Transparency for Homebuyers Act (Mario Diaz-Balart, R-FL-25) , ALL PROVISIONS H.R.5689 - Resilient AMERICA Act (Peter DeFazio, D-OR-4) , ALL PROVISIONS H.R.5641 - SPEED Recovery Act (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5668 - FEMA Relief Extension Act (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5673 - Safeguarding Tomorrow through Ongoing Risk Mitigation Technical Corrections Act (Dina Titus, D-NV-1) , ALL PROVISIONS S.3092 - FIRE Act (Alex Padilla, D-CA) , ALL PROVISIONS S.3093 - Disaster Equity and Fairness Act (Alex Padilla, D-CA) , ALL PROVISIONS House Version: H.R.5780 - Disaster Equity and Fairness Act (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5774 - Expediting Disaster Recovery Act (Garret Graves, R-LA-6) , ALL PROVISIONS H.R.5781 - National Wildland Fire Risk Reduction Program Act (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5782 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS S.3156 - A bill to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Amy Klobuchar, D-MN) , ALL PROVISIONS S.3173 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for personal casualty losses arising from major disasters (John Kennedy, R-LA) , ALL PROVISIONS H.R.6110 - To require the Department of Housing and Urban Development to conduct an annual risk assessment of properties receiving tenant-based or project-based rental assistance for lead-based hazards, and for other purposes (Al Lawson, Jr., D-FL-5) , ALL PROVISIONS H.R.6115 - To amend the Federal Funding Accountability and Transparency Act of 2006 to require the Director of the Office of Management and Budget and the Secretary of the Treasury to track and disclose funding and outlays relating to disasters and emergencies on a centralized website, and for other purposes (Scott Peters, D-CA-52) , ALL PROVISIONS H.R.6138 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes (Eric Swalwell, D-CA-15) , ALL PROVISIONS S.3502 - Achieving Equity in Disaster Response, Recovery, and Resilience Act of 2022 (Gary Peters, D-MI) , ALL PROVISIONS S.3510 - A bill to require the Director of the Office of Management and Budget to issue guidance with respect to natural disaster resilience, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS S.3531 - National Climate Adaptation and Resilience Strategy Act - To require the Federal Government to produce a national climate adaptation and resilience strategy, and for other purposes (Christ Coons, D-DE) , ALL PROVISIONS oHouse Version: H.R.6461 - National Climate Adaptation and Resilience Strategy Act (Scott Peters, D-CA-52) , ALL PROVISIONS S.3533 - Volcanic Ash and Fumes Act of 2022 - To amend the John D. Dingell, Jr. Conservation, Management, and Recreation Act to improve the National Volcano Early Warning and Monitoring System, and for other purposes (Brian Schatz, D-HI) , ALL PROVISIONS H.R.6492 - To establish a climate resilience workforce, and for other purposes (Pramila Jayapal, D-WA-7) , ALL PROVISIONS H.R.6336 - Western Wildfire Support Act of 2021 - To improve Federal activities relating to wildfires, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.6617 - Further Additional Extending Government Funding Act - Making further continuing appropriations for the fiscal year ending September 30, 2022, and for other purposes (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.3621 - A bill to direct the Secretary of the Interior to establish to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Mazie Hirono, D-HI) , ALL PROVISIONS oHouse Version: H.R.6654 - To direct the Secretary of the Interior to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Rul Grijalva, D-AZ-3) , ALL PROVISIONS H.R.6779 - To direct the Secretary of Energy to establish a program to reduce the vulnerability of the electric grid to physical attack, cyber attack, and other events, including by ensuring that large power transformers and other critical electric grid equipment are strategically located to ensure timely replacement of such equipment as may be necessary, and for other purposes (Conor Lamb, D-PA-17) , ALL PROVISIONS S.3817 - A bill to improve the forecasting and understanding of tornadoes and other hazardous weather, and for other purposes (Roger Wicker, R-MS) , ALL PROVISIONS H.R.7211 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act, review a final rule of the Federal Emergency Management Agency, and for other purposes (John Katko, R-NY-24) , ALL PROVISIONS S.3875 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS House Version: H.R.7242 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Sharice Davids, D-KS-3) , ALL PROVISIONS H.R.7305 - To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages (Mike Thompson, D-CA-5) , ALL PROVISIONS H.R.7404 - To clarify the authority of the President to declare certain national emergencies under the National Emergencies Act, certain major disasters or emergencies under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, or public health emergencies under the Public Health Service Act on the premise of climate change, and for other purposes (David McKinley, R-WV-1) , ALL PROVISIONS oSenate Version: S.3998 - A bill to clarify the inability of the President to declare national emergencies under the National Emergencies Act, major disasters or emergencies under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and public health emergencies under the Public Health Service Act on the premise of climate change, and for other purposes (Shelley Moore Capito, R-WV) , ALL PROVISIONS H.R.7339 - Responsible BUILD Act - To establish the Office of the Special Inspector General for Infrastructure Projects, and for other purposes (Peter Meijer, R-MI-3) , ALL PROVISIONS H.R.7476 - REPLACE Act - To amend the Disaster Recovery Reform Act of 2018 to require the President to automatically waive certain critical document fees for individuals and households affected by major disasters for which assistance is provided under the Individuals and Households Program (Joe Neguse, D-CO-2) , ALL PROVISIONS S.4159 - FEMA Equity Act - To ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, requiring equity criteria to be applied to policies and programs, and permitting counties to seek emergency and major disaster declarations in certain circumstances, and for other purposes (Elizabeth Warren, D-MA) , ALL PROVISIONS oHouse Version: H.R.7668 - FEMA Equity Act - To ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, requiring equity criteria to be applied to policies and programs, and permitting counties to seek emergency and major disaster declarations in certain circumstances, and for other purposes (Bennie Thompson, D-MS-2) , ALL PROVISIONS H.R.7721 - Hermits Peak Fire Assistance Act - To provide compensation for victims of the fire initiated as a prescribed burn by the Forest Service in the Sante Fe National Forest in San Miguel County, New Mexico (Teresa Leger Fernandez, D-NM-3) , ALL PROVISIONS S.4205 - A bill to require the Administrator of the Federal Emergency Management Agency to establish a working group relating to best practices and Federal guidance for animals in emergencies and disasters, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS S.4274 - A bill to improve the Federal effort to reduce wildland fire risks, and for other purposes (Ben Ray Lujan, D-NM) , ALL PROVISIONS H.R.7863 - To require the Director of the Office of Management and Budget to issue guidance with respect to natural disaster resilience, and for other purposes (Troy Carter, D-LA-2) , ALL PROVISIONS S.4327 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS S.4328 - A bill to modify the fire management assistance cost share, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS H.R.7915 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes (Jared Huffman, D-CA-2) , ALL PROVISIONS H.R.7969 - To direct the Comptroller General of the United States to conduct a study on disaster spending and strategies for reducing the need for such spending, to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for certain activities relating to disasters and hazard mitigation, and for other purposes (Donald Payne, D-NJ-10) , ALL PROVISIONS H.R.8084 - To amend the Watershed Protection and Flood Prevention Act to allow additional flood prevention measures on certain lands, and for other purposes (Tom OHalleran, D-AZ, 1) , ALL PROVISIONS H.R.8035 - Fire Department Repayment Act of 2022 - To require the standardization of reciprocal fire suppression cost share agreements, and for other purposes (Josh Harder, D-CA-10) , ALL PROVISIONS H.R.8300 - Empowering Resilient Local Communities Act - To direct the Administrator of the Federal Emergency Management Agency to issue guidance on extreme temperature events and resilience goals, and for other purposes (Earl Blumenauer, D-OR-3) , ALL PROVISIONS H.R.8303 - Reinforcing the Grid Against Extreme Weather Act - To provide for minimum transfer capability requirements between transmission planning regions, and for other purposes (Sean Casten, D-IL-6) , ALL PROVISIONS H.R.8311 - Grid Resilience Act - To require the Federal Energy Regulatory Commission, the Department of Energy, and the Electric Reliability Organization to jointly submit to Congress the results of a study on the need for, and feasibility of, establishing or modifying a reliability standard to ensure the reliable operation of thermoelectric power plants during droughts, and for other purposes (Jerry McNerney, D-CA-9) , ALL PROVISIONS H.R.8312 - To direct the Secretary of Energy to establish a Natural Disaster Grid Mitigation Map that identifies critical electric grid infrastructure that is vulnerable to natural disasters, and for other purposes (Tom OHalleran, D-AZ-1) , ALL PROVISIONS S.4521 - A bill to require the President to develop a strategy to ensure the health, safety, and general welfare of the civilian population of the United States in case of catastrophic incidents disabling 1 or more critical infrastructure sectors or significantly disrupting the critical functions of modern society, and for other purposes (John Cornyn, R-TX) , ALL PROVISIONS H.R.8400 - To amend title IV of the Weather Research and Forecasting Innovation Act of 2017 to research the impact of obstructions on radar detection and prediction capabilities, and for other purposes (Randy Feenstra, R-IA-4) , ALL PROVISIONS H.R.8416 - To improve individual assistance provided by the Federal Emergency Management Agency, and for other purposes (Dina Titus, D-NV-1) , ALL PROVISIONS H.R.8449 - To establish and maintain a coordinated program within the National Oceanic and Atmospheric Administration that improves wildfire, fire weather, fire risk, and smoke related forecasting, detection, modeling, observations, and service delivery, and to address growing needs in the wildland-urban interface, and for other purposes (Kim Schrier, D-WA-8) , ALL PROVISIONS H.R.8526 - To amend the Public Works and Economic Development Act of 1965 to direct the Secretary of Commerce to establish an Office of Disaster Recovery, and for other purposes (Troy Carter, D-LA-2) , ALL PROVISIONS H.R.8525 - To amend the Homeland Security Act of 2002 to establish a Disaster Equity and Justice Subcommittee, and for other purposes (Troy Carter, D-LA-2) , ALL PROVISIONS H.R.8516 - To direct the Administrator of the Federal Emergency Management Agency to conduct a review of the benefit cost analysis criteria for mitigation projects under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and for other purposes (Greg Stanton, R-AZ-9) , ALL PROVISIONS S.4599 - A bill to streamline the sharing of information among Federal disaster assistance agencies, to expedite the delivery of life-saving assistance to disaster survivors, to speed the recovery of communities from disasters, to protect the security and privacy of information provided by disaster survivors, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS H.R.8482 - To adjust collateral requirements under the Small Business Act for disaster loans, and for other purposes (Nydia Velazquez, D-NY-7) , ALL PROVISIONS H.R.8455 - To amend the Coastal Zone Management Act of 1972 to require the Secretary of Commerce to establish a coastal climate change adaptation preparedness and response program, and for other purposes (Salud Carbajal, D-CA-24) , ALL PROVISIONS H.R. 8611 - To require the President develop a national strategy for utilizing microreactors to assist with natural disaster response efforts, and for other purposes. (Byron Donalds, R-FL-19) , ALL PROVISIONS S. 4654 - To amend section 324 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act to incentivize States, Indian Tribes, and Territories to close disaster recovery projects by authorizing the use of excess funds for management costs for other disaster recovery projects. (Maggie Hassan, D-NH) , ALL PROVISIONS H.R.8819 - To provide employment protection and paid emergency leave to workers impacted by certain climate disasters, and for other purposes. (Cori Bush, D-MO-1) , ALL PROVISIONS S.4836 - A bill to allow COVID-19 relief funds to be used for disaster assistance, and for other purposes. (Rand Paul, R-KY) , ALL PROVISIONS S.4935 - A bill to require the Secretary of the Interior and the Secretary of Agriculture to implement measures to better prepare for and more quickly respond to wildfires on certain public land and in certain National Forests. (Joe Manchin, D-WV) , ALL PROVISIONS S.4904 - Promoting Effective Forest Management Act of 2022 - To address the forest health crisis on the National Forest System and public lands, and for other purposes. (John Barrasso, R-WY) , ALL PROVISIONS S.4945 - A bill to require the Secretary of Agriculture to establish a pilot program for the establishment and use of a pre-fire suppression stand density index, and for other purposes. (Mike Lee, R-UT) , ALL PROVISIONS S.4999 - A bill to provide exemptions from certain Jones Act restrictions to vessels providing disaster relief to Puerto Rico for the areas affected by Hurricane Fiona. (Mike Lee, R-UT) , ALL PROVISIONS S.5023 - A bill to improve disaster assistance programs of the Department of Agriculture, and for other purposes. (John Thune, R-SD) , ALL PROVISIONS S.5035 - A bill to make available necessary disaster assistance for families affected by major disasters, and for other purposes. (Elizabeth Warren, D-MA) , ALL PROVISIONS

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate reconciliation language released July 27, 2022, Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, nonqualified deferred compensation, rules on partnership interests held in connection with the performance of services, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); and Enhancing American Retirement Now (EARN) Act (S. 4808); Guidance under section 1202 regarding Qualified Small Business Stock; IRS priority guidance plan; E-signature; Tax administration issues, including IRS Priority Practitioner Service line; Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS; third-party relationships office; federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R. 2437; penalty relief, H.R. 5155; IRS services; e-filing issues; quarterly payment deadlines; tax filing season and recommendations to reduce the backlog, including continued use of surge teams, suspending and keeping suspended automated notices, and offering, extending and expanding scope of broad penalty relief; Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including portability election simplified method timing extension, foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, generation-skipping transfer tax and gift tax forms and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates, electronic filing of estate and gift tax returns, reporting of estimated total value of trust assets; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); State remote sales tax (Wayfair) issues; Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 7382, S. 4105), timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss, and the corporate alternative minimum tax; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers, section 414(m) controlled and affiliated groups, required minimum distributions; Exempt organization issues, including group rulings, the Form 990 series, the Business Master File (BMF) and e-filing initiatives; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International tax issues, including form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, Passive Foreign Investment Companies (PFICs), foreign information reporting and section 245A.

H.R.1797 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (Earl Blumenauer, D-OR-3) , ALL PROVISIONS H.R.1066 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide flexibility with the cost share for fire management assistance, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1438 - To establish a national integrated flood information system within the National Oceanic and Atmospheric Administration, and for other purposes (Mikie Sherrill, D-NJ-11) oSenate Version: S.558 - A bill to establish a national integrated flood information system within the National Oceanic and Atmospheric Administration, and for other purposes (Roger Wicker, R-MS) , ALL PROVISIONS H.R.1936 - To require the Comptroller General to evaluate and issue a report on the structural and economic impacts of climate resiliency at the Federal Emergency Management Agency, including recommendations on how to improve the building codes and standards that the Agency uses to prepare for climate change and address resiliency in housing, public buildings, and infrastructure such as roads and bridges (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1984 - To amend the Internal Revenue Code of 1986 to provide a credit for owning certain disaster resilient property (Bill Pascrell, Jr. D-NJ-9) , ALL PROVISIONS H.R.1640 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (David Kustoff, R-TN-8) , ALL PROVISIONS H.R.2016 - To amend the Disaster Recovery Reform Act of 2018 to develop a study regarding streamlining and consolidating information collection and preliminary damage assessments, and for other purposes (Jenniffer Gonzalez-Colon, R-PR-At Large) , ALL PROVISIONS S.1432 - A bill to require the Secretary of Energy to establish an electric grid resilience grant program and an electric grid resilience research and development program (John Cornyn, R-TX) , ALL PROVISIONS oHouse Version: H.R.2885 - To require the Secretary of Energy to establish an electric grid resilience grant program and an electric grid resilience research and development program (Eddie Bernice Johnson, D-TX-30) , ALL PROVISIONS S.1581 - A bill to require the Administrator of the Federal Emergency Management Agency to carry out a pilot program to enhance the mapping of urban flooding and associated property damage and the availability of that mapped data to homeowners, businesses, and localities to help understand and mitigate the risk of such flooding, and for other purposes (Richard Durbin, D-IL) , ALL PROVISIONS H.R.3161 - To establish a pilot program to enhance the mapping of urban flooding and associated property damage and the availability of such mapped data to homeowners, businesses, and localities to help understand and mitigate the risk of such flooding, and for other purposes (Mike Quigley, D-IL-5) , ALL PROVISIONS H.R.3209 - To require the Secretary of Energy to establish a grant program to improve the resiliency of the power grid to natural disasters and reduce the risk of wildfires caused by power lines, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS S.1688 - A bill to establish a Federal standard in order to improve the Nation's resilience to current and future flood risk (Chris Van Hollen, D-MD) , ALL PROVISIONS S.1673 - A bill to preserve access to Federal land, control fires, and for other purposes (Roger Marshall, R-KS) , ALL PROVISIONS S.1805 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Michael Bennet, D-CO) , ALL PROVISIONS S.1879 - A bill to require the Secretary of Housing and Urban Development to establish a pilot program for public-private partnerships for disaster mitigation projects, and for other purposes (Thom Tillis, R-NC) , ALL PROVISIONS H.R.3925 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Gus Bilirakis, R-FL-12) , ALL PROVISIONS S.2150 - A bill to prevent catastrophic wildland fires by establishing a commission to study and recommend wildland fire prevention, mitigation, suppression, management, and rehabilitation policies for the Federal Government, and for other purposes (Mitt Romney, R-UT) , ALL PROVISIONS H.R.4082 - To prevent catastrophic wildland fires by establishing a commission to study and recommend wildland fire prevention, mitigation, suppression, management, and rehabilitation policies for the Federal Government, and for other purposes (John Curtis, R-UT-3) , ALL PROVISIONS H.R.4518 - To establish a categorical exclusion for certain forest management activities related to wildfire prevention and drought mitigation, and for other purposes (Yvette Herrell, R-NM-2) S.2404 - A bill to improve Federal activities relating to wildfires, and for other purposes (Catherine Cortez Masto, D-NV) , ALL PROVISIONS S.2359 - A bill to provide emergency assistance for disaster response and recovery, and for other expenses, directly related to Hurricanes Laura, Delta, or Zeta (John Kennedy, R-LA) , ALL PROVISIONS H.R.4675 - To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs (Mike Thompson, D-CA-5) , ALL PROVISIONS S.2432 - A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs (Dianne Feinstein, D-CA) , ALL PROVISIONS S.2471 - A bill to establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes (Brian Schatz, D-HI) , ALL PROVISIONS S.2633 - A bill to require the Administrator of the National Oceanic and Atmospheric Administration to award grants to certain entities for purposes of carrying out climate-resilient living shoreline projects that protect coastal communities, and for other purposes (Chris Murphy, D-CT) , ALL PROVISIONS H.R.5010 - FIRE Act - To direct the Administrator of the National Oceanic and Atmospheric Administration to maintain a program that improves wildfire forecasting and detection, and for other purposes (Mike Garcia, R-CA-25) , ALL PROVISIONS H.R.5027 - Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act - To amend the Internal Revenue Code of 1986 to provide relief for taxpayers affected by disasters or other critical events (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5280 - Local Resiliency Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.5298 - Disaster Assistance Equity Act of 2021 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes (Jerrold Nadler, D-NY-10) , ALL PROVISIONS S.2789 - A bill making continuing appropriations for the fiscal year ending September 30, 2022, and for providing emergency assistance, and for other purposes (Richard Shelby, R-AL) , ALL PROVISIONS H.R.5304 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS H.R.5305 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.2806 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes (Dianne Feinstein, D-CA) , ALL PROVISIONS H.R.5383 - Grid Hardening Act of 2021 - To amend the Energy Independence and Security Act of 2007 to reauthorize the Smart Grid Investment Matching Grant Program, and for other purposes (Jerry McNerney, D-CA-9) , ALL PROVISIONS H.R.5477 - To amend chapter 3 of title 5, United States Code, to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Carolyn Maloney, D-NY-12) , ALL PROVISIONS S.2947 - A bill to require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Marco Rubio, R-FL) , ALL PROVISIONS H.R.5556 - To require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Mario Diaz-Balart, R-FL-25) , ALL PROVISIONS House Version: S.2947 - A bill to require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Marco Rubio, R-FL) , ALL PROVISIONS H.R.5641 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to increase the threshold for eligibility for assistance under sections 403, 406, 407, and 502 of such Act, and for other purposes (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5689 - Resilient AMERICA Act (Peter DeFazio, D-OR-4) , ALL PROVISIONS H.R.5641 - SPEED Recovery Act - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to increase the threshold for eligibility for assistance under sections 403, 406, 407, and 502 of such Act, and for other purposes (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5668 - FEMA Relief Extension Act (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5673 - Safeguarding Tomorrow through Ongoing Risk Mitigation Technical Corrections Act (Dina Titus, D-NV-1) , ALL PROVISIONS S.3092 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS S.3093 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS H.R.5774 - Expediting Disaster Recovery Act (Garret Graves, R-LA-6) , ALL PROVISIONS H.R.5780 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5781 - To improve the Federal effort to reduce wildland fire risks, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5782 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS S.3156 - A bill to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Amy Klobuchar, D-MN) , ALL PROVISIONS S.3173 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for personal casualty losses arising from major disasters (John Kennedy, R-LA) , ALL PROVISIONS H.R.6110 - To require the Department of Housing and Urban Development to conduct an annual risk assessment of properties receiving tenant-based or project-based rental assistance for lead-based hazards, and for other purposes (Al Lawson, Jr., D-FL-5) , ALL PROVISIONS H.R.6115 - To amend the Federal Funding Accountability and Transparency Act of 2006 to require the Director of the Office of Management and Budget and the Secretary of the Treasury to track and disclose funding and outlays relating to disasters and emergencies on a centralized website, and for other purposes (Scott Peters, D-CA-52) , ALL PROVISIONS H.R.6138 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes (Eric Swalwell, D-CA-15) , ALL PROVISIONS S.3502 - Achieving Equity in Disaster Response, Recovery, and Resilience Act of 2022 (Gary Peters, D-MI) , ALL PROVISIONS S.3510 - A bill to require the Director of the Office of Management and Budget to issue guidance with respect to natural disaster resilience, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS S.3531 - National Climate Adaptation and Resilience Strategy Act - To require the Federal Government to produce a national climate adaptation and resilience strategy, and for other purposes (Christ Coons, D-DE) , ALL PROVISIONS oHouse Version: H.R.6461 - National Climate Adaptation and Resilience Strategy Act (Scott Peters, D-CA-52) , ALL PROVISIONS S.3533 - Volcanic Ash and Fumes Act of 2022 - To amend the John D. Dingell, Jr. Conservation, Management, and Recreation Act to improve the National Volcano Early Warning and Monitoring System, and for other purposes (Brian Schatz, D-HI) , ALL PROVISIONS H.R.6492 - To establish a climate resilience workforce, and for other purposes (Pramila Jayapal, D-WA-7) , ALL PROVISIONS H.R.6336 - Western Wildfire Support Act of 2021 - To improve Federal activities relating to wildfires, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.6617 - Further Additional Extending Government Funding Act - Making further continuing appropriations for the fiscal year ending September 30, 2022, and for other purposes (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.3621 - A bill to direct the Secretary of the Interior to establish to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Mazie Hirono, D-HI) , ALL PROVISIONS oHouse Version: H.R.6654 - To direct the Secretary of the Interior to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Rul Grijalva, D-AZ-3) , ALL PROVISIONS H.R.6779 - To direct the Secretary of Energy to establish a program to reduce the vulnerability of the electric grid to physical attack, cyber attack, and other events, including by ensuring that large power transformers and other critical electric grid equipment are strategically located to ensure timely replacement of such equipment as may be necessary, and for other purposes (Conor Lamb, D-PA-17) , ALL PROVISIONS S.3817 - A bill to improve the forecasting and understanding of tornadoes and other hazardous weather, and for other purposes (Roger Wicker, R-MS) , ALL PROVISIONS H.R.7211 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act, review a final rule of the Federal Emergency Management Agency, and for other purposes (John Katko, R-NY-24) , ALL PROVISIONS S.3875 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS House Version: H.R.7242 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Sharice Davids, D-KS-3) , ALL PROVISIONS H.R.7305 - To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages (Mike Thompson, D-CA-5) , ALL PROVISIONS H.R.7404 - To clarify the authority of the President to declare certain national emergencies under the National Emergencies Act, certain major disasters or emergencies under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, or public health emergencies under the Public Health Service Act on the premise of climate change, and for other purposes (David McKinley, R-WV-1), ALL PROVISIONS oSenate Version: S.3998 - A bill to clarify the inability of the President to declare national emergencies under the National Emergencies Act, major disasters or emergencies under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and public health emergencies under the Public Health Service Act on the premise of climate change, and for other purposes (Shelley Moore Capito, R-WV), ALL PROVISIONS H.R.7339 - Responsible BUILD Act - To establish the Office of the Special Inspector General for Infrastructure Projects, and for other purposes (Peter Meijer, R-MI-3), ALL PROVISIONS H.R.7476 - REPLACE Act - To amend the Disaster Recovery Reform Act of 2018 to require the President to automatically waive certain critical document fees for individuals and households affected by major disasters for which assistance is provided under the Individuals and Households Program (Joe Neguse, D-CO-2), ALL PROVISIONS S.4159 - FEMA Equity Act - To ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, requiring equity criteria to be applied to policies and programs, and permitting counties to seek emergency and major disaster declarations in certain circumstances, and for other purposes (Elizabeth Warren, D-MA), ALL PROVISIONS oHouse Version: H.R.7668 - FEMA Equity Act - To ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, requiring equity criteria to be applied to policies and programs, and permitting counties to seek emergency and major disaster declarations in certain circumstances, and for other purposes (Bennie Thompson, D-MS-2), ALL PROVISIONS H.R.7721 - Hermits Peak Fire Assistance Act - To provide compensation for victims of the fire initiated as a prescribed burn by the Forest Service in the Sante Fe National Forest in San Miguel County, New Mexico (Teresa Leger Fernandez, D-NM-3), ALL PROVISIONS S.4205 - A bill to require the Administrator of the Federal Emergency Management Agency to establish a working group relating to best practices and Federal guidance for animals in emergencies and disasters, and for other purposes (Gary Peters, D-MI), ALL PROVISIONS S.4274 - A bill to improve the Federal effort to reduce wildland fire risks, and for other purposes (Ben Ray Lujan, D-NM), ALL PROVISIONS H.R.7863 - To require the Director of the Office of Management and Budget to issue guidance with respect to natural disaster resilience, and for other purposes (Troy Carter, D-LA-2), ALL PROVISIONS S.4327 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes (Alex Padilla, D-CA), ALL PROVISIONS S.4328 - A bill to modify the fire management assistance cost share, and for other purposes (Alex Padilla, D-CA), ALL PROVISIONS H.R.7915 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes (Jared Huffman, D-CA-2), ALL PROVISIONS H.R.7969 - To direct the Comptroller General of the United States to conduct a study on disaster spending and strategies for reducing the need for such spending, to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for certain activities relating to disasters and hazard mitigation, and for other purposes (Donald Payne, D-NJ-10), ALL PROVISIONS H.R.8084 - To amend the Watershed Protection and Flood Prevention Act to allow additional flood prevention measures on certain lands, and for other purposes (Tom OHalleran, D-AZ, 1), ALL PROVISIONS H.R.8035 - Fire Department Repayment Act of 2022 - To require the standardization of reciprocal fire suppression cost share agreements, and for other purposes (Josh Harder, D-CA-10), ALL PROVISIONS

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); ); and Enhancing American Retirement Now (EARN) Act; Guidance under section 1202 regarding Qualified Small Business Stock; IRS priority guidance plan; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines, tax filing season and recommendations to reduce backlog, including suspending automated notices and offering broad penalty relief: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); State remote sales tax (Wayfair) issues; Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 7382, S. 4105), timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers, section 414(m) controlled and affiliated groups, required minimum distributions; Exempt organization issues, including group rulings, the Form 990 series, the Business Master File (BMF) and e-filing initiatives; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International issues, including proposed international form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, Passive Foreign Investment Companies (PFICs), foreign information reporting and section 254A.

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation, and effective dates. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); Guidance under section 1202 regarding Qualified Small Business Stock; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines, tax filing season and recommendations to reduce backlog, including suspending automated notices and offering broad penalty relief: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, grantor letters, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); Methods and periods issues, including UNICAP, method changes, revenue recognition, deferral of live event advance payments, section 473 relief, timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers; Exempt organization issues, including group rulings; Executive compensation tax issues, including nonqualified deferred compensation; Virtual currency; International issues, including proposed international form changes (Schedules K-2 and K-3); transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, and section 254A.

H.R.1797 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (Earl Blumenauer, D-OR-3) , ALL PROVISIONS H.R.1066 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide flexibility with the cost share for fire management assistance, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1438 - To establish a national integrated flood information system within the National Oceanic and Atmospheric Administration, and for other purposes (Mikie Sherrill, D-NJ-11) oSenate Version: S.558 - A bill to establish a national integrated flood information system within the National Oceanic and Atmospheric Administration, and for other purposes (Roger Wicker, R-MS) , ALL PROVISIONS H.R.1936 - To require the Comptroller General to evaluate and issue a report on the structural and economic impacts of climate resiliency at the Federal Emergency Management Agency, including recommendations on how to improve the building codes and standards that the Agency uses to prepare for climate change and address resiliency in housing, public buildings, and infrastructure such as roads and bridges (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1984 - To amend the Internal Revenue Code of 1986 to provide a credit for owning certain disaster resilient property (Bill Pascrell, Jr. D-NJ-9) , ALL PROVISIONS H.R.1640 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (David Kustoff, R-TN-8) , ALL PROVISIONS H.R.2016 - To amend the Disaster Recovery Reform Act of 2018 to develop a study regarding streamlining and consolidating information collection and preliminary damage assessments, and for other purposes (Jenniffer Gonzalez-Colon, R-PR-At Large) , ALL PROVISIONS S.1432 - A bill to require the Secretary of Energy to establish an electric grid resilience grant program and an electric grid resilience research and development program (John Cornyn, R-TX) , ALL PROVISIONS oHouse Version: H.R.2885 - To require the Secretary of Energy to establish an electric grid resilience grant program and an electric grid resilience research and development program (Eddie Bernice Johnson, D-TX-30) , ALL PROVISIONS S.1581 - A bill to require the Administrator of the Federal Emergency Management Agency to carry out a pilot program to enhance the mapping of urban flooding and associated property damage and the availability of that mapped data to homeowners, businesses, and localities to help understand and mitigate the risk of such flooding, and for other purposes (Richard Durbin, D-IL) , ALL PROVISIONS H.R.3161 - To establish a pilot program to enhance the mapping of urban flooding and associated property damage and the availability of such mapped data to homeowners, businesses, and localities to help understand and mitigate the risk of such flooding, and for other purposes (Mike Quigley, D-IL-5) , ALL PROVISIONS H.R.3209 - To require the Secretary of Energy to establish a grant program to improve the resiliency of the power grid to natural disasters and reduce the risk of wildfires caused by power lines, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS S.1688 - A bill to establish a Federal standard in order to improve the Nation's resilience to current and future flood risk (Chris Van Hollen, D-MD) , ALL PROVISIONS S.1673 - A bill to preserve access to Federal land, control fires, and for other purposes (Roger Marshall, R-KS) , ALL PROVISIONS S.1805 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Michael Bennet, D-CO) , ALL PROVISIONS S.1879 - A bill to require the Secretary of Housing and Urban Development to establish a pilot program for public-private partnerships for disaster mitigation projects, and for other purposes (Thom Tillis, R-NC) , ALL PROVISIONS H.R.3925 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Gus Bilirakis, R-FL-12) , ALL PROVISIONS S.2150 - A bill to prevent catastrophic wildland fires by establishing a commission to study and recommend wildland fire prevention, mitigation, suppression, management, and rehabilitation policies for the Federal Government, and for other purposes (Mitt Romney, R-UT) , ALL PROVISIONS H.R.4082 - To prevent catastrophic wildland fires by establishing a commission to study and recommend wildland fire prevention, mitigation, suppression, management, and rehabilitation policies for the Federal Government, and for other purposes (John Curtis, R-UT-3) , ALL PROVISIONS H.R.4518 - To establish a categorical exclusion for certain forest management activities related to wildfire prevention and drought mitigation, and for other purposes (Yvette Herrell, R-NM-2) S.2404 - A bill to improve Federal activities relating to wildfires, and for other purposes (Catherine Cortez Masto, D-NV) , ALL PROVISIONS S.2359 - A bill to provide emergency assistance for disaster response and recovery, and for other expenses, directly related to Hurricanes Laura, Delta, or Zeta (John Kennedy, R-LA) , ALL PROVISIONS H.R.4675 - To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs (Mike Thompson, D-CA-5) , ALL PROVISIONS S.2432 - A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs (Dianne Feinstein, D-CA) , ALL PROVISIONS S.2471 - A bill to establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes (Brian Schatz, D-HI) , ALL PROVISIONS S.2633 - A bill to require the Administrator of the National Oceanic and Atmospheric Administration to award grants to certain entities for purposes of carrying out climate-resilient living shoreline projects that protect coastal communities, and for other purposes (Chris Murphy, D-CT) , ALL PROVISIONS H.R.5010 - FIRE Act - To direct the Administrator of the National Oceanic and Atmospheric Administration to maintain a program that improves wildfire forecasting and detection, and for other purposes (Mike Garcia, R-CA-25) , ALL PROVISIONS H.R.5027 - Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act - To amend the Internal Revenue Code of 1986 to provide relief for taxpayers affected by disasters or other critical events (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5280 - Local Resiliency Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.5298 - Disaster Assistance Equity Act of 2021 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes (Jerrold Nadler, D-NY-10) , ALL PROVISIONS S.2789 - A bill making continuing appropriations for the fiscal year ending September 30, 2022, and for providing emergency assistance, and for other purposes (Richard Shelby, R-AL) , ALL PROVISIONS H.R.5304 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS H.R.5305 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.2806 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes (Dianne Feinstein, D-CA) , ALL PROVISIONS H.R.5383 - Grid Hardening Act of 2021 - To amend the Energy Independence and Security Act of 2007 to reauthorize the Smart Grid Investment Matching Grant Program, and for other purposes (Jerry McNerney, D-CA-9) , ALL PROVISIONS H.R.5477 - To amend chapter 3 of title 5, United States Code, to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Carolyn Maloney, D-NY-12) , ALL PROVISIONS S.2947 - A bill to require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Marco Rubio, R-FL) , ALL PROVISIONS H.R.5556 - To require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Mario Diaz-Balart, R-FL-25) , ALL PROVISIONS House Version: S.2947 - A bill to require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Marco Rubio, R-FL) , ALL PROVISIONS H.R.5641 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to increase the threshold for eligibility for assistance under sections 403, 406, 407, and 502 of such Act, and for other purposes (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5689 - Resilient AMERICA Act (Peter DeFazio, D-OR-4) , ALL PROVISIONS H.R.5641 - SPEED Recovery Act - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to increase the threshold for eligibility for assistance under sections 403, 406, 407, and 502 of such Act, and for other purposes (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5668 - FEMA Relief Extension Act (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5673 - Safeguarding Tomorrow through Ongoing Risk Mitigation Technical Corrections Act (Dina Titus, D-NV-1) , ALL PROVISIONS S.3092 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS S.3093 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS H.R.5774 - Expediting Disaster Recovery Act (Garret Graves, R-LA-6) , ALL PROVISIONS H.R.5780 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5781 - To improve the Federal effort to reduce wildland fire risks, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5782 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS S.3156 - A bill to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Amy Klobuchar, D-MN) , ALL PROVISIONS S.3173 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for personal casualty losses arising from major disasters (John Kennedy, R-LA) , ALL PROVISIONS H.R.6110 - To require the Department of Housing and Urban Development to conduct an annual risk assessment of properties receiving tenant-based or project-based rental assistance for lead-based hazards, and for other purposes (Al Lawson, Jr., D-FL-5) , ALL PROVISIONS H.R.6115 - To amend the Federal Funding Accountability and Transparency Act of 2006 to require the Director of the Office of Management and Budget and the Secretary of the Treasury to track and disclose funding and outlays relating to disasters and emergencies on a centralized website, and for other purposes (Scott Peters, D-CA-52) , ALL PROVISIONS H.R.6138 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes (Eric Swalwell, D-CA-15) , ALL PROVISIONS S.3502 - Achieving Equity in Disaster Response, Recovery, and Resilience Act of 2022 (Gary Peters, D-MI) , ALL PROVISIONS S.3510 - A bill to require the Director of the Office of Management and Budget to issue guidance with respect to natural disaster resilience, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS S.3531 - National Climate Adaptation and Resilience Strategy Act - To require the Federal Government to produce a national climate adaptation and resilience strategy, and for other purposes (Christ Coons, D-DE) , ALL PROVISIONS oHouse Version: H.R.6461 - National Climate Adaptation and Resilience Strategy Act (Scott Peters, D-CA-52) , ALL PROVISIONS S.3533 - Volcanic Ash and Fumes Act of 2022 - To amend the John D. Dingell, Jr. Conservation, Management, and Recreation Act to improve the National Volcano Early Warning and Monitoring System, and for other purposes (Brian Schatz, D-HI) , ALL PROVISIONS H.R.6492 - To establish a climate resilience workforce, and for other purposes (Pramila Jayapal, D-WA-7) , ALL PROVISIONS H.R.6336 - Western Wildfire Support Act of 2021 - To improve Federal activities relating to wildfires, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.6617 - Further Additional Extending Government Funding Act - Making further continuing appropriations for the fiscal year ending September 30, 2022, and for other purposes (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.3621 - A bill to direct the Secretary of the Interior to establish to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Mazie Hirono, D-HI) , ALL PROVISIONS oHouse Version: H.R.6654 - To direct the Secretary of the Interior to establish a National Climate Adaptation Science Center and Regional Climate Adaptation Science Centers to respond to the effects of extreme weather events and climate trends, and for other purposes (Rul Grijalva, D-AZ-3) , ALL PROVISIONS H.R.6779 - To direct the Secretary of Energy to establish a program to reduce the vulnerability of the electric grid to physical attack, cyber attack, and other events, including by ensuring that large power transformers and other critical electric grid equipment are strategically located to ensure timely replacement of such equipment as may be necessary, and for other purposes (Conor Lamb, D-PA-17) , ALL PROVISIONS S.3817 - A bill to improve the forecasting and understanding of tornadoes and other hazardous weather, and for other purposes (Roger Wicker, R-MS) , ALL PROVISIONS H.R.7211 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act, review a final rule of the Federal Emergency Management Agency, and for other purposes (John Katko, R-NY-24) , ALL PROVISIONS S.3875 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Gary Peters, D-MI) , ALL PROVISIONS House Version: H.R.7242 - Community Disaster Resilience Zones Act of 2022 - To require the President to develop and maintain products that show the risk of natural hazards across the United States, and for other purposes (Sharice Davids, D-KS-3) , ALL PROVISIONS H.R.7305 - To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages (Mike Thompson, D-CA-5) , ALL PROVISIONS

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); Guidance under section 1202 regarding Qualified Small Business Stock; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); Methods and periods issues, including UNICAP, method changes, revenue recognition, section 473 relief, timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers; Executive compensation tax issues, including nonqualified deferred compensation Virtual currency; International issues, including proposed international form changes; transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, and section 254A.

General issues related to multiple areas of the tax law and code including: Compendium of tax legislative proposals, including employee benefits, individual income tax, tax administration, partnerships, trust, estate and gift tax, corporations and shareholders, tax methods and periods, and international tax related issues. Tax provisions in Senate Finance Committee reconciliation legislation released on December 11, 2021, tax provisions in House Managers amendment to Rules Committee reconciliation legislation, and tax provisions in House reconciliation legislation (H.R.5376, the Build Back Better Act) including: individual tax provisions, employer-provided dependent care assistance exclusion, temporary rule to allow certain S corporations to reorganize as partnerships tax free, section 174 amortization deferral, international tax provisions, section 199A, section 461(l), section 162(m), employee benefits tax provisions, trust and estate tax provisions, certain losses under section 165(g), limitation on certain special rules for section 1202 gains, modification of procedural requirements relating to assessment of penalties, IRS regulation of paid tax return preparers, financial account reporting to improve tax compliance, IRS funding, structural changes to subchapter K (partnership taxation), corporation alternative minimum tax, and nonqualified deferred compensation. Coronavirus Pandemic (COVID-19), including the American Rescue Plan Act of 2021, P.L. 117-2; Consolidated Appropriations Act, 2021, P.L. 116- 260; The Coronavirus Aid, Relief and Economic Security Act, P. L. 116-136, and the Infrastructure Investment and Jobs Act, P.L. 117-58, specifically the employee retention credit, impact of paycheck protection program (PPP) expense deductibility loan forgiveness on basis of passthrough entities, section 501(c)(6) and PPP loans, COBRA premium tax credit, paid sick and family leave credits, self-employment tax deferral; Individual, corporate and S corporation tax reform implementation and technical correction issues in the Tax Cut and Jobs Act, P.L.115-97, including foreign tax credits, electing small business trusts, qualified business income deduction, SALT cap passthrough entity-level taxes, global intangible low-taxed income, excess business losses, losses on worthless stock, corporate book minimum tax, trust and estate tax issues; Disaster relief, Filing Relief for Natural Disasters Act (H.R. 3574, S. 2748); Claiming Losses After Disasters Act (S. 3173); Disaster Retirement Savings Act (S. 2583); Guidance under section 1202 regarding Qualified Small Business Stock; E-signature; Tax administration issues, including Taxpayer First Act, Pub. L. No. 116-25; organization of the IRS, third-party relationships office, federal tax return deadline extensions: To extend to May 17 the first scheduled estimated tax payment for 2021, H.R.2437, penalty relief H.R. 5155, IRS services, e-filing issues, quarterly payment deadlines: Tax Deadline Simplification Act of 2021, H.R.4214; regulation of tax return preparers, Taxpayer Protection and Preparer Proficiency Act, H.R. 4184 (117th) / S. 1192 (116th); financial account reporting requirements; modification of procedural requirements to assess penalties. Trust and estate issues, including foreign trusts filing penalties and withholding credit for U.S. beneficiaries of a foreign trust, estate closing letters, gift tax form and instructions improvements, valuation discounts, grantor trusts, estates, and surcharge on trusts and estates; Mobile workforce and state income tax simplification issues, Remote and Mobile Worker Relief Act of 2021 (S. 1274), Mobile Workforce State Income Tax Simplification Act of 2021 (H.R. 429), Multi-state Worker Tax Fairness Act of 2021 (S. 1887); Methods and periods issues, including UNICAP, method changes, revenue recognition, section 473 relief, timing of income, section 174 amortization, research credit refund claims, and small business issues; Corporate taxation issues, inclusive of section 382(h) related to built-in gain and loss; Partnership taxation issues; S corporation taxation issues; Employee benefits tax issues, including the Securing a Strong Retirement Act of 2021 (H.R. 2954) and the Retirement Security and Savings Act (S. 1770), fringe benefits, remote workers; Executive compensation tax issues, including nonqualified deferred compensation Virtual currency; International issues, including proposed international form changes; transition tax installments, net operating loss carryback relief under the CARES Act (P. L. 116-136), OECD/digital economy, foreign tax credits, previously taxed earnings and profits, and section 254A.

H.R.1797 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (Earl Blumenauer, D-OR-3) , ALL PROVISIONS H.R.1066 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide flexibility with the cost share for fire management assistance, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1438 - To establish a national integrated flood information system within the National Oceanic and Atmospheric Administration, and for other purposes (Mikie Sherrill, D-NJ-11) oSenate Version: S.558 - A bill to establish a national integrated flood information system within the National Oceanic and Atmospheric Administration, and for other purposes (Roger Wicker, R-MS) , ALL PROVISIONS H.R.1936 - To require the Comptroller General to evaluate and issue a report on the structural and economic impacts of climate resiliency at the Federal Emergency Management Agency, including recommendations on how to improve the building codes and standards that the Agency uses to prepare for climate change and address resiliency in housing, public buildings, and infrastructure such as roads and bridges (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.1984 - To amend the Internal Revenue Code of 1986 to provide a credit for owning certain disaster resilient property (Bill Pascrell, Jr. D-NJ-9) , ALL PROVISIONS H.R.1640 - To amend the National Flood Insurance Act of 1968 to ensure community accountability for areas repetitively damaged by floods, and for other purposes (David Kustoff, R-TN-8) , ALL PROVISIONS H.R.2016 - To amend the Disaster Recovery Reform Act of 2018 to develop a study regarding streamlining and consolidating information collection and preliminary damage assessments, and for other purposes (Jenniffer Gonzalez-Colon, R-PR-At Large) , ALL PROVISIONS S.1432 - A bill to require the Secretary of Energy to establish an electric grid resilience grant program and an electric grid resilience research and development program (John Cornyn, R-TX) , ALL PROVISIONS oHouse Version: H.R.2885 - To require the Secretary of Energy to establish an electric grid resilience grant program and an electric grid resilience research and development program (Eddie Bernice Johnson, D-TX-30) , ALL PROVISIONS S.1581 - A bill to require the Administrator of the Federal Emergency Management Agency to carry out a pilot program to enhance the mapping of urban flooding and associated property damage and the availability of that mapped data to homeowners, businesses, and localities to help understand and mitigate the risk of such flooding, and for other purposes (Richard Durbin, D-IL) , ALL PROVISIONS H.R.3161 - To establish a pilot program to enhance the mapping of urban flooding and associated property damage and the availability of such mapped data to homeowners, businesses, and localities to help understand and mitigate the risk of such flooding, and for other purposes (Mike Quigley, D-IL-5) , ALL PROVISIONS H.R.3209 - To require the Secretary of Energy to establish a grant program to improve the resiliency of the power grid to natural disasters and reduce the risk of wildfires caused by power lines, and for other purposes (Joe Neguse, D-CO-2) , ALL PROVISIONS S.1688 - A bill to establish a Federal standard in order to improve the Nation's resilience to current and future flood risk (Chris Van Hollen, D-MD) , ALL PROVISIONS S.1673 - A bill to preserve access to Federal land, control fires, and for other purposes (Roger Marshall, R-KS) , ALL PROVISIONS S.1805 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Michael Bennet, D-CO) , ALL PROVISIONS S.1879 - A bill to require the Secretary of Housing and Urban Development to establish a pilot program for public-private partnerships for disaster mitigation projects, and for other purposes (Thom Tillis, R-NC) , ALL PROVISIONS H.R.3925 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures (Gus Bilirakis, R-FL-12) , ALL PROVISIONS S.2150 - A bill to prevent catastrophic wildland fires by establishing a commission to study and recommend wildland fire prevention, mitigation, suppression, management, and rehabilitation policies for the Federal Government, and for other purposes (Mitt Romney, R-UT) , ALL PROVISIONS H.R.4082 - To prevent catastrophic wildland fires by establishing a commission to study and recommend wildland fire prevention, mitigation, suppression, management, and rehabilitation policies for the Federal Government, and for other purposes (John Curtis, R-UT-3) , ALL PROVISIONS H.R.4518 - To establish a categorical exclusion for certain forest management activities related to wildfire prevention and drought mitigation, and for other purposes (Yvette Herrell, R-NM-2) S.2404 - A bill to improve Federal activities relating to wildfires, and for other purposes (Catherine Cortez Masto, D-NV) , ALL PROVISIONS S.2359 - A bill to provide emergency assistance for disaster response and recovery, and for other expenses, directly related to Hurricanes Laura, Delta, or Zeta (John Kennedy, R-LA) , ALL PROVISIONS H.R.4675 - To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs (Mike Thompson, D-CA-5) , ALL PROVISIONS S.2432 - A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received from State-based catastrophe loss mitigation programs (Dianne Feinstein, D-CA) , ALL PROVISIONS S.2471 - A bill to establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes (Brian Schatz, D-HI) , ALL PROVISIONS S.2633 - A bill to require the Administrator of the National Oceanic and Atmospheric Administration to award grants to certain entities for purposes of carrying out climate-resilient living shoreline projects that protect coastal communities, and for other purposes (Chris Murphy, D-CT) , ALL PROVISIONS H.R.5010 - FIRE Act - To direct the Administrator of the National Oceanic and Atmospheric Administration to maintain a program that improves wildfire forecasting and detection, and for other purposes (Mike Garcia, R-CA-25) , ALL PROVISIONS H.R.5027 - Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act - To amend the Internal Revenue Code of 1986 to provide relief for taxpayers affected by disasters or other critical events (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5280 - Local Resiliency Act (Joe Neguse, D-CO-2) , ALL PROVISIONS H.R.5298 - Disaster Assistance Equity Act of 2021 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes (Jerrold Nadler, D-NY-10) , ALL PROVISIONS S.2789 - A bill making continuing appropriations for the fiscal year ending September 30, 2022, and for providing emergency assistance, and for other purposes (Richard Shelby, R-AL) , ALL PROVISIONS H.R.5304 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS H.R.5305 - Extending Government Funding and Delivering Emergency Assistance Act (Rosa DeLauro, D-CT-3) , ALL PROVISIONS S.2806 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes (Dianne Feinstein, D-CA) , ALL PROVISIONS H.R.5383 - Grid Hardening Act of 2021 - To amend the Energy Independence and Security Act of 2007 to reauthorize the Smart Grid Investment Matching Grant Program, and for other purposes (Jerry McNerney, D-CA-9) , ALL PROVISIONS H.R.5477 - To amend chapter 3 of title 5, United States Code, to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Carolyn Maloney, D-NY-12) , ALL PROVISIONS S.2947 - A bill to require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Marco Rubio, R-FL) , ALL PROVISIONS H.R.5556 - To require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Mario Diaz-Balart, R-FL-25) , ALL PROVISIONS House Version: S.2947 - A bill to require the Secretary of Housing and Urban Development to provide a disclosure notice to homebuyers of properties owned by the Department of Housing and Urban Development that are located in special flood hazard areas, and for other purposes (Marco Rubio, R-FL) , ALL PROVISIONS H.R.5641 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to increase the threshold for eligibility for assistance under sections 403, 406, 407, and 502 of such Act, and for other purposes (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5689 - Resilient AMERICA Act (Peter DeFazio, D-OR-4) , ALL PROVISIONS H.R.5641 - SPEED Recovery Act - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to increase the threshold for eligibility for assistance under sections 403, 406, 407, and 502 of such Act, and for other purposes (Sam Graves, R-MO-6) , ALL PROVISIONS H.R.5668 - FEMA Relief Extension Act (Tom Rice, R-SC-7) , ALL PROVISIONS H.R.5673 - Safeguarding Tomorrow through Ongoing Risk Mitigation Technical Corrections Act (Dina Titus, D-NV-1) , ALL PROVISIONS S.3092 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS S.3093 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Alex Padilla, D-CA) , ALL PROVISIONS H.R.5774 - Expediting Disaster Recovery Act (Garret Graves, R-LA-6) , ALL PROVISIONS H.R.5780 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5781 - To improve the Federal effort to reduce wildland fire risks, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS H.R.5782 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to improve the provision of certain disaster assistance, and for other purposes (Zoe Lofgren, D-CA-19) , ALL PROVISIONS S.3156 - A bill to require Federal agencies to maintain plans for responding to, mitigating, and adapting to climate change, and for other purposes (Amy Klobuchar, D-MN) , ALL PROVISIONS S.3173 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for personal casualty losses arising from major disasters (John Kennedy, R-LA) , ALL PROVISIONS H.R.6110 - To require the Department of Housing and Urban Development to conduct an annual risk assessment of properties receiving tenant-based or project-based rental assistance for lead-based hazards, and for other purposes (Al Lawson, Jr., D-FL-5) , ALL PROVISIONS H.R.6115 - To amend the Federal Funding Accountability and Transparency Act of 2006 to require the Director of the Office of Management and Budget and the Secretary of the Treasury to track and disclose funding and outlays relating to disasters and emergencies on a centralized website, and for other purposes (Scott Peters, D-CA-52) , ALL PROVISIONS H.R.6138 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes (Eric Swalwell, D-CA-15) , ALL PROVISIONS